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 J858

OTHER ASSETS: SUSPENSE ACCOUNT - PRICING

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
FRBSJ858	1989-12-31	9999-12-31	Yes	FR 34

Data Description:

In ordinary circumstances, this account will include the net of debit and credit items that have been reversed out of an institution's account because of error or other questions. The items are held in this account pending resolution. Those that cannot be resolved and charged back to an institution should be removed from this account and from the earnings account to which they were originally entered. Except where there are indications of unreasonable or repetitive exceptions to the billings by the Reserve Bank, some questioned items may not be worth the effort of searching. When such items are credited to the institution's account, they should be debited to the earnings account.

Last update: Apr 23, 2024