RCON2160: Other Assets
RCON2160 is the call report code for other assets, reported on Schedule RC, Balance Sheet. For Q2 2026, 4,217 banks reported it, totaling $211.47B; the median among the 4,216 with a nonzero amount was $9.9M. The largest value reported for Q2 2026 was $3.83B, by Toyota Financial Savings Bank.
Definition
This item represents bank assets that cannot be properly included in any of the preceding items. For banks on accrual basis, this item includes total accruals of income earned or accrued but not collected, and current accruals of insurance and other prepaid expenses. See notes under 'Accounting Basis' in the 'Instructions for the Preparation of Reports of Condition - F.R. 105a.' For those banks operating branches in foreign countries and in insular possessions and dependencies of the U.S., the item includes the net 'due from' such branches if the outstanding balance with all foreign branches results in a net 'due from' amount. If balance results in a net 'due to', the amount is reported in 'Other Liabilities.' Banks that have purchased securities for money or its equivalent, but have received due bills or other advice of delays in delivery, include such amounts here and not in security accounts. This item includes the sum of 'Income Earned, Not Collected on Loans (2164)', 'Net Deferred Income Taxes (2148)', 'Excess Residential Mortgage Servicing Fees Receivable (5371)' and 'Other Assets (2168)'.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCON2160 sits on the call report
| Code | RCON2160 (prefix RCON, item 2160) |
|---|---|
| Prefix RCON | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items. |
| Schedule | RC, Balance Sheet |
| Reported on | FFIEC 041, FFIEC 051 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 1959 |
The same item under other prefixes
Item 2160 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFD2160 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 80 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCON2160 |
|---|---|---|
| Toyota Financial Savings Bank | Henderson, NV | $3.83B |
| Western Alliance Bank | Phoenix, AZ | $3.61B |
| First Horizon Bank | Memphis, TN | $3.13B |
| Zions Bancorporation, N.A. | Salt Lake City, UT | $2.84B |
| Webster Bank, N.A. | Stamford, CT | $2.75B |
| SouthState Bank, N.A. | Winter Haven, FL | $2.42B |
| Columbia Bank | Lake Oswego, OR | $2.41B |
| Banc of California | Los Angeles, CA | $2.16B |
| Sallie Mae Bank | Salt Lake City, UT | $2.13B |
| Barclays Bank Delaware | Wilmington, DE | $2.12B |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,217 | $211.47B |
| March 31, 2026 | 4,256 | $207.75B |
| December 31, 2025 | 4,314 | $215.00B |
| September 30, 2025 | 4,355 | $212.78B |
| June 30, 2025 | 4,397 | $211.03B |
| March 31, 2025 | 4,437 | $207.28B |
| December 31, 2024 | 4,461 | $211.39B |
| September 30, 2024 | 4,490 | $203.69B |
Related
All codes on Schedule RC · All call report schedules · Find the code for a loan type · What a call report is