Level from quarterly Reports of Condition for U.S.-chartered commercial banks (forms FFIEC 031 and FFIEC 041), schedule RC-G - Other Liabilities, Net deferred tax liabilities (series RCFD3049 for FFIEC 031 reporters, series RCON3049 for FFIEC 041 reporters), less schedule RC-F - Other Assets, Net deferred tax assets (series RCFD2148 for FFIEC 031 reporters, series RCON2148 for FFIEC 041 reporters). Unadjusted flow is the change in the level; data for the most recent ten years show no significant seasonality.
