Licensees should distinguish between restructured financings and rescheduled financings where no concessions have been granted to a performing customer in response to changes in market conditions provided that at the time of rescheduling the financings have been serviced normally, the ability of the obligor to service is not in doubt and where there is reasonable assurance that the obligor will be able to service all future payments on the financings in accordance with the revised repayment terms.