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Allowance for Loan and Lease Losses (ALLL)
Under generally accepted accounting principles, banks must maintain an allowance for loan and lease losses that is adequate to absorb estimated credit losses associated with their loan and lease portfolios. Follow the links on this page for accounting resources and regulatory resources related to the ALLL.
See also Accounting
Allowance for Loan and Lease Losses (OCC 2006-47, December 2006), Interagency Statement, Q&A