Data Dictionary
Item Number J910
INCOME, EXPENSES, AND DIVIDENDS: OPERATING EXPENSES (DEDUCT)Call confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| FRBSJ910 | 1989-12-31 | 9999-12-31 | Yes | FR 34 |
Data Description:
The balance of this control account represents combined year-to-date actual and estimated net expenses, as follows:
- Accrued Expenses Estimated. This account and its contra-account in other liabilities provide for the accrual of net expenses on an estimated basis.
- Operating Expense. The balance of this account represents year-to-date
recorded expense.
- Expenses Reimbursed. This is a credit balance consisting of actual
reimbursements.
- Expenses Estimated to be Reimbursable. This account and its contraaccount in other assets provide the means for estimating reimbursements at the end of the month.