The Office of the Comptroller of the Currency's (OCC) Comptroller's Handbook booklet, "Asset-Based Lending," provides guidance for bank examiners and bankers on asset-based lending (ABL) activities. The booklet is one of several specialized lending booklets and supplements guidance contained in the "Loan Portfolio Management" booklet, as well as the "Large Bank Supervision" and "Community Bank Supervision" booklets.
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