I am not sure of your question. Lenders require these prior to closing the loan. They are paid by buyer at closing or before(most cases) these items are shown on HUD-1 settlement sheet. The lender never recieves the funds so it does not go on their books.
How are lender-ordered expenses like appraisals, inspections, or title insurance shown on the lender’s books? Are they considered income to the lender, with corresponding deductions for payments to the aforementioned companies, or are they simply ignored by the lender bookkeeping-wise as the borrower’s cost of doing business? Assume the lender is charging no markup for these services.