XML 86 R75.htm IDEA: XBRL DOCUMENT
v3.21.2

Fair Value Measurement - Quantitative Information about Level 3 Fair Value Measurements (Details) $ in Millions | 6 Months Ended | 12 Months Ended |  |  |  |
--- | --- | --- | --- | --- | --- | ---
Jun. 30, 2021 USD ($) | Dec. 31, 2020 USD ($) | Mar. 31, 2021 USD ($) | Jun. 30, 2020 USD ($) | Mar. 31, 2020 USD ($) | Dec. 31, 2019 USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |  |
Securities available for sale (amortized cost of $100.3 billion and $97.6 billion and allowance for credit losses of $1 million as of both June 30, 2021 and December 31, 2020) | $ 101,766 | $ 100,445 |  |  |  |
Recurring |  |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |  |
Securities available for sale (amortized cost of $100.3 billion and $97.6 billion and allowance for credit losses of $1 million as of both June 30, 2021 and December 31, 2020) | 101,766 | 100,445 |  |  |  |
Recurring | Level 3 |  |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |  |
Securities available for sale (amortized cost of $100.3 billion and $97.6 billion and allowance for credit losses of $1 million as of both June 30, 2021 and December 31, 2020) | 298 | 439 |  |  |  |
Retained interests in securitizations | 46 | 55 |  |  |  |
Net derivative assets (liabilities) | 19 | 31 | $ 34 | $ 34 | $ 66 | $ 26
RMBS |  |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |  |
Securities available for sale (amortized cost of $100.3 billion and $97.6 billion and allowance for credit losses of $1 million as of both June 30, 2021 and December 31, 2020) | 78,322 | 76,703 |  |  |  |
RMBS | Recurring |  |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |  |
Securities available for sale (amortized cost of $100.3 billion and $97.6 billion and allowance for credit losses of $1 million as of both June 30, 2021 and December 31, 2020) | 78,322 | 76,703 |  |  |  |
RMBS | Recurring | Level 3 |  |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |  |
Securities available for sale (amortized cost of $100.3 billion and $97.6 billion and allowance for credit losses of $1 million as of both June 30, 2021 and December 31, 2020) | 289 | 328 |  |  |  |
CMBS | Recurring |  |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |  |
Securities available for sale (amortized cost of $100.3 billion and $97.6 billion and allowance for credit losses of $1 million as of both June 30, 2021 and December 31, 2020) | 11,087 | 11,735 |  |  |  |
CMBS | Recurring | Level 3 |  |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |  |
Securities available for sale (amortized cost of $100.3 billion and $97.6 billion and allowance for credit losses of $1 million as of both June 30, 2021 and December 31, 2020) | $ 9 | $ 111 |  |  |  |
Yield | RMBS | Recurring | Level 3 | Discounted cash flows | Minimum |  |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |  |
Securities available-for-sale, measurement input | 0.01 | 0.02 |  |  |  |
Yield | RMBS | Recurring | Level 3 | Discounted cash flows | Maximum |  |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |  |
Securities available-for-sale, measurement input | 0.19 | 0.12 |  |  |  |
Yield | RMBS | Recurring | Level 3 | Discounted cash flows | Weighted average |  |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |  |
Securities available-for-sale, measurement input | 0.03 | 0.03 |  |  |  |
Yield | CMBS | Recurring | Level 3 | Discounted cash flows | Minimum |  |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |  |
Securities available-for-sale, measurement input | 0 | 0.01 |  |  |  |
Yield | CMBS | Recurring | Level 3 | Discounted cash flows | Maximum |  |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |  |
Securities available-for-sale, measurement input | 0.02 | 0.03 |  |  |  |
Yield | CMBS | Recurring | Level 3 | Discounted cash flows | Weighted average |  |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |  |
Securities available-for-sale, measurement input | 0.01 | 0.02 |  |  |  |
Voluntary prepayment rate | Recurring | Level 3 | Discounted cash flows | Minimum |  |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |  |
Retained interests, measurement input | 0.09 | 0.03 |  |  |  |
Voluntary prepayment rate | Recurring | Level 3 | Discounted cash flows | Maximum |  |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |  |
Retained interests, measurement input | 0.15 | 0.13 |  |  |  |
Voluntary prepayment rate | RMBS | Recurring | Level 3 | Discounted cash flows | Minimum |  |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |  |
Securities available-for-sale, measurement input | 0.05 | 0.08 |  |  |  |
Voluntary prepayment rate | RMBS | Recurring | Level 3 | Discounted cash flows | Maximum |  |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |  |
Securities available-for-sale, measurement input | 0.20 | 0.15 |  |  |  |
Voluntary prepayment rate | RMBS | Recurring | Level 3 | Discounted cash flows | Weighted average |  |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |  |
Securities available-for-sale, measurement input | 0.11 | 0.10 |  |  |  |
Default rate | Recurring | Level 3 | Discounted cash flows | Minimum |  |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |  |
Retained interests, measurement input | 0.02 | 0.03 |  |  |  |
Default rate | Recurring | Level 3 | Discounted cash flows | Maximum |  |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |  |
Retained interests, measurement input | 0.04 | 0.03 |  |  |  |
Default rate | RMBS | Recurring | Level 3 | Discounted cash flows | Minimum |  |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |  |
Securities available-for-sale, measurement input | 0.01 | 0 |  |  |  |
Default rate | RMBS | Recurring | Level 3 | Discounted cash flows | Maximum |  |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |  |
Securities available-for-sale, measurement input | 0.11 | 0.11 |  |  |  |
Default rate | RMBS | Recurring | Level 3 | Discounted cash flows | Weighted average |  |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |  |
Securities available-for-sale, measurement input | 0.02 | 0.02 |  |  |  |
Loss severity | Recurring | Level 3 | Discounted cash flows | Minimum |  |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |  |
Retained interests, measurement input | 0.55 | 0.55 |  |  |  |
Loss severity | Recurring | Level 3 | Discounted cash flows | Maximum |  |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |  |
Retained interests, measurement input | 1.51 | 0.70 |  |  |  |
Loss severity | RMBS | Recurring | Level 3 | Discounted cash flows | Minimum |  |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |  |
Securities available-for-sale, measurement input | 0.30 | 0.30 |  |  |  |
Loss severity | RMBS | Recurring | Level 3 | Discounted cash flows | Maximum |  |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |  |
Securities available-for-sale, measurement input | 1 | 1 |  |  |  |
Loss severity | RMBS | Recurring | Level 3 | Discounted cash flows | Weighted average |  |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |  |
Securities available-for-sale, measurement input | 0.68 | 0.73 |  |  |  |
Life of receivables (months) | Recurring | Level 3 | Discounted cash flows | Minimum |  |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |  |
Retained interests, measurement input, life of receivables | 33 months | 37 months |  |  |  |
Life of receivables (months) | Recurring | Level 3 | Discounted cash flows | Maximum |  |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |  |
Retained interests, measurement input, life of receivables | 40 months | 52 months |  |  |  |
Discount rate | Recurring | Level 3 | Discounted cash flows | Minimum |  |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |  |
Retained interests, measurement input | 0.02 | 0.02 |  |  |  |
Discount rate | Recurring | Level 3 | Discounted cash flows | Maximum |  |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |  |
Retained interests, measurement input | 0.11 | 0.12 |  |  |  |
Swap rates | Recurring | Level 3 | Discounted cash flows | Minimum |  |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |  |
Net derivative assets (liabilities), measurement input | 0.01 | 0.01 |  |  |  |
Swap rates | Recurring | Level 3 | Discounted cash flows | Maximum |  |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |  |
Net derivative assets (liabilities), measurement input | 0.02 | 0.01 |  |  |  |
Swap rates | Recurring | Level 3 | Discounted cash flows | Weighted average |  |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |  |
Net derivative assets (liabilities), measurement input | 0.01 | 0.01 |  |  |  |

X
- Definition Value of input used to measure portion of interest continued to be held by a transferor after transferring financial assets to a third party + References No definition available. + Details
Name: | cof_RetainedInterestMeasurementInput
Namespace Prefix: | cof_
Data Type: | xbrli:decimalItemType
Balance Type: | na
Period Type: | instant

X
- Definition Retained Interest, Measurement Input, life of receivables + References No definition available. + Details
Name: | cof_RetainedInterestMeasurementInputLifeofReceivables
Namespace Prefix: | cof_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(6)) -URI http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 30 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=121558606&loc=SL82898722-210454 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 45 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=121553693&loc=d3e26610-111562 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (aa) -URI http://asc.fasb.org/extlink&oid=121645371&loc=d3e27161-111563 + Details
Name: | us-gaap_AvailableForSaleSecuritiesDebtSecurities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Value of input used to measure investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb)(2) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
Name: | us-gaap_DebtSecuritiesAvailableForSaleMeasurementInput
Namespace Prefix: | us-gaap_
Data Type: | xbrli:decimalItemType
Balance Type: | na
Period Type: | instant

X
- Definition Value of input used to measure net derivative asset (liability). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb)(2) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
Name: | us-gaap_DerivativeAssetLiabilityNetMeasurementInput
Namespace Prefix: | us-gaap_
Data Type: | xbrli:decimalItemType
Balance Type: | na
Period Type: | instant

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Fair value of financial instrument classified as derivative asset (liability) after deduction of derivative liability (asset), measured using unobservable inputs that reflect the entity's own assumption about the assumptions market participants would use in pricing. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19279-110258 + Details
Name: | us-gaap_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value portion of interest continued to be held by a transferor after transferring financial assets to a third party. + References No definition available. + Details
Name: | us-gaap_RetainedInterestFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=us-gaap_ResidentialMortgageBackedSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=us-gaap_CommercialMortgageBackedSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_MeasurementInputTypeAxis=cof_MeasurementInputYieldMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ValuationTechniqueAxis=us-gaap_ValuationTechniqueDiscountedCashFlowMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_WeightedAverageMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputConstantPrepaymentRateMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputDefaultRateMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputLossSeverityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_MeasurementInputTypeAxis=cof_MeasurementInputLifeofReceivablesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputDiscountRateMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_MeasurementInputTypeAxis=cof_MeasurementInputSwapRatesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |