Federal Deposit Insurance Corporation. "Allowance for Loan and Lease Losses : Proposed Policy Statement on Allowance for Loan and Lease Losses (ALLL) Methodologies and Documentation for Banks and Savings Institutions, FIL-60-2000" in Inactive Financial Institution Letters (September 7, 2000). https://fraser.stlouisfed.org/title/7156/item/651717, accessed on September 18, 2024.