RCOAP841: Goodwill Net of Associated Deferred Tax Liabilities (Dtls)
RCOAP841 is the call report code for goodwill net of associated deferred tax liabilities (dtls), reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 4,217 banks reported it, totaling $78.76B; the median among the 1,459 with a nonzero amount was $3.1M. The largest value reported for Q2 2026 was $3.82B, by Prosperity Bank.
Definition
Report the amount of goodwill included in Schedule HC, item 10(a). However, if the holding company has a DTL that is specifically related to goodwill acquired in a taxable purchase business combination that it chooses to net against the goodwill, the amount of disallowed goodwill to be reported in this item should be reduced by the amount of the associated DTL.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCOAP841 sits on the call report
| Code | RCOAP841 (prefix RCOA, item P841) |
|---|---|
| Prefix RCOA | Regulatory capital items reported on Schedule RC-R. |
| Schedule | RC-R, Part I, Regulatory Capital Components and Ratios |
| Reported on | FFIEC 041, FFIEC 051 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 2014 |
The same item under other prefixes
Item P841 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFAP841 | Regulatory capital items reported on Schedule RC-R | 80 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCOAP841 |
|---|---|---|
| Prosperity Bank | El Campo, TX | $3.82B |
| SouthState Bank, N.A. | Winter Haven, FL | $3.07B |
| Webster Bank, N.A. | Stamford, CT | $2.87B |
| CIBC Bank USA | Chicago, IL | $2.82B |
| First National Bank of Pennsylvania | Greenville, PA | $2.45B |
| United Bank | Fairfax, VA | $2.04B |
| Atlantic Union Bank | Richmond, VA | $1.75B |
| WesBanco Bank, Inc. | Wheeling, WV | $1.58B |
| Columbia Bank | Lake Oswego, OR | $1.47B |
| First Horizon Bank | Memphis, TN | $1.45B |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,217 | $78.76B |
| March 31, 2026 | 4,256 | $79.98B |
| December 31, 2025 | 4,314 | $79.84B |
| September 30, 2025 | 4,355 | $79.25B |
| June 30, 2025 | 4,397 | $78.91B |
| March 31, 2025 | 4,437 | $78.09B |
| December 31, 2024 | 4,461 | $77.39B |
| September 30, 2024 | 4,490 | $77.36B |
Related
All codes on Schedule RC-R, Part I · All call report schedules · Find the code for a loan type · What a call report is