XML 74 R60.htm IDEA: XBRL DOCUMENT
v3.25.2

Allowance for Credit Losses and Reserve for Unfunded Lending Commitments - Allowance for Credit Losses and Reserve for Unfunded Lending Commitments Activity (Details) - USD ($) $ in Millions | 3 Months Ended | 6 Months Ended |
--- | --- | --- | ---
Jun. 30, 2025 | Jun. 30, 2024 | Jun. 30, 2025 | Jun. 30, 2024 | May 18, 2025
Allowance for Credit Losses [Roll Forward] |  |  |  |  |
Balance at beginning of the period |  |  | $ 16,258 |  |
Benefit from expected recoveries of charged off loans |  |  | (2,179) | $ (1,374) |
Provision for credit losses | $ (11,430) | $ (3,909) | (13,799) | (6,592) |
Allowance build for credit losses |  |  | 7,600 |  |
Balance at the end of the period | 23,873 |  | 23,873 |  |
Discover |  |  |  |  |
Allowance for Credit Losses [Roll Forward] |  |  |  |  |
Unpaid principal balance |  |  |  |  | $ 19,400
Business combination, expected recovery in allowance for credit losses |  |  |  |  | $ 3,300
Allowance for credit losses |  |  |  |  |
Allowance for Credit Losses [Roll Forward] |  |  |  |  |
Balance at beginning of the period | 15,899 | 15,380 | 16,258 | 15,296 |
Charge-offs | (4,283) | (3,361) | (7,975) | (6,634) |
Recoveries | 1,223 | 717 | 2,179 | 1,374 |
Net charge-offs | (3,060) | (2,644) | (5,796) | (5,260) |
Initial allowance for purchased credit deteriorated loans | 2,870 |  | 2,870 |  |
Benefit from expected recoveries of charged off loans | (3,305) |  | (3,305) |  |
Provision for credit losses | 11,440 | (3,914) | 13,808 | (6,621) |
Allowance build for credit losses | 7,945 | 1,270 | 7,577 | 1,361 |
Other changes | 29 | (1) | 38 | (8) |
Balance at the end of the period | 23,873 | 16,649 | 23,873 | 16,649 |
Reserve for unfunded lending commitments |  |  |  |  |
Allowance for Credit Losses [Roll Forward] |  |  |  |  |
Balance at beginning of the period | 144 | 134 | 143 | 158 |
Provision for credit losses | 9 | 5 | 8 | 29 |
Balance at the end of the period | 135 | 129 | 135 | 129 |
Combined allowance and reserve |  |  |  |  |
Allowance for Credit Losses [Roll Forward] |  |  |  |  |
Balance at the end of the period | 24,008 | 16,778 | 24,008 | 16,778 |
Credit Card: | Allowance for credit losses |  |  |  |  |
Allowance for Credit Losses [Roll Forward] |  |  |  |  |
Balance at beginning of the period | 12,510 | 11,754 | 12,974 | 11,709 |
Charge-offs | (3,590) | (2,686) | (6,568) | (5,260) |
Recoveries | 862 | 428 | 1,441 | 795 |
Net charge-offs | (2,728) | (2,258) | (5,127) | (4,465) |
Initial allowance for purchased credit deteriorated loans | 2,870 |  | 2,870 |  |
Benefit from expected recoveries of charged off loans | (3,305) |  | (3,305) |  |
Provision for credit losses | 11,098 | (3,545) | 13,024 | (5,804) |
Allowance build for credit losses | 7,935 | 1,287 | 7,462 | 1,339 |
Other changes | 29 | (1) | 38 | (8) |
Balance at the end of the period | 20,474 | 13,040 | 20,474 | 13,040 |
Credit Card: | Reserve for unfunded lending commitments |  |  |  |  |
Allowance for Credit Losses [Roll Forward] |  |  |  |  |
Balance at beginning of the period | 0 | 0 | 0 | 0 |
Provision for credit losses | 0 | 0 | 0 | 0 |
Balance at the end of the period | 0 | 0 | 0 | 0 |
Credit Card: | Combined allowance and reserve |  |  |  |  |
Allowance for Credit Losses [Roll Forward] |  |  |  |  |
Balance at the end of the period | 20,474 | 13,040 | 20,474 | 13,040 |
Consumer Banking: | Allowance for credit losses |  |  |  |  |
Allowance for Credit Losses [Roll Forward] |  |  |  |  |
Balance at beginning of the period | 1,872 | 2,088 | 1,884 | 2,042 |
Charge-offs | (612) | (636) | (1,288) | (1,296) |
Recoveries | 352 | 283 | 715 | 563 |
Net charge-offs | (260) | (353) | (573) | (733) |
Initial allowance for purchased credit deteriorated loans | 0 |  | 0 |  |
Benefit from expected recoveries of charged off loans | 0 |  | 0 |  |
Provision for credit losses | 252 | (330) | 553 | (756) |
Allowance build for credit losses | (8) | (23) | (20) | 23 |
Other changes | 0 | 0 | 0 | 0 |
Balance at the end of the period | 1,864 | 2,065 | 1,864 | 2,065 |
Consumer Banking: | Reserve for unfunded lending commitments |  |  |  |  |
Allowance for Credit Losses [Roll Forward] |  |  |  |  |
Balance at beginning of the period | 0 | 0 | 0 | 0 |
Provision for credit losses | 0 | 0 | 0 | 0 |
Balance at the end of the period | 0 | 0 | 0 | 0 |
Consumer Banking: | Combined allowance and reserve |  |  |  |  |
Allowance for Credit Losses [Roll Forward] |  |  |  |  |
Balance at the end of the period | 1,864 | 2,065 | 1,864 | 2,065 |
Commercial Banking: | Allowance for credit losses |  |  |  |  |
Allowance for Credit Losses [Roll Forward] |  |  |  |  |
Balance at beginning of the period | 1,517 | 1,538 | 1,400 | 1,545 |
Charge-offs | (81) | (39) | (119) | (78) |
Recoveries | 9 | 6 | 23 | 16 |
Net charge-offs | (72) | (33) | (96) | (62) |
Initial allowance for purchased credit deteriorated loans | 0 |  | 0 |  |
Benefit from expected recoveries of charged off loans | 0 |  | 0 |  |
Provision for credit losses | 90 | (39) | 231 | (61) |
Allowance build for credit losses | 18 | 6 | 135 | (1) |
Other changes | 0 | 0 | 0 | 0 |
Balance at the end of the period | 1,535 | 1,544 | 1,535 | 1,544 |
Commercial Banking: | Reserve for unfunded lending commitments |  |  |  |  |
Allowance for Credit Losses [Roll Forward] |  |  |  |  |
Balance at beginning of the period | 144 | 134 | 143 | 158 |
Provision for credit losses | 9 | 5 | 8 | 29 |
Balance at the end of the period | 135 | 129 | 135 | 129 |
Commercial Banking: | Combined allowance and reserve |  |  |  |  |
Allowance for Credit Losses [Roll Forward] |  |  |  |  |
Balance at the end of the period | $ 1,670 | $ 1,673 | $ 1,670 | $ 1,673 |

X
- Definition Business Combination, Expected Recovery in Allowance for Credit Losses + References No definition available. + Details
Name: | cof_BusinessCombinationExpectedRecoveryInAllowanceForCreditLosses
Namespace Prefix: | cof_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Business Combination, Unpaid Principal Balance + References No definition available. + Details
Name: | cof_BusinessCombinationUnpaidPrincipalBalance
Namespace Prefix: | cof_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Financing Receivable, Allowance For Credit Loss, Adjustments, Other + References No definition available. + Details
Name: | cof_FinancingReceivableAllowanceForCreditLossAdjustmentsOther
Namespace Prefix: | cof_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Financing Receivable Allowance For Credit Loss Translation Adjustments And Purchase Credit Deteriorated Loans + References No definition available. + Details
Name: | cof_FinancingReceivableAllowanceForCreditLossTranslationAdjustmentsAndPurchaseCreditDeterioratedLoans
Namespace Prefix: | cof_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount excluding accrued interest, of allowance for credit loss on financing receivable. Excludes net investment in lease. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479344/326-20-45-1 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossExcludingAccruedInterest
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount, after recovery, of writeoff of financing receivable, charged against allowance for credit loss. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph a -Subparagraph (4) -Publisher SEC Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-13 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 79 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479294/326-20-55-79 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossWriteoffAfterRecovery
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of increase (decrease) in allowance for credit loss on financing receivable. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11B -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481962/310-10-50-11B Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-13 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecrease
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of increase in allowance for credit loss on financing receivable from recovery. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-13 Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11B -Subparagraph (c)(4) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481962/310-10-50-11B Reference 3: http://www.xbrl.org/2003/role/exampleRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 79 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479294/326-20-55-79 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesRecovery
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of writeoff of financing receivable, charged against allowance for credit loss. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-13 Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11B -Subparagraph (c)(3) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481962/310-10-50-11B Reference 3: http://www.xbrl.org/2003/role/exampleRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 79 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479294/326-20-55-79 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-6 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesWriteOffs
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of cash inflow from recovery of financing receivable, previously written off. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 12 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482740/230-10-45-12 + Details
Name: | us-gaap_ProceedsFromRecoveriesOfLoanPreviouslyChargedOff
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of credit loss expense (reversal of expense) for financing receivable. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-13 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 40 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147476148/220-40-50-22 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(11)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1 + Details
Name: | us-gaap_ProvisionForLoanLossesExpensed
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=cof_DiscoverMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_AllowanceForLoanAndLeaseLossesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_UnfundedLoanCommitmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=cof_CombinedAllowanceAndUnfundedReserveMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=cof_CreditCardPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_ConsumerPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_CommercialPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |