Provision for Loan/Lease Losses or Credit Loss Expense
Before CECL (pre-2019-03-31): just provision (a300). From 2019-03-31: provision plus CECL credit loss expense (is0017).
provision_credit_loss_expense · A figure a credit union files
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
IS0017is 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 |
|---|---|---|---|
300 | Provision for Loan & Lease Losses | added | added |
IS0017 | (CECL) Total Credit Loss Expense Read from Q1 2019 | not read | added |
The callseries expressions
- Version 2, from Q1 2019
a300 + is0017- Version 1, until Q4 2018
a300
The form’s account 300 is a300 in an expression and in the release’s files.
The release publishes no peer figures for this measure.
About the series
- Code
provision_credit_loss_expense· 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
- Ratios
- Provision for Loan/Lease Losses or Credit Loss Expense / Average Assets
plll_to_avg_assets
- Provision for Loan/Lease Losses or Credit Loss Expense / Average Assets
- How to cite it
- QuarterCall Callseries, series
provision_credit_loss_expense, 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.