12 C.F.R. § 23.5 Requirement for separate records.
Title 12 - Banks and Banking
If a national bank enters into both CEBA Leases and Section 24(Seventh) Leases, the bank's records must distinguish the CEBA Leases from the Section 24(Seventh) Leases.
Title 12: Banks and Banking
PART 23—LEASING
Subpart A—General Provisions
§ 23.5 Requirement for separate records.
