v3.25.4
LEASES
12 Months Ended
Dec. 31, 2025
Leases [Abstract]  
LEASES LEASES
The Company’s operating leases, where Citi is a lessee, include real estate, such as office space and branches, and various types of equipment. These leases may contain renewal and extension options and early termination features; however, these options do not impact the lease term unless the Company is reasonably certain that it will exercise options. These leases have a weighted-average remaining lease term of approximately 7 years as of December 31, 2025 and 6.5 years as of December 31, 2024.
For additional information regarding Citi’s leases, see “Leases” in Note 1.
The following table presents information on the right-of-use (ROU) asset and lease liabilities included in Premises and equipment and Other liabilities, respectively:

In millions of dollarsDecember 31,
2025
December 31,
2024
ROU asset$3,009 $2,836 
Lease liability3,163 3,013 

The Company recognizes fixed lease costs on a straight-line basis throughout the lease term in the Consolidated Statement of Income. In addition, variable lease costs are recognized in the period in which the obligation for those payments is incurred.
The following table presents the total operating lease expense (principally for offices, branches and equipment) included in the Consolidated Statement of Income:

In millions of dollarsDec. 31, 2025Dec. 31, 2024Dec. 31, 2023
Operating lease expense$817 $842 $842 
Variable lease expense195 204 208 
Total lease costs(1)
$1,012 $1,046 $1,050 

(1)     Balances do not include $10 million, $9 million and $3 million of sublease income for the years ended December 31, 2025, 2024 and 2023, respectively.
The table below provides the supplemental Statement of Cash Flows information:

In millions of dollars
December 31,
2025
December 31,
2024
Cash paid for amounts included in the measurement of lease liabilities$719 $729 
ROU assets obtained in exchange for new operating lease liabilities(1)
713 777 

(1)     Represents non-cash activity and, accordingly, is not reflected in the Consolidated Statement of Cash Flows.

Citi’s future lease payments are as follows:

In millions of dollars
2026$718 
2027635 
2028546 
2029441 
2030363 
Thereafter1,008 
Total future lease payments$3,711 
Less imputed interest (based on weighted-average discount rate of 4.4%)
$(548)
Lease liability$3,163