RCON2145: Premises and Fixed Assets (Including Capitalized Leases)

Definition

As of 12/31/2023, ASU 2016-13 'Measurement of Credit Losses on Financial Instruments,' was effective for all institutions.Includes the book value, less accumulated depreciation or amortization, of all premises, equipment, furniture, and fixtures purchased directly or acquired by means of a capital lease. Includes bank premises that are actually owned by the bank and its consolidated subsidiaries and that are entirely or partly occupied (or are to be occupied, if under construction) by the bank or its branches and consolidated subsidiaries. Includes leasehold improvements, vaults, and fixed machinery and equipment. Also included as bank premises are remodeling costs to existing bank premises, real estate acquired for future expansion, and parking lots, whether or not adjoining bank premises, that are owned by the bank and that are used by customers or employees of the bank. Furniture and fixtures includes all movable furniture and fixtures of the bank, its branches, and its consolidated subsidiaries. Includes the amounts assigned to leases acquired in purchase and assumption transactions, and the amount of stocks, bonds, or other assets that indirectly represent bank premises or furniture and fixtures of non-majority-owned corporations and loans and advances, whether secured or unsecured, to individuals, partnerships, and non-majority-owned corporations for the purpose of purchasing or holding land, buildings, or fixtures occupied or used (or to be occupied or used) by the bank, its branches, or its consolidated subsidiaries (for bank holding companies loans and advances are reported in 'Loans And Leases, Net Of Unearned Income (2122)'. Also includes automobiles, airplanes, and other vehicles owned by the bank and used in the conduct of its business. Fixed assets are carried on the basis of cost less depreciation. Any method of depreciation conforming to acceptable accounting principles may be used. However, depreciation for premises and fixed assets may be based on the Accelerated Cost Recovery System (ACRS) used for federal income tax purposes if the results would not be materially different from depreciation based on the asset's estimated useful life. Includes the amount of capital lease property (with the bank as lessee) premises, furniture, fixtures, and equipment. This amount represents the amount before deduction of mortgages or other liens, which is reported in 'Other borrowed money', (reported in items 2332 and 2333, as appropriate).

Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.

Where RCON2145 sits on the call report

The same item under other prefixes

Item 2145 is also reported under these codes. Which banks file each one depends on the form they file.

Largest reported values, Q2 2026

Total reported by quarter

Related

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