13 C.F.R. § 107.845 Maximum rate of amortization on Loans and Debt Securities.
Title 13 - Business Credit and Assistance
The principal of any Loan (or the loan portion of any Debt Security) with a term of one year or less cannot be amortized faster than straight line. If the term is greater than one year, the principal cannot be amortized faster than straight line for the first year. [69 FR 8098, Feb. 23, 2004]
Title 13: Business Credit and Assistance
PART 107—SMALL BUSINESS INVESTMENT COMPANIES
Subpart G—Financing of Small Businesses by Licensees
Structuring Licensee's Financing of an Eligible Small Business: Terms and Conditions of Financing
§ 107.845 Maximum rate of amortization on Loans and Debt Securities.