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Summary of Significant Accounting Policies, Nature of Operations and Other Developments (Tables)
9 Months Ended
Sep. 30, 2015
Accounting Policies [Abstract]  
Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]
The following table displays the affected line items for the nine months ended September 30, 2014:
 
 
For the Nine Months Ended September 30, 2014
(Dollars in millions)
 
As Previously Reported
 
Reclassification Amounts
 
As Revised
Cash Flows from Operating Activities:
 
 
 
 
 
 
Depreciation, amortization and accretion, net
 
$
237

 
$
(13
)
 
$
224

Loans originated for sale
 
(309
)
 
(290
)
 
(599
)
Net proceeds from sale of loans originated for sale
 
327

 
246

 
573

Net cash provided by (used in) operating activities
 
1,046

 
(57
)
 
989

 
 
 
 
 
 
 
Cash Flows from Investing Activities:
 
 
 
 
 
 
Proceeds from sales of loans
 
330

 
(246
)
 
84

Net decrease (increase) in loans
 
(6,690
)
 
303

 
(6,387
)
Net cash provided by (used in) investing activities
 
(6,720
)
 
57

 
(6,663
)
 
 
 
 
 
 
 
Cash Flows from Financing Activities:
 
 
 
 
 
 
Net cash provided by (used in) financing activities
 
3,990

 

 
3,990

 
 
 
 
 
 
 
Net change in cash and cash equivalents
 
$
(1,684
)
 
$

 
$
(1,684
)
 
 
 
 
 
 
 
Supplemental Schedule of Noncash Investing and Financing Activities:
 
 
 
 
 
 
Net transfer of loans held for investment to loans held for sale
 
$
386

 
$
(290
)
 
$
96

Schedule of Change in Accounting Policy
The consolidated balance sheet as of December 31, 2014; the changes in stockholder's equity as of December 31, 2013 and consolidated statements of income and comprehensive income for the three and nine months ended September 30, 2014 have been adjusted to reflect adoption of this guidance as follows:
 
 
 
December 31, 2014
(Dollars in millions)
 
As Previously Reported
 
Adjustment
 
As Reported Under New Guidance
Other assets
 
$
4,685

 
$
(55
)
 
$
4,630

Other liabilities
 
1,889

 
8

 
1,897

Retained earnings
 
8,346

 
(63
)
 
8,283

 
 
 
December 31, 2013
(Dollars in millions)
 
As Previously Reported
 
Adjustment
 
As Reported Under New Guidance
Retained earnings
 
$
7,512

 
$
(54
)
 
$
7,458

 
 
 
For the Three Months Ended
 
For the Nine Months Ended
 
 
 
September 30, 2014
 
September 30, 2014
(Dollars in millions)
 
As Previously Reported
 
Adjustment
 
As Reported Under New Guidance
 
As Previously Reported
 
Adjustment
 
As Reported Under New Guidance
Noninterest expense
 
 
 
 
 
 
 
 
 
 
 
 
 
Other
 
$
128

 
$
(22
)
 
$
106

 
$
337

 
$
(56
)
 
$
281

Income before income taxes and including noncontrolling interests
 
308

 
22

 
330

 
835

 
56

 
891

Income tax expense
 
67

 
21

 
88

 
179

 
63

 
242

Net Income Attributable to MUAH
 
$
246

 
$
1

 
$
247

 
$
670

 
$
(7
)
 
$
663