U.S. Bancorp Financing Receivable, Unamortized Loan Cost (Fee) and Purchase Premium (Discount) remained flat by 0.0% to -$2.00B in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 20.0%, from -$2.50B to -$2.00B. Over 3 years (FY 2022 to FY 2025), Financing Receivable, Unamortized Loan Cost (Fee) and Purchase Premium (Discount) shows an upward trend with a -13.6% CAGR.
An increase may indicate higher recent loan origination activity or specific purchase accounting adjustments, while a decrease suggests the amortization of older portfolios.
This represents the net balance of unamortized loan origination fees, costs, and purchase premiums or discounts associat...
Standard across all commercial banks; peers typically report this as a component of the net carrying value of loans.
other_financing_receivable_unamortized_loan_commitment_o_3b26ef| Q4 '22 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Value | -$3.10B | -$2.70B | -$2.70B | -$2.70B | -$2.60B | -$2.50B | -$2.40B | -$2.10B | -$2.00B | -$2.00B |
| QoQ Change | — | +12.9% | +0.0% | +0.0% | +3.7% | +3.8% | +4.0% | +12.5% | +4.8% | +0.0% |
| YoY Change | — | +12.9% | — | — | — | +7.4% | +11.1% | +22.2% | +23.1% | +20.0% |