Mr Cooper Group Inc (COOP)

[CBA09]

Ref: My thoughts were that WMI's substantial Trust interests would not be reflected on the books as "Retained Assets", but rather as some type of "Income Line Item" in their financial filings.

Comment:
Two places:

1) Balance Sheet - Asset ( Debit ) Residual Interest ( Estimated Present Value - Future Cash Flow )

and corresponing - ( Credit )

2) Income Stmt - Income Line Item - (i.e., from Securitization / or Other Income).

Note: Regulations requires At least Quarterly the revaluation of Residual Interest.