Data Dictionary
Item Number C232
AMORTIZATION EXPENSE AND IMPAIRMENT LOSSES INTANGIBLE ASSETSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BAGQC232 | 2002-03-31 | 9999-12-31 | No | |
| BAGYC232 | 2002-03-31 | 9999-12-31 | No | |
| BHCKC232 | 2002-03-31 | 9999-12-31 | No | FR Y-9C |
| CPSNC232 | 2013-09-30 | 9999-12-31 | Yes | FR Y-14A |
| RIADC232 | 2002-03-31 | 9999-12-31 | No | Multiple Forms |
Data Description:
For series RIAD, report the amortization expense of and any impairment losses on "Other intangible assets" (as defined for Schedule RC, item 10.b). Under FASB Statement No. 142, intangible assets that have indefinite useful lives should not be amortized but must be tested at least annually for impairment. Intangible assets that have finite useful lives must be amortized over their useful lives and must be reviewed for impairment in accordance with FASB Statement No. 144.
Include in this item the amortization expense of and any impairment losses on any unidentifiable intangible assets recorded in accordance with FASB Statement No. 72.
However, exclude the amortization expense of and any impairment losses on servicing assets, which should be netted against the servicing income reported in Schedule RI, item 5.f, "Net servicing fees".
For series BHCK, report the amortization expense of and any impairment losses on 'Other intangible assets' (as defined for Schedule HC, item 10(b)). Under FASB Statement No. 142, intangible assets that have indefinite useful lives should
not be amortized but must be tested at least annually for impairment. Intangible assets that have finite useful lives must be amortized over their useful lives and must be reviewed for impairment in accordance with FASB Statement No. 144. Include in this item the amortization expense of and any impairment losses on any unidentifiable intangible assets recorded in accordance with FASB Statement No. 72. However, exclude the amortization expense of and any impairment losses on servicing assets, which should be netted against the servicing income reported in Schedule HI, item 5(f), 'Net servicing fees,'.
NOTE:
Reported on Schedule HI for the FR Y-9C (BHCK) report.
Reported on Schedule RI for the FFIEC 031 and 041 reports.
BAGQ Original Variable name: AMRTEXPQ Formula:
AMRTEXPQ=IF DT ge 20020331 THEN AMRTEXPY= RIADC232/1000;
BAGY Original Variable name: AMRTEXPY Formula:
AMRTEXPY=IF DT ge 20020331 THEN AMRTEXPY= RIADC232/1000;