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Moreover, intangible asset amortization expenditure usually fluctuates dependant on the size and timing of the Company's acquisition activity. Appropriately, the corporation believes excluding the amortization of intangible property enhances the organization's and traders' ability to match the Company's past economic functionality with its current

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We agree the Section should give distinct forbearance position codes to lenders and loan servicers. This is certainly an operational issue that doesn't have to be resolved from the rule. However, given the remark we desire to clarify how this provision will be executed for borrowers. The Department will only be employing this therapy of crediting s