We have a loan that is secured by several oil and gas mortgages - where would this fall on the Call Report - in other words would it be under nonfarm,nonresidential or construction, land development, and other land loans?

I am not familiar with an oil and gas "mortgage". All of our oil and gas loans ($200 million) are classified C and I or commercial non-real estate. Do you loan in Texas ?

My fault, oil and gas leases...does that clarify the question?

Loans collateralized by production payments (ie oil and mining production payments or leases) are treated as a loan to the original seller of the production payment rather than to the holder of the production payment.

You code and report the loans based on the above. (If it's a loan to a non-profit, but the leases are an oil company, you report the loan as a type one small business loan if the size of the loan is correct, rather than a loan to a non-profit which would not typically be reported as a type 1).