# EDGAR Filing Document

**Accession Number:** 0002025213
**File Stem:** 0001193125-26-017578
**Filing Date:** 2026-1
**Character Count:** 21889
**Document Hash:** 56cefd3c0ca066b9e615a475f5d3e60f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-017578.hdr.sgml**: 20260121

**ACCESSION NUMBER**: 0001193125-26-017578

**CONFORMED SUBMISSION TYPE**: ABS-15G

**PUBLIC DOCUMENT COUNT**: 6

**CONFORMED PERIOD OF REPORT**: 20260121

**ITEM INFORMATION**: Findings and Conclusions of the Third Party Due Diligence Provider Obtained by the Issuer

**FILED AS OF DATE**: 20260121

**DATE AS OF CHANGE**: 20260121

**ABS RULE**: RULE-15GA2

**REGISTERED ENTITY**: N

**ABS ASSET CLASS**: Other

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Avtech Capital, LLC
- **CENTRAL INDEX KEY:** 0002025213

**ORGANIZATION NAME:**
- **EIN:** 770591208
- **STATE OF INCORPORATION:** UT
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act
- **SEC FILE NUMBER:** 025-08217
- **FILM NUMBER:** 26545627

**BUSINESS ADDRESS:**
- **STREET 1:** 6995 UNION PARK CENTER, SUITE 400
- **STREET 2:** 6995 UNION PARK CENTER
- **CITY:** COTTONWOOD HEIGHTS
- **STATE:** UT
- **ZIP:** 84047
- **BUSINESS PHONE:** 8017482200

**MAIL ADDRESS:**
- **STREET 1:** 6995 UNION PARK CENTER, SUITE 400
- **STREET 2:** 6995 UNION PARK CENTER
- **CITY:** COTTONWOOD HEIGHTS
- **STATE:** UT
- **ZIP:** 84047
**DEPOSITOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Avtech Capital, LLC
- **CENTRAL INDEX KEY:** 0002025213

**ORGANIZATION NAME:**
- **EIN:** 770591208
- **STATE OF INCORPORATION:** UT
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act

**BUSINESS ADDRESS:**
- **STREET 1:** 6995 UNION PARK CENTER, SUITE 400
- **STREET 2:** 6995 UNION PARK CENTER
- **CITY:** COTTONWOOD HEIGHTS
- **STATE:** UT
- **ZIP:** 84047
- **BUSINESS PHONE:** 8017482200

**MAIL ADDRESS:**
- **STREET 1:** 6995 UNION PARK CENTER, SUITE 400
- **STREET 2:** 6995 UNION PARK CENTER
- **CITY:** COTTONWOOD HEIGHTS
- **STATE:** UT
- **ZIP:** 84047
**SECURITIZER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Avtech Capital, LLC
- **CENTRAL INDEX KEY:** 0002025213

**ORGANIZATION NAME:**
- **EIN:** 770591208
- **STATE OF INCORPORATION:** UT
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** ABS-15G
- **SEC ACT:** Dodd Frank Act

**BUSINESS ADDRESS:**
- **STREET 1:** 6995 UNION PARK CENTER, SUITE 400
- **STREET 2:** 6995 UNION PARK CENTER
- **CITY:** COTTONWOOD HEIGHTS
- **STATE:** UT
- **ZIP:** 84047
- **BUSINESS PHONE:** 8017482200

**MAIL ADDRESS:**
- **STREET 1:** 6995 UNION PARK CENTER, SUITE 400
- **STREET 2:** 6995 UNION PARK CENTER
- **CITY:** COTTONWOOD HEIGHTS
- **STATE:** UT
- **ZIP:** 84047

**UNITED STATES** 

**SECURITIES AND EXCHANGE COMMISSION** 

**Washington, D.C. 20549** 

**FORM ABS-15G** 

**ASSET-BACKED SECURITIZER** 

**REPORT PURSUANT TO SECTION 15G OF** 

**THE SECURITIES EXCHANGE ACT OF 1934** 

**Check the appropriate box to indicate the filing obligation to which this form is intended to satisfy:** 

☐ **Rule 15Ga-1 under the Exchange Act (17 CFR 240.15Ga-1) for the reporting period<u> </u> to<u> </u>** 

**Indicate by check mark whether the securitizer has no activity to report for the initial period pursuant to Rule 15Ga-1(c)(1)** ☐

**Indicate by check mark whether the securitizer has no activity to report for the quarterly period pursuant to Rule 15Ga-1(c)(2)(i)** ☐

**Indicate by check mark whether the securitizer has no activity to report for the annual period pursuant to Rule 15Ga-1(c)(2)(ii)** ☐

☒ **Rule 15Ga-2 under the Exchange Act (17 CFR 240.15Ga-2)** 

**Central Index Key Number of depositor:** 

## Avtech Capital, LLC<sup>1</sup>
**(Exact name of Issuer as specified in its charter)** 

**Central Index Key Number of issuing entity (if applicable): 0002025213** 

**Central Index Key Number of underwriter (if applicable): N/A** 

**Christopher Scharman, (801) 365-1736** 

**Name and telephone number, including area code, of the person to contact in connection with this filing** 

<sup>1</sup> Avtech Capital, LLC is filing this Form ABS-15G on its own behalf and on behalf of its affiliate Avtech Equipment Receivables Funding 2026-1, LLC.

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**INFORMATION TO BE INCLUDED IN THE REPORT** 

**PART II: FINDINGS AND CONCLUSIONS OF THIRD-PARTY DUE DILIGENCE REPORTS:** 

**Item 2.01 Findings and Conclusions of a Third Party Due Diligence Report Obtained by the Issuer** 

Attached as Exhibit 99.1 hereto is an independent accountants' report on applying agreed-upon procedures, dated January 16, 2026, of KPMG LLP, obtained by the issuer, which report sets forth the procedures and findings with respect to certain agreed-upon procedures performed by KPMG LLP pertaining to the issuer's Series 2026-1 Equipment-Backed Notes.

------

**SIGNATURES** 

Pursuant to the requirements of the Securities Exchange Act of 1934, the reporting entity has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

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| | |
|:---|:---|
| Avtech Capital, LLC | Avtech Capital, LLC |
| By: | /s/ Christopher Scharman |
|  | Name: Christopher Scharman |
|  | Title: Chief Executive Officer |

---

Date: January 21, 2026

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**EXHIBIT INDEX** 

Exhibit 99.1: [Agreed-upon procedures report, dated January 16, 2026 of KPMG LLP.](d927398dex991.htm)

## Exhibit 99.1

**Exhibit 99.1** 

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| | |
|:---|:---|
| ![LOGO](g927398g27e69.jpg) |  |
|  | ![LOGO](g927398g92c83.jpg) |

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**Independent Accountants' Agreed-Upon Procedures Report** 

Avtech Capital, LLC (the "Company")

Capital One Securities Inc.

(together, the "Specified Parties")

Re: Avtech Equipment Receivables Funding 2026-1, LLC – Data Files Procedures

We have performed the procedures described below on the specified attributes in

(i) an electronic data file entitled "Data Tape 10-31-2025 v5 (With Dictionary)_KPMG.xlsx" provided by the Company on November 24, 2025, containing information on 228 commercial equipment receivables (the
"Receivables") as of October 31, 2025 (the "Cut-off Date") (the "Initial Data File") and

(ii) an electronic data file entitled "Data Tape 11-30-2025 v2 (with Dictionary).xlsx" provided by the Company on December 13, 2025, containing information on 228 Receivables as of the Cut-off Date (the "Data File" and together with the Initial Data File, the "Data Files").

We were informed the Receivables are intended to be included as collateral in the offering by Avtech Equipment Receivables Funding 2026-1, LLC. The Company is responsible for the specified attributes identified by the Company in the Data Files.

The Specified Parties have agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of assisting specified parties in evaluating the accuracy of the specified attributes in the Data Files. This report may not be suitable for any other purpose. No other parties have agreed to or acknowledged the appropriateness of these procedures for the intended purpose or any other purpose.

The procedures performed may not address all the items of interest to a specified party of this report and may not meet the needs of all specified parties of this report and, as such, specified parties are responsible for determining whether the procedures performed are appropriate for their purposes. We make no representation regarding the appropriateness of the procedures either for the intended purpose or for any other purpose.

Unless otherwise stated, the following definitions have been adopted in presenting our procedures and findings:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The term "compared" means compared to the information shown and found it to be in agreement, unless otherwise
stated. Such compared information was deemed to be in agreement if differences were within the reporting threshold.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The term "recomputed" means recalculated and compared the result to the information shown and found it to be in
agreement, unless otherwise stated. Such recomputed information was deemed to be in agreement if differences were within the reporting threshold.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The term "reporting threshold" means:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• dollar amounts and percentages were within $1.00 and 1%, respectively;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Total Net Investment and Net Investment Lease were within 3% of the Original Equipment Cost;

![LOGO](g927398g29a59.jpg)

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![LOGO](g927398g82q03.jpg)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Residual Total Amount and Net Investment Residual were within 2% of the Original Equipment Cost;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Total Number of Payments and Number of Remaining Scheduled Payments were within 1; and,

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Term, Maturity Date, and Commencement Date were within 1 month.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The term "Sources" means the following information provided by the Company related to each Sample Receivable
(defined below):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Lease Agreement (including, as applicable, Lease Schedule, Equipment Finance Agreement, Equipment Finance Schedule, and any
amendments thereto)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Sale and Assignment Agreement (including any amendments thereto)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Equipment Invoice

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Installation Certificate

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Payment check from equipment sales which the Company applied as a security deposit (the "Payment Check")

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• U.S Return of Partnership Income (the "Tax Return")

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Screenshot from the Company's computer software system used to service the Receivables (the "Servicing System
Screenshot")

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• an electronic data file entitled "Residual Matrix.xlsx" containing the equipment residual value as a percentage
of the original equipment cost determined by the Company based on the lease term, provided on December 2, 2025 (the "Residual Matrix")

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• electronic correspondence on December 1, 2025, containing a description of each Contract Type included in the Data
Files (the "Contract Type Description")

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The term "Instructions" means the instructions provided by the Company pertaining to a procedure, attribute, or
methodology, as described in the procedures below.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The term "Provided Information" means the Sources and Instructions.

The procedures we were instructed by the Company to perform and the associated findings are as follows:

A. We randomly selected a sample of 50 Receivables from the Initial Data File using a random sampling tool (the
"Sample Receivables"). A listing of the Sample Receivables is attached hereto as Exhibit A. For purposes of this procedure, the Company did not inform us of the basis they used to determine the number of Receivables we were instructed to
randomly select from the Initial Data File.<sup></sup>

B. For each Sample Receivable, we compared or recomputed the specified attributes in the Initial Data File listed below to
or using the corresponding information included in the Sources, utilizing the Instructions, as applicable. The Company indicated that the absence of any of the information in the Sources or the inability to agree the indicated information from the
Initial Data File to the Sources for each of the attributes identified, utilizing the Instructions as applicable, constituted an exception. The Sources are listed in the order of priority.

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![LOGO](g927398g82q03.jpg)

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| | |
|:---|:---|
| Attribute | Sources / Instructions |
| Lessee ID | Lease Agreement, Servicing System Screenshot |
| Customer Name | Lease Agreement, Sale and Assignment Agreement<br>Variations due to truncation, punctuation, or abbreviation are not to be considered exceptions |
| Customer Main Address State | Lease Agreement, Tax Return |
| Contract Type | Lease Agreement, Sale and Assignment Agreement, Contract Type Description |
| Security Deposit | Lease Agreement, Payment Check<br>For Sample Receivable #5, we were instructed by the Company to compare the Security Deposit to the Payment Check. |
| Payments per Year | Lease Agreement, Sale and Assignment Agreement |
| Billing Frequency | Lease Agreement, Sale and Assignment Agreement |
| Equipment Cost | Lease Agreement, Sale and Assignment Agreement |
| Equipment Type | Lease Agreement, Equipment Invoice |
| Payment Amount | Lease Agreement, Sale and Assignment Agreement |
| Residual Total Amount | Lease Agreement<br>For Sample Receivables with a Contract Type of "FMV" or "Open," recompute Residual Total Amount as the product of (i) Equipment Cost and (ii) the percentage in the Residual Matrix corresponding to the Term. |
| Commencement Date | Lease Agreement, Sale and Assignment Agreement<br>For Sample Receivables with a Contract Type of "Indirect," compare the Commencement Date to the "Date first payment due to Buyer" in the Sale and Assignment Agreement. |
| Contract Status | Lease Agreement, Sale and Assignment Agreement<br>Consider Contract Status to be "Commenced" if the Commencement Date is on or before the Cut-off Date |
| Acceptance Year | Lease Agreement, Sale and Assignment Agreement |
| Total Number of Payments | Lease Agreement, Sale and Assignment Agreement |
| Term (months) | Lease Agreement, Sale and Assignment Agreement |

---

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![LOGO](g927398g82q03.jpg)

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| | |
|:---|:---|
| Attribute | Sources / Instructions |
| Lessee ID | Lease Agreement, Servicing System Screenshot |
|  | For Sample Receivables with a Billing Frequency of "Quarterly," recompute as the product of the Total Number of Payments and three (3). |
| Number of Remaining Scheduled Payments | Lease Agreement, Sale and Assignment Agreement<br>Recompute as the number of scheduled payments after the Cut-off Date based on the payment schedule in the Lease Agreement or Sale and Assignment Agreement. |
| Maturity Date | Recompute by adding the Term to the Commencement Date. |
| Implicit Rate | Recompute as the annual interest rate for the present value of the future cash flows (based on the Total Number of Payments, periodic Payment Amount, and Residual Total Amount) to equal the Equipment Cost, assuming payments are made at the beginning of each period. |
| Net Investment Lease | Recompute as the present value of all remaining periodic Payment Amounts discounted at the Implicit Rate as of the Cut-off Date. |
| Net Investment Residual | Recompute as the present value of the Residual Total Amount discounted at the Implicit Rate as of the Cut-off Date. |
| Total Net Investment | Recompute as the sum of the Net Investment Lease and Net Investment Residual. |

---

We found such information to be in agreement except as listed in Exhibit B.

C. As a result of the findings identified and reported in the performance of Procedure B, the Initial Data File was revised
by the Company. The Data File represents the revised Acceptance Year information reflecting resolution of differences reported as determined appropriate by the Company.

We reperformed Procedure B for the Sample Receivables in the Data File. We found such information to be in agreement except as listed in Exhibit C.

We were engaged by the Company to perform this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants, which involves us performing the specific procedures agreed to and acknowledged above and reporting on findings based on performing those procedures. We were not engaged to, and did not, conduct an examination or review, the objective of which would be the expression of an opinion or conclusion, respectively, on the specified attributes in the Data Files. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported.

We are required to be independent of the Company and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.

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![LOGO](g927398g82q03.jpg)

The procedures performed were applied based on the information included in the Data Files and Provided Information, without verification or evaluation of such information by us; therefore, we express no opinion or any other form of assurance regarding (i) the reasonableness of the information provided to us by the Company, (ii) the physical existence of the Receivables, (iii) the reliability or accuracy of the Provided Information which was used in our procedures, or (iv) matters of legal interpretation.

The procedures performed were not intended to address, nor did they address: (i) the conformity of the origination of the Receivables to stated underwriting or credit extension guidelines, standards, criteria or other requirements, (ii) the value of collateral securing any such Receivables being securitized, (iii) the compliance of the originator of the Receivables with federal, state, and local laws and regulations, or (iv) any other factor or characteristic of the Receivables that would be material to the likelihood that the issuer of the asset-backed notes will pay interest and principal in accordance with applicable terms and conditions. The procedures performed were not intended to satisfy any criteria for due diligence published by the nationally recognized statistical rating organizations ("NRSROs").

The terms of our engagement are such that we have no responsibility to update this report because of events and circumstances that may subsequently occur.

This report is intended solely for the information and use of the Specified Parties. It is not intended to be and should not be used by any other person or entity, including investors or the NRSROs, who are not identified in the report as the Specified Parties but may have access to this report as required by law or regulation.

/s/ KPMG LLP

Irvine, California

January 16, 2026

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**Exhibit A** 

**The Sample Receivables** 

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| | | | |
|:---|:---|:---|:---|
| **Sample**<br> **Receivable**<br> **Number** | **Receivable**<br> **Number (\*)** | **Sample**<br> **Receivable**<br> **Number** | **Receivable**<br> **Number (\*)** |
| 1 | 20261001 | 26 | 20261026 |
| 2 | 20261002 | 27 | 20261027 |
| 3 | 20261003 | 28 | 20261028 |
| 4 | 20261004 | 29 | 20261029 |
| 5 | 20261005 | 30 | 20261030 |
| 6 | 20261006 | 31 | 20261031 |
| 7 | 20261007 | 32 | 20261032 |
| 8 | 20261008 | 33 | 20261033 |
| 9 | 20261009 | 34 | 20261034 |
| 10 | 20261010 | 35 | 20261035 |
| 11 | 20261011 | 36 | 20261036 |
| 12 | 20261012 | 37 | 20261037 |
| 13 | 20261013 | 38 | 20261038 |
| 14 | 20261014 | 39 | 20261039 |
| 15 | 20261015 | 40 | 20261040 |
| 16 | 20261016 | 41 | 20261041 |
| 17 | 20261017 | 42 | 20261042 |
| 18 | 20261018 | 43 | 20261043 |
| 19 | 20261019 | 44 | 20261044 |
| 20 | 20261020 | 45 | 20261045 |
| 21 | 20261021 | 46 | 20261046 |
| 22 | 20261022 | 47 | 20261047 |
| 23 | 20261023 | 48 | 20261048 |
| 24 | 20261024 | 49 | 20261049 |
| 25 | 20261025 | 50 | 20261050 |

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(\*) The Company has assigned a unique Contract ID to each Receivable in the Data Files. The Receivable Numbers referred to in this Exhibit are not the Contract IDs.

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**Exhibit B** 

**Exceptions List – Initial Data File** 

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| | | | | |
|:---|:---|:---|:---|:---|
| **Sample**<br> **Receivable**<br> **Number** | **Receivable**<br> **Number** | **Attribute** | **Per Initial Data File** | **Per Sources** |
| 3 | 20261003 | Customer Main Address State | Oregon | Pennsylvania |
| 11 | 20261011 | Term (months) | 36 | 33 |
| 11 | 20261011 | Maturity Date | 3/29/2028 | 12/29/2027 |
| 11 | 20261011 | Implicit Rate | 20.46% | 14.57% |
| 14 | 20261014 | Commencement Date | 12/6/2023 | 3/4/2024 |
| 14 | 20261014 | Contract Type | Dollar1Out | Indirect |
| 14 | 20261014 | Maturity Date | 9/3/2026 | 12/3/2026 |
| 14 | 20261014 | Total Net Investment | $65165.96 | $79457.15 |
| 14 | 20261014 | Net Investment Lease | $65165.96 | $79457.15 |
| 14 | 20261014 | Implicit Rate | 11.62% | 13.93% |
| 14 | 20261014 | Acceptance Year | Not Available | 2023 |

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**Exhibit C** 

**Exceptions List – Data File** 

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| | | | | |
|:---|:---|:---|:---|:---|
| **Sample**<br> **Receivable**<br> **Number** | **Receivable**<br> **Number** | **Attribute** | **Per Data File** | **Per Sources** |
| 3 | 20261003 | Customer Main Address State | Oregon | Pennsylvania |
| 11 | 20261011 | Term (months) | 36 | 33 |
| 11 | 20261011 | Maturity Date | 3/29/2028 | 12/29/2027 |
| 11 | 20261011 | Implicit Rate | 20.46% | 14.57% |
| 14 | 20261014 | Commencement Date | 12/6/2023 | 3/4/2024 |
| 14 | 20261014 | Contract Type | Dollar1Out | Indirect |
| 14 | 20261014 | Maturity Date | 9/3/2026 | 12/3/2026 |
| 14 | 20261014 | Total Net Investment | $65165.96 | $79457.15 |
| 14 | 20261014 | Net Investment Lease | $65165.96 | $79457.15 |
| 14 | 20261014 | Implicit Rate | 11.62% | 13.93% |

---