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 2066

ALLOWANCE FOR LOAN AND LEASE LOSSES

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
DFCR2066	1985-01-31	9999-12-31	Yes	Multiple Forms
QFCS2066	1990-06-30	1990-06-30	Yes	FR 3033s

Data Description:

Includes the amount outstanding at the end of the month allowance for bad debts, unallocated charge-offs and any other valuation allowances except the amount of unearned income applicable to the receivable items. NOTE: FR 2248 (DFCR) -- reported only for March, June, September and December. COMPARABILITY: Prior to 1/31/88, item name was "Reserves for Losses". Prior to 6/30/69, the item name was "Allowance for losses". Prior to 3/31/19, the item name was Reserves for losses".

Last update: Apr 16, 2026