---
schema_version: "secwatch.filing_event.v1"
accession: "0000036104-26-000017"
form_type: "8-K"
ticker: "USB"
cik: "0000036104"
company_name: "US BANCORP DE"
filed_at: "2026-04-08T23:59:59+00:00"
generated_at: "2026-05-15T06:57:18.953601+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.2
calibrated_materiality_score: 0.2
confidence: "high"
source: SEC EDGAR
---

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

## Summary
- 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.

## SEC filing metadata
- accession: 0000036104-26-000017
- form_type: 8-K
- ticker: USB
- cik: 0000036104
- company_name: US BANCORP DE
- filed_at: 2026-04-08T23:59:59+00:00
- event_type: other
- sentiment: neutral
- materiality_score: 0.2
- calibrated_materiality_score: 0.2
- confidence: high
- sec_items: 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/36104/000003610426000017/0000036104-26-000017-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/36104/000003610426000017/usb-20260408.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000036104-26-000017
- JSON: https://secwatch.observer/filing/0000036104-26-000017.json
- Plain text: https://secwatch.observer/filing/0000036104-26-000017.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.