12 CFR § 23.5 - Requirement for separate records.

---
identifier: "/us/cfr/t12/s23.5"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "12 CFR § 23.5 - Requirement for separate records."
title_number: 12
title_name: "Banks and Banking"
section_number: "23.5"
section_name: "Requirement for separate records."
chapter_name: "COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY"
part_number: "23"
part_name: "LEASING"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "12 U.S.C. 1  24(Seventh), 24(Tenth), and 93a."
regulatory_source: "61 FR 66560, Dec. 18, 1996, unless otherwise noted."
cfr_part: "23"
---


# 23.5 Requirement 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.