RCOAP842: Intangible Assets (Other Than Goodwill and Mortgage Servicing Assets (Msas)), Net of Associated Dtls
RCOAP842 is the call report code for intangible assets (other than goodwill and mortgage servicing assets (msas)), net of associated dtls, reported on Schedule RC-R, Part I, Regulatory Capital Components and Ratios. For Q2 2026, 4,217 banks reported it, totaling $8.41B; the median among the 1,068 with a nonzero amount was $736K. The largest value reported for Q2 2026 was $444.8M, by Columbia Bank.
Definition
Report all intangible assets (other than goodwill and MSAs) net of associated DTLs, included in Schedule HC-M, items 12.b and 12.c, that do not qualify for inclusion in common equity tier 1 capital under the regulatory capital rules. Generally, all purchased credit card relationships (PCCRs) and non-mortgage servicing rights, reported in Schedule HC-M, item 12.b, and all other identifiable intangibles, reported in Schedule HC-M, item 12.c, do not qualify for inclusion in common equity tier 1 capital and should be included in this item. Advanced approaches holding companies, except SLHCs: transitions apply from January 1, 2014 until January 1, 2018. Non-advanced approaches holding companies, including SLHCs: transitions apply from January 1, 2015 until January 1, 2018.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCOAP842 sits on the call report
| Code | RCOAP842 (prefix RCOA, item P842) |
|---|---|
| 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 P842 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFAP842 | Regulatory capital items reported on Schedule RC-R | 80 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCOAP842 |
|---|---|---|
| Columbia Bank | Lake Oswego, OR | $444.8M |
| Computershare Trust Company, N.A. | Canton, MA | $362.4M |
| SouthState Bank, N.A. | Winter Haven, FL | $266.6M |
| Barclays Bank Delaware | Wilmington, DE | $232.0M |
| Webster Bank, N.A. | Stamford, CT | $219.3M |
| Atlantic Union Bank | Richmond, VA | $218.4M |
| Optum Bank, Inc. | Draper, UT | $189.0M |
| SoFi Bank, N.A. | Cottonwood Heights, UT | $183.4M |
| Eastern Bank | Boston, MA | $160.5M |
| WesBanco Bank, Inc. | Wheeling, WV | $126.8M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,217 | $8.41B |
| March 31, 2026 | 4,256 | $8.77B |
| December 31, 2025 | 4,314 | $8.29B |
| September 30, 2025 | 4,355 | $8.16B |
| June 30, 2025 | 4,397 | $7.66B |
| March 31, 2025 | 4,437 | $7.20B |
| December 31, 2024 | 4,461 | $6.59B |
| September 30, 2024 | 4,490 | $6.69B |
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