TOPIC: Accounting

allowance for loan loss

CEO at a credit_union ($34MUSA)
We are not ready for CECL to start within our institution yet as we are still collecting data.
Does anyone have a sample ALLL policy they would be willing to share?
How are you calculating losses when you have not incurred a loss in a pool of loans.  
For example, we have not had a loss on a recreational loan in the past 10 years so our calculation does not fund in our ALLL for this type of loan.
How are you handling this type of situation?  Are you using a certain percentage for these cases?

I'd really like insight from other Credit Unions as our NCUA Examiner is reviewing this.
I appreciate any insight!

    Deferred fee when doing a Change in terms

    SVP at a bank ($5.1BUSA)
    If we have a loan that was booked with a deferred fee and we do a Change in terms to increase the loan amount and charge another fee that will be deferred, should we just add the deferred fee record and have two deferred fees or should we mature the previous fee and take that amount to Fee income?