12 C.F.R. PART 23--LEASING

TITLE 12--Banks and Banking

CHAPTER I--COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY

Authority, purpose, and scope.

Definitions.

Lease requirements.

Investment in personal property.

Requirement for separate records.

Application of lending limits; restrictions on transactions with affiliates.

General rule.

Lease term.

Transition rule.

General rule.

Estimated residual value.

Transition rule.

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