INCOME TAXES - Deferred Income Taxes (Details) - USD ($) $ in Millions	Dec. 31, 2025	Dec. 31, 2024
Deferred tax assets
Credit loss deduction	$ 5,755	$ 5,477
Deferred compensation and employee benefits	2,491	2,407
Investment and loan basis differences	4,156	4,463
Tax credit and net operating loss carry-forwards	14,022	15,878
Fixed assets and leases	5,191	4,878
Other deferred tax assets	8,195	5,993
Gross deferred tax assets	39,810	39,096
Valuation allowance	4,984	4,329
Deferred tax assets after valuation allowance	34,826	34,767
Deferred tax liabilities
Intangibles and leases	2,278	2,340
Non-U.S. withholding taxes	834	893
Debt issuances	293	308
Other deferred tax liabilities	1,890	1,381
Gross deferred tax liabilities	5,295	4,922
Net deferred tax assets	$ 29,531	$ 29,845

The sum of the tax effects as of the balance sheet date of the amount of excesses of tax deductions over gross income in a year which cannot be used on the tax returns in the current year but can be carried forward to reduce taxable income or income taxes payable in a future year and future tax deductions arising from all unused tax credit carryforwards which have been reduced by a valuation allowance.

No definition available.