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Collection: Comptroller’s Handbook
Series: Safety and Soundness
Category: Asset Quality
OCC Bulletin 2014-40, Lease Financing: Comptroller's Handbook Revision and Rescission
This booklet provides background on lease financing activities and addresses how banks can legally and prudently lease financing transactions for commercial and consumer purposes.
This booklet applies to the OCC's supervision of national banks and federal savings associations. References to national banks in this booklet also generally apply to federal branches and agencies of foreign banking organizations. Refer to 12 USC 3102(b) and the "Federal Branches and Agencies Supervision" booklet of the Comptroller's Handbook for more information.