CECL Software

alt_moonWhat is CECL?

CECL (Current Expected Credit Loss) is a new accounting standard that requires financial institutions and other companies to estimate and recognize expected credit losses on their loan and debt securities portfolios using a lifetime loss approach. This replaces the previous “Incurred Loss” model and applies to a wide range of financial instruments. It has been in effect for public companies since January 2020 and for private companies since January 2023.

What is CECL?

The best CECL analytics are built with


CECL with ARCSys

Our models are based on contractual term life cycles in order to get an accurate view of your institution’s history and the effects of a full economic cycle.

CECL requires forecasting and our advanced analytics not only help you understand your history, but also provide predictive analyses to make meaningful business decisions.

Access our wide library of customizable financial statement reports for loans and investments.

Our Data Science & Statistical Modeling Team will annually review and realign your modeling, providing an updated segment class analysis, as well as additional forecast analysis and guidance.

Our system provides auditors with everything they need to conduct an in-depth review of your allowance calculations, including support for models and forecasts.

ARCSys provides diverse loan pool models for easy comparison. Our Statistical Modeling Team utilizes advanced analytics to recommend impactful segments and class structures for your financial institution.

Our Implementation Team Accountants are dedicated to your CECL program, loading, verifying, and reconciling your data, allowing you and your team to focus on other tasks at hand.

Have accounting questions? We’ve got you covered! Our team includes accountants, auditors, data scientists, statisticians, and banking professionals with over 200 years of financial institution experience.

No two institutions are the same, so why try and fit another institution’s preset mold? We work with your institution’s data to build custom models and provide you with in-depth graphical analysis.

alt_arcsys CECL with ARCSys
CECL with

Load, verify, and reconcile your data, identifying gaps and errors


Does not support allowance accounting for investments

Customize our software to fit your bank, allowing you to easily upload your loan files with a simple click


Limits data to only call reporting pools

Access our dynamic learning portal with step-by-step training on our software and supporting accounting


Offers partial or no support throughout the implementation process

Run a statistical analysis on your data and provide financial documentation supporting our recommendations


Does not answer accounting questions

Run five models parallel so that you are able to choose the best model for your individual pools


Is generally limited to one or two models, utilizing third-party datasets

Provide forecasts within the system


Uses third-party data to support your calculation

Receive answers to all of your accounting questions from our Implementation Team Accountants


Is generally limited to whitepaper documentation for training

Provide an annual statistical review


Does not offer an annual review or an additional cost is incurred

Access advanced analytic capabilities within the Data Warehouse that are in included in monthly pricing


Does not have data warehouse capabilities or charges additional fees for analytics


The ACL CalculatorAllows clients to perform a detailed allowance calculation effortlessly and provides various analyses, including risk mitigation for credit quality and static pool analysis by segment/class and origination period. ACL Calculator supports multiple models, so you can run comparative analyses through time.

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The best CECL analytics are built with

alt_moonWhat does the ACL Calculator do?

  • Provided as software as a service (SaaS)
  • Provides dynamic loan-level credit analysis and loss provision calculations through a user-friendly workflow
  • Provides built-in statistical modeling and forecasting
  • Provides multiple modeling results for each loan pool using life cycle or reporting period datasets
  • Provides reasonable and supportable analysis through the software and by the ARCSys Statistical Team
  • Provides detailed historical and predictive analytics
  • Provides financial statement disclosures and modeling analysis