Board of Governors of the Federal Reserve System

Data Dictionary

Item Number 0187

Call confidentiality applies to FFIEC 031/041.

Data Description:

Includes all ordinary or recurring operating expenses other than interest expense which is reported in item 0188. Includes the following:

(1)   Directors' fee;

(2)   Officers' and employees' compensation;

(3)   Legal expense;

(4)   Directors', officers', and employees' expense

(5)   Office occupancy expense;

(6)   Furniture, fixtures, equipment, and automobile expense;

(7)   Marketing expense;

(8)   Professional services;

(9)   Loan servicing fees;

(10) Amortization of goodwill and other intangibles;

(11) Amortization of deferred losses on futures and options;

(12) FSLIC premiums;

(13) Net effect of unmatched interest rate swaps, if an expense;

(14) Commissions paid on deposits; and

(15) Other miscellaneous operating expenses.