Data Dictionary
Item Number A483
OTHER DIRECT EXPENSECall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| TRSTA483 | 1996-12-31 | 2001-12-31 | Yes | FFIEC 001 |
Data Description:
In general, direct expenses are immediately identifiable as costs expended for and under the control of the trust function. Includes expenses related to the use of trust premises, furniture, fixtures, and equipment, as well as depreciation/amortization, ordinary repairs and maintenance, service or maintenance contracts, utilities, lease or rental payments, insurance coverage, and real estate and other property taxes if they are directly chargeable to the trust function.
NOTE:
Reported on the DB2 table on Schedule E for the FFIEC 001 report.
Reported by financial institutions with more than $100 million in total trust assets as reported on Schedule A item A458. In addition, all non-deposit trust companies, whether or not they report any assets on Schedule A, must also report Schedule E. Institutions which are not required to report Schedule E should do so on a voluntary basis.
Also reported as confidential.