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ABA: The American Bankers Association
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Enhanced Analytical Reserving Solution

CECL does not require that a particular method be used to estimate expected credit losses. Institutions can leverage practical methods relevant to the circumstance; actual estimation methods will range anywhere from simplistic approaches to sophisticated models. Given the range of possibilities for CECL, each institution will have a slightly different approach to generating the CECL estimate. The largest institutions will leverage predictive models while the smallest ones will rely on expert judgement. But, what about everyone else?