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LEASES (Tables) | 9 Months Ended
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Sep. 30, 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 |  | September 30, 2025 |  | December 31, 2024
Lease assets: |  |  |  |  |
Operating lease ROU assets | Other assets |  | $ | 305 |  |  | $ | 316 |
Finance leases | Premises and equipment |  | 67 |  |  | 15 |
Total lease assets |  |  | $ | 372 |  |  | $ | 331 |
Lease liabilities: |  |  |  |  |
Operating leases | Other liabilities |  | $ | 342 |  |  | $ | 357 |
Finance leases | Other borrowings |  | 67 |  |  | 15 |
Total lease liabilities |  |  | $ | 409 |  |  | $ | 372 |
Weighted-average remaining lease terms: |  |  |  |  |
Operating leases |  |  | 7.3 years |  | 7.4 years
Finance leases |  |  | 8.1 years |  | 11.7 years
Weighted-average discount rate: |  |  |  |  |
Operating leases |  |  | 3.10 | % |  | 2.94 | %
Finance leases |  |  | 4.20 |  |  | 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 September 30, |  | Nine Months Ended September 30,
| Classification |  | 2025 |  | 2024 |  | 2025 |  | 2024 |  |
Operating lease cost | Occupancy expense |  | $ | 18 |  |  | $ | 19 |  |  | $ | 54 |  |  | $ | 56 |  |  |
Finance lease ROU asset amortization | Equipment expense |  | 3 |  |  | — |  |  | 6 |  |  | 1 |  |  |
Interest on lease liabilities | Interest expense - other borrowings |  | 1 |  |  | — |  |  | 2 |  |  | — |  |  |
Variable lease cost (1) | Occupancy expense |  | 4 |  |  | 7 |  |  | 16 |  |  | 22 |  |  |
Sublease income | Occupancy expense |  | (1) |  |  | (1) |  |  | (4) |  |  | (4) |  |  |
Net lease cost (1) |  |  | $ | 25 |  |  | $ | 25 |  |  | $ | 74 |  |  | $ | 75 |  |  |
(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 | Nine Months Ended September 30,
| 2025 |  | 2024 |  |
Cash paid for amounts included in the measurement of lease liabilities: |  |  |  |  |
Operating cash flows from operating leases | $ | 58 |  |  | $ | 57 |  |  |
Operating cash flows from finance leases | 2 |  |  | — |  |  |
Financing cash flows from finance leases | 5 |  |  | 1 |  |  |
ROU assets obtained in exchange for new operating lease liabilities | 44 |  |  | 26 |  |  |
ROU assets obtained in exchange for new finance lease liabilities | 55 |  |  | — |  |  |
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 September 30, |  | Nine Months Ended September 30,
| 2025 |  | 2024 |  | 2025 |  | 2024 |  |
Lease income – operating leases | $ | 261 |  |  | $ | 236 |  |  | $ | 772 |  |  | $ | 714 |  |  |
Variable lease income – operating leases (1) | 12 |  |  | 26 |  |  | 43 |  |  | 62 |  |  |
Rental income on operating leases | 273 |  |  | 262 |  |  | 815 |  |  | 776 |  |  |
Interest income – sales type and direct financing leases | 44 |  |  | 44 |  |  | 131 |  |  | 131 |  |  |
Variable lease income included in other noninterest income (2) | 14 |  |  | 15 |  |  | 44 |  |  | 46 |  |  |
Interest income – leveraged leases | 1 |  |  | 1 |  |  | 3 |  |  | 3 |  |  |
Total lease income | $ | 332 |  |  | $ | 322 |  |  | $ | 993 |  |  | $ | 956 |  |  |
(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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