U.S. Bancorp reclassifies revenue and loan lines; no impact on net income, total assets, or EPS

US BANCORP DE

Corporate payment products revenue renamed to Corporate payment and treasury management revenue, now includes treasury management and stored-value card revenue.
Service charges renamed to Lending and deposit-related fees; loan and leasing fees moved from Capital markets revenue.
Small business credit card loans reclassified from Commercial to Credit card loan portfolio.
Impact Finance business unit moved from Treasury and Corporate Support to Wealth, Corporate, Commercial and Institutional Banking segment.
Historical financial data restated for quarters Q1 2024 through Q4 2025; no change to previously reported net income, total loans, or diluted EPS.

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