Financial Accounting Standards Board Accounting Standards Codification Subtopic 310–40 ( Receivables - Troubled Debt Restructurings by Creditors ) for purposes of compliance with the requirements of the Federal Deposit Insurance Act ( 12 U.S.C. 1811 et seq. ), until such time and under such circumstances as the appropriate Federal banking agency or the National Credit Union Administration Board, as applicable, determines appropriate. (P) Reimbursement for processing (i) In general The Administrator shall reimburse a lender authorized to make a covered loan at a rate, based on the balance of the financing outstanding at the time of disbursement of the covered loan, of— (I) the lesser of 50 percent of such balance or $2,500 for a covered loan of not more than $50,000