Board of Governors of the Federal Reserve System

Data Dictionary

Item Number 2145

Call confidentiality applies to FFIEC 031/041.

Data Description:

Includes the book value, less accumulated depreciation or amortization, of all premises, equipment, furniture, and fixtures purchased directly or acquired by means of a capital lease. Includes bank premises that are actually owned by the bank and its consolidated subsidiaries and that are entirely or partly occupied (or are to be occupied, if under construction) by the bank or its branches and consolidated subsidiaries. Includes leasehold improvements, vaults, and fixed machinery and equipment. Also included as bank premises are remodeling costs to existing bank premises, real estate acquired for future expansion, and parking lots, whether or not adjoining bank premises, that are owned by the bank and that are used by customers or employees of the bank. Furniture and fixtures includes all movable furniture and fixtures of the bank, its branches, and its consolidated subsidiaries. Includes the amounts assigned to leases acquired in purchase and assumption transactions, and the amount of stocks, bonds, or other assets that indirectly represent bank premises or furniture and fixtures of non-majority-owned corporations and loans and advances, whether secured or unsecured, to individuals, partnerships, and non-majority-owned corporations for the purpose of purchasing or holding land, buildings, or fixtures occupied or used (or to be occupied or used) by the bank, its branches, or its consolidated subsidiaries (for bank holding companies loans and advances are reported in "Loans And Leases, Net Of Unearned Income (2122)". Also includes automobiles, airplanes, and other vehicles owned by the bank and used in the conduct of its business. Fixed assets are carried on the basis of cost less depreciation. Any method of depreciation conforming to acceptable accounting principles may be used. However, depreciation for premises and fixed assets may be based on the Accelerated Cost Recovery System (ACRS) used for federal income tax purposes if the results would not be materially different from depreciation based on the asset's estimated useful life. Excludes original paintings, antique objects, and similar valuable decorative articles which are reported at cost and carried in "Other Assets (2168)" (for bank holding companies (2160)) and favorable leasehold rights reported in "All Other Identifiable Intangible Assets (5507)" (item 3165 for the "BHCS" series). Includes the amount of capital lease property (with the bank as lessee) premises, furniture, fixtures, and equipment. This amount represents the amount before deduction of mortgages or other liens, which is reported in "Other borrowed money", (reported in items 2332 and 2333, as appropriate). For series SECF, report as allowable amounts of fixed assets which cannot readily be converted into cash, equal to any indebtedness adequately secured thereby. Such allowability is for those assets acquired for use in the ordinary course of the trade or business of a broker or dealer. Also report as allowable in the amount of the liability, those assets not readily convertible into cash wherein such assets are the sole recourse of the creditor for the non-payment of the related liability. Report as non-allowable any remainder and/or assets which do not conform with the above provisions. See Rule 15c3-1(c)(2)(iv) and (c)(1)(viii). For series BHSP, disclose in this item each component of other assets, and the dollar amount of such component, that exceeds 25 percent of the amount reported on Balance Sheet item 7. For other components of "other assets" that exceed the disclosure threshold, list and briefly describe these components in memoranda items 11(f) through 11(h). NOTE: Reported on the Memoranda for the FR Y-9SP (BHSP) report. For the FR Y-9C (BHCK) and FR Y-9LP (BHCP) reports, the MDRM reflects data starting for the period of June 30, 1981 thru current archival file. Reported on Schedule HC for the FR Y-9C (BHCK) report. Reported on the Balance Sheet for the FR Y-11Q (BHCS) report. COMPARABILITY: Beginning 12/31/02, reported on Schedule BS for the FR Y-11 (BHCS) report. Prior to 12/31/01, reported on the Balance Sheet for the FR Y-11I (BHCC) report. Beginning 12/31/02, reported on Schedule BS for the FR Y-7N (FNBK) report. Beginning 12/31/02, reported on Schedule BS for the FR 2314 (SUBC) report. Beginning March 31, 2000, for the Focus Report, title is "Property, Furniture, Equipment, Leasehold Improvements and Rights Under Lease Agreements: At Cost (net of accumulated depreciation and amortization)" and is reported on the Statement of Financial Condition. Beginning 6/30/97, nonbank subsidiaries may now report property formerly but no longer used for nonbanking activities consistently in this item or in "Other Real Estate Owned (2745)" for the FR Y-11Q (BHCS) report. Prior to 3/31/84, item name was "Bank Premises, Furniture and Fixtures, and Other Assets Representing Bank Premises" For the period 12/31/65 thru 12/31/66, includes "Real Estate Owned Other Than Bank Premises" for national banks. "Mortgage indebtedness" has been netted against this item for national banks only. Prior to 12/31/65, data for "Bank Premises Owned, Furniture and Fixtures" and "Investments and Other Assets Indirectly Representing Bank Premises or Other Real Estate" were combined to make up this item. For the UBPR series, the FDIC's Data Element name is H-BKPRMFF