Data Dictionary

Item Number 4210
GROSS OCCUPANCY EXPENSE

Call confidentiality applies to FFIEC 031/041.

Series Start Date End Date Confidential? Reporting Forms
CUSA4210 1980-12-31 9999-12-31 No NCUA 5300/5300S
RIAD4210 1969-12-31 1983-12-31 No Multiple Forms
SVGL4210 1979-12-31 1989-12-31 Yes Multiple Forms

Data Description:


Includes: compensation of those officers and employees of the bank and its consolidated subsidiaries who spend the major portion of their working time on bank building and related "housekeeping" functions regardless of whether bank has a "building department"; all supplementary benefits paid or accrued on behalf of building department personnel; normal and recurring depreciation charges applicable to current year, whether representing direct reductions in carrying value of assets or additions to depreciation reserves; ordinary repairs to bank premises and leasehold improvements and cost of leasehold improvements not placed on bank's books as an asset; all current expenses connected with use of bank premises such as cost of heat, light, water, outside janitor services, janitor supplies, fire insurance, and similar expenses; all rents paid on bank premises and parking lots and interest on liens or other encumbrances on bank premises owned, but not such expenses incurred on real estate other than bank premises; and all property and other taxes, paid or accrued, related to bank premises and leasehold improvements, including deficiency payments, net of all rebates, refunds, or credits received during the period and adjusted for all over or under accruals.

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Last update: May 16, 2024