Home › CFR › Title 12 › Part 2312 CFR Part 23 — LeasingSubpart A — General Provisions§ 23.1— Authority, purpose, and scope.§ 23.2— Definitions.§ 23.3— Lease requirements.§ 23.4— Investment in personal property.§ 23.5— Requirement for separate records.§ 23.6— Application of lending limits; restrictions on transactions with affiliates.Subpart B — CEBA Leases§ 23.10— General rule.§ 23.11— Lease term.§ 23.12— Transition rule.Subpart C — Section 24(Seventh) Leases§ 23.20— General rule.§ 23.21— Estimated residual value.§ 23.22— Transition rule.