v3.26.3
Other Assets
 9 Months Ended
Sep. 30, 2026
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Other Assets OTHER ASSETS
($ in millions)September 30, 2026December 31, 2025
Deferred income tax assets, net$2,103 $2,078 
Premises and equipment, net1,230 1,248 
Investments in affordable housing properties938 943 
Equity method investments846 834 
Restricted cash796 44 
Other1,784 1,794 
Total other assets$7,697 $6,941 
Beginning June 30, 2026, we changed the presentation of costs incurred to develop or acquire internal-use capitalized software, previously included in Intangible assets, to now be presented as a component of Premises and equipment, net in the table above. Amounts at December 31, 2025 have been reclassified to include $1.2 billion of internal-use capitalized software, net of accumulated amortization, within Premises and equipment, net to conform with the current period presentation.
The gross carrying amount for internal-use capitalized software, included in Premises and equipment, was $3.4 billion and $3.1 billion at September 30, 2026 and December 31, 2025, respectively, with accumulated amortization of $2.2 billion and $1.9 billion, respectively.
During the nine months ended September 30, 2026, we recorded additions to internal-use capitalized software subject to amortization of $298 million.
Amortization expense related to internal-use capitalized software was $106 million and $87 million for the three months ended September 30, 2026 and 2025, respectively, and $309 million and $255 million for the nine months ended September 30, 2026 and 2025, respectively, and is included as a component of Information processing in our Condensed Consolidated Statements of Earnings.