US lawFederal (United States)RegulationsTitle 12 CFR — Banks and BankingChapter I — COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURYPart 23 — LEASINGSubpart A — General Provisions23.512 C.F.R. § 23.5Requirement for separate records.Last amended: 2017Year: 2026Length: 26 wordsOfficial source Cite as 12 C.F.R. § 23.5 (2026)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.Previous12 C.F.R. § 23.3Next12 C.F.R. § 23.6