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Income Taxes - Schedule of Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Millions | Dec. 31, 2022 | Dec. 31, 2021
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Deferred Tax Assets: |  |
Net operating loss (NOL) carry forwards | $ 358 | $ 8
Basis difference in loans | 57 | 0
Allowance for credit losses | 252 | 40
Accrued liabilities and reserves | 37 | 6
Deferred compensation | 51 | 19
Right of use - lease liability | 92 | 14
Domestic tax credits | 176 | 0
Mark to market adjustments | 28 | 0
Capitalized costs | 15 | 0
Unrealized net loss on securities AFS | 275 | 5
Other | 48 | 17
Total gross deferred tax assets | 1,389 | 109
Deferred Tax Liabilities: |  |
Operating leases | (1,311) | 0
Right of use - lease asset | (86) | (14)
Loans and direct financing leases | (43) | (8)
Deferred BOLI Gain | (15) | 0
Pension | (54) | (64)
Prepaid expenses | (14) | 0
Market discount accretion | (35) | 0
Other | (47) | (56)
Total deferred tax liabilities | (1,605) | (142)
Total net deferred tax liability before valuation allowances | (216) | (33)
Less: valuation allowances | (70) | 0
Net deferred tax liability after valuation allowances | $ (286) | $ (33)

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