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Alphabetical Listing

Bank Premises and Equipment

Comptroller's Handbook

Bank Premises and Equipment

March 1990

Bank premises and equipment includes land, buildings, furniture and fixtures and other equipment, either owned or leased, and any leasehold improvements. This section covers the fair valuation, general propriety, and legality of the bank’s investment in premises and equipment. Other real estate owned and insurance coverage on fixed assets are discussed in other sections

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