Presentation of ACL and Provision for Credit Losses | | | | | | | | | | ACL | Provision for Credit Losses | | AFS securities | Contra investment securities | Other revenue |
Presentation of ACL and Provision for Credit Losses | | | | | | | | | | ACL | Provision for Credit Losses | | Held for investment loans | Contra asset | Provision for credit losses | Other instruments measured at amortized cost (e.g., HTM securities and customer and other receivables) | Contra asset | Other revenues | | Employee loans | Contra asset | Compensation and benefits expenses | | Held for investment lending commitments | Other liabilities and accrued expenses | Provision for credit losses | Other off-balance sheet instruments (e.g., certain guarantees) | Other liabilities and accrued expenses | Other expenses |
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