Dear colleagues, I would be most grateful for your comments on this issue. A client investment company took out a a number of loans to invest in properties. How do you treat loan arrangement fees under FRS102 when (a) they are paid separately and not added to the loan and (b) they are unpaid and added to the loan? In both cases I would like to know where the debit side of the transaction would go to. The ICAEW gave me an answer I totally disagree with. Thank you in advance.