Data Dictionary
Item Number 4065
INCOME FROM LEASE FINANCING RECEIVABLESCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BAGQ4065 | 1976-03-31 | 9999-12-31 | No | |
| BAGY4065 | 1976-03-31 | 9999-12-31 | No | |
| BHCK4065 | 1981-06-30 | 1990-06-30 | No | FR Y-9C |
| BHCK4065 | 2001-03-31 | 9999-12-31 | No | FR Y-9C |
| RIAD4065 | 1976-03-31 | 1986-12-31 | No | Multiple Forms |
| RIAD4065 | 1987-03-31 | 2000-12-31 | No | Multiple Forms |
| RIAD4065 | 2001-03-31 | 9999-12-31 | No | Multiple Forms |
| RIDM4065 | 1978-12-31 | 1983-12-31 | No | FFIEC 013 |
| RIFN4065 | 1978-12-31 | 1983-12-31 | No | FFIEC 013 |
| SUBI4065 | 1973-12-31 | 1983-12-31 | No | FR 314 |
Data Description:
Includes amortized income from direct and leveraged financing leases which relate to "Lease Financing Receivables (Net of Unearned Income) (2165)."
Excludes: (1) any investment tax credit associated with leased property included in "Applicable Income Taxes (4302)" and "Estimated Investment Tax Credit (4308)"; (2) provision for possible losses on leases included in "Provision for Loan and Lease Losses (4230)"; and (3) rental fees applicable to operating leases for furniture and equipment rented to others included in "Other Noninterest Income (4078)".
NOTE:
For the FR Y-9C (BHCK) report, the MDRM reflects data starting for the period of June 30, 1981 archival file.
COMPARABILITY:
Beginning 3/31/01, for series "BHCK" reported in Schedule HI - Consolidted Income Statement and includes income from direct financing and leveraged leases reportable in Schedule HC-C, item 10, "Lease financing receivables (net of unearned income)."
Excludes:
(1) Any investment tax credit associated with leased property (include in item 0, "Applicable income taxes.")
(2) Provision for possible losses on leases (report in item 4, "Provision for loan and lease losses.")
(3) Rental fees applicable to operating leases for furniture and equipment rented to others (report in item 5(1), "Other noninterest income.")
Beginning 3/31/01, became a reported item on the FFIEC 031 and 041 reports and includes all income from direct financing and leveraged leases reportable in Schedule RC-C, part I, item 10, (2165) "Lease financing receivables (net of unearned income)." (See the Glossary entry for "lease accounting.") Reported on Schedule SI-Income Statement for both reports.
Beginning 3/31/87, reported as a derived item which includes the sum of "Taxable Leases (4505)" and "Tax-Exempt Leases (4307)" for the FFIEC 031, 032 and 033 reports.
Prior to 3/31/84, item name was "Income from Direct Lease Financing".
Prior to 3/31/76, not shown separately but included in "Other Operating Income (4100)".
BAGQ Original Variable name: INTLFRQT Formula:
INTLFRQT=IF DT ge 19760331 THEN INTLFRQT=RIAD4065/1000;
BAGY Original Variable name: INTLFRYD Formula:
INTLFRYD=IF DT ge 19760331 THEN INTLFRYD=RIAD4065/1000;