Scenario: Mother and father (our borrower) are paying to have a furnace put in a house that is owned and occupied by their daughter. The loans is secured by a CD and the payments are directly debited from the father's (borrower's) brokerage account. Is this considered home improvement? And, if so, what address is geocoded? The borrower's house or the daughter's house?

If you classify and report non RE secured HI improvement loans, this would be a HI loan. You would report the property being improved.