Data Dictionary
Item Number 2166
PREPAID EXPENSESCall confidentiality applies to FFIEC 031/041.
Series | Start Date | End Date | Confidential? | Reporting Forms |
---|---|---|---|---|
RCFD2166 | 2001-03-31 | 9999-12-31 | No | FFIEC 031 |
RCON2166 | 1976-03-31 | 1978-09-30 | No | Multiple Forms |
RCON2166 | 2001-03-31 | 9999-12-31 | No | Multiple Forms |
TEXT2166 | 2001-03-31 | 2001-12-31 | No | Multiple Forms |
Data Description:
If the books of the reporting bank are kept on an accrual basis, the bank reports against this item the amount of prepaid expenses, i.e., applicable as a charge against operations of future periods.
COMPARABILITY:
Beginning 3/31/01, for series "RCFD" and "RCON" report the amount of all other assets (other than those reported in Schedule RC-F, items 1, 2, 3, and 4) that cannot properly be reported in Schedule RC, items 1 through 10.
Include as all other asset, prepaid expenses, i.e., those applicable as a charge against operations in future periods. (Report the amount of prepaid expenses in Schedule RC-F, item 5.a, if this amount is greater than $100,000 and exceeds 25 precent of the amount reported in Schedule RC-F, item 5).
Beginning 12/31/78, not shown separately but included in "All Other Assets (2168)".
NOTE:
Reported on Schedule RC-F Other Assets for the FFIEC 031 and 041 reports.