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v3.23.1

Leases (Tables) | 3 Months Ended
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Mar. 31, 2023
Leases [Abstract] |
Schedule of Operating and Finance Lease Assets and Liabilities | The following table presents supplemental balance sheet information and remaining weighted average lease terms and discount rates. Supplemental Lease Information
dollars in millions | Classification |  | March 31, 2023 |  | December 31, 2022
ROU assets: |  |  |  |  |
Operating leases | Other assets |  | $ | 337 |  |  | $ | 345 |
Finance leases | Premises and equipment |  | 7 |  |  | 7 |
Total ROU assets |  |  | $ | 344 |  |  | $ | 352 |
Lease liabilities: |  |  |  |  |
Operating leases | Other liabilities |  | $ | 345 |  |  | $ | 352 |
Finance leases | Other borrowings |  | 7 |  |  | 7 |
Total lease liabilities |  |  | $ | 352 |  |  | $ | 359 |
Weighted-average remaining lease terms: |  |  |  |  |
Operating leases |  |  | 9.4 years |  | 9.6 years
Finance leases |  |  | 3.8 years |  | 4.1 years
Weighted-average discount rate: |  |  |  |  |
Operating leases |  |  | 2.22 | % |  | 2.19 | %
Finance leases |  |  | 2.34 | % |  | 2.34 | %
Schedule of Net Lease Cost | The following table presents components of lease cost: Components of Net Lease Cost
dollars in millions |  |  | Three Months Ended March 31,
| Classification |  | 2023 |  | 2022
Lease cost |  |  |  |  |
Operating lease cost(1) | Occupancy Expense |  | $ | 13 |  |  | $ | 16 |
Finance lease cost |  |  |  |  |
Amortization of leased assets | Equipment expense |  | — |  |  | 1 |
Interest on lease liabilities | Interest expense - other borrowings |  | — |  |  | — |
Variable lease cost | Occupancy Expense |  | 4 |  |  | 3 |
Sublease income | Occupancy Expense |  | (1) |  |  | (1) |
Net lease cost |  |  | $ | 16 |  |  | $ | 19 |
(1) Includes short-term lease cost, which is not significant.
Schedule of Supplemental Cash Flow Information | The following table presents supplemental cash flow information related to leases: Supplemental Cash Flow Information
dollars in millions | Three Months Ended March 31,
| 2023 |  | 2022
Cash paid for amounts included in the measurement of lease liabilities: |  |  |
Operating cash flows from operating leases | $ | 13 |  |  | $ | 14 |
ROU assets obtained in exchange for new operating lease liabilities | 4 |  |  | 8 |
Schedule of Operating Lease Income | The table that follows presents lease income related to BancShares’ operating and finance leases: Lease Income
dollars in millions | Three Months Ended March 31, |  |
| 2023 |  | 2022 |  |  |  |
Lease income – Operating leases | $ | 214 |  |  | $ | 195 |  |  |  |  |
Variable lease income – Operating leases(1) | 19 |  |  | 13 |  |  |  |  |
Rental income on operating leases | 233 |  |  | 208 |  |  |  |  |
Interest income - Sales type and direct financing leases | 41 |  |  | 42 |  |  |  |  |
Variable lease income included in Other noninterest income(2) | 15 |  |  | 11 |  |  |  |  |
Interest income - Leveraged leases | 5 |  |  | 5 |  |  |  |  |
Total lease income | $ | 294 |  |  | $ | 266 |  |  |  |  |
(1) Primarily includes per diem railcar operating lease rental income earned on a time or mileage usage basis. (2) Includes leased equipment property tax reimbursements due from customers of $4 million and $3 million for the three months ended March 31, 2023 and 2022, respectively and revenue related to insurance coverage on leased equipment of $10 million and $7 million for the three months ended March 31, 2023 and 2022, respectively.

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- Definition Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 4 -URI https://asc.fasb.org/extlink&oid=128292326&loc=SL77918686-209980 + Details
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