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Allowance for Loan and Lease Losses

Allowance for Loan and Lease Losses

Paperback (23 Oct 2014)

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Publisher's Synopsis

The allowance for loan and lease losses, which was originally referred to as the "reserve for bad debts" is a valuation reserve established and maintained by charges against the bank's operating income. As a valuation reserve, it is an estimate of uncollectible amounts that is used to reduce the book value of loans and leases to the amount that is expected to be collected

Book information

ISBN: 9781502803931
Publisher: Createspace Independent Publishing Platform
Imprint: Createspace Independent Publishing Platform
Pub date:
Language: English
Number of pages: 50
Weight: 140g
Height: 279mm
Width: 216mm
Spine width: 3mm