Discontinued — last reported Q3 '23

Current Assets

Resale Agreements - Offset Policy Deduction

U.S. Bancorp Resale Agreements - Offset Policy Deduction decreased by 35.2% to $294.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 25.4%, from $394.00M to $294.00M. Over 5 years (FY 2020 to FY 2025), Resale Agreements - Offset Policy Deduction shows an upward trend with a 11.6% CAGR.

Analysis

StatementBalance Sheet Statement
SectionCurrent Assets
CategoryEfficiency
SignalContext dependent
VolatilityModerate
First reportedQ4 2018
Last reportedQ3 2023

How to read this metric

Changes reflect shifts in the company's netting strategy or the volume of matched-book repo transactions.

Detailed definition

This represents the reduction in the reported value of resale agreements (reverse repos) due to the company's accounting...

Peer comparison

Standard for banks using netting agreements; peers report this in the notes to the balance sheet.

Metric ID: resale_agreements_offset_deduction

Historical Data

20 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$233.00M$317.00M$249.00M$405.00M$386.00M$305.00M$102.00M$473.00M$303.00M$591.00M$568.00M$401.00M$450.00M$555.00M$851.00M$394.00M$208.00M$32.00M$454.00M$294.00M
QoQ Change+36.1%-21.5%+62.7%-4.7%-21.0%-66.6%+363.7%-35.9%+95.0%-3.9%-29.4%+12.2%+23.3%+53.3%-53.7%-47.2%-84.6%>999%-35.2%
YoY Change+65.7%-3.8%-59.0%+16.8%-21.5%+93.8%+456.9%-15.2%+48.5%-6.1%+49.8%-1.7%-53.8%-94.2%-46.7%-25.4%
Range$32.00M$851.00M
CAGR+5.0%
Avg YoY Growth+25.3%
Median YoY Growth-4.9%

Frequently Asked Questions

What is U.S. Bancorp's resale agreements - offset policy deduction?
U.S. Bancorp (USB) reported resale agreements - offset policy deduction of $294.00M in Q1 2026.
How has U.S. Bancorp's resale agreements - offset policy deduction changed year-over-year?
U.S. Bancorp's resale agreements - offset policy deduction decreased by 25.4% year-over-year, from $394.00M to $294.00M.
What is the long-term trend for U.S. Bancorp's resale agreements - offset policy deduction?
Over 5 years (2020 to 2025), U.S. Bancorp's resale agreements - offset policy deduction has grown at a 11.6% compound annual growth rate (CAGR), from $262.00M to $454.00M.
What does resale agreements - offset policy deduction mean?
A reduction in reported resale agreement assets because they are netted against similar liabilities.