14. The growth in home equity lines of credit over the last two decades has occurred in part because of the tax
deductibility of the interest payments.
15. Bad debt expense and administrative costs are lower on home equity loans than other typical loans of
finance companies.
16. When a finance company pools mortgages with similar characteristics and securitizes the pool, the new
mortgage-backed security is removed from the balance sheet of the finance company.
17. Finance companies are subject to regulations that restrict the types of products and services they can offer to
small business customers.
18. Because finance companies do not accept deposits, they do not have bank regulators providing oversight of
their activities.
19. Finance companies generally have higher overhead than do commercial banks.