A Special Comment Code adds context to an account, such as a payment arrangement, a transfer, a lease ending or a disaster. Report it every month the condition applies. If more than one applies, report the one that matters most for that month.
| Code | Description | What it means | Requirements |
|---|---|---|---|
| Blank | No comment | Nothing applies this month, or you are removing a comment reported earlier. | — |
| B | Financial counseling program | A third-party counseling program is managing the consumer’s payments. | For outside counseling programs, not your own hardship plans. |
| C | Paid by co-maker or guarantor | The co-maker or guarantor paid off the account. | Account Status must be 13 or 61–65, with a Current Balance of zero. |
| H | Loan assumed by another party | Someone else took over the loan. | The original consumer must be reported with ECOA Code T (Terminated). |
| I | Election of remedy | Collateral, such as a car, was repossessed and sold for less than the balance, and the lender chose to treat the account as paid instead of collecting the shortfall. | — |
| M | Closed by credit grantor | You closed the account. | Also report the Date Closed. If the consumer asked you to close it, use Compliance Condition Code XA instead. |
| O | Transferred to another company or servicer | The account moved to a different company or servicer. | — |
| S | Special handling | Something about the account needs explanation. Data users should contact you for details. | — |
| V | Adjustment pending | A credit or refund is being processed, such as for returned merchandise. | — |
| AB | Being paid through insurance | An insurance policy is making the payments. | Account Status must not be 13 or 61–65. |
| AC | Partial payment agreement | The consumer is paying under an agreement for less than the original contract payment. | Account Status must not be 13 or 61–65. |
| AH | Purchased by another company | You sold the account to another company. | — |
| AI | Recalled to active military duty | The consumer is a reservist called to active duty. | Not for full-time military members; there is no code for them. |
| AM | Wage garnishment | Payments are guaranteed by a wage garnishment. | — |
| AN | Acquired by FDIC/NCUA | The account was taken over by the FDIC or NCUA, usually after an institution failed. | — |
| AO | Surrendered, then redeemed or reinstated | The consumer voluntarily surrendered the collateral and later got it back. | — |
| AP | Credit line suspended | The credit line is temporarily unavailable. | Keep reporting the last Credit Limit. Account Status must not be 13 or 61–65. Date Closed is not required, since the suspension is temporary. |
| AS | Closed due to refinance | The account was paid off by a refinance. | — |
| AT | Closed due to transfer | The account was moved to a different account within your own company. | For internal transfers only. |
| AU | Paid in full for less than the full balance | You accepted less than the full balance as payment in full. Includes short sales. | Account Status must be 13 or 61–65, with a Current Balance of zero. |
| AV | First payment never received | The consumer never made the first payment. | Can be a sign of fraud. |
| AW | Affected by natural or declared disaster | The consumer was affected by a natural or declared disaster. | — |
| AX | Paid from collateral | The balance was paid from the collateral. | Account Status must be 13 or 61–65, with a Current Balance of zero. |
| AZ | Redeemed or reinstated repossession | The consumer got repossessed property back. | — |
| BA | Transferred to recovery | The account moved to your internal recovery department. | Account Status must be 71–97. For internal transfers. |
| BB | Full termination — status pending | The lease ran its full term and the final amount owed isn’t settled yet. | Lease accounts only (Account Type 3A Auto Lease or 13 Lease). Account Status must not be 13 or 61–65. |
| BC | Full termination — obligation satisfied | The lease ran its full term and everything is paid. | Lease accounts only (Account Type 3A Auto Lease or 13 Lease). Account Status 13 with a Current Balance of zero. |
| BD | Full termination — balance owing | The lease ran its full term and the consumer still owes money. | Lease accounts only (Account Type 3A Auto Lease or 13 Lease). Account Status must not be 13 or 61–65. |
| BE | Early termination — status pending | The lease ended early and the final amount owed isn’t settled yet. | Lease accounts only (Account Type 3A Auto Lease or 13 Lease). Account Status must not be 13 or 61–65. |
| BF | Early termination — obligation satisfied | The lease ended early and everything is paid. | Lease accounts only (Account Type 3A Auto Lease or 13 Lease). Account Status 13 with a Current Balance of zero. |
| BG | Early termination — balance owing | The lease ended early and the consumer still owes money. | Lease accounts only (Account Type 3A Auto Lease or 13 Lease). Account Status must not be 13 or 61–65. |
| BH | Early termination — insurance loss | The lease ended early because of an insurance loss, such as a totaled vehicle. | Lease accounts only (Account Type 3A Auto Lease or 13 Lease). If a balance is still owed, Account Status must not be 13 or 61–65. If insurance paid it off, report Account Status 13 with Current Balance and Amount Past Due of zero. |
| BI | Involuntary repossession | The leased property was repossessed. | Lease accounts only (Account Type 3A Auto Lease or 13 Lease). For non-lease accounts, use Account Status 63 or 96 instead. |
| BJ | Involuntary repossession — obligation satisfied | The leased property was repossessed and nothing more is owed. | Lease accounts only (Account Type 3A Auto Lease or 13 Lease). For non-lease accounts, use Account Status 63 instead. |
| BK | Involuntary repossession — balance owing | The leased property was repossessed and the consumer still owes money. | Lease accounts only (Account Type 3A Auto Lease or 13 Lease). For non-lease accounts, use Account Status 96 instead. |
| BL | Credit card lost or stolen | The card was reported lost or stolen. | — |
| BN | Paid by the original seller | The company that sold the merchandise paid off the account. | Account Status must be 13 or 61–65, with a Current Balance of zero. |
| BO | Foreclosure started | Foreclosure proceedings have begun. | — |
| BP | Paid through insurance | An insurance payment paid off the account. | Account Status must be 13 or 61–65, with a Current Balance of zero. |
| BS | Prepaid lease | The consumer paid the lease in advance, so no monthly payments are due. | Lease accounts only (Account Type 3A Auto Lease or 13 Lease). |
| BT | Principal deferred / interest only | The consumer is paying interest only; principal payments are deferred. | — |
| CH | Guaranteed or insured | The account is guaranteed or insured. | — |
| CI | Closed due to inactivity | You closed the account because it wasn’t being used. | Also report the Date Closed. |
| CJ | Credit line closed — in repayment phase | The borrowing period on a line of credit has ended and the consumer is now repaying the balance. | Keep the original Portfolio Type, Account Type, Date Opened and last Credit Limit. Account Status must not be 13 or 61–65. Current Balance must not be zero. Also report the Date Closed. |
| CK | Credit line reduced — collateral lost value | The limit on a home equity or other secured line was lowered because the collateral is worth less. | — |
| CL | Credit line suspended — collateral lost value | A home equity or other secured line is temporarily unavailable because the collateral is worth less. | Keep reporting the last Credit Limit. Account Status must not be 13 or 61–65. Date Closed is not required. |
| CM | Collateral released — balance owing | You released the collateral, but the consumer still owes a balance. | Account Status must not be 13 or 61–65. Current Balance must not be zero. |
| CN | Modified under a federal government plan | The loan terms were changed under a federal program. | — |
| CO | Loan modified | The loan terms were changed outside a federal program. | — |
| CP | In forbearance | Payments are temporarily paused or reduced under a forbearance. | Account Status must not be 13 or 61–65. Current Balance must not be zero. |
| CS | Child support agency use | For child support agencies reporting delinquent or collection accounts. No comment shows on the credit report. | — |
| DE | Debt extinguished under state law | State law has wiped out the debt. | Account Status must not be 13 or 61–65. Current Balance and Amount Past Due must be zero. |
Based on the CDIA Credit Reporting Resource Guide® (2026), Exhibit 7. Descriptions and examples are M2 Reporter’s; see the CRRG® for complete reporting guidelines.