Non-Current Assets
Deferred Tax Assets - Loan Loss Reserves
U.S. Bancorp Deferred Tax Assets - Loan Loss Reserves decreased by 0.9% to $2.07B in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 0.9%, from $2.09B to $2.07B. Over 5 years (FY 2020 to FY 2025), Deferred Tax Assets - Loan Loss Reserves shows relatively stable performance with a 0.3% CAGR.
Analysis
StatementBalance Sheet Statement
SectionNon-Current Assets
CategoryRisk
SignalContext dependent
VolatilityModerate
First reportedQ4 2018
Last reportedQ4 2025Feb 23, 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 | $1.56B | $1.98B | $2.05B | $2.09B | $2.07B |
| QoQ Change | — | +26.8% | +3.6% | +1.7% | -0.9% |
| YoY Change | — | +26.8% | +3.6% | +1.7% | -0.9% |
Range$1.56B – $2.09B
CAGR+32.5%
Avg YoY Growth+7.8%
Median YoY Growth+2.6%
Deferred Tax Assets - Loan Loss Reserves at Other Companies
Frequently Asked Questions
- What is U.S. Bancorp's deferred tax assets - loan loss reserves?
- U.S. Bancorp (USB) reported deferred tax assets - loan loss reserves of $2.07B in Q4 2025.
- How has U.S. Bancorp's deferred tax assets - loan loss reserves changed year-over-year?
- U.S. Bancorp's deferred tax assets - loan loss reserves decreased by 0.9% year-over-year, from $2.09B to $2.07B.
- What is the long-term trend for U.S. Bancorp's deferred tax assets - loan loss reserves?
- Over 5 years (2020 to 2025), U.S. Bancorp's deferred tax assets - loan loss reserves has grown at a 0.3% compound annual growth rate (CAGR), from $2.04B to $2.07B.
- 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.