 | Intangible assets |
| Loan origination fees (except WHEDA closing fee) |
| Any project costs incurred before a complete application or Intent Form (Form 2) is received and acknowledged by WHEDA |
| Transactions where a Lender: |
o Has taken title to a business, or the fixed assets of a business, as a result of bankruptcy or foreclosure proceeding; or
o Is at risk of taking title to a business, or the fixed assets of a business, as a result of bankruptcy or foreclosure proceeding
