§__.42(a)(3) – 1
Q: 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 indicated by the borrower.
Source: Interagency Questions & Answers Regarding Community Reinvestment | July 2016