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Current Expected Credit Losses (CECL) Resource CenterCECL

Navigating CECLThe CECL Resource Center is a one-stop resource for smaller financial institutions as they prepare for the changes associated with the Current Expected Credit Losses (CECL) method. The implementation of the Financial Accounting Standards Board's (FASB) release of Accounting Standards Update (ASU) 2016-13, Financial Instruments—Credit Losses (Topic 326), will impact the way financial institutions estimate and provide for credit losses.  To assist with these changes, the CECL Resource Center provides quick and easy access to the latest CECL news and developments, as well as supervisory guidance and links to "Ask the Regulators" webinars. 

The CECL Resource center also features the ELE and SCALE spreadsheet-based tools. These tools were developed by the Federal Reserve to assist smaller community banks in calculating their CECL compliant allowances for credit losses (ACLs) using proxy expected lifetime loss rates.