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Amount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement.

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Amount of lease payments to be received by lessor for operating lease.

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The estimate of the value of the leased asset at the end of the lease term.

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Amortized cost, after allowance for credit loss, of financing receivable. Excludes financing receivable covered under loss sharing agreement and net investment in lease.

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