Discontinued — last reported Q4 '23
Non-Current Liabilities
Deferred Tax Liabilities - Leasing Arrangements
Bank of America Deferred Tax Liabilities - Leasing Arrangements increased by 7.4% to $3.25B in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 7.4%, from $3.02B to $3.25B. Over 5 years (FY 2020 to FY 2025), Deferred Tax Liabilities - Leasing Arrangements shows relatively stable performance with a 0.9% CAGR.
Analysis
StatementBalance Sheet Statement
SectionNon-Current Liabilities
CategoryRisk
SignalContext dependent
VolatilityStable
First reportedQ4 2021
Last reportedQ4 2023
How to read this metric
An increase reflects a growing gap between accounting lease expenses and tax-deductible lease payments.
Detailed definition
This specific deferred tax liability arises from the differences in the timing of lease expense recognition for financia...
Peer comparison
Standard for companies with large retail or distribution footprints and significant lease portfolios.
Metric ID:
dtl_leasing_arrangementsHistorical Data
5 periods
| Q4 '21 | Q4 '22 | Q4 '23 | Q4 '24 | Q4 '25 | |
|---|---|---|---|---|---|
| Value | $3.08B | $2.43B | $2.49B | $3.02B | $3.25B |
| QoQ Change | — | -21.1% | +2.3% | +21.4% | +7.4% |
| YoY Change | — | -21.1% | +2.3% | +21.4% | +7.4% |
Range$2.43B – $3.25B
CAGR+5.3%
Avg YoY Growth+2.5%
Median YoY Growth+4.9%
Current Streak3 quarters growth
Deferred Tax Liabilities - Leasing Arrangements at Other Companies
Frequently Asked Questions
- What is Bank of America's deferred tax liabilities - leasing arrangements?
- Bank of America (BAC) reported deferred tax liabilities - leasing arrangements of $3.25B in Q4 2025.
- How has Bank of America's deferred tax liabilities - leasing arrangements changed year-over-year?
- Bank of America's deferred tax liabilities - leasing arrangements increased by 7.4% year-over-year, from $3.02B to $3.25B.
- What is the long-term trend for Bank of America's deferred tax liabilities - leasing arrangements?
- Over 5 years (2020 to 2025), Bank of America's deferred tax liabilities - leasing arrangements has grown at a 0.9% compound annual growth rate (CAGR), from $3.10B to $3.25B.
- What does deferred tax liabilities - leasing arrangements mean?
- Tax liabilities specifically caused by the timing differences in how leases are reported for accounting versus tax purposes.