Source: Board of Governors of the Federal Reserve System (US)  

Release: H.8 Assets and Liabilities of Commercial Banks in the United States  

Units:  Billions of U.S. Dollars, Not Seasonally Adjusted

Frequency:  Monthly

Notes:

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/.