Federal Reserve Bank of Dallas. "Interagency Policy Statement on the Allowance for Loan and Lease Losses and Frequently Asked Questions : Questions and Answers on Accounting for Loan and Lease Losses, Notice 06-62,"
District Notices (Federal Reserve Bank of Dallas)
(December 13, 2006).
https://fraser.stlouisfed.org/title/5569/item/615640/content/pdf/frbdallas_circ_20061213_no2006-62_sr06-17a2, accessed on September 11, 2026.