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INCOME TAXES - Schedule of Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Millions | Dec. 31, 2024 | Dec. 31, 2023
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Deferred Tax Assets: |  |
Allowance for loan and lease losses | $ 500 | $ 542
Net unrealized loss on investment securities available for sale | 226 | 235
Deferred compensation | 128 | 152
Capitalized costs | 110 | 75
Lease liabilities | 84 | 115
Tax credits | 79 | 21
Net operating loss carry forwards | 76 | 118
Accrued liabilities and reserves | 53 | 104
Other | 59 | 63
Total gross deferred tax assets | 1,315 | 1,425
Deferred Tax Liabilities: |  |
Basis difference in loans | (2,243) | (2,598)
Operating leases | (1,847) | (1,729)
Loans and direct financing leases | (329) | (260)
Pension assets | (129) | (110)
Right of use assets for operating leases | (73) | (110)
Other | (149) | (169)
Total deferred tax liabilities | (4,770) | (4,976)
Total net deferred tax liability before valuation allowances | (3,455) | (3,551)
Less: valuation allowances | (17) | (28)
Net deferred tax liability after valuation allowances | $ (3,472) | $ (3,579)

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