Board of Governors of the Federal Reserve System

Data Dictionary

Item Number 0618

Call confidentiality applies to FFIEC 031/041.

Data Description:

Includes the sum of "Office Building (Land and Improvements) (Net) (0630)", "Leasehold Improvements (Net) (0631)", "Appraisal Increment (0632)" and "Furniture, Fixtures, and Equipment (Net) (0633)".

Also includes:

1. All land, buildings, and parking lots occupied by the savings association, including those only partially occupied by the reporting savings association;

2. Land or improved real estate intended for future use in the business operations of the savings association;

3. Real estate formerly occupied by the reporting savings association, if the real estate is held-for-sale;

4. Capital leases for the savings association's office premises and equipment;

5. Carrying costs capitalized during the construction of the savings association's premises;

6. The unamortized balance of all improvements to leased quarters and any capital improvements made to land leased for the use of the savings association;

7. Office furniture, fixtures, equipment and vehicles owned by the reporting savings assoction;

8. Cost of computer software developed or obtained for internal use only where such costs have been capitalized and amortized in accordance with the provisions of AICPA Statement of Position 98-1, "Accounting for the Costs of Computer Software Developed or Obtained for Internal Use."

Do not include:

1. Repossessed assets, unless used by the reporting savings association on other than a temporary basis; reported in items 4856, 0457, 0458, 4859, 4860, and 1578;

2. Real estate held for investment; reported in item no. 0461;

3. Real estate originally acquired for future use of the savings assocition but no longer intended for that purpose; reported as REO in items 4856, 0457, 0458, 4859, and 4860;

4. Real estate formerly occupied by the reporting savings association and not actively held-for-sale; reported in item no. 0461;

5. Real estate acquired as part of a troubled debt restructing; reported in item 4856, 0457, 0458, 4859, and 4860; and

6. Costs specifically associated with modifying internal-use computer software for the year 2000, whether such costs are external or internal; such costs should be charged to expense as incurred, pursuant to EITF Issue No. 96-14, "Accounting for the Costs Associated with Modifying Computer Software for the Year 2000."

NOTE:

This item is reported as confidential.

This item is reported monthly and quarterly.

COMPARABILITY:

Beginning 3/31/1999, revised to reflect current OTS policy, changed the reporting for real estate originally acquired for use of the association, but no longer intended for that purpose.