Non-Current Liabilities

Debt Fair Value Adjustments and Discounts

U.S. Bancorp Debt Fair Value Adjustments and Discounts decreased by 700.0% to -$40.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 110.5%, from -$19.00M to -$40.00M.

Analysis

StatementBalance Sheet Statement
SectionNon-Current Liabilities
CategoryLeverage
SignalContext dependent
VolatilityModerate
First reportedQ4 2025
Last reportedQ1 2026

How to read this metric

An increase in negative adjustments often reflects rising market interest rates or widening credit spreads on the bank's debt.

Detailed definition

This represents the cumulative fair value adjustments, including discounts or premiums, applied to the bank's debt oblig...

Peer comparison

Reported by most large financial institutions with significant long-term debt issuance.

Metric ID: debt_fair_value_adjustments

Historical Data

8 periods
 Q4 '23Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$0.00$0.00-$18.00M-$19.00M-$17.00M-$11.00M-$5.00M-$40.00M
QoQ Change-5.6%+10.5%+35.3%+54.5%-700.0%
YoY Change+72.2%-110.5%
Range-$40.00M$0.00
Avg YoY Growth-19.2%
Median YoY Growth-19.2%

Frequently Asked Questions

What is U.S. Bancorp's debt fair value adjustments and discounts?
U.S. Bancorp (USB) reported debt fair value adjustments and discounts of -$40.00M in Q1 2026.
How has U.S. Bancorp's debt fair value adjustments and discounts changed year-over-year?
U.S. Bancorp's debt fair value adjustments and discounts decreased by 110.5% year-over-year, from -$19.00M to -$40.00M.
What does debt fair value adjustments and discounts mean?
The adjustments made to the book value of debt to reflect current market interest rates and credit conditions.