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January 2017

Lease Financing

This publication is part of:

Collection: Comptroller's Handbook

Series: Safety and Soundness

Category: Asset Quality


This booklet provides background on lease financing activities and addresses how banks can legally and prudently lease financing transactions for commercial and consumer purposes.


This booklet applies to the OCC's supervision of national banks and federal savings associations. References to national banks in this booklet also generally apply to federal branches and agencies of foreign banking organizations. Refer to 12 USC 3102(b) and the "Federal Branches and Agencies Supervision" booklet of the Comptroller's Handbook for more information.