# U.S. bank allowance for credit losses on loans and leases

Seasonally adjusted monthly average balance of the allowance for credit losses on loans and leases at U.S. commercial banks, in USD million. H.8 presents this accounting allowance as a positive amount deducted from loans and leases; it is not a measure of loan originations or realized charge-offs. Since April 6, 2022, foreign-related institutions have not reported this allowance separately, and it is included in net due to related foreign offices, which affects the series coverage (Federal Reserve H.8, item 28 and footnote 20).

## Key facts

- U.S. bank allowance for credit losses on loans and leases in the United States was $202.34 billion in September 2026, according to the Board of Governors of the Federal Reserve System.
- Published for 1 places, with figures from July 2009 to September 2026.
- Figures last updated on 2026-10-16.

- Indicator id: `bank_credit_loss_allowance_usd`
- Unit: USD million
- Note: H.8 covers commercial banks in the 50 states and the District of Columbia, including domestically chartered banks, U.S. branches and agencies of foreign banks, and Edge Act and agreement corporations. It excludes International Banking Facilities, U.S. territories, savings institutions, credit unions, and consumer finance companies. The XML date is the calendar month-end label, but each monthly level is a pro rata average of estimated weekly Wednesday balances, not a month-end balance. These are balance-sheet stocks, not new lending or loan originations. Some indicators are aggregates with their components also listed, so an aggregate and its components should not be added together. Federal Reserve notes document reporting and category reclassifications that can affect levels; published H.8 growth rates adjust for major nonbank structural changes and accounting changes, while the levels shown here retain these breaks and may not be comparable across them.
- Web page: https://invokely.ai/en/us-bank-allowance-credit-losses-loans-leases
- API: https://invokely.ai/api/v1/indicators/bank_credit_loss_allowance_usd

## Latest figures

| Place | Period | USD million | Source |
|---|---|---:|---|
| United States | 2026-09 | 202,340.8 | Board of Governors of the Federal Reserve System. H.8 Assets and Liabilities of Commercial Banks in the United States: U.S. bank allowance for credit losses on loans and leases, seasonally adjusted monthly average, USD million (B1043NCBAM). https://www.federalreserve.gov/releases/h8/current/. Retrieved 2026-10-16. |