This module will provide participants with an overview of the impact of recent updates to ASC 326 on non-financial institutions. Participants will reflect on how CECL may impact their own clients. Additionally, the instructor will lead participants through a guided case study relating to determining the allowance for credit loss for Trade Accounts Receivable at a commercial entity. The module will close by reviewing presentation and disclosure requirements and providing some helpful resources for when a deeper dive into the CECL standard is warranted.