COMMITMENTS AND CONTINGENCIES (Tables)

3 Months Ended

Mar. 31, 2026

Commitments and Contingencies Disclosure [Abstract]

Schedule of Fair Value, Off-balance Sheet Risks

The accompanying table summarizes credit-related commitments and other purchase and funding commitments:

dollars in millions	March 31, 2026		December 31, 2025
Financing Commitments
Financing assets (excluding leases)	$	52,771	$	51,726
Letters of Credit
Financial standby letters of credit	2,688		2,583
Other letters of credit	182		227
Deferred Purchase Agreements	1,584		1,723
Purchase and Funding Commitments (1)	145		102

(1)    BancShares’ purchase and funding commitments relate to the Rail segment commitments to fund railcar manufacturer purchase and upgrade commitments.