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 2936

DEFERRED INCOME TAXES - IRS BAD DEBT RESERVE

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
RCFD2936	1978-12-31	1983-12-31	No	FFIEC 014
RCON2936	1976-03-31	1983-12-31	No	Multiple Forms

Data Description:

The income tax effect on the difference between the provision for loan losses claimed for income tax purposes pursuant to IRS rulings and the provision for loan losses claimed for financial reporting purposes. If the deferred tax portion of the IRS bad debt reserves has a debit balance (which occurs only after its credit balance has been depleted), it is reported in "Other Assets (2168)" rather than as a negative item here.

Last update: May 10, 2024