Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2024

Accounting Policies [Abstract]

Other Significant Accounting Policies

The following table identifies our other significant accounting policies and the note and page where a detailed description of each policy can be found:

Fair Value	Note	2	Page	130
Investment Securities	Note	3	Page	136
Loans and Allowance for Credit Losses	Note	4	Page	141
Goodwill and Other Intangible Assets	Note	5	Page	146
Derivative Financial Instruments	Note	10	Page	150
Offsetting Arrangements	Note	11	Page	154
Contingencies	Note	13	Page	158
Variable Interest Entities	Note	14	Page	159
Equity-Based Compensation	Note	18	Page	165
Income Taxes	Note	22	Page	169
Earnings Per Common Share	Note	23	Page	170
Revenue from Contracts with Customers	Note	25	Page	173

New Accounting Standards Issued But Not Yet Adopted

Standard	Description	Effective Date	Effects on the financial statements or other significant matters
ASU 2024-03, Income Statement (Subtopic 220-40): Reporting Comprehensive Income - Expense Disaggregation Disclosures	The amendments require disclosure of information about certain costs and expenses in both interim and annual reporting periods. Specified information includes expense amounts relating to purchases of inventory, employee compensation, depreciation, intangible asset amortization, and selling expenses with the definition thereof.	Annual reporting for period ending December 31, 2027 and for interim reporting in 2028	We are currently evaluating the disclosure impact of the new standard.
ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures	The amendments related to the rate reconciliation and income taxes paid disclosures and require disclosures of (1) consistent categories and greater disaggregation of information in the rate reconciliation and (2) income taxes paid disaggregated by jurisdiction. Additional amendments require (1) disclosures of pretax income (or loss) and income tax expense (or benefit) to be consistent with U.S. Securities and Exchange Commission regulations, and (2) remove disclosures that no longer are considered cost beneficial or relevant.	Annual reporting for period ending December 31, 2025	We are currently evaluating the disclosure impact of the new standard.