# 12 CFR § 23.5: Requirement for separate records

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-12-23.5

## Section

- **Citation:** 12 CFR § 23.5
- **Heading:** Requirement for separate records
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 12—Banks and Banking > CHAPTER I—COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY > PART 23—LEASING > Subpart A—General Provisions

## Text

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.

## Nearby sections

- [12 CFR § 23.1 § 23.1 Authority, purpose, and scope.](https://www.frixlaw.com/law-library/statutes/ecfr-12-23.1.md)
- [12 CFR § 23.2 § 23.2 Definitions.](https://www.frixlaw.com/law-library/statutes/ecfr-12-23.2.md)
- [12 CFR § 23.3 § 23.3 Lease requirements.](https://www.frixlaw.com/law-library/statutes/ecfr-12-23.3.md)
- [12 CFR § 23.4 § 23.4 Investment in personal property.](https://www.frixlaw.com/law-library/statutes/ecfr-12-23.4.md)
- [12 CFR § 23.5 § 23.5 Requirement for separate records.](https://www.frixlaw.com/law-library/statutes/ecfr-12-23.5.md)
- [12 CFR § 23.6 § 23.6 Application of lending limits; restrictions on transactions with affiliates.](https://www.frixlaw.com/law-library/statutes/ecfr-12-23.6.md)
- [12 CFR § 23.10 § 23.10 General rule.](https://www.frixlaw.com/law-library/statutes/ecfr-12-23.10.md)
- [12 CFR § 23.11 § 23.11 Lease term.](https://www.frixlaw.com/law-library/statutes/ecfr-12-23.11.md)
- [12 CFR § 23.12 § 23.12 Transition rule.](https://www.frixlaw.com/law-library/statutes/ecfr-12-23.12.md)
- [12 CFR § 23.20 § 23.20 General rule.](https://www.frixlaw.com/law-library/statutes/ecfr-12-23.20.md)
- [12 CFR § 23.21 § 23.21 Estimated residual value.](https://www.frixlaw.com/law-library/statutes/ecfr-12-23.21.md)
- [12 CFR § 23.22 § 23.22 Transition rule.](https://www.frixlaw.com/law-library/statutes/ecfr-12-23.22.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-12-23.5. Check the current official text before relying on it. Not legal advice.