The Bancorp disaggregates ALLL balances and transactions in the ALLL by portfolio segment. Credit quality related disclosures for loans and leases are further disaggregated by class. The disaggregated disclosure requirements relating to information as of the end of a reporting period do not apply to periods ending before December 31, 2010. The disaggregated disclosure requirements relating to activity that occurs during a reporting period do not apply to periods beginning before December 15, 2010.


			For the three months		For the nine months
			ended September 30,		ended September 30,
($ in millions)			2011	2010	2011	2010
Balance, beginning of period		$	2,614	3,693	3,004	3,749
	Impact of change in accounting principle		-	-	-	45
	Losses charged off		(294)	(992)	(1,034)	(2,086)
	Recoveries of losses previously charged off		32	36	101	114
	Provision for loan and lease losses		87	457	368	1,372
Balance, end of period		$	2,439	3,194	2,439	3,194

The following tables provide a summary of the ALLL and related loans and leases classified by portfolio segment:

For purposes of monitoring the credit quality and risk characteristics of its commercial portfolio segment, the Bancorp disaggregates the segment into the following classes: commercial and industrial, commercial mortgage owner-occupied, commercial mortgage nonowner-occupied, commercial construction and commercial leasing.

To facilitate the monitoring of credit quality within the commercial portfolio segment, and for purposes of analyzing historical loss rates used in the determination of the ALLL for the commercial portfolio segment, the Bancorp utilizes the following categories of credit grades: pass, special mention, substandard, doubtful or loss. The five categories, which are derived from standard regulatory rating definitions, are assigned upon initial approval of credit to borrowers and updated periodically thereafter. Pass ratings, which are assigned to those borrowers that do not have identified potential or well defined weaknesses and for which there is a high likelihood of orderly repayment, are updated periodically based on the size and credit characteristics of the borrower. All other categories are updated on a quarterly basis during the month preceding the end of the calendar quarter.

The Bancorp assigns a special mention rating to loans and leases that have potential weaknesses that deserve management's close attention. If left uncorrected, these potential weaknesses may, at some future date, result in the deterioration of the repayment prospects for the loan or lease or the Bancorp's credit position.

The Bancorp assigns a substandard rating to loans and leases that are inadequately protected by the current sound worth and paying capacity of the borrower or of the collateral pledged. Substandard loans and leases have well defined weaknesses or weaknesses that could jeopardize the orderly repayment of the debt. Loans and leases in this grade also are characterized by the distinct possibility that the Bancorp will sustain some loss if the deficiencies noted are not addressed and corrected.

The Bancorp assigns a doubtful rating to loans and leases that have all the attributes of a substandard rating with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions, and values, highly questionable and improbable. The possibility of loss is extremely high, but because of certain important and reasonable specific pending factors that may work to the advantage of and strengthen the credit quality of the loan or lease, its classification as an estimated loss is deferred until its more exact status may be determined. Pending factors may include a proposed merger or acquisition, liquidation proceeding, capital injection, perfecting liens on additional collateral or refinancing plans.

Loans and leases classified as loss are considered uncollectible and are charged off in the period in which they are determined to be uncollectible. Because loans and leases in this category are fully charged down, they are not included in the following tables.

The following table summarizes the credit risk profile of the Bancorp's commercial portfolio segment, by class:

			Special
As of September 30, 2011 ($ in millions)		Pass	Mention	Substandard	Doubtful	Total
Commercial and industrial loans	$	25,510	1,598	2,023	127	29,258
Commercial mortgage loans owner-occupied		4,080	562	785	19	5,446
Commercial mortgage loans nonowner-occupied		3,293	550	1,013	28	4,884
Commercial construction loans		418	258	511	26	1,213
Commercial leases		3,298	42	27	1	3,368
Total	$	36,599	3,010	4,359	201	44,169

For purposes of monitoring the credit quality and risk characteristics of its consumer portfolio segment, the Bancorp disaggregates the segment into the following classes: home equity, automobile loans, credit card, and other consumer loans and leases. The Bancorp's residential mortgage portfolio segment is also a separate class.

The Bancorp considers repayment performance as the best indicator of credit quality for residential mortgage and consumer loans. Residential mortgage loans that have principal and interest payments that have become past due 150 days are classified as nonperforming unless such loans are both well secured and in the process of collection. Home equity loans with principal and interest payments that have become past due 180 days are classified as nonperforming unless such loans are both well secured and in the process of collection. Automobile and other consumer loans and leases that have principal and interest payments that have become past due 120 days are classified as nonperforming unless the loan is both well secured and in the process of collection. Credit card loans that have been modified in a TDR are classified as nonperforming unless such loans have a sustained repayment performance of six months or greater and are reasonably assured of repayment in accordance with the restructured terms. Well secured loans are collateralized by perfected security interests in real and/or personal property for which the Bancorp estimates proceeds from sale would be sufficient to recover the outstanding principal and accrued interest balance of the loan and pay all costs to sell the collateral. The Bancorp considers a loan in the process of collection if collection efforts or legal action is proceeding and the Bancorp expects to collect funds sufficient to bring the loan current or recover the entire outstanding principal and accrued interest balance. The following table summarizes the credit risk profile of the Bancorp's residential mortgage and consumer portfolio segments, by class:

		September 30, 2011		December 31, 2010
($ in millions)		Performing	Nonperforming	Performing	Nonperforming
Residential mortgage loans^(a)	$	9,911	276	8,642	268
Home equity		10,862	58	11,457	56
Automobile loans		11,591	2	10,980	3
Credit card		1,832	46	1,841	55
Other consumer loans and leases		406	1	597	84
Total	$	34,602	383	33,517	466

The following tables summarize the Bancorp's recorded investment in portfolio loans and leases by age and class:

				Past Due
			Current		90 Days			90 Days Past
As of September 30, 2011			Loans and	30-89	and	Total	Total Loans	Due and Still
($ in millions)			Leases	Days	Greater^(c)	Past Due	and Leases	Accruing
Commercial:
	Commercial and industrial loans	$	28,949	57	252	309	29,258	9
	Commercial mortgage owner-occupied loans		5,291	35	120	155	5,446	2
	Commercial mortgage nonowner-occupied loans		4,629	73	182	255	4,884	7
	Commercial construction loans		1,024	11	178	189	1,213	44
	Commercial leases		3,355	3	10	13	3,368	1
Residential mortgage loans^{(a) (b)}			9,721	107	359	466	10,187	91
Consumer:
	Home equity		10,651	128	141	269	10,920	83
	Automobile loans		11,514	67	12	79	11,593	9
	Credit card		1,777	32	69	101	1,878	28
	Other consumer loans and leases		405	1	1	2	407	0
Total portfolio loans and leases^(a)		$	77,316	514	1,324	1,838	79,154	274

				Past Due
			Current		90 Days			90 Days Past
As of December 31, 2010			Loans and	30-89	and	Total	Total Loans	Due and Still
($ in millions)			Leases	Days	Greater^(c)	Past Due	and Leases	Accruing
Commercial:
	Commercial and industrial loans	$	26,687	201	303	504	27,191	16
	Commercial mortgage owner-occupied loans		5,151	50	139	189	5,340	8
	Commercial mortgage nonowner-occupied loans		5,252	38	215	253	5,505	3
	Commercial construction loans		1,831	72	145	217	2,048	3
	Commercial leases		3,361	10	7	17	3,378	0
Residential mortgage loans^{(a) (b)}			8,404	138	368	506	8,910	100
Consumer:
	Home equity		11,220	148	145	293	11,513	89
	Automobile loans		10,872	96	15	111	10,983	13
	Credit card		1,771	35	90	125	1,896	42
	Other consumer loans and leases		672	3	6	9	681	0
Total portfolio loans and leases^(a)		$	75,221	791	1,433	2,224	77,445	274

Larger commercial loans included within aggregate borrower relationship balances exceeding $1 million that exhibit probable or observed credit weaknesses are subject to individual review for impairment. The Bancorp also performs an individual review on loans that are restructured in a troubled debt restructuring. The Bancorp considers the current value of collateral, credit quality of any guarantees, the loan structure, and other factors when evaluating whether an individual loan is impaired. Other factors may include the geography and industry of the borrower, size and financial condition of the borrower, cash flow and leverage of the borrower, and the Bancorp's evaluation of the borrower's management. Smaller-balance homogenous loans that are collectively evaluated for impairment are not included in the following tables.

The following table summarizes the Bancorp's impaired loans and leases (by class) that were subject to individual review:

			Unpaid
As of September 30, 2011			Principal	Recorded
($ in millions)			Balance	Investment		Allowance
With a related allowance recorded:
Commercial:
	Commercial and industrial loans	$	490	375		169
	Commercial mortgage owner-occupied loans		49	36		5
	Commercial mortgage nonowner-occupied loans		192	128		24
	Commercial construction loans		155	102		19
	Commercial leases		14	14		5
Restructured residential mortgage loans			1,106	1,055		131
Restructured consumer:
	Home equity		399	395		46
	Automobile loans		37	37		5
	Credit card		101	90		14
	Other consumer loans and leases		3	3		0
Total impaired loans with a related allowance		$	2,546	2,235		418
With no related allowance recorded:
Commercial:
	Commercial and industrial loans	$	296	233		0
	Commercial mortgage owner-occupied loans		100	86		0
	Commercial mortgage nonowner-occupied loans		166	142		0
	Commercial construction loans		171	106		0
	Commercial leases		6	6		0
Restructured residential mortgage loans			237	192		0
Restructured consumer:
	Home equity		54	51		0
	Automobile loans		5	5		0
Total impaired loans with no related allowance			1,035	821		0
Total impaired loans		$	3,581	3,056	^(a)	418

The following table summarizes the Bancorp's average impaired loans and leases and interest income by class for the three and nine months ended September 30, 2011:

			For the three months ended		For the nine months ended
			September 30, 2011		September 30, 2011
			Average	Interest	Average	Interest
			Recorded	Income	Recorded	Income
($ in millions)			Investment	Recognized	Investment	Recognized
Commercial:
	Commercial and industrial loans	$	540	15	524	40
	Commercial mortgage owner-occupied loans		116	5	121	15
	Commercial mortgage nonowner-occupied loans		287	9	294	25
	Commercial construction loans		190	8	185	19
	Commercial leases		18	0	22	0
Restructured residential mortgage loans			1,243	13	1,219	34
Restructured consumer:
	Home equity		446	17	445	34
	Automobile loans		42	1	40	2
	Credit card		95	1	97	3
	Other consumer loans and leases		28	0	43	0
Total impaired loans		$	3,005	69	2,990	172

The following table summarizes the Bancorp's impaired loans and leases (by class) that were subject to individual review:

			Unpaid
As of December 31, 2010			Principal	Recorded
($ in millions)			Balance	Investment		Allowance
With a related allowance recorded:
Commercial:
	Commercial and industrial loans	$	404	291		128
	Commercial mortgage owner-occupied loans		49	37		4
	Commercial mortgage nonowner-occupied loans		386	202		40
	Commercial construction loans		240	150		31
	Commercial leases		15	15		7
Restructured residential mortgage loans			1,126	1,071		121
Restructured consumer:
	Home equity		400	397		53
	Automobile loans		33	32		5
	Credit card		100	100		18
	Other consumer loans and leases		78	78		31
Total impaired loans with a related allowance		$	2,831	2,373		438
With no related allowance recorded:
Commercial:
	Commercial and industrial loans	$	194	153		0
	Commercial mortgage owner-occupied loans		113	99		0
	Commercial mortgage nonowner-occupied loans		126	108		0
	Commercial construction loans		24	8		0
	Commercial leases		17	17		0
Restructured residential mortgage loans			146	121		0
Restructured consumer:
	Home equity		48	46		0
	Automobile loans		6	6		0
Total impaired loans with no related allowance			674	558		0
Total impaired loans		$	3,505	2,931	^(a)	438

During the three and nine months ended September 30, 2010, interest income of $53 million and $164 million, respectively, was recognized on impaired loans that had an average balance of $3.1 billion for both periods.

			September 30,	December 31,	September 30,
($ in millions)			2011	2010	2010
	Nonaccrual loans and leases	$	1,134	1,333	1,378
	Restructured nonaccrual loans and leases		404	347	206
Total nonperforming loans and leases			1,538	1,680	1,584
	OREO and other repossessed property^(a)		406	494	498
Total nonperforming assets^(b)			1,944	2,174	2,082
Total loans and leases 90 days past due and still accruing		$	274	274	317

The following table summarizes the Bancorp's nonperforming loans and leases, by class, as of:

If a borrower is experiencing financial difficulty, the Bancorp may consider, in certain circumstances, modifying the terms of their loan to maximize collection of amounts due. Typically, these modifications reduce the loan interest rate, extend the loan term, or in limited circumstances, reduce their principal balance of the loan. These modifications are classified as TDRs.

Within each of the Bancorp's loan classes, TDRs typically involve either a reduction of the stated interest rate of the loan, an extension of the loan's maturity date(s) at a stated rate lower than the current market rate for a new loan with similar risk, or in limited circumstances, a reduction of the face amount of the loan or the loan's accrued interest. Upon modification, an impairment loss is recognized as an increase to the ALLL and is measured as the difference between the original loan's carrying amount and the present value of expected future cash flows discounted at the original, effective yield of the loan. If a portion of the original loan's face amount is determined to be uncollectible at the time of modification, or if the TDR involves a reduction of the face amount of the loan or the loan's accrued interest, that amount is charged off to the ALLL.

The following table provides a summary of loans modified in a TDR by the Bancorp during the three months ended September 30, 2011:

			Recorded investment		Increase
		Number of loans	in loans modified		(Decrease)	Charge-offs
		modified in a TDR	in a TDR		to ALLL upon	recognized upon
($ in millions)^(a)		during the period^(b)	during the period		modification	modification
Commercial:
	Commercial and industrial loans	7	$	33	(2)	0
	Commercial mortgage owner-occupied loans	7		5	(4)	0
	Commercial mortgage nonowner-occupied loans	15		44	(4)	0
	Commercial construction loans	4		22	-	0
Residential mortgage loans		384		79	8	0
Consumer:
	Home equity	347		21	1	0
	Automobile loans	371		7	1	0
	Credit card	2,781		17	2	0
Total portfolio loans and leases		3,916	$	228	2	0

The following table provides a summary of loans modified in a TDR by the Bancorp during the nine months ended September 30, 2011:

			Recorded investment		Increase
		Number of loans	in loans modified		(Decrease)	Charge-offs
		modified in a TDR	in a TDR		to ALLL upon	recognized upon
($ in millions)^(a)		during the period^(b)	during the period		modification	modification
Commercial:
	Commercial and industrial loans	35	$	113	2	1
	Commercial mortgage owner-occupied loans	15		20	(6)	7
	Commercial mortgage nonowner-occupied loans	28		77	(17)	3
	Commercial construction loans	9		43	(4)	0
	Commercial leases	2		0	0	0
Residential mortgage loans		1,273		255	26	0
Consumer:
	Home equity	999		61	1	0
	Automobile loans	1,135		21	2	0
	Credit card	9,188		61	9	0
Total portfolio loans and leases		12,684	$	651	13	11

The Bancorp considers TDRs that become 90 days or more past due under the modified terms as subsequently defaulted. The following table provides a summary of subsequent defaults that occurred during the three months ended September 30, 2011 and within 12 months of the restructuring date:

		Number of		Recorded
($ in millions)^(a)		Contracts		Investment
Commercial:
	Commercial and industrial loans	1	$	13
	Commercial mortgage nonowner-occupied loans	2		1
	Commercial construction loans	1		1
Residential mortgage loans		75		12
Consumer:
	Home equity	49		3
	Automobile loans	8		0
	Credit card	14		0
Total portfolio loans and leases		150	$	30

The following table provides a summary of subsequent defaults that occurred during the nine months ended September 30, 2011 and within 12 months of the restructuring date:

		Number of		Recorded
($ in millions)^(a)		Contracts		Investment
Commercial:
	Commercial and industrial loans	7	$	20
	Commercial mortgage owner-occupied loans	3		1
	Commercial mortgage nonowner-occupied loans	7		5
	Commercial construction loans	5		7
	Commercial leases	5		3
Residential mortgage loans		235		39
Consumer:
	Home equity	172		11
	Automobile loans	20		1
	Credit card	60		1
Total portfolio loans and leases		514	$	88