RIADC079: Charge-offs on Allowance for Loan and Lease Losses
RIADC079 is the call report code for charge-offs on allowance for loan and lease losses, reported on Schedule RI-B, Part II, Changes in Allowances for Credit Losses. For Q2 2026 (year to date), 4,297 banks reported it, totaling $51.74B; the median among the 3,256 with a nonzero amount was $86K. The largest value reported for Q2 2026 (year to date) was $10.72B, by Capital One, N.A.
Definition
Includes the amount of all loans and leases charged against the allowance for loan and lease losses during the calendar year-to-date. The amount reported in this item must equal the sum of no. 5523 Schedule RI-B, Part I, the 031 and 041 reports, item 9, column A and Schedule RI-E, item 6.a.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RIADC079 sits on the call report
| Code | RIADC079 (prefix RIAD, item C079) |
|---|---|
| Prefix RIAD | Income statement items (Schedule RI and its supporting schedules). |
| Schedule | RI-B, Part II, Changes in Allowances for Credit Losses |
| Reported on | FFIEC 031, FFIEC 041, FFIEC 051 |
| Value | Dollar amount, reported in thousands, year to date |
| In the MDRM since | 2001 |
Largest reported values, Q2 2026
| Bank | Headquarters | RIADC079 |
|---|---|---|
| Capital One, N.A. | McLean, VA | $10.72B |
| JPMorgan Chase Bank, N.A. | Columbus, OH | $5.90B |
| Citibank, N.A. | Sioux Falls, SD | $4.88B |
| Synchrony Bank | Draper, UT | $3.50B |
| Bank of America, N.A. | Charlotte, NC | $3.48B |
| American Express National Bank | Sandy, UT | $2.71B |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $2.66B |
| U.S. Bank N.A. | Cincinnati, OH | $1.36B |
| Ally Bank | Sandy, UT | $1.35B |
| Truist Bank | Charlotte, NC | $1.06B |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,297 | $51.74B |
| March 31, 2026 | 4,336 | $26.00B |
| December 31, 2025 | 4,394 | $101.69B |
| September 30, 2025 | 4,435 | $75.23B |
| June 30, 2025 | 4,477 | $49.34B |
| March 31, 2025 | 4,519 | $26.45B |
| December 31, 2024 | 4,543 | $103.34B |
| September 30, 2024 | 4,572 | $76.08B |
Related
All codes on Schedule RI-B, Part II · All call report schedules · Find the code for a loan type · What a call report is