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LEASES (Tables) | 3 Months Ended
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Mar. 31, 2025
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, 2025 |  | December 31, 2024
Lease assets: |  |  |  |  |
Operating lease ROU assets | Other assets |  | $ | 300 |  |  | $ | 316 |
Finance leases | Premises and equipment |  | 35 |  |  | 15 |
Total lease assets |  |  | $ | 335 |  |  | $ | 331 |
Lease liabilities: |  |  |  |  |
Operating leases | Other liabilities |  | $ | 340 |  |  | $ | 357 |
Finance leases | Other borrowings |  | 36 |  |  | 15 |
Total lease liabilities |  |  | $ | 376 |  |  | $ | 372 |
Weighted-average remaining lease terms: |  |  |  |  |
Operating leases |  |  | 7.3 years |  | 7.4 years
Finance leases |  |  | 8.9 years |  | 11.7 years
Weighted-average discount rate: |  |  |  |  |
Operating leases |  |  | 2.94 | % |  | 2.94 | %
Finance leases |  |  | 4.31 |  |  | 3.96 |
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 |  | 2025 |  | 2024 |  |  |  |  |  |
Operating lease cost | Occupancy expense |  | $ | 18 |  |  | $ | 18 |  |  |  |  |  |  |
Finance lease ROU asset amortization | Equipment expense |  | 1 |  |  | 1 |  |  |  |  |  |  |
Variable lease cost (1) | Occupancy expense |  | 7 |  |  | 9 |  |  |  |  |  |  |
Sublease income | Occupancy expense |  | (2) |  |  | (1) |  |  |  |  |  |  |
Net lease cost (1) |  |  | $ | 24 |  |  | $ | 27 |  |  |  |  |  |  |
(1) Includes short-term lease cost.
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,
| 2025 |  | 2024 |  |
Cash paid for amounts included in the measurement of lease liabilities: |  |  |  |  |
Operating cash flows from operating leases | $ | 19 |  |  | $ | 18 |  |  |
Financing cash flows from finance leases | 1 |  |  | — |  |  |
ROU assets obtained in exchange for new operating lease liabilities | 3 |  |  | 17 |  |  |
ROU assets obtained in exchange for new finance lease liabilities | 22 |  |  | — |  |  |
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, |  |
| 2025 |  | 2024 |  |  |  |  |  |
Lease income – operating leases | $ | 254 |  |  | $ | 237 |  |  |  |  |  |  |
Variable lease income – operating leases (1) | 16 |  |  | 18 |  |  |  |  |  |  |
Rental income on operating leases | 270 |  |  | 255 |  |  |  |  |  |  |
Interest income – sales type and direct financing leases | 43 |  |  | 43 |  |  |  |  |  |  |
Variable lease income included in other noninterest income (2) | 14 |  |  | 16 |  |  |  |  |  |  |
Interest income – leveraged leases | 1 |  |  | 1 |  |  |  |  |  |  |
Total lease income | $ | 328 |  |  | $ | 315 |  |  |  |  |  |  |
(1) Primarily includes per diem railcar operating lease rental income earned on a time or mileage usage basis. (2) Includes revenue related to insurance coverage on leased equipment and leased equipment property tax reimbursements due from customers.

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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 -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478964/842-20-50-4 + Details
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