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The ALLL Time Warp: Why getting it done well is getting harder

This article,The Allowance for Loan and Lease Loss Becomes a Heavier Burden for Credit Unions, includes my thoughts on one of the up-and-coming challenges
for credit unions and banks in keeping up with the time necessary to
review loans for impairment to calculate ALLL accurately at the same
time that loan volume is (finally) ticking up.

Read the article

The issues this article touch on are the very same for community banks.

have a strategic partnership with the software company, Sageworks, mentioned in the
article. They have a new software solution for ALLL and my
clients, readers and subscribers get a significant discount. Let me know
if you are interested in a demo and I’ll get you the discount!

About the Author
Linda Keith CPA is an expert in credit risk readiness and credit analysis. She trains banks and credit unions throughout the United States, both in-house and in open-enrollment sessions, on Tax Return and Financial Statement Analysis. She is in the trenches with lenders, analysts and underwriters helping them say "yes" to good loans. Creator of the Tax Return Analysis Virtual Classroom at, she speaks at banking associations on risk management, lending and director finance topics.