Data Dictionary
Item Number 2143
INTANGIBLE ASSETSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHCC2143 | 1995-12-31 | 2001-12-31 | No | FR Y-11I |
| BHCK2143 | 2018-06-30 | 9999-12-31 | No | FR Y-9C |
| BHCT2143 | 2018-06-30 | 9999-12-31 | No | FR Y-9C |
| CSAT2143 | 2013-09-30 | 2017-12-31 | Yes | Multiple Forms |
| CSPT2143 | 2013-09-30 | 2017-12-31 | Yes | Multiple Forms |
| CUCP2143 | 2009-01-31 | 9999-12-31 | No | NCUA 5310 |
| CUSA2143 | 2009-03-31 | 2021-12-31 | No | NCUA 5300/5300S |
| FNBK2143 | 2002-12-31 | 9999-12-31 | No | FR Y-7N/FR Y-7NS |
| RCFD2143 | 1983-03-31 | 2000-12-31 | No | Multiple Forms |
| RCFD2143 | 2001-03-31 | 2018-03-31 | No | Multiple Forms |
| RCFD2143 | 2018-06-30 | 9999-12-31 | No | FFIEC 014 |
| RCFD2143 | 2018-06-30 | 9999-12-31 | No | FFIEC 031 |
| RCON2143 | 1983-03-31 | 2018-03-31 | No | Multiple Forms |
| RCON2143 | 2018-06-30 | 9999-12-31 | No | Multiple Forms |
| SUBC2143 | 2002-12-31 | 9999-12-31 | No | FR 2314/FR-2314S |
| UBPR2143 | 2001-03-31 | 9999-12-31 | No |
Data Description:
Includes the sum of "Mortgage Servicing Rights (3164)", "Purchased Credit Card Relationships (5506)", "All Other Identifiable Intangibles (5507)" and "Goodwill (3163)". Equals "Intangible Assets" reported in Schedule RC, item 10. NOTE: Reported on the Balance Sheet for the FR Y-11I (BHCC) report. Reported on Schedule RC and on Schedule RC-M for the FFIEC 031, 032, 033 and 034 reports. COMPARABILITY: Includes the unamortized amount of intangible assets. Intangibles may arise from: (a) business combinations accounted for under the purchase method in accordance with Accounting Principles Board Opinion No. 16, as amended, and (b) acquisitions of portions or segments of another institution's business, such as branch offices, mortgage servicing portfolios, and credit card portfolios. In accordance with regulatory instructions, intangible assets should be amortized over their estimated useful lives, not to exceed 15 years, except in those cases where a shorter amortization period has been prescribed by the bank's primary federal bank supervisory authority. Beginning 12/31/02, reported on Schedule BS-M for the FR Y-7N (FNBK) report. Beginning 12/31/02, reported on Schedule BS-M for the FR 2314 (SUBC) report. Beginning 3/31/01, reported as a derived item on Schedule RC for the FFIEC 031 which includes the sum of items RCFD3163 plus RCFD0426 for RCFD2143(D). For the FFIEC 041 reports includes the sum of items RCON3163 plus RCON0426 for RCON2143(D). Prior to 3/31/92, includes the sum of "Mortgage Servicing Rights (3164)", "Other Identifiable Intangible Assets (3165)" and "Goodwill (3163)". Prior to 6/30/85, reported as a single item.