12Banks and Banking12023-01-012023-01-01falseRequirement for separate records.23.5Section 23.5Banks and BankingCOMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURYLEASINGGeneral Provisions§ 23.5Requirement for separate records.
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.