RIADC388: Uncollectible Credit Card Fees & Finance Charges Reversed Against Income (I.e., Not Included in Charge-offs Against the Allowance for Loan and Lease Losses)
RIADC388 is the call report code for uncollectible credit card fees & finance charges reversed against income (i.e., not included in charge-offs against the allowance for loan and lease losses), reported on Schedule RI-B, Part I, Charge-offs and Recoveries on Loans and Leases. For Q2 2026 (year to date), 48 banks reported it, totaling $7.00B; the median among the 27 with a nonzero amount was $41.0M. The largest value reported for Q2 2026 (year to date) was $1.99B, by Capital One, N.A.
Definition
As of 12/31/2023, ASU 2016-13 'Measurement of Credit Losses on Financial Instruments,' was effective for all institutions.Report the amount of fees and finance charges on credit cards (as defined for Schedule RC-C, part I, item 6.a) that the bank reversed against either interest and fee income or a separate contra-asset account during the calendar-year-to-date. Report the amount of fees and finance charges that have been reversed on a gross basis, i.e., do not reduce the amount of reversed fees and finance charges by recoveries of these reversed fees and finance charges. Exclude from this item credit card fees and finance charges reported as charge-offs agains the allowance for loan and lease losses in Schedule RI-B, part I, item 5.a, Column A.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RIADC388 sits on the call report
| Code | RIADC388 (prefix RIAD, item C388) |
|---|---|
| Prefix RIAD | Income statement items (Schedule RI and its supporting schedules). |
| Schedule | RI-B, Part I, Charge-offs and Recoveries on Loans and Leases |
| Reported on | FFIEC 031, FFIEC 041, FFIEC 051 |
| Value | Dollar amount, reported in thousands, year to date |
| In the MDRM since | 2003 |
Largest reported values, Q2 2026
| Bank | Headquarters | RIADC388 |
|---|---|---|
| Capital One, N.A. | McLean, VA | $1.99B |
| Synchrony Bank | Draper, UT | $1.20B |
| Citibank, N.A. | Sioux Falls, SD | $1.12B |
| JPMorgan Chase Bank, N.A. | Columbus, OH | $793.0M |
| Bank of America, N.A. | Charlotte, NC | $398.0M |
| Comenity Capital Bank | Draper, UT | $270.9M |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $237.0M |
| Barclays Bank Delaware | Wilmington, DE | $228.0M |
| Comenity Bank | Wilmington, DE | $174.3M |
| U.S. Bank N.A. | Cincinnati, OH | $153.7M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 48 | $7.00B |
| March 31, 2026 | 50 | $3.57B |
| December 31, 2025 | 50 | $13.37B |
| September 30, 2025 | 48 | $9.92B |
| June 30, 2025 | 47 | $6.67B |
| March 31, 2025 | 50 | $3.77B |
| December 31, 2024 | 50 | $14.11B |
| September 30, 2024 | 49 | $10.48B |
Related
All codes on Schedule RI-B, Part I · All call report schedules · Find the code for a loan type · What a call report is