RCON2166: Prepaid Expenses
RCON2166 is the call report code for prepaid expenses, reported on Schedule RC-F, Other Assets. For Q2 2026, 3,903 banks reported it, totaling $7.10B; the median among the 3,002 with a nonzero amount was $453K. The largest value reported for Q2 2026 was $740.0M, by Barclays Bank Delaware.
Definition
If the books of the reporting bank are kept on an accrual basis, the bank reports against this item the amount of prepaid expenses, i.e., applicable as a charge against operations of future periods.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCON2166 sits on the call report
| Code | RCON2166 (prefix RCON, item 2166) |
|---|---|
| Prefix RCON | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items. |
| Schedule | RC-F, Other Assets |
| Reported on | FFIEC 041, FFIEC 051 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 1976 |
The same item under other prefixes
Item 2166 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFD2166 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 62 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCON2166 |
|---|---|---|
| Barclays Bank Delaware | Wilmington, DE | $740.0M |
| SoFi Bank, N.A. | Cottonwood Heights, UT | $516.3M |
| TD Bank USA, N.A. | Wilmington, DE | $297.3M |
| Columbia Bank | Fair Lawn, NJ | $295.7M |
| Eastern Bank | Boston, MA | $255.1M |
| The Park National Bank | Newark, OH | $203.9M |
| First National Bank of Pennsylvania | Greenville, PA | $136.1M |
| First National Bank of Omaha | Omaha, NE | $113.5M |
| TrustCo Bank | Glenville, NY | $93.4M |
| WesBanco Bank, Inc. | Wheeling, WV | $90.6M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 3,903 | $7.10B |
| March 31, 2026 | 641 | $4.80B |
| December 31, 2025 | 3,973 | $6.82B |
| September 30, 2025 | 660 | $5.15B |
| June 30, 2025 | 4,049 | $6.67B |
| March 31, 2025 | 681 | $4.93B |
| December 31, 2024 | 4,084 | $6.47B |
| September 30, 2024 | 708 | $4.18B |
Related
All codes on Schedule RC-F · All call report schedules · Find the code for a loan type · What a call report is