Commonwealth Consolidated Regulations Commonwealth Consolidated RegulationsFor subsection 175H(2) of the Code, the circumstances in which the lessor is not required to provide an end of lease statement are:
(a) the lessor wrote off the debt of the lessee under the consumer lease; or
(b) the lessor has commenced enforcement proceedings; or
(c) the lessee has died, or is insolvent, and the lessee's personal representative or trustee in bankruptcy has not requested a statement of account.