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.

Micro Data Reference Manual

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Data Dictionary

Item Number Q244

NON INTEREST EXPENSE: COMPENSATION EXPENSE - STOCK BASED COMPENSATION

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
CPSNQ244	2013-09-30	9999-12-31	Yes	FR Y-14A

Data Description:

Report all expenses related to stock based compensation as defined by ASC Topic 718, Compensation-Stock Compensation (formerly FASB Statement No. 123(R), Shared-Based Payment).

Last update: Feb 19, 2026