"38(f) Closing cost details; loan costs.
1. Lender-paid charges and specific lender credits. Charges that are designated as paid by others under § 1026.38(f) and (g), below, may include the letter “L” in parentheses, i.e. “(L),” to the left of the amount in the column to designate those charges paid by the creditor pursuant to the legal obligation between the creditor and consumer."
A key word in that comment is "may." It's not a requirement. And its use is not restricted to specific credits made to cure tolerance violations.
John S. Burnett
Fighting for Compliance since 1976
Bankers' Threads User #8