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September 2023

Lease Financing

This publication is part of:

Collection: Comptroller's Handbook

Series: Safety and Soundness

Category: Asset Quality


This booklet is prepared for use by OCC examiners in connection with their examination and supervision of banks’ lease financing activities. The booklet provides an overview of the statutory and regulatory framework for leasing, accounting standards for lessors, risks associated with lease financing activities, and risk management practices.


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.