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ASSETS HELD FOR SALE

12 Months Ended

Dec. 31, 2025

Discontinued Operations and Disposal Groups [Abstract]

ASSETS HELD FOR SALE

NOTE 4 — ASSETS HELD FOR SALE

The composition of AHFS is summarized in the following table.

dollars in millions			December 31, 2025												December 31, 2024
Loans and leases:
Commercial (1)			$	18											$	27
Consumer			781												55
Loans and leases			799												82
Operating lease equipment			5												3
Total assets held for sale			$	804											$	85

(1) There were nonaccrual loans held for sale of $10 million at December 31, 2025 and $0 at December 31, 2024.

Consumer loans held for sale at December 31, 2024 were largely comprised of residential mortgage loans that FCB originated with the intent to sell. In December 2025, FCB management committed to a plan to sell approximately $694 million of residential mortgage loans, which were then transferred from held for investment to held for sale. We did not establish a valuation allowance for the loans transferred to held for sale as the estimated fair value exceeded amortized cost.

Accounting for AHFS is discussed in Note 1—Significant Accounting Policies and Basis of Presentation.

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- References

No definition available.

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- Definition

The entire disclosure related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/205-20/tableOfContent

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 360
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/360/tableOfContent

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