ALLL or ACL (combined allowance)
Allowance for loan and lease losses (ALLL) plus allowance for credit losses on loans (ACL, CECL). Before CECL adoption, this is just ALLL (a719). From 2019-03-31, includes both.
alll_or_acl · A figure computed from filed figures
Definition
Two versions. Release v2026.2.27 covers Q1 2019 to Q2 2026, so its figures use one definition throughout. Why account codes change
- Q1 2019
AS0048is read. This change falls in the release’s first quarter, so the release’s series do not span it.
2 accounts, 1 of which a change of definition adds, drops or turns round.
| Account | NCUA's description, on the current form | Version 1until Q4 2018 · before the release | Version 2from Q1 2019 |
|---|---|---|---|
719 | Allowance for Loan & Lease Losses | added | added |
AS0048 | (CECL) Allowance for Credit Losses on Loans and Leases Read from Q1 2019 | not read | added |
The callseries expressions
- Version 2, from Q1 2019
a719 + as0048- Version 1, until Q4 2018
a719
The form’s account 719 is a719 in an expression and in the release’s files.
The release publishes no peer figures for this measure.
About the series
- Code
alll_or_acl· currency- Coverage
- Q1 2019 to Q2 2026: the cycles 2019-03-31 to 2026-06-30
- NCUA
- NCUA's Financial Performance Report has a line defined by the same accounts. How the engine compares them
- Same accounts
- Loss Coverage Denominator also reads
719andAS0048. - Allowance for Credit Losses on Loans (CECL) also reads
AS0048. - Allowance for Loan and Lease Losses also reads
719.
- Loss Coverage Denominator also reads
- Ratios
- Net Worth + ALLL or ACL / Total Assets + ALLL or ACL
net_worth_plus_alll_acl_to_total_assets_plus_alll_acl
- Net Worth + ALLL or ACL / Total Assets + ALLL or ACL
- How to cite it
- QuarterCall Callseries, series
alll_or_acl, release v2026.2.27.
NCUA’s descriptions are the current Call Report form’s wording.
Source: NCUA Call Report; definitions from the catalogue of release v2026.2.27.
QuarterCall publishes analysis of publicly available NCUA Call Report data. Nothing here is investment, financial, or membership advice.