This presentation offers a detailed and practical overview of Current Expected Credit Loss (CECL) modeling approaches, with an emphasis on understanding the strengths and limitations of the most commonly used methodologies, including a side-by-side comparison of the Weighted Average Remaining Maturity (WARM) method and the Discounted Cash Flow (DCF) approach. The session walks through historical performance examples that demonstrate how model choice can affect results across varying economic conditions and provides insight into how to evaluate CECL models for accuracy, transparency, and alignment with accounting standards.