Oct 31, 2022

Pre- and Post-Pandemic Charge Offs and Your CU’s CECL Model

In the third video in this 4-part series, Mike Umscheid (CEO of ARCSys) discusses selecting data for your CU’s CECL model, specifically with respect to pre- and post-pandemic charge-offs. Some data points Mike urges CUs to consider are averaging loss rates, past due rates/trends, and adjustments of data from loss cycles during the COVID pandemic. For more, watch parts one, two, and four of the ARCSys video series or visit