{"product_id":"9781502803931","title":"Allowance for Loan and Lease Losses","description":"The allowance for loan and lease losses, which was originally referred to as the \"reserve for bad debts\" is a valuation reserve established and maintained by charges against the bank's operating income. As a valuation reserve, it is an estimate of uncollectible amounts that is used to reduce the book value of loans and leases to the amount that is expected to be collected","brand":"CreateSpace Publishing","offers":[{"title":"Default Title","offer_id":48533529198833,"sku":"9781502803931","price":15.99,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0674\/5433\/7265\/files\/9781502803931_p0.jpg?v=1786320768","url":"https:\/\/shop.barnesandnoble.com\/products\/9781502803931","provider":"Barnes \u0026 Noble","version":"1.0","type":"link"}