RCFD1407: Total Loans and Lease Financing Receivables: Past Due 90 Days or More and Still Accruing
RCFD1407 is the call report code for total loans and lease financing receivables: past due 90 days or more and still accruing, reported on Schedule RC-N, Past Due and Nonaccrual Loans, Leases, and Other Assets. For Q2 2026, 80 banks reported it, totaling $27.22B; the median among the 49 with a nonzero amount was $24.7M. The largest value reported for Q2 2026 was $5.03B, by Capital One, N.A.
Definition
Includes loans and lease financing receivables on which payment is due and unpaid for 90 days or more. Also includes all restructured loans and leases. (See item 1406).
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFD1407 sits on the call report
| Code | RCFD1407 (prefix RCFD, item 1407) |
|---|---|
| Prefix RCFD | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices). |
| Schedule | RC-N, Past Due and Nonaccrual Loans, Leases, and Other Assets |
| Reported on | FFIEC 031 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 1982 |
The same item under other prefixes
Item 1407 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCON1407 | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items | 4,217 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCFD1407 |
|---|---|---|
| Capital One, N.A. | McLean, VA | $5.03B |
| U.S. Bank N.A. | Cincinnati, OH | $4.68B |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $2.96B |
| JPMorgan Chase Bank, N.A. | Columbus, OH | $2.68B |
| Citibank, N.A. | Sioux Falls, SD | $2.60B |
| Synchrony Bank | Draper, UT | $1.98B |
| Bank of America, N.A. | Charlotte, NC | $1.84B |
| Manufacturers and Traders Trust Company | Buffalo, NY | $729.0M |
| Truist Bank | Charlotte, NC | $699.0M |
| Citizens Bank, N.A. | Providence, RI | $590.7M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $27.22B |
| March 31, 2026 | 80 | $30.04B |
| December 31, 2025 | 80 | $28.56B |
| September 30, 2025 | 80 | $27.09B |
| June 30, 2025 | 80 | $26.56B |
| March 31, 2025 | 82 | $28.28B |
| December 31, 2024 | 82 | $30.02B |
| September 30, 2024 | 82 | $28.39B |
Related
All codes on Schedule RC-N · All call report schedules · Find the code for a loan type · What a call report is