Board of Governors of the Federal Reserve System

The Federal Reserve, the central bank of the United States, provides the nation with a safe, flexible, and stable monetary and financial system.

Micro Data Reference Manual

Zip

Please enable JavaScript if it is disabled in your browser or access the information through the links provided below.

About Data Dictionary Reports and Mnemonics Download MDRM

Data Dictionary

Item Number 2937

DEFERRED INCOME TAXES - OTHER

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
RCFD2937	1978-12-31	1983-12-31	No	FFIEC 014
RCON2937	1976-03-31	1983-12-31	No	Multiple Forms

Data Description:

All other deferred income taxes resulting from the difference in reporting of income and expense items for income tax purposes and financial reporting purposes. For example, a bank may report depreciation expense for income tax purposes based on accelerated method, but for financial reporting purposes it may use straight line method.

Last update: May 18, 2026