RCFD3646: Other Expenses Accrued and Unpaid
RCFD3646 is the call report code for other expenses accrued and unpaid, reported on Schedule RC-G, Other Liabilities. For Q2 2026, 80 banks reported it, totaling $134.42B; the median among the 80 with a nonzero amount was $133.9M. The largest value reported for Q2 2026 was $42.55B, by JPMorgan Chase Bank, N.A.
Definition
Includes the amount of income taxes, interest on nondeposit liabilities (and deposits in foreign offices), and other expenses accrued through charges to expense during the current or prior periods, but not yet paid. Excludes interest accrued and unpaid on deposits in domestic offices (such accrued interest is reported in item 3645).
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFD3646 sits on the call report
| Code | RCFD3646 (prefix RCFD, item 3646) |
|---|---|
| Prefix RCFD | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices). |
| Schedule | RC-G, Other Liabilities |
| Reported on | FFIEC 031 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 1989 |
The same item under other prefixes
Item 3646 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCON3646 | 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 | RCFD3646 |
|---|---|---|
| JPMorgan Chase Bank, N.A. | Columbus, OH | $42.55B |
| Capital One, N.A. | McLean, VA | $16.17B |
| Citibank, N.A. | Sioux Falls, SD | $10.47B |
| Bank of America, N.A. | Charlotte, NC | $9.23B |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $8.12B |
| Morgan Stanley Bank, N.A. | Salt Lake City, UT | $6.77B |
| U.S. Bank N.A. | Cincinnati, OH | $4.62B |
| Goldman Sachs Bank USA | New York, NY | $4.56B |
| State Street Bank and Trust Company | Boston, MA | $2.80B |
| American Express National Bank | Sandy, UT | $2.62B |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $134.42B |
| March 31, 2026 | 80 | $123.25B |
| December 31, 2025 | 80 | $135.46B |
| September 30, 2025 | 80 | $134.68B |
| June 30, 2025 | 80 | $127.63B |
| March 31, 2025 | 82 | $121.49B |
| December 31, 2024 | 82 | $141.92B |
| September 30, 2024 | 82 | $143.31B |
Related
All codes on Schedule RC-G · All call report schedules · Find the code for a loan type · What a call report is