RCON1227: Lease Financing Receivables - Past Due 90 Days or More and Still Accruing
RCON1227 is the call report code for lease financing receivables - past due 90 days or more and still accruing, reported on Schedule RC-N, Past Due and Nonaccrual Loans, Leases, and Other Assets. For Q2 2026, 4,217 banks reported it, totaling $7.2M; the median among the 25 with a nonzero amount was $103K. The largest value reported for Q2 2026 was $1.6M, by Atlantic Union Bank.
Definition
Includes the full outstanding balances of lease financing receivables (not just delinquent payments) that are past due 90 days or more and upon which the bank continues to accrue interest. Also includes lease financing receivables that have been restructured by means of a modification of terms.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCON1227 sits on the call report
| Code | RCON1227 (prefix RCON, item 1227) |
|---|---|
| Prefix RCON | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items. |
| Schedule | RC-N, Past Due and Nonaccrual Loans, Leases, and Other Assets |
| Reported on | FFIEC 041, FFIEC 051 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 1984 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCON1227 |
|---|---|---|
| Atlantic Union Bank | Richmond, VA | $1.6M |
| Byline Bank | Chicago, IL | $1.1M |
| Valley Bank of Commerce | Roswell, NM | $811K |
| Foundation Bank | McKenzie, TN | $689K |
| The Bancorp Bank N.A. | Sioux Falls, SD | $505K |
| KS Statebank | Manhattan, KS | $490K |
| Bankers' Bank | Madison, WI | $383K |
| Hometown Community Bank | Cyrus, MN | $314K |
| Beacon Bank & Trust | Boston, MA | $228K |
| First State Bank | Spearman, TX | $196K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,217 | $7.2M |
| March 31, 2026 | 4,256 | $3.3M |
| December 31, 2025 | 4,314 | $6.9M |
| September 30, 2025 | 4,355 | $6.3M |
| June 30, 2025 | 4,397 | $4.9M |
| March 31, 2025 | 4,437 | $7.0M |
| December 31, 2024 | 4,461 | $14.7M |
| September 30, 2024 | 4,490 | $41.0M |
Related
All codes on Schedule RC-N · All call report schedules · Find the code for a loan type · What a call report is