Neb. Rev. Stat. § 21-17,104

(1) A credit union shall establish an allowance-for-loan-losses account based upon reasonably foreseeable loan losses. (2) For purposes of calculating required transfers of income to the regular reserve account pursuant to sections 21-17,103 to 21-17,107 , any balance in the allowance-for-loan-losses account may be included with the balance in the regular reserve account.