What are the rules to determine whether a loan is inside or outside the AA, by the borrower's address or by the collateral? Or is it by primary use of funds? thanks

Again 2015 guide:

https://www.ffiec.gov/cra/pdf/2015_CRA_Guide.pdf

If you CTRL+F and search "loan location" a good number of items will pull-up

• A small business or small farm
loan is located in the geography
where the main business facility
or farm is located or where the
loan proceeds otherwise will
be applied,



SECTION __.42(a)(3) – 1: Which
location should an institution
record if a small business loan’s
proceeds are used in a variety of
locations?
A1. The institution should record the
loan location by either the location
of the small business borrower’s
headquarters or the location where
the greatest portion of the proceeds
are applied, as ind

Thanks

By the address reported on the HMDA/LAR for mortgages.