Other Assets (Tables)

9 Months Ended

Sep. 30, 2016

Table 6.1 presents the components of other assets.

Table 6.1: Other Assets



(in millions)	Sep 30, 2016		Dec 31, 2015
Nonmarketable equity investments:
Cost method:
Federal bank stock	$	6,072	4,814
Private equity	1,459		1,626
Auction rate securities	546		595
Total cost method	8,077		7,035
Equity method:
LIHTC (1)	9,228		8,314
Private equity	3,674		3,300
Tax-advantaged renewable energy	1,599		1,625
New market tax credit and other	312		408
Total equity method	14,813		13,647
Fair value (2)	3,441		3,065
Total nonmarketable equity investments	26,331		23,747
Corporate/bank-owned life insurance	19,303		19,199
Accounts receivable (3)	31,220		26,251
Interest receivable	5,309		5,065
Core deposit intangibles	1,850		2,539
Customer relationship and other amortized intangibles	1,137		614
Foreclosed assets:
Residential real estate:
Government insured/guaranteed (3)	282		446
Non-government insured/guaranteed	322		414
Non-residential real estate	416		565
Operating lease assets	10,253		3,782
Due from customers on acceptances	265		273
Other (4)	26,899		17,887
Total other assets	$	123,587	100,782


(1)	Represents low income housing tax credit investments.


(2)	Represents nonmarketable equity investments for which we have elected the fair value option. See Note 13 (Fair Values of Assets and Liabilities) for additional information.

(3)

Certain government-guaranteed residential real estate mortgage loans upon foreclosure are included in Accounts receivable. Both principal and interest related to these foreclosed real estate assets are collectible because the loans were predominantly insured by the FHA or guaranteed by the VA. For more information on ASU 2014-14 and the classification of certain government-guaranteed mortgage loans upon foreclosure, see Note 1 (Summary of Significant Accounting Policies) to Financial Statements in our 2015 10-K.


(4)	Includes derivatives designated as hedging instruments, derivatives not designated as hedging instruments, and derivative loan commitments, which are carried at fair value. See Note 12 (Derivatives) for additional information.

Table 6.2 presents income (expense) related to nonmarketable equity investments.

Table 6.2: Nonmarketable Equity Investments



	Quarter ended September 30,					Nine months ended September 30,
(in millions)	2016			2015		2016		2015
Net realized gains from nonmarketable equity investments	$	55		632		369		1,462
All other	(83		)	(161	)	(404	)	(587	)
Total	$	(28	)	471		(35	)	875