RCFD2166: Prepaid Expenses
RCFD2166 is the call report code for prepaid expenses, reported on Schedule RC-F, Other Assets. For Q2 2026, 62 banks reported it, totaling $9.98B; the median among the 18 with a nonzero amount was $10.2M. The largest value reported for Q2 2026 was $8.97B, by Truist Bank.
Definition
If the books of the reporting bank are kept on an accrual basis, the bank reports against this item the amount of prepaid expenses, i.e., applicable as a charge against operations of future periods.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFD2166 sits on the call report
| Code | RCFD2166 (prefix RCFD, item 2166) |
|---|---|
| Prefix RCFD | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices). |
| Schedule | RC-F, Other Assets |
| Reported on | FFIEC 031 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 2001 |
The same item under other prefixes
Item 2166 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCON2166 | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items | 3,903 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCFD2166 |
|---|---|---|
| Truist Bank | Charlotte, NC | $8.97B |
| BMO Bank N.A. | Chicago, IL | $336.3M |
| Valley National Bank | Passaic, NJ | $282.4M |
| First Hawaiian Bank | Honolulu, HI | $145.1M |
| Lake Forest Bank & Trust Company, N.A. | Lake Forest, IL | $73.8M |
| FirstBank Puerto Rico | San Juan, PR | $67.9M |
| Bradesco Bank | Coral Gables, FL | $38.8M |
| BNY Mellon Trust of Delaware | Wilmington, DE | $22.1M |
| Bank of Guam | Hagatna, GU | $11.4M |
| Stearns Bank N.A. | Saint Cloud, MN | $8.9M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 62 | $9.98B |
| March 31, 2026 | 62 | $9.74B |
| December 31, 2025 | 61 | $9.57B |
| September 30, 2025 | 60 | $8.96B |
| June 30, 2025 | 60 | $9.10B |
| March 31, 2025 | 61 | $8.90B |
| December 31, 2024 | 62 | $8.78B |
| September 30, 2024 | 62 | $8.20B |
Related
All codes on Schedule RC-F · All call report schedules · Find the code for a loan type · What a call report is