Company: FOACW
Filing Date: 2025-05-20
Form Type: 10-K/A
Source: 0001828937-25-000032
Chunk: 208

Company: Finance of America Companies Inc.
Filing Date: 2025-05-20
Form: 10-K/A
Chunk 208
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 inputs or assumptions used in valuation model |     |   |                                 -852 |     |   |                               -1,014 |
| Changes in fair value due to portfolio runoff and other         |     |   |                                  -68 |     |   |                               -1,568 |
| Ending balance                                                  |     | $ |                                    — |     | $ |                                6,436 |

The value of the MSR was driven by the net cash flows associated with servicing activities. The cash flows included contractually specified servicing fees, late fees, and other ancillary servicing revenue. The fees were $ 0.3million and $ 2.9million for the years ended December 31, 2024 and 2023 , respectively. These fees and changes in fair value of the MSR are recorded within Fee income in the Consolidated Statements of Operations.

#### 144
| Finance of America Companies Inc.          
 Notes to Consolidated Financial Statements |

10. Intangible Assets, Net

Intangible assets, net, consisted of the following (in thousands):

| December 31, 2024             |     | Amortization Period (Years) |     | Cost |         |     | Accumulated Amortization |          |     | Impairment |   |     | Net |         |
|:------------------------------|:----|----------------------------:|:----|:-----|--------:|:----|:-------------------------|---------:|:----|:-----------|:--|:----|:----|--------:|
| Non-amortizing intangibles    |     |                             |     |      |         |     |                          |          |     |            |   |     |     |         |
| Trade name                    |     |                         N/A |     | $    |  21,100 |     | $                        |        — |     | $          | — |     | $   |  21,100 |
| Amortizing intangibles        |     |                             |     |      |         |     |                          |          |     |            |   |     |     |         |
| Broker/customer relationships |     |                           9 |     |      | 334,700 |     |                          | -139,458 |     |            | — |     |     | 195,242 |
| Total intangibles             |     |                             |     | $    | 355,800 |     | $                        | -139,458 |     | $