Skip to main content
U.S. flag

An official website of the United States government

Dot gov

The .gov means it’s official.
Federal government websites often end in .gov or .mil. Before sharing sensitive information, make sure you're on a federal government site.


The site is secure.
The https:// ensures that you are connecting to the official website and that any information you provide is encrypted and transmitted securely.

Return to Comments
CECL Capital Proposed Rule
Type: Regulation
Federal Register Document Type: Proposed
Revise FCA’s Tier 1/ Tier 2 Regulatory Capital Framework (Capital Rule) to address changes to U.S. generally accepted accounting principles (U.S. GAAP) described in Accounting Standards Update No. 2016–13, Topic 326, Financial Instruments—Credit Losses (ASU 2016–13) and make conforming amendments to other regulations to accurately reference credit losses

Text of Comment Letter

See attached on behalf of the Farm Credit System.  Thanks!

Laura Conroy, CPA | VP & Controller

voice (651) 282-8430 | email

30 E. 7th Street, Suite 1600 | St. Paul, MN 55101

This communication is intended for the exclusive use of the addressee(s). It may contain information that is privileged, confidential and/or protected from disclosure, and that may be subject to the Electronic Communications Privacy Act of 1986, as amended. If you are not the intended recipient, any review, dissemination, distribution or copying of the communication is strictly prohibited. Please notify me immediately by telephone and/or reply e-mail and destroy this message and attachments.