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INCOME TAXES - Schedule of Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Millions | Dec. 31, 2025 | Dec. 31, 2024
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Deferred Tax Assets: |  |
Allowance for loan and lease losses | $ 466 | $ 500
Net unrealized loss on investment securities available for sale | 67 | 226
Deferred compensation | 129 | 128
Capitalized costs | 21 | 110
Lease liabilities | 77 | 84
Tax credits | 75 | 79
Net operating loss carry forwards | 67 | 76
Other | 104 | 112
Total gross deferred tax assets | 1,006 | 1,315
Deferred Tax Liabilities: |  |
Basis difference in loans | (1,886) | (2,243)
Operating leases | (1,938) | (1,847)
Loans and direct financing leases | (311) | (329)
Pension assets | (161) | (129)
Right of use assets for operating leases | (64) | (73)
Other | (130) | (149)
Total deferred tax liabilities | (4,490) | (4,770)
Total net deferred tax liability before valuation allowances | (3,484) | (3,455)
Less: valuation allowances | (17) | (17)
Net deferred tax liability after valuation allowances | $ (3,501) | $ (3,472)

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