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CECL Lessons Learned

Abrigo

At Abrigo, many of us eat, sleep and breathe CECL. Since the very inception of the concept of an expected loss standard back in 2012, Abrigo professionals have been paying close attention to the Financial Accounting Standards Board (FASB). Example 2 right of the guidance itself is an example based on a vintage analysis approach.

CECL 60
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Trepp’s Review and Outlook on Commercial Real Estate Market

Abrigo

The CMBS delinquency rate reached 10.31% earlier this year, and the peak ever was 10.34% in July 2012 so we reached almost the peak historically but have been slowly decreasing ever since. Portfolio Risk & CECL. Portfolio Risk & CECL. Retail inched up to the 1.5% So, what does this all mean? Lending & Credit Risk.

CECL 125