Non-Current Assets
Deferred Tax Assets - Loan Loss Reserves
Bank of America Deferred Tax Assets - Loan Loss Reserves decreased by 1.4% to $3.42B in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 1.4%, from $3.46B to $3.42B. Over 5 years (FY 2020 to FY 2025), Deferred Tax Assets - Loan Loss Reserves shows a downward trend with a -6.2% CAGR.
Analysis
StatementBalance Sheet Statement
SectionNon-Current Assets
CategoryRisk
SignalContext dependent
VolatilityModerate
First reportedQ4 2014
Last reportedQ4 2025Feb 25, 2026
How to read this metric
An increase typically signals higher expected credit losses, which creates a larger tax-deductible asset for future periods.
Detailed definition
This represents the deferred tax asset created because the provision for loan losses is recognized for financial reporti...
Peer comparison
Highly comparable across all commercial banks; directly correlated with the Allowance for Credit Losses (ACL).
Metric ID:
dta_loan_loss_reservesHistorical Data
5 periods
| Q4 '21 | Q4 '22 | Q4 '23 | Q4 '24 | Q4 '25 | |
|---|---|---|---|---|---|
| Value | $3.10B | $3.50B | $3.52B | $3.46B | $3.42B |
| QoQ Change | — | +13.1% | +0.4% | -1.6% | -1.4% |
| YoY Change | — | +13.1% | +0.4% | -1.6% | -1.4% |
Range$3.10B – $3.52B
CAGR+10.3%
Avg YoY Growth+2.6%
Median YoY Growth-0.5%
Current Streak2 quarters decline
Deferred Tax Assets - Loan Loss Reserves at Other Companies
Frequently Asked Questions
- What is Bank of America's deferred tax assets - loan loss reserves?
- Bank of America (BAC) reported deferred tax assets - loan loss reserves of $3.42B in Q4 2025.
- How has Bank of America's deferred tax assets - loan loss reserves changed year-over-year?
- Bank of America's deferred tax assets - loan loss reserves decreased by 1.4% year-over-year, from $3.46B to $3.42B.
- What is the long-term trend for Bank of America's deferred tax assets - loan loss reserves?
- Over 5 years (2020 to 2025), Bank of America's deferred tax assets - loan loss reserves has grown at a -6.2% compound annual growth rate (CAGR), from $4.70B to $3.42B.
- What does deferred tax assets - loan loss reserves mean?
- The tax benefit derived from the timing difference between recognizing loan losses for accounting and tax reporting.