PLEASE HELP - Financing Fees in S&U

I got you. I can answer the financing fees part - for me that's a wide-open lay-up. Someone else help w/ IS/SOCF question.

1) Financing Fees aka Underwriting Fees -say for a B/B2 Regular-way LBO--Revolver / First-Lien Term Loan B: 2.00% and Second-Lien Term Loan B: 2.50% a) when are they paid? paid at closing & funding of transaction (aka in the credit agreement-->cover page-->look for date at the top). b) "Flow of Funds Memo" - These fees will be outlined via a document called a "Flow of Funds Memo" - it's basically an excel doc w/ the different parties & their banks account # & routing numbers - to organize for back office where all of the $$ flying in different directions is going. It's an official/necessary document to closing/funding. Details below 1) Financing Fees (aka Underwriting Fees) a) paid at closing/funding of transaction - look for the date on credit agreement cover page. Outlined via "Flow of Funds Memo" 2) OID Fees - make sure you distinguish here b/c these have a "4-year average life" convention - fees are amortized over 4-years. 3) "Upfront Fees" - same rule w/ OID Fees - 4yr avg life, but sometimes the Revolver's "OID" is called an "Upfront Fee". a) Example: 99.0 OID = 100 /4 = 25 bps -FAS-91 accounting rule covers this. I didn't do the FAS-91 memos at my bank, and the other analysts, even after always asking to teach me, never did, so feel free to correct me there

Someone else can finish the IS / SOCF part, altho I'd have a decent idea at it, but I need more info, such as 1) Date ending - IS/SOCF 2) Date of Closing & Funding of LBO transaction