RCFD2160: Other Assets
RCFD2160 is the call report code for other assets, reported on Schedule RC, Balance Sheet. For Q2 2026, 80 banks reported it, totaling $1.01T; the median among the 80 with a nonzero amount was $1.21B. The largest value reported for Q2 2026 was $238.39B, by JPMorgan Chase Bank, N.A.
Definition
This item represents bank assets that cannot be properly included in any of the preceding items. For banks on accrual basis, this item includes total accruals of income earned or accrued but not collected, and current accruals of insurance and other prepaid expenses. See notes under 'Accounting Basis' in the 'Instructions for the Preparation of Reports of Condition - F.R. 105a.' For those banks operating branches in foreign countries and in insular possessions and dependencies of the U.S., the item includes the net 'due from' such branches if the outstanding balance with all foreign branches results in a net 'due from' amount. If balance results in a net 'due to', the amount is reported in 'Other Liabilities.' Banks that have purchased securities for money or its equivalent, but have received due bills or other advice of delays in delivery, include such amounts here and not in security accounts. This item includes the sum of 'Income Earned, Not Collected on Loans (2164)', 'Net Deferred Income Taxes (2148)', 'Excess Residential Mortgage Servicing Fees Receivable (5371)' and 'Other Assets (2168)'.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFD2160 sits on the call report
| Code | RCFD2160 (prefix RCFD, item 2160) |
|---|---|
| Prefix RCFD | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices). |
| Schedule | RC, Balance Sheet |
| Reported on | FFIEC 031 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 1969 |
The same item under other prefixes
Item 2160 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCON2160 | 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 | RCFD2160 |
|---|---|---|
| JPMorgan Chase Bank, N.A. | Columbus, OH | $238.39B |
| Citibank, N.A. | Sioux Falls, SD | $116.99B |
| Bank of America, N.A. | Charlotte, NC | $97.68B |
| State Street Bank and Trust Company | Boston, MA | $72.84B |
| Goldman Sachs Bank USA | New York, NY | $68.45B |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $50.97B |
| U.S. Bank N.A. | Cincinnati, OH | $46.22B |
| PNC Bank, N.A. | Wilmington, DE | $33.97B |
| Truist Bank | Charlotte, NC | $25.41B |
| Capital One, N.A. | McLean, VA | $25.16B |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $1.01T |
| March 31, 2026 | 80 | $1.00T |
| December 31, 2025 | 80 | $896.02B |
| September 30, 2025 | 80 | $916.65B |
| June 30, 2025 | 80 | $903.27B |
| March 31, 2025 | 82 | $899.34B |
| December 31, 2024 | 82 | $843.66B |
| September 30, 2024 | 82 | $859.76B |
Related
All codes on Schedule RC · All call report schedules · Find the code for a loan type · What a call report is