v3.25.4
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Jan. 01, 2023
Dec. 31, 2022
Loans charge off and interest accrual period          
Transfer of investment securities from HTM to AFS [1],[2],[3] $ 0 $ 0 $ 3,324    
Allowance for credit losses on loans (ACLL) (19,247) (18,574) (18,145)   $ (16,974)
Other assets 117,677 102,206      
Stockholders’ equity 213,822 209,366 206,251    
Deferred tax assets (29,531) (29,845)      
Decrease to other liabilities (86,370) (68,114)      
Retained earnings          
Loans charge off and interest accrual period          
Stockholders’ equity 215,128 206,294 198,905   194,734
Accumulated other comprehensive income (loss)          
Loans charge off and interest accrual period          
Stockholders’ equity $ (41,897) (47,852) (44,800)   (47,062)
Cumulative effect of adoption          
Loans charge off and interest accrual period          
Allowance for credit losses on loans (ACLL)         352
Cumulative effect of adoption | Accounting Standards Update 2018-12          
Loans charge off and interest accrual period          
Stockholders’ equity       $ 27  
Decrease to other liabilities       39  
Cumulative effect of adoption | Accounting Standards Update 2022-02          
Loans charge off and interest accrual period          
Allowance for credit losses on loans (ACLL)       (352)  
Other assets       40  
Stockholders’ equity       290  
Deferred tax assets       $ 102  
Cumulative effect of adoption | Retained earnings          
Loans charge off and interest accrual period          
Stockholders’ equity [4]   $ 0 $ 0   290
Cumulative effect of adoption | Accumulated other comprehensive income (loss)          
Loans charge off and interest accrual period          
Stockholders’ equity [4]         $ 27
Minimum          
Loans charge off and interest accrual period          
Number of months in sustained period of repayment performance for cash-basis loans to return to an accrual status 6 months        
Installment and real estate loans          
Loans charge off and interest accrual period          
Past due period for consumer loans when interest accrual ceases 90 days        
Corporate          
Loans charge off and interest accrual period          
Period for past due interest or principal payment of corporate loans to be considered doubtful 90 days        
[1] In January 2023, Citi adopted ASU 2022-01. Upon adoption, Citi transferred $3.3 billion of mortgage-backed securities from HTM classification to AFS classification as allowed under the ASU. At the time of transfer, the securities were in an unrealized gain position of $0.1 billion, which was recorded in AOCI upon transfer.
[2] Operating and finance lease right-of-use assets and lease liabilities represent non-cash investing and financing activities, respectively, and are not included in the non-cash investing activities presented here. See Note 29 for more information and balances as of December 31, 2025 and 2024.
[3] See “Significant Disposals” in Note 2.
[4] See “Accounting Changes” in Note 1.