RCFDF168: Leases to Individuals for Household, Family, and Other Personal Expenditures, Nonaccrual
RCFDF168 is the call report code for leases to individuals for household, family, and other personal expenditures, nonaccrual, reported on Schedule RC-N, Past Due and Nonaccrual Loans, Leases, and Other Assets. For Q2 2026, 80 banks reported it, totaling $35.2M; the median among the 5 with a nonzero amount was $6.0M. The largest value reported for Q2 2026 was $19.0M, by Bank of America, N.A.
Definition
Report the amount of all leases (net of unearned income) to individuals for household, family, and other personal expenditures included in Schedule RC-C, part I, item 10.a, column A, that are in nonaccrual status as of the report date.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFDF168 sits on the call report
| Code | RCFDF168 (prefix RCFD, item F168) |
|---|---|
| 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 | 2007 |
The same item under other prefixes
Item F168 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCONF168 | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items | 719 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCFDF168 |
|---|---|---|
| Bank of America, N.A. | Charlotte, NC | $19.0M |
| U.S. Bank N.A. | Cincinnati, OH | $6.5M |
| Banco Popular de Puerto Rico | San Juan, PR | $6.0M |
| FirstBank Puerto Rico | San Juan, PR | $3.4M |
| 1st Financial Bank USA | Dakota Dunes, SD | $279K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 80 | $35.2M |
| March 31, 2026 | 80 | $35.5M |
| December 31, 2025 | 80 | $34.7M |
| September 30, 2025 | 80 | $34.3M |
| June 30, 2025 | 80 | $32.1M |
| March 31, 2025 | 82 | $33.8M |
| December 31, 2024 | 82 | $39.6M |
| September 30, 2024 | 82 | $36.8M |
Related
All codes on Schedule RC-N · All call report schedules · Find the code for a loan type · What a call report is