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 Q114

COLLATERAL UNDERLYING OPERATING LEASES FOR WHICH THE BANK IS THE LESSOR

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
CPSNQ114	2013-09-30	2019-12-31	Yes	FR Y-14A

Data Description:

This item is a shaded cell and is derived, per column, from Balance Sheet Worksheet item 126. Refers to the balance sheet carrying amount of any equipment or other asset rented to others under operating leases, net of accumulated depreciation. This item should correspond to the amount provided in the FR Y-9C, Schedule HC-F item 6 (see item 13 in the instructions). The amount included should only reflect collateral rented under operating leases and not include collateral subject to capital/ financing type leases.

Last update: Feb 19, 2026