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INCOME TAXES - Deferred Income Taxes (Details) - USD ($)
$ in Millions
Dec. 31, 2022
Dec. 31, 2021
Deferred tax assets    
Credit loss deduction $ 5,162 $ 5,330
Deferred compensation and employee benefits 2,059 2,335
U.S. tax on non-U.S. earnings 1,191 1,138
Investment and loan basis differences 5,149 2,970
Tax credit and net operating loss carry-forwards 14,623 15,620
Fixed assets and leases 3,551 3,064
Other deferred tax assets 4,055 3,549
Gross deferred tax assets 35,790 34,006
Valuation allowance 2,438 4,194
Deferred tax assets after valuation allowance 33,352 29,812
Deferred tax liabilities    
Intangibles and leases (2,271) (2,446)
Non-U.S. withholding taxes (1,142) (987)
Debt issuances (595) (126)
Other deferred tax liabilities (1,672) (1,464)
Gross deferred tax liabilities (5,680) (5,023)
Net deferred tax assets $ 27,672 $ 24,789