OCC Issues Guidance on Permanent Impairment, Other Accounting Topics The Office of the Comptroller of the Currency has updated its bank accounting advisory series, including a new section on reporting for assets that are subject to permanent impairment and further guidance on other mortgage-related issues. The extensive impairment costs mortgage lenders have taken over the last two years, as prepayments have ravaged mortgage servicing rights values, have raised questions about when impairment is other than