We currently have a loan on the books that is secured by the Office Warehouse (Non-OOCRE - investment) itself, but not the land around it due to environmental issues (long story). That being said, would the building itself (including slab) be considered CRE and given a FDIC code of 107 (1e.(2)), or would it be coded as 401 (4a.), because of the unique nature of the collateral (not including the land around it)? There are some within the bank that believe it should be coded on our system as a CRE loan product type with a CRE collateral type code, but there are others that believe the nature of the collateral disqualifies it from being true CRE. They believe it should just be made a Commercial loan product type and given an "Other" or "Miscellaneous" collateral type code. There doesn't seem to be an easy/clear cut answer using the Call Report's definition of CRE according to some. They believe the land MUST be included. Any incite is appreciated. Thanks!