Freddie Mac Seller/Servicer Guide 8103.2: Mortgage accounting records, methods and accounting with respect to delinquency relief
This section contains requirements related to:
Freddie Mac publishes the full text of this section: Freddie Mac Seller/Servicer Guide 8103.2 on the Freddie Mac website. Zeitro Strata answers questions about it with the passage and page cited.
What this section covers
- (a) Mortgage accounting records
- (b) Accounting methods
- (c) Accounting with respect to delinquency relief
Guideline text quoted as published by the agency. The latest published version governs. This is not an underwriting decision.

