For banks located in U.S.-affiliated areas, level from quarterly Reports of Condition of U.S.-chartered commercial banks (forms FFIEC 031 and FFIEC 041), for FFIEC 031 reporters, 90% of schedule RC - Balance Sheet, Premises and fixed assets (including capitalized leases) (series RCFD2145); for FFIEC 041 reporters, schedule RC - Balance Sheet, Premises and fixed assets (including capitalized leases) (series RCON2145). For branches of U.S. banks located in U.S.-affiliated areas, year-end level from Foreign Branch Report of Condition (form FFIEC 030), Premises and fixed assets (including capitalized leases) (series FORB2145). Unadjusted flow is the change in the level; data for the most recent ten years show no significant seasonality.