v3.26.1
LOANS AND LEASES
3 Months Ended
Mar. 31, 2026
Receivables [Abstract]  
LOANS AND LEASES
NOTE 3 - LOANS AND LEASES
Loans held for investment are reported at the amount of their outstanding principal, net of charge-offs, unearned income, deferred loan origination fees and costs, and unamortized premiums or discounts on purchased loans.
The following table presents loans and leases, excluding LHFS:
(dollars in millions)March 31, 2026December 31, 2025
Commercial and industrial$50,307 $49,232 
Commercial real estate24,282 24,580 
Total commercial74,589 73,812 
Residential mortgages35,404 35,024 
Home equity19,449 19,069 
Automobile1,863 2,310 
Education8,340 8,416 
Other retail4,022 4,061 
Total retail69,078 68,880 
Total loans and leases$143,667 $142,692 
Accrued interest receivable on loans and leases held for investment totaled $832 million and $825 million as of March 31, 2026 and December 31, 2025, respectively, and is included in Other assets in the Consolidated Balance Sheets.
Loans pledged as collateral for FHLB borrowing capacity, primarily residential mortgages and home equity products, totaled $42.5 billion and $40.8 billion at March 31, 2026 and December 31, 2025, respectively. Loans pledged as collateral to support the contingent ability to borrow at the FRB discount window, if necessary, were primarily comprised of education, commercial and industrial, and commercial real estate loans, and totaled $24.0 billion and $19.0 billion at March 31, 2026 and December 31, 2025, respectively.
Interest income on direct financing and sales-type leases for the three months ended March 31, 2026 and 2025 was $12 million and $11 million, respectively, and is reported within Interest and fees on loans and leases in the Consolidated Statements of Operations.
The following table presents the composition of LHFS:
March 31, 2026December 31, 2025
(dollars in millions)
Residential Mortgages(1)
Commercial(2)
Total
Residential Mortgages(1)
Commercial(2)
Total
Loans held for sale at fair value$778 $139 $917 $895 $170 $1,065 
Other loans held for sale— 620 620 — 133 133 
Total loans held for sale
$778 $759 $1,537 $895 $303 $1,198 
(1) Residential mortgage LHFS at fair value are originated for sale.
(2) Commercial LHFS at fair value consist of loans managed by the Company’s commercial secondary loan desk. Other commercial LHFS primarily consist of loans associated with the Company’s syndication business.