ALEXANDRIA, Va. – NCUA Monday released the March 2026 update of its Simplified CECL Tool.
The update provides the latest life-of-loan—or Weighted Average Remaining Maturity—factors. Also, the update includes the average three-year net charge-off rates (2023 to 2025) for each of the 13 loan portfolio categories on the NCUA Call Report.
For credit unions currently using the Simplified CECL Tool, the March 2026 release facilitates calculating the credit loss expense on loans and leases for the period ending March 31, 2026, the agency noted.
To get the latest version, visit The Simplified CECL Tool page and click on “Download the Latest Simplified CECL Tool.”
To help with use of the tool, NCUA offers: