I am reporting a commercial loan used to purchase business equipment because a the refinance of commercial loan to the same borrower is being wrapped in. The loan being refinanced and the new loan are both partially collateralized by the owners personal residence.

I am reporting the full LTV that was relied on in making the decision, even though equipment was incorporated in that calculation.

Now.... i couldn't find in regs what was considered the definition of property for the category "PROPERTY VALUE". Am I supposed to be using only the value of only the residential property collateralizing the loan (which would make one wonder where in the world the LTV came from) or am I using the value of ALL property collateralizing the loan, including equipment.

I would report the entire value of everything securing your loan. While it doesn't go into a lot of detail, and doesn't directly discuss this scenario, it says "property value", not "REAL property value" or "DWELLING value". Equipment and other personal property is still PROPERTY.

Perfect. Thank you much raitchjay!