Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2025

Accounting Policies [Abstract]

Summary of Prior Period Adjustments

The following tables display our changes to the condensed consolidated balance sheets and condensed consolidated statements of cash flows.

Condensed Consolidated Balance Sheets
		As of December 31, 2024
		As Previously Reported		Adjustment for Change in Accounting Principle		As Adjusted
	(Dollars in millions)
Cash		$	38,853	$	(25,376)	$	13,477
Restricted cash		39,958		(14,899)		25,059
Securities purchased under agreements to resell		15,975		40,275		56,250

Condensed Consolidated Statements of Cash Flows
		For the Nine Months Ended September 30, 2024
		As Previously Reported		Adjustment for Change in Accounting Principle		As Adjusted
	(Dollars in millions)
Net change in securities purchased under agreements to resell		$	12,635	$	(4,125)	$	8,510
Net cash provided by (used in) investing activities		115,608		(4,125)		111,483
Net increase (decrease) in cash and restricted cash		8,066		(4,125)		3,941
Cash and restricted cash at beginning of period		68,706		(34,725)		33,981
Cash and restricted cash at end of period		76,772		(38,850)		37,922