The class of Basic Feasible Functionals BFF is the second-order counterpart of the class of first-order functions computable in polynomial time. We present several implicit characterizations of BFF based on a typed programming language of terms. These terms may perform calls to imperative procedures, which are not recursive. The type discipline has two layers: the terms follow a standard simply-typed discipline and the procedures follow a standard tier-based type discipline. BFF consists exactly of the second-order functionals that are computed by typable and terminating programs. The completeness of this characterization surprisingly still holds in the absence of lambda-abstraction. Moreover, the termination requirement can be specified as a completeness-preserving instance, which can be decided in time quadratic in the size of the program. As typing is decidable in polynomial time, we obtain the first tractable ( i.e. , decidable in polynomial time), sound, complete, and implicit characterization of BFF , thus solving a problem opened for more than 20 years.