---
kind: "unit"
title: "12"
title_heading: "Banks and Banking"
key: "chVII/subchA/part714"
level: "part"
label: "Part 714"
heading: "Leasing"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/12/chVII-subchA-part714"
sections_count: 10
---

# Part 714 — Leasing

Title 12 C.F.R. — Banks and Banking › Chapter VII — National Credit Union Administration › Subchapter A — Regulations Affecting Credit Unions

## Sections

- [§714.1. What does this part cover?](/cfr/12/714.1.md)
- [§714.2. What are the permissible leasing arrangements?](/cfr/12/714.2.md)
- [§714.3. Must you own the leased property in an indirect leasing arrangement?](/cfr/12/714.3.md)
- [§714.4. What are the lease requirements?](/cfr/12/714.4.md)
- [§714.5. What is required if you rely on an estimated residual value greater than 25% of the original cost of the leased property?](/cfr/12/714.5.md)
- [§714.6. Are you required to retain salvage powers over the leased property?](/cfr/12/714.6.md)
- [§714.7. What are the insurance requirements applicable to leasing?](/cfr/12/714.7.md)
- [§714.8. Are the early payment provisions, or interest rate provisions, applicable in leasing arrangements?](/cfr/12/714.8.md)
- [§714.9. Reserved](/cfr/12/714.9.md)
- [§714.10. What other laws must you comply with when engaged in leasing?](/cfr/12/714.10.md)