The National Credit Union Administration today released the December 2025 update of its Simplified CECL Tool, which was developed primarily for small and non-complex credit unions as an option for estimating the allowance for credit losses on loans and leases. The update provides the latest life-of-loan—or Weighted Average Remaining Maturity—factors.
For credit unions currently using the Simplified CECL Tool, the December 2025 release facilitates calculating the credit loss expense on loans and leases for the period ending December 30, 2025.
To get the latest version, please visit The Simplified CECL Tool page and click on “Download the Latest Simplified CECL Tool.” To ease your use of the Simplified CECL Tool, please review Frequently Asked Questions, the User Guide, and the Model Development Documentlocated on The Simplified CECL Tool page.
The NCUA updates the Simplified CECL Tool quarterly to enable credit unions to use the Tool when closing their books and submitting their quarterly NCUA Call Report.
For more information on CECL, please visit our CECL Resources page.
For any questions unanswered on the CECL Resources page, please contact EIMail@ncua.gov.