Do banks view regular 30yr. Mortgages as assets, equity, or liabilities?

When a bank gives someone a mortgage on their house with the expectation of collecting the interest whatever it may be, what is the effect it has on the balance sheet and income statement? Its either assets, equity, or liability. I am not necessarily concerned with what happens to them next but how they appear on the balance sheet and income statement. My guess is that they are viewed as assets since they generate revenue, what do you think and why? Thanks!

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