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Directors' Resource Center
Technical Assistance Video Program


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Allowance for Loan and Lease Losses (ALLL)

This series of videos on the ALLL was developed by FDIC staff and is designed for community bank chief financial officers, loan committee members, loan officers, and other loan administration and accounting personnel.

  1. Overview & Summary of Policy Statements
  2. ALLL Decision Tree
  3. Measuring Impairment Under ASC 310
  4. Estimating Credit Losses Under ASC 450
  5. Loss Migration Analysis
  6. Review & Resources
  7. Tabletop Exercises

I. Overview & Summary of Policy Statements
This first video provides a general overview of the interagency policy statements addressing the ALLL.

Approximate run time: 12:37

Link to YouTube Video

Presentation Materials - PDF


II. ALLL Decision Tree
The second video in this series of presentations on ALLL discusses the applicability of Accounting Standards Codification (ASC) 310 and ASC 450 using a decision tree and reviews the process to identify impaired loans.

Approximate run time: 09:30

Link to YouTube Video

Presentation Materials - PDF


III. Measuring Impairment Under ASC 310
The third video in this series of presentations on ALLL covers the three methods of measuring impairment under ASC 310, addresses the assumptions to be made when performing impairment measurements, and provides examples of measuring impairment.

Approximate run time: 19:28

Link to YouTube Video

Presentation Materials - PDF


IV. Estimating Credit Losses Under ASC 450
The fourth video in this series of presentations on ALLL explains estimating credit losses under ASC 450 and presents a sample board report that summarizes the overall ALLL analysis.

Approximate run time: 11:58

Link to YouTube Video

Presentation Materials - PDF


V. Loss Migration Analysis
The fifth video in this series on ALLL discusses how to conduct an effective loss migration analysis, which is one of several methods that can be used to evaluate historical loss rates.

Approximate run time: 16:28

Link to YouTube Video

Presentation Materials - PDF


VI. Review & Resources
The final video in this series of presentations on ALLL briefly recaps the prior videos in this series. The video also provides a list of key resources available for further reference.

Approximate run time: 06:46

Link to YouTube Video

Presentation Materials - PDF




Last Updated 12/13/2013 supervision@fdic.gov