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OTHER LIABILITIES
9 Months Ended
Sep. 30, 2024
Other Liabilities Disclosure [Abstract]  
OTHER LIABILITIES
NOTE 13 — OTHER LIABILITIES

The following table includes the components of other liabilities:

Other Liabilities
dollars in millionsSeptember 30, 2024December 31, 2023
Deferred taxes (1)
$3,561 $3,579 
Commitments to fund tax credit investments1,033 947 
Incentive plan liabilities570 689 
Fair value of derivative financial instruments507 636 
Accrued expenses and accounts payable265 351 
Lease liabilities373 396 
Reserve for off-balance sheet credit exposure281 316 
Accrued interest payable149 137 
Other1,015 855 
Total other liabilities$7,754 $7,906 
(1) Primarily includes deferred taxes associated with the SVBB Acquisition. Refer to Note 2—Business Combinations for additional information.