CapitalSource Inc. is a commercial lender that provides financial products to small and middle market businesses and provides depository products and services to consumers in southern and central California, primarily through its wholly owned subsidiary, CapitalSource Bank. It operates as two segments: the Bank and Other Commercial Finance. The Bank segment comprises its commercial lending and banking business activities, and its Other Commercial Finance segment comprises its loan portfolio and other business activities in the Parent Company. The Bank makes senior secured real estate and asset-based loans which have a first priority lien in the collateral securing the loan. It also makes cash flow loans which are secured by the enterprise value of the borrowing entity. Through the Bank's 21 branches in southern and central California, its website and its borrower relationships, it provides savings and money market accounts, individual retirement accounts and certificates of deposit.