13 CFR § 107.845
Maximum rate of amortization on Loans and Debt Securities
November 10, 2020
The principal of any Loan (or the loan portion of any Debt Security) with a term of one year or less cannot be amortized faster than straight line. If the term is greater than one year, the principal cannot be amortized faster than straight line for the first year.
[69 FR 8098, Feb. 23, 2004]
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