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Income Taxes - Schedule of Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Millions | Dec. 31, 2023 | Dec. 31, 2022
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Deferred Tax Assets: |  |
Net operating loss carry forwards | $ 118 | $ 358
Basis difference in loans | 0 | 57
Allowance for loan and lease losses | 542 | 252
Accrued liabilities and reserves | 104 | 37
Deferred compensation | 152 | 51
Lease liabilities | 115 | 92
Domestic tax credits | 21 | 176
Mark to market adjustments | 21 | 28
Capitalized costs | 75 | 15
Net unrealized loss on investment securities available for sale | 235 | 275
Other | 42 | 48
Total gross deferred tax assets | 1,425 | 1,389
Deferred Tax Liabilities: |  |
Operating leases | (1,729) | (1,311)
Basis difference in loans | (2,598) | 0
Right of use assets for operating leases | (110) | (86)
Loans and direct financing leases | (260) | (43)
Deferred BOLI gain | 0 | (15)
Intangibles | (56) | (5)
Nonmarketable equity securities | (14) | (9)
Fixed assets | (17) | (6)
Pension assets | (110) | (54)
Prepaid expenses | (14) | (14)
Market discount accretion | (33) | (35)
Other | (35) | (27)
Total deferred tax liabilities | (4,976) | (1,605)
Total net deferred tax liability before valuation allowances | (3,551) | (216)
Less: valuation allowances | (28) | (70)
Net deferred tax liability after valuation allowances | $ (3,579) | $ (286)

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