CFR > Title 12 - Banks and Banking > CHAPTER I—COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY > PART 34—REAL ESTATE LENDING AND APPRAISALS > SUBPART E—Other Real Estate Owned (§34.81 to §34.87) > 34.87—Accounting treatment.

34.87—Accounting treatment.

A national bank shall account for OREO, and sales of OREO, in accordance with the Instructions for the preparation of the Consolidated Reports of Condition and Income.