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CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (UNAUDITED) - USD ($) $ in Millions | Total | Cumulative Effect, Period of Adoption, Adjustment | Preferred Stock | Common Stock | Additional Paid-In Capital | Retained Earnings | Retained Earnings Cumulative Effect, Period of Adoption, Adjustment | Accumulated Other Comprehensive Income (Loss) | Treasury Stock
--- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Increase (Decrease) in Stockholders' Equity [Roll Forward] |  |  |  |  |  |  |  |  |  |  |  |
Cumulative effects of accounting standards adoption |  | $ 52,582 | $ 48 | [1] | $ 0 | $ 7 | $ 34,725 | $ 57,184 | $ 48 | [1] | $ (9,916) | $ (29,418)
Beginning balance (shares) at Dec. 31, 2022 |  |  |  |  | 4,975,000 | 690,334,422 |  |  |  |  |  |
Beginning balance at Dec. 31, 2022 |  | 52,582 | 48 | [1] | $ 0 | $ 7 | 34,725 | 57,184 | 48 | [1] | (9,916) | (29,418)
Increase (Decrease) in Stockholders' Equity [Roll Forward] |  |  |  |  |  |  |  |  |  |  |  |
Comprehensive income (loss) |  | 2,336 |  |  |  |  |  | 960 |  |  | 1,376 |
Dividends—common stock (shares) | [2] |  |  |  |  | 26,635 |  |  |  |  |  |
Dividends—common stock | [2] | (234) |  |  |  | $ 0 | 3 | (237) |  |  |  |
Dividends—preferred stock |  | (57) |  |  |  |  |  | (57) |  |  |  |
Purchases of treasury stock |  | (246) |  |  |  |  |  |  |  |  |  | (246)
Issuances of common stock and restricted stock, net of forfeitures (shares) |  |  |  |  |  | 2,972,149 |  |  |  |  |  |
Issuances of common stock and restricted stock, net of forfeitures |  | 76 |  |  |  | $ 0 | 76 |  |  |  |  |
Compensation expense for restricted stock units |  | 148 |  |  |  |  | 148 |  |  |  |  |
Ending balance (shares) at Mar. 31, 2023 |  |  |  |  | 4,975,000 | 693,333,206 |  |  |  |  |  |
Ending balance at Mar. 31, 2023 |  | 54,653 |  |  | $ 0 | $ 7 | 34,952 | 57,898 |  |  | (8,540) | (29,664)
Increase (Decrease) in Stockholders' Equity [Roll Forward] |  |  |  |  |  |  |  |  |  |  |  |
Cumulative effects of accounting standards adoption |  | 54,653 |  |  | 0 | 7 | 34,952 | 57,898 |  |  | (8,540) | (29,664)
Cumulative effects of accounting standards adoption |  | 58,089 | (25) | [3] | $ 0 | $ 7 | 35,541 | 60,945 | (25) | [3] | (8,268) | (30,136)
Beginning balance (shares) at Dec. 31, 2023 |  |  |  |  | 4,975,000 | 696,242,668 |  |  |  |  |  |
Beginning balance at Dec. 31, 2023 |  | 58,089 | $ (25) | [3] | $ 0 | $ 7 | 35,541 | 60,945 | $ (25) | [3] | (8,268) | (30,136)
Increase (Decrease) in Stockholders' Equity [Roll Forward] |  |  |  |  |  |  |  |  |  |  |  |
Comprehensive income (loss) |  | 14 |  |  |  |  |  | 1,280 |  |  | (1,266) |
Dividends—common stock (shares) | [2] |  |  |  |  | 24,969 |  |  |  |  |  |
Dividends—common stock | [2] | (235) |  |  |  | $ 0 | 3 | (238) |  |  |  |
Dividends—preferred stock |  | (57) |  |  |  |  |  | (57) |  |  |  |
Purchases of treasury stock |  | (249) |  |  |  |  |  |  |  |  |  | (249)
Issuances of common stock and restricted stock, net of forfeitures (shares) |  |  |  |  |  | 3,470,983 |  |  |  |  |  |
Issuances of common stock and restricted stock, net of forfeitures |  | 80 |  |  |  | $ 0 | 80 |  |  |  |  |
Exercises of stock options (shares) |  |  |  |  |  | 15,000 |  |  |  |  |  |
Exercises of stock options |  | 1 |  |  |  | $ 0 | 1 |  |  |  |  |
Compensation expense for restricted stock units |  | 183 |  |  |  |  | 183 |  |  |  |  |
Ending balance (shares) at Mar. 31, 2024 |  |  |  |  | 4,975,000 | 699,753,620 |  |  |  |  |  |
Ending balance at Mar. 31, 2024 |  | 57,801 |  |  | $ 0 | $ 7 | 35,808 | 61,905 |  |  | (9,534) | (30,385)
Increase (Decrease) in Stockholders' Equity [Roll Forward] |  |  |  |  |  |  |  |  |  |  |  |
Cumulative effects of accounting standards adoption |  | $ 57,801 |  |  | $ 0 | $ 7 | $ 35,808 | $ 61,905 |  |  | $ (9,534) | $ (30,385)
[1] | Impact from the adoption of ASU 2022-02, Financial Instruments - Credit Losses (Topic 326): Troubled Debt Restructurings (“TDR”) and Vintage Disclosures as of January 1, 2023.
[2] | We declared dividends per share on our common stock of $0.60 in both the first quarters of 2024 and 2023.
[3] | Impact from the adoption of Accounting Standards Update (“ASU”) 2023-02, Investments - Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method as of January 1, 2024.

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