@book{230831,
	author = {American Institute of Certified Public Accountants. and American Institute of Certified Public Accountants.},
	title = {Depository and lending institutions},
	publisher = {American Institute of Certified Public Accountants},
	year = {2004-},
	series = {AICPA audit and accounting guide},
	address = {New York, N.Y.},
	note = {"New edition."}
}