RIADC389: Separate Valuation Allowance for Uncollectable Credit Card Fees & Finance Charges
RIADC389 is the call report code for separate valuation allowance for uncollectable credit card fees & finance charges, reported on Schedule RI-B, Part II, Changes in Allowances for Credit Losses. For Q2 2026, 48 banks reported it, totaling $202.7M; the median among the 5 with a nonzero amount was $21.0M. The largest value reported for Q2 2026 was $120.8M, by U.S. Bank N.A.
Definition
Report the amount of any valuation allowance or contra-asset account that the bank maintains separate from the allowance for loan and lease losses to account for uncollectible fees and finance charges on credit cards (as defined for Schedule RC-C, part I, item 6.a). This Memorandum item is only applicable to those banks that maintain an allowance or contra-asset account separate from the allowance for loan and lease losses. Do not include in this item the amount of any valuation allowance established for impairment in retained interests in accrued interest receivable related to securitized credit cards.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RIADC389 sits on the call report
| Code | RIADC389 (prefix RIAD, item C389) |
|---|---|
| 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, as of the quarter end |
| In the MDRM since | 2003 |
Largest reported values, Q2 2026
| Bank | Headquarters | RIADC389 |
|---|---|---|
| U.S. Bank N.A. | Cincinnati, OH | $120.8M |
| Barclays Bank Delaware | Wilmington, DE | $51.0M |
| Credit One Bank, N.A. | Las Vegas, NV | $21.0M |
| Banco Popular de Puerto Rico | San Juan, PR | $6.0M |
| Citizens Bank, N.A. | Providence, RI | $3.9M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 48 | $202.7M |
| March 31, 2026 | 49 | $207.8M |
| December 31, 2025 | 49 | $220.3M |
| September 30, 2025 | 47 | $214.7M |
| June 30, 2025 | 46 | $222.0M |
| March 31, 2025 | 48 | $228.8M |
| December 31, 2024 | 49 | $235.8M |
| September 30, 2024 | 48 | $242.7M |
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