Reflects the amount charged against earnings during the period as bad debt expense, net of recoveries of previously expensed credit losses.

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-Publisher FASB

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 7

-Subparagraph d

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Reflects a reduction in bad debt expense attributable to collections of loans and lease receivables which had previously been fully or partially charged off as bad debts.

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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-Publisher SEC

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Reflects the amount of loans and leases that have been removed, or charged off, from both loan receivables and the reserve for credit losses, typically because they are considered to be not salvageable or have been purchased by unconsolidated collection entities.

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

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The valuation allowance for financing receivables that are expected to be uncollectible that were collectively evaluated for impairment.

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Amount of valuation allowance for financing receivables that are expected to be uncollectible that were individually evaluated for impairment.

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The balance of financing receivables that were collectively evaluated for impairment.

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-Publisher FASB

-Name Accounting Standards Codification

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The balance of financing receivables that were individually evaluated for impairment.

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Amount of allowance to cover probable credit losses on loans and leases. Includes carryover of or adjustments to the allowance for loan losses in connection with business combinations. Excludes allowance for loans and leases covered under loss sharing agreements.

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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-Publisher OTS

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-Chapter V

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

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-Subparagraph d

-Article 9



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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 6

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Amount before allowance and after deduction of deferred interest and fees, unamortized costs and premiums and discounts from face amounts, of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Excludes loans and leases covered under loss sharing agreements.

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-Publisher AICPA

-Name Audit and Accounting Guide (AAG)

-Number AAG-DEP

-Paragraph 116

-IssueDate 2006-05-01

-Chapter 8

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-Publisher FASB

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-Publisher AICPA

-Name Statement of Position (SOP)

-Number 01-6

-Paragraph 13

-Subparagraph e

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