# Graph: Allowance for Loan and Lease Losses, All Commercial Banks

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(a) Allowance for Loan and Lease Losses, All Commercial Banks, Billions of U.S. Dollars, Not Seasonally Adjusted (ALLACBW027NBOG)
Allowance for Loan and Lease Losses is a contra asset account. A contra asset account is an item that is entered on the asset side of the balance sheet of a corporation or entity even though the item has a credit or negative balance.

For further information, please refer to the Board of Governors of the Federal Reserve System's H.8 release, online at http://www.federalreserve.gov/releases/h8/.

Allowance for Loan and Lease Losses, All Commercial Banks

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Suggested Citation
``` Board of Governors of the Federal Reserve System (US), Allowance for Loan and Lease Losses, All Commercial Banks [ALLACBW027NBOG], retrieved from FRED, Federal Reserve Bank of St. Louis https://research.stlouisfed.org/fred2/series/ALLACBW027NBOG/, April 28, 2015. ```

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