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 2937

DEFERRED INCOME TAXES - OTHER

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
RCFD2937	1978-12-31	1983-12-31	No	FFIEC 014
RCON2937	1976-03-31	1983-12-31	No	Multiple Forms

Data Description:

All other deferred income taxes resulting from the difference in reporting of income and expense items for income tax purposes and financial reporting purposes. For example, a bank may report depreciation expense for income tax purposes based on accelerated method, but for financial reporting purposes it may use straight line method.

Last update: May 10, 2024