{
      "name": "cecl-allowance-quarterly",
      "domain": "Bank Capital & Credit Risk",
      "title": "CECL Allowance Calculation & Rollforward (Quarterly)",
      "description": "Single-node quarterly ASC 326 CECL allowance run: computes per-segment expected credit loss from caller-supplied PD/LGD/EAD curves and reconciles the allowance rollforward against the prior period balance.",
      "composer_url": "https://ainumbers.co/chaingraph/chains/cecl-allowance-quarterly.html",
      "steps": [
        {
          "tool_id": "art-426-cecl-ecl-calculator",
          "handoff": "per-segment ECL and the reconciled allowance rollforward feed the quarterly ASC 326 disclosure and audit workpaper; recurring quarterly cadence"
        }
      ]
    }