           FILE LAYOUT FOR SCHEDULE RC-M OTHER PROPERTY OWNED 
                       ACTIVITY RECONCILEMENT
                      DATA DELIMITED BY COMMAS
                                                
                                   
       VARIABLE    FIELD  DEC.          
           NAME     TYPE  POS.  VARIABLE DESCRIPTION
  -------------  -------  ----  ---------------------
         SYSTEM  Numeric     0  System Code   
           DIST  Numeric     0  District Code  
          ASSOC  Numeric     0  Association Code
          MONTH  Numeric     0  Month of Report
           YEAR  Numeric     0  Year of Report
         UNINUM  Numeric     0  System, District, and Association   
                                 codes concatenated
    ACQPROPBBAL  Numeric     0  Other Property Owned-Beginning Balance
  TRANSACQPROPT  Numeric     0  Gross Amounts Transferred in from
                                 Other Property Owned
     ACQPROPDEP  Numeric     0  Amounts Depreciated on Other
                                 Property Owned
    ACQPROPDISP  Numeric     0  Properties Disposed of
  CHGOFFACQPROP  Numeric     0  Net chargeoffs/write-ups on Other
                                 Property Owned
       OACQPROP  Numeric     0  Other - Other Property Owned
        ACQPROP  Numeric     0  Other Property Owned-Ending Balance