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ALLOWANCE FOR CREDIT LOSSES - Allowance for Credit Losses Roll Forward (Details) - USD ($) $ in Millions | 3 Months Ended | 9 Months Ended |
--- | --- | --- | ---
Sep. 30, 2025 | Sep. 30, 2024 | Sep. 30, 2025 | Sep. 30, 2024 | Dec. 31, 2024
Allowance for credit losses |  |  |  |  |
Allowance for credit losses on loans (ACLL) at beginning of period | $ 19,123 | $ 18,216 | $ 18,574 | $ 18,145 |
Gross credit losses on loans | (2,726) | (2,609) | (8,375) | (8,014) |
Gross recoveries on loans | 512 | 437 | 1,468 | 1,256 |
Net credit losses (NCLs) on loans | (2,214) | (2,172) | (6,907) | (6,758) |
Net reserve builds (releases) for loans | (10) | 254 | 466 | 636 |
Net specific reserve builds (releases) for loans | 55 | (44) | (76) | (231) |
Total provision for credit losses on loans (PCLL) | 2,259 | 2,382 | 7,297 | 7,163 |
Initial allowance for credit losses on newly purchased credit-deteriorated assets during the period | 0 | 23 | 0 | 23 |
Other, net (see table below) | 38 | (93) | 242 | (217) |
ACLL at end of period | 19,206 | 18,356 | 19,206 | 18,356 |
Allowance for credit losses on unfunded commitments |  |  |  |  |
Allowance for credit losses on unfunded commitments (ACLUC) at beginning of period | 1,721 | 1,619 | 1,601 | 1,728 |
Provision (release) for credit losses on unfunded lending commitments | 100 | 105 | 189 | (1) |
Other, net | (1) | 1 | 30 | (2) |
ACLUC at end of period | 1,820 | 1,725 | 1,820 | 1,725 |
Total ACLL and ACLUC | 21,026 | 20,081 | 21,026 | 20,081 |
Allowance for credit losses on other assets |  |  |  |  |
Allowance for credit losses on other assets at beginning of quarter | 2,699 | 1,911 | 1,865 | 1,788 |
NCLs on other assets | (7) | (6) | (25) | (21) |
Provision for credit losses on other assets | 79 | 110 | 499 | 226 |
Other, net | (150) | (146) | 282 | (124) |
Allowance for credit losses on other assets at end of quarter | 2,621 | 1,869 | 2,621 | 1,869 |
Allowance for credit losses on HTM debt securities |  |  |  |  |
Allowance for credit losses on HTM debt securities at beginning of period | 136 | 99 | 137 | 95 |
Provision (release) for credit losses on HTM debt securities | (5) | 50 | (3) | 55 |
Other, net | 0 | (8) | (3) | (9) |
Allowance for credit losses on HTM debt securities at end of period | 131 | 141 | 131 | 141 |
Total ACL | 23,778 | 22,091 | 23,778 | 22,091 | $ 22,177
Sales or transfers of various consumer loan portfolios to HFS |  |  |  |  |
Reclasses of consumer ACLL to HFS | 0 | 0 | (29) | 0 |
FX translation and other | 38 | (93) | 271 | (217) |
Other, net (ACLL) | 38 | (93) | 242 | (217) |
Corporate loans |  |  |  |  |
Allowance for credit losses |  |  |  |  |
Allowance for credit losses on loans (ACLL) at beginning of period | 3,023 | 2,484 | 2,556 | 2,714 |
Gross credit losses on loans | (114) | (113) | (376) | (420) |
Gross recoveries on loans | 22 | 39 | 53 | 74 |
Net credit losses (NCLs) on loans | (92) | (74) | (323) | (346) |
Net reserve builds (releases) for loans | (76) | 143 | 468 | 115 |
Net specific reserve builds (releases) for loans | 54 | (40) | (77) | (229) |
Initial allowance for credit losses on newly purchased credit-deteriorated assets during the period | 0 | 0 | 0 | 0 |
Other, net (see table below) | 0 | 4 | 54 | (9) |
ACLL at end of period | 3,001 | 2,591 | 3,001 | 2,591 |
Sales or transfers of various consumer loan portfolios to HFS |  |  |  |  |
Other, net (ACLL) | 0 | 4 | 54 | (9) |
Consumer loans |  |  |  |  |
Allowance for credit losses |  |  |  |  |
Allowance for credit losses on loans (ACLL) at beginning of period | 16,100 | 15,732 | 16,018 | 15,431 |
Gross credit losses on loans | (2,612) | (2,496) | (7,999) | (7,594) |
Gross recoveries on loans | 490 | 398 | 1,415 | 1,182 |
Net credit losses (NCLs) on loans | (2,122) | (2,098) | (6,584) | (6,412) |
Net reserve builds (releases) for loans | 66 | 111 | (2) | 521 |
Net specific reserve builds (releases) for loans | 1 | (4) | 1 | (2) |
Initial allowance for credit losses on newly purchased credit-deteriorated assets during the period | 0 | 23 | 0 | 23 |
Other, net (see table below) | 38 | (97) | 188 | (208) |
ACLL at end of period | 16,205 | 15,765 | 16,205 | 15,765 |
Sales or transfers of various consumer loan portfolios to HFS |  |  |  |  |
Other, net (ACLL) | $ 38 | $ (97) | $ 188 | $ (208) |

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