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.

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Data Dictionary

Item Number 4505

TAXABLE LEASES

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
BHCK4505	1990-09-30	2000-12-31	No	FR Y-9C
RIAD4505	1987-03-31	2000-12-31	No	Multiple Forms

Data Description:

NOTE:

Reported in Schedule RI - Income Statement for the FFIEC 031-033 reports.

Includes the income from all leases reportable in Schedule RC-C, part I, item "Lease Financing Receivables (Net of Unearned Income), (2165)" whose income must be included in gross income under the regular tax system for federal income tax purposes, regardless of the availability of investment tax credits derived from the leased property at the inception of the lease (i.e., the income from which is taxable).

Last update: May 20, 2024