The OCC is committed to bank supervision policies and procedures that support promptdetection and mitigation of problems before they affect a bank's viability. In the event a bank'scondition is so severe that it is no longer viable, the OCC will collaborate with the FederalDeposit Insurance Corporation (FDIC) and other regulators to achieve a timely final resolution ina manner that will result in the least cost to the deposit insurance fund. This booklet providesguidance toward those objectives and is intended primarily as a reference tool for OCC fieldexaminers.