Board of Governors of the Federal Reserve System

Data Dictionary

Item Number 3925

Call confidentiality applies to FFIEC 031/041.

Data Description:

Includes the amount of losses charged off on all other assets that are not reported in items 3917, 3918, 3919, 3920, 3921, 3922, 3923, and 3924.

Also includes charge-offs on:

(1)   Items 3598, 3599, and 0443 (Mortgage Pool Securities); and

(2)   Item 0642 (Other Assets).

Excludes:

(1)   Write-downs of office buildings, leasehold improvements, furniture, fixtures, equipment, and

automobiles; reported as an adjustment of depreciation in items 4043 and 6771;

(2)   Write-downs in item 0470; reported as an adjustment of depreciation in item 4291;

(3)   Write-downs in item 0507; reported as an adjustment of amortization in item 4322; and

(4)   Write-downs in items 0505 and 3685; reported in item 0499.