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 1685

BUSINESS, INDUSTRIAL, AND FARM EQUIPMENT: CAPITAL AND LEVERAGED LEASES

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
DFCR1685	1996-06-30	9999-12-31	Yes	FR 2248
QFCS1685	1990-06-30	9999-12-31	Yes	FR 3033s

Data Description:

Includes lease receivables arising from the leasing of business, industrial, and farm equipment. Also, includes lease financing of all off-the-road equipment for which motor vehicle licensing is not required and lease financing of airplanes, helicopters, and boats leased for business use. Excludes lease financing of airplanes, helicopters, and boats leased for personal or family use (included in item 8610). Exclude operating leases as defined by Financial Accounting Statement 13 (FAS) but includes item A216 and in Supplemental Item 4.

Last update: May 20, 2024