Board of Governors of the Federal Reserve System

Data Dictionary

Item Number 4217

Call confidentiality applies to FFIEC 031/041.

Data Description:

Includes all noninterest expenses related to the use of premises, equipment, furniture, and fixtures. Deducted is rental income from gross premises and fixed asset expense. Rental income includes all rentals charged for the use of buildings not incident to their use by the reporting bank and its consolidated subsidiaries, including rentals by regular tenants of the bank's buildings, income received from short-term rentals of other bank facilities, and income from subleases. Also deducted is income from assets that indirectly represent premises, equipment, furniture, or fixtures included in "Premises and Fixed Assets (2145)". Includes as expenses of premises and fixed assets: (1)   Normal and recurring depreciation and amortization charges against assets included in "Premises and   Fixed Assets (2145)", including capital lease assets, which are applicable to the calendar year-to-date,   whether they represent direct reductions in the carrying value of the assets or additions to accumulated   depreciation or amortization accounts. Any method of depreciation or amortization conforming to   accounting principles that are generally acceptable for financial reporting purposes may be used.   However, depreciation for premises and fixed assets may be based on the Accelerated Cost Recovery   System (ACRS) used for federal income tax purposes if the results would not be materially different   from depreciation based on the asset's estimated useful life; (2)   All operating lease payments made by the bank on premises (including parking lots), equipment   (including data processing equipment), furniture, and fixtures; (3)   Cost of ordinary repairs to premises (including leasehold improvements), equipment, furniture, and   fixtures; (4)   Cost of service or maintenance contracts for equipment, furniture, and fixtures; (5)   Cost of leasehold improvements, equipment, furniture, and fixtures charged directly to expense and not   placed on the bank's books as assets; (6)   Insurance expense related to the use of premises, equipment, furniture, and fixtures including such   coverages as fire, multi-peril, boiler, plate glass, flood, and public liability; (7)   All property tax and other tax expense related to premises (including leasehold improvements),   equipment, furniture, and fixtures, including deficiency payments, net of all rebates, refunds, or credits; (8)   Any portion of capital lease payments representing executory costs such as insurance, maintenance, and   taxes; (9)   Cost of heat, electricity, water, and other utilities connected with the use of premises and fixed assets; (10) Cost of janitorial supplies and outside janitorial services; and (11) Fuel, maintenance, and other expenses related to the use of bank-owned automobiles, airplanes, and   other vehicles for bank business. NOTE: Excludes salaries and employee benefits included in "Salaries and Employee Benefits (4135)", interest on mortgages, liens, or other encumbrances on premises or equipment owned, including the portion of capital lease payments representing interest expense included in "Interest on Mortgage Indebtedness and Obligations Under Capitalized Leases (4072)", all expenses associated with other real estate owned included in "Other Noninterest Expense (4092)" and gross rentals from other real estate owned and fees charged for the use of parking lots properly reported as other real estate owned, as well as safe deposit box rentals and rental fees applicable to operating leases for furniture and equipment rented to others included in "Other Noninterest Income (4078)". For the FR Y-9C (BHCK) report, the MDRM reflects data starting for the period of June 30, 1981 thru current archival file. Reported on the Income Statement for the FR Y-11Q (BHCS) report. COMPARABILITY: Prior to 3/31/84, includes the total of "Occupancy Expense of Bank Premises, Net (4205)" and "Furniture and Equipment Expense (4220)", and item name was "Total Bank Premises, Net and Furniture and Equipment Expense". BAGQ Original Variable name: EXFIXQT Formula: EXFIXQT=IF DT ge 19840331 THEN EXFIXQT=RIAD4217/1000; BAGY Original Variable name: EXFIXYD Formula: EXFIXYD=IF DT ge 19840331 THEN EXFIXYD=RIAD4217/1000; IF DT lt 19840331 THEN EXFIXYD=RIAD4217/1000;