Truth in Lending: 5.5.6.1 General
These rules are based on the assumption that the creditor has accurately allocated all the components of the transaction as between the amount financed or the finance charge. If any of those costs are misallocated, the APR may be inaccurate.171 For that reason, a check on the accuracy of the APR must always include a check on how the creditor has allocated the loan components.