v3.26.3
OTHER ASSETS
 9 Months Ended
Sep. 30, 2026
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
OTHER ASSETS OTHER ASSETS
The following is a detail of items that comprised Other assets at the periods indicated:
(in millions)September 30, 2026December 31, 2025
BOLI$3,376 $2,056 
Derivative assets at fair value1,741 672 
Accrued interest receivable1,191 824 
Capital markets receivables808 276 
Deferred tax assets801 380 
Equity method investments793 437 
Operating lease ROU assets574 415 
Income tax receivables487 395 
Other real estate owned and other repossessed assets265 293 
Prepaid expense257 126 
MSRs83 80 
Miscellaneous assets and receivables2,422 815 
Total Other assets$12,798 $6,769 

Other assets is comprised of:

•BOLI - Represents the cash surrender value of life insurance policies owned by the Company on certain current and former employees.
•Derivative assets at fair value - Refer to the "Offsetting of Financial Assets" table in Note 13 to these Condensed Consolidated Financial Statements for the detail of these amounts.
•Accrued interest receivable - Includes accrued interest receivable on the Company's investments, loans, and other interest-earning portfolios.
•Capital markets receivables includes receivables from broker dealers, financial institutions, clearing organizations, customers and other receivables associated with capital markets activities.
•Deferred tax asset - Refer to Note 16 of these Condensed Consolidated Financial Statements for more information on tax-related activities.
•Equity method investments - The Company makes certain equity investments in various limited partnerships, some of which are considered VIEs, that invest in and lend to renewable energy projects and qualified community development entities, such as CRA programs, and other investments that are not renewables or CRAs. The Company acts only in a limited partner capacity in connection with these partnerships, so the Company has determined that it is not the primary beneficiary of the partnerships because it does not have the power to direct the activities of the partnerships that most significantly impact the partnerships' economic performance. This also includes the Company's investment in partnerships that are measured at their net asset value.
•Income tax receivables - Refer to Note 16 of these Condensed Consolidated Financial Statements for more information on tax-related activities.
•OREO and other repossessed assets includes property and vehicles recovered through foreclosure and repossession.
•Prepaid expense includes advanced payments for cloud-based hosting, prepaid taxes, and outside services.
•MSRs - See further discussion on the valuation of the MSRs in Note 14.
•Miscellaneous assets and receivables includes investment receivables, Subvention receivables, derivatives trading receivables, and unapplied payments.