Santander Holdings USA (SOV) 10-Q 13 Nov 18 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2018	Oct. 31, 2018
Document and Entity Information [Abstract]
Entity Registrant Name	Santander Holdings USA, Inc.
Entity Central Index Key	811,830
Document Type	10-Q
Document Period End Date	Sep. 30, 2018
Amendment Flag	false
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Current Fiscal Year End	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		530,391,043

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands		Sep. 30, 2018	Dec. 31, 2017
ASSETS
Cash and cash equivalents		$ 6,505,522	$ 6,519,967
Investment securities:
Available-for-sale (AFS) at fair value		11,760,512	14,413,183
Held-to-maturity (HTM) (fair value of $2,713,695 and $1,773,938 as of September 30, 2018 and December 31, 2017, respectively)		2,825,768	1,799,808
Other investments (includes Trading securities of $1,992 and $1 as of September 30, 2018 and December 31, 2017, respectively)		743,965	658,864
Loans held-for-investment (LHFI)	[1],[2]	85,061,913	80,790,681
Allowance for loan and lease losses (ALLL)	[2]	(3,956,973)	(3,994,887)
Net LHFI		81,104,940	76,795,794
Loans held-for-sale (LHFS)	[3]	1,147,033	2,522,486
Premises and equipment, net	[4]	772,406	849,061
Operating lease assets, net	[2],[5]	13,278,888	10,474,308
Goodwill		4,444,389	4,444,389
Intangible assets, net		489,978	535,753
Bank-owned life insurance (BOLI)		1,823,078	1,795,700
Restricted cash	[2]	2,830,691	3,818,807
Other assets	[2],[6]	3,900,905	3,646,405
TOTAL ASSETS		131,628,075	128,274,525
LIABILITIES
Accrued expenses and payables		2,951,645	2,825,263
Deposits and other customer accounts		60,941,997	60,831,103
Borrowings and other debt obligations	[2]	41,517,752	39,003,313
Advance payments by borrowers for taxes and insurance		184,642	159,321
Deferred tax liabilities, net		1,207,468	965,290
Other liabilities	[2]	1,093,672	799,403
TOTAL LIABILITIES		107,897,176	104,583,693
Commitments and Contingencies (Note 16)
STOCKHOLDER'S EQUITY
Preferred stock (no par value; $25,000 liquidation preference; 7,500,000 shares authorized; zero and 8,000 shares outstanding at September 30, 2018 and December 31, 2017, respectively)		0	195,445
Common stock and paid-in capital (no par value; 800,000,000 shares authorized; 530,391,043 shares outstanding at both September 30, 2018 and December 31, 2017)		17,736,580	17,723,010
Accumulated other comprehensive loss		(462,990)	(198,431)
Retained earnings		3,758,505	3,453,957
TOTAL SHUSA STOCKHOLDER'S EQUITY		21,032,095	21,173,981
Noncontrolling interest (NCI)		2,698,804	2,516,851
TOTAL STOCKHOLDER'S EQUITY		23,730,899	23,690,832
TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY		$ 131,628,075	$ 128,274,525
[1]	LHFI includes $136.5 million and $186.5 million of loans recorded at fair value at September 30, 2018 and December 31, 2017, respectively.
[2]	The Company has interests in certain securitization trusts ("Trusts") that are considered variable interest entities ("VIEs") for accounting purposes. At September 30, 2018 and December 31, 2017, LHFI included $23.9 billion and $22.7 billion, Operating leases assets, net included $13.2 billion and $10.2 billion, restricted cash included $1.6 billion and $2.0 billion, other assets included $721.8 million and $747.1 million, Borrowings and other debt obligations included $31.2 billion and $28.5 billion, and Other Liabilities included $113.2 million and $198.0 million of assets or liabilities that were included within VIEs, respectively. See Note 6 to these Condensed Consolidated Financial Statements for additional information.
[3]	Includes $207.6 million and $197.7 million of loans recorded at the fair value option ("FVO") at September 30, 2018 and December 31, 2017, respectively.
[4]	Net of accumulated depreciation of $1.4 billion and $1.4 billion at September 30, 2018 and December 31, 2017, respectively.
[5]	Net of accumulated depreciation of $3.3 billion and $3.4 billion at September 30, 2018 and December 31, 2017, respectively.
[6]	Includes mortgage servicing rights ("MSRs") of $160.1 million and $146.0 million at September 30, 2018 and December 31, 2017, respectively, for which the Company has elected the FVO. See Note 8 to these Condensed Consolidated Financial Statements for additional information.

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)		Sep. 30, 2018	Dec. 31, 2017
ASSETS
Held-to-maturity securities, fair value		$ 2,713,695,000	$ 1,773,938,000
Trading securities		1,992,000	1,000
Loans held for investment, fair value		136,500,000	186,500,000
Accumulated depreciation		1,400,000,000	1,400,000,000
LHFS	[1]	1,147,033,000	2,522,486,000
Operating lease assets, net	[2],[3]	13,278,888,000	10,474,308,000
Restricted cash	[3]	2,830,691,000	3,818,807,000
Other assets	[3],[4]	3,900,905,000	3,646,405,000
Other liabilities	[3]	1,093,672,000	799,403,000
Operating leases, accumulated depreciation		$ (3,300,000,000)	$ (3,400,000,000)
STOCKHOLDER'S EQUITY
Preferred stock, no par value (in usd per share)
Preferred stock, liquidation preference		$ 25,000	$ 25,000
Preferred stock, shares authorized (in shares)		7,500,000	7,500,000
Preferred stock, shares outstanding (in shares)		0	8,000
Common stock, no par value (in usd per share)
Common stock, shares authorized (in shares)		800,000,000	800,000,000
Common stock, shares outstanding (in shares)		530,391,043	530,391,043
VIE, Primary Beneficiary
ASSETS
LHFS		$ 23,884,189,000	$ 22,679,381,000
Operating lease assets, net		13,183,793,000	10,160,327,000
Restricted cash		1,570,773,000	1,995,557,000
Other assets		721,765,000	747,101,000
Borrowings and other debt obligations		31,243,698,000	28,469,999,000
Other liabilities		113,193,000	197,969,000
Residential mortgages
ASSETS
Mortgage servicing rights		160,100,000	146,000,000
Recurring
ASSETS
Trading securities		1,992,000	1,000
Loans held for investment, fair value		136,499,000	186,471,000
Loans held for sale		207,649,000	197,691,000
Mortgage servicing rights		$ 160,109,000	$ 145,993,000
[1]	Includes $207.6 million and $197.7 million of loans recorded at the fair value option ("FVO") at September 30, 2018 and December 31, 2017, respectively.
[2]	Net of accumulated depreciation of $3.3 billion and $3.4 billion at September 30, 2018 and December 31, 2017, respectively.
[3]	The Company has interests in certain securitization trusts ("Trusts") that are considered variable interest entities ("VIEs") for accounting purposes. At September 30, 2018 and December 31, 2017, LHFI included $23.9 billion and $22.7 billion, Operating leases assets, net included $13.2 billion and $10.2 billion, restricted cash included $1.6 billion and $2.0 billion, other assets included $721.8 million and $747.1 million, Borrowings and other debt obligations included $31.2 billion and $28.5 billion, and Other Liabilities included $113.2 million and $198.0 million of assets or liabilities that were included within VIEs, respectively. See Note 6 to these Condensed Consolidated Financial Statements for additional information.
[4]	Includes mortgage servicing rights ("MSRs") of $160.1 million and $146.0 million at September 30, 2018 and December 31, 2017, respectively, for which the Company has elected the FVO. See Note 8 to these Condensed Consolidated Financial Statements for additional information.

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
INTEREST INCOME:
Loans		$ 1,914,528	$ 1,855,624	$ 5,584,979	$ 5,584,275
Interest-earning deposits		32,202	24,370	98,655	63,279
Investment securities:
AFS		75,136	93,599	225,673	270,041
HTM		16,931	8,859	51,176	29,502
Other investments		4,141	4,688	13,989	15,876
TOTAL INTEREST INCOME		2,042,938	1,987,140	5,974,472	5,962,973
INTEREST EXPENSE:
Deposits and other customer accounts		103,265	56,707	271,020	177,524
Borrowings and other debt obligations		340,912	323,133	962,259	913,040
TOTAL INTEREST EXPENSE		444,177	379,840	1,233,279	1,090,564
NET INTEREST INCOME		1,598,761	1,607,300	4,741,193	4,872,409
Provision for credit losses		621,014	686,685	1,608,697	2,065,837
NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES		977,747	920,615	3,132,496	2,806,572
NON-INTEREST INCOME:
Consumer and commercial fees		144,505	151,906	420,843	468,609
Lease income		610,324	509,714	1,720,526	1,494,801
Miscellaneous income, net	[1],[2]	68,915	127,154	302,998	271,678
TOTAL FEES AND OTHER INCOME		823,744	788,774	2,444,367	2,235,088
Net (losses)/gains on sale of investment securities		(1,688)	6,707	(1,931)	16,276
TOTAL NON-INTEREST INCOME		822,056	795,481	2,442,436	2,251,364
GENERAL AND ADMINISTRATIVE EXPENSES:
Compensation and benefits		436,202	452,587	1,332,708	1,360,444
Occupancy and equipment expenses		169,595	165,201	492,106	491,465
Technology, outside service, and marketing expense		146,652	129,474	454,944	427,244
Loan expense		83,190	91,147	277,683	285,364
Lease expense		455,344	409,424	1,316,404	1,137,456
Other administrative expenses		119,385	95,712	359,132	293,046
TOTAL GENERAL AND ADMINISTRATIVE EXPENSES		1,410,368	1,343,545	4,232,977	3,995,019
OTHER EXPENSES:
Amortization of intangibles		15,288	15,288	45,864	46,204
Deposit insurance premiums and other expenses		15,861	19,792	47,425	55,218
Loss on debt extinguishment		57	5,582	3,470	16,321
Other miscellaneous expenses		8,813	2,739	11,761	11,774
TOTAL OTHER EXPENSES		40,019	43,401	108,520	129,517
INCOME BEFORE INCOME TAX PROVISION		349,416	329,150	1,233,435	933,400
Income tax provision		109,949	92,942	374,162	257,033
NET INCOME INCLUDING NCI		239,467	236,208	859,273	676,367
LESS: NET INCOME ATTRIBUTABLE TO NCI		72,491	74,851	251,770	225,451
NET INCOME ATTRIBUTABLE TO SHUSA		$ 166,976	$ 161,357	$ 607,503	$ 450,916
[1]	Includes equity investment (income)/expense, net.
[2]	Includes impact of $86.8 million and $236.5 million for the three-month and nine-month periods ended September 30, 2018, respectively, compared to $84.8 million and $246.9 million for the three-month and nine-month periods ended September 30, 2017 of lower of cost or market adjustments on a portion of the Company's LHFS portfolio.

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Parenthetical) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Statement [Abstract]
Lower of cost or market adjustment on a portion of unsecured loan portfolio held for sale	$ 86.8	$ 84.8	$ 236.5	$ 246.9

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME/(LOSS) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Statement of Comprehensive Income [Abstract]
NET INCOME INCLUDING NCI		$ 239,467	$ 236,208	$ 859,273	$ 676,367
OTHER COMPREHENSIVE INCOME, NET OF TAX
Net unrealized (losses) / gains on cash flow hedge derivative financial instruments, net of tax	[1]	(3,822)	(492)	(25,926)	3,544
Net unrealized (losses) / gains on AFS investment securities, net of tax	[2]	(50,345)	6,538	(196,328)	42,856
Pension and post-retirement actuarial gains / (losses), net of tax		626	557	(3,211)	1,598
TOTAL OTHER COMPREHENSIVE (LOSS) / GAIN, NET OF TAX		(53,541)	6,603	(225,465)	47,998
COMPREHENSIVE INCOME		185,926	242,811	633,808	724,365
NET INCOME ATTRIBUTABLE TO NCI		72,491	74,851	251,770	225,451
COMPREHENSIVE INCOME ATTRIBUTABLE TO SHUSA		$ 113,435	$ 167,960	$ 382,038	$ 498,914
[1]	Excludes $(0.2) million and $3.9 million of other comprehensive income attributable to NCI for the three-month and nine-month periods ended September 30, 2018 respectively, compared to $0.2 million and $0.3 million for the corresponding periods in 2017.
[2]	Excludes $39.1 million impact of other comprehensive income reclassified to Retained earnings as a result of the adoption of ASU 2018-02.

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME/(LOSS) (Parenthetical) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Statement of Comprehensive Income [Abstract]
Other comprehensive income attributable to noncontrolling interest	$ (0.2)	$ 0.2	$ 3.9	$ 0.3
ASU 2018-02
Reclassification of AOCI to retained earnings			$ 39.1

CONDENSED CONSOLIDATED STATEM_5

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDER’S EQUITY - USD ($) $ in Thousands	Total	Common Shares Outstanding	Preferred Stock	Common Stock and Paid-in Capital	Accumulated Other Comprehensive (Loss)/Income	Retained Earnings	Noncontrolling Interest	SC	SCNoncontrolling Interest	SFS	SFSCommon Stock and Paid-in Capital	SFSRetained Earnings	SAMCommon Stock and Paid-in Capital	SAMRetained Earnings
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative-effect adjustment upon adoption of new accounting standards	$ 25,709			$ (26,456)		$ 14,764	$ 37,401
Beginning balance (in shares) at Dec. 31, 2016		530,391,000
Equity, Beginning balance at Dec. 31, 2016	22,378,758		$ 195,445	16,599,497	$ (193,208)	3,020,149	2,756,875
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income attributable to NCI	48,723
Equity, Ending balance at Mar. 31, 2017	22,595,214
Beginning balance (in shares) at Dec. 31, 2016		530,391,000
Equity, Beginning balance at Dec. 31, 2016	22,378,758		195,445	16,599,497	(193,208)	3,020,149	2,756,875
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income attributable to NCI	150,600
Equity, Ending balance at Jun. 30, 2017	22,885,940				(151,813)
Beginning balance (in shares) at Dec. 31, 2016		530,391,000
Equity, Beginning balance at Dec. 31, 2016	22,378,758		195,445	16,599,497	(193,208)	3,020,149	2,756,875
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive (loss)/income attributable to SHUSA	498,914				47,998	450,916
Other comprehensive income attributable to NCI	(321)						(321)
Net income attributable to NCI	225,451						225,451
Impact of SC stock option activity								$ 14,193	$ 14,193
Contribution from shareholder and related tax impact										$ 322,078	$ 430,783	$ (108,705)
Capital contribution from shareholder	9,000			9,000
Stock issued in connection with employee benefit and incentive compensation plans	(164)			(164)
Dividends declared and paid on common stock	(5,000)					(5,000)
Dividends declared and paid on preferred stock	(10,950)					(10,950)
Ending balance (in shares) at Sep. 30, 2017		530,391,000
Equity, Ending balance at Sep. 30, 2017	23,457,668		195,445	17,012,660	(145,210)	3,361,174	3,033,599
Beginning balance (in shares) at Dec. 31, 2016		530,391,000
Equity, Beginning balance at Dec. 31, 2016	22,378,758		195,445	16,599,497	(193,208)	3,020,149	2,756,875
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income attributable to NCI	$ 405,625
Ending balance (in shares) at Dec. 31, 2017	530,391,043	530,391,000
Equity, Ending balance at Dec. 31, 2017	$ 23,690,832		195,445	17,723,010	(198,431)	3,453,957	2,516,851
Equity, Beginning balance at Mar. 31, 2017	22,595,214
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income attributable to NCI	101,877
Equity, Ending balance at Jun. 30, 2017	22,885,940				(151,813)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive (loss)/income attributable to SHUSA	167,960
Net income attributable to NCI	74,851
Ending balance (in shares) at Sep. 30, 2017		530,391,000
Equity, Ending balance at Sep. 30, 2017	23,457,668		195,445	17,012,660	(145,210)	3,361,174	3,033,599
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative-effect adjustment upon adoption of new accounting standards	$ 8,456				(39,094)	47,550
Beginning balance (in shares) at Dec. 31, 2017	530,391,043	530,391,000
Equity, Beginning balance at Dec. 31, 2017	$ 23,690,832		195,445	17,723,010	(198,431)	3,453,957	2,516,851
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income attributable to NCI	75,138
Equity, Ending balance at Mar. 31, 2018	$ 23,830,598
Beginning balance (in shares) at Dec. 31, 2017	530,391,043	530,391,000
Equity, Beginning balance at Dec. 31, 2017	$ 23,690,832		195,445	17,723,010	(198,431)	3,453,957	2,516,851
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income attributable to NCI	179,280
Equity, Ending balance at Jun. 30, 2018	$ 24,140,381				(409,449)
Beginning balance (in shares) at Dec. 31, 2017	530,391,043	530,391,000
Equity, Beginning balance at Dec. 31, 2017	$ 23,690,832		195,445	17,723,010	(198,431)	3,453,957	2,516,851
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive (loss)/income attributable to SHUSA	382,038				(225,465)	607,503
Other comprehensive income attributable to NCI	(3,916)						(3,916)
Net income attributable to NCI	251,770						251,770
Contribution from shareholder and related tax impact	9,174			9,174									$ 4,396	$ 4,396
Stock issued in connection with employee benefit and incentive compensation plans	11,235						11,235
Redemption of preferred stock	(200,000)		(195,445)			(4,555)
Dividends declared and paid on common stock	(335,000)					(335,000)
Dividends declared and paid to NCI	(34,757)						(34,757)
Stock Repurchase attributable to NCI	(50,211)						(50,211)
Dividends declared and paid on preferred stock	$ (10,950)					(10,950)
Ending balance (in shares) at Sep. 30, 2018	530,391,043	530,391,000
Equity, Ending balance at Sep. 30, 2018	$ 23,730,899		0	17,736,580	(462,990)	3,758,505	2,698,804
Equity, Beginning balance at Mar. 31, 2018	23,830,598
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income attributable to NCI	104,141
Equity, Ending balance at Jun. 30, 2018	24,140,381				(409,449)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive (loss)/income attributable to SHUSA	113,435
Net income attributable to NCI	$ 72,491
Ending balance (in shares) at Sep. 30, 2018	530,391,043	530,391,000
Equity, Ending balance at Sep. 30, 2018	$ 23,730,899		$ 0	$ 17,736,580	$ (462,990)	$ 3,758,505	$ 2,698,804

CONDENSED CONSOLIDATED STATEM_6

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDER’S EQUITY (Parenthetical) $ in Thousands	9 Months Ended
	Sep. 30, 2017USD ($)
Statement of Stockholders' Equity [Abstract]
Dividends paid on preferred stock	$ 7,300

CONDENSED CONSOLIDATED STATEM_7

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited) - USD ($) $ in Thousands		3 Months Ended				6 Months Ended		9 Months Ended		12 Months Ended
		Sep. 30, 2018	Mar. 31, 2018	Sep. 30, 2017	Mar. 31, 2017	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income including NCI		$ 239,467	$ 260,250	$ 236,208	$ 159,173	$ 619,807	$ 440,158	$ 859,273	$ 676,367	$ 957,975
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for credit losses		621,014	553,880	686,685	771,658	987,683	1,379,152	1,608,697	2,065,837	2,759,944
Deferred tax expense								332,297	248,776
Depreciation, amortization and accretion	[1]							1,411,482	1,142,390
Net loss on sale of loans								233,977	256,072
Net loss/(gain) on sale of investment securities								1,931	(16,276)
Loss on debt extinguishment		57		5,582				3,470	16,321
Net loss/(gain) on real estate owned and premises and equipment								10,300	(23,395)
Stock-based compensation								704	940
Equity (income)/loss on equity method investments								(5,051)	747
Originations of LHFS, net of repayments								(2,683,847)	(3,805,625)
Purchases of LHFS								(1,301)	(4,021)
Proceeds from sales of LHFS								3,925,429	4,272,628
Purchases of trading securities								(3,627)	(9,734)
Proceeds from sales of trading securities								3,532	18,074
Net change in:
Revolving personal loans								(147,975)	(139,360)
Other assets and BOLI								(293,470)	(235,730)
Other liabilities								384,524	(49,535)
NET CASH PROVIDED BY OPERATING ACTIVITIES			2,012,206		1,641,895	4,008,652	2,523,386	5,640,345	4,414,476	4,902,314
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds from sales of AFS investment securities								968,487	1,763,305
Proceeds from prepayments and maturities of AFS investment securities								2,060,524	3,791,545
Purchases of AFS investment securities								(1,900,147)	(6,088,005)
Proceeds from prepayments and maturities of HTM investment securities								266,616	140,992
Purchases of HTM investment securities								(135,898)	(51,506)
Proceeds from sales of other investments								94,053	205,445
Proceeds from maturities of other investments								0	560
Purchases of other investments								(120,692)	(154,928)
Proceeds from sales of LHFI								935,471	1,085,985
Proceeds from the sales of equity method investments								0	17,717
Distributions from equity method investments								3,316	7,572
Contributions to equity method and other investments								(81,132)	(55,236)
Proceeds from settlements of BOLI policies								16,434	25,008
Purchases of LHFI								(776,059)	(517,844)
Net change in loans other than purchases and sales								(5,958,162)	2,255,406
Purchases and originations of operating leases								(7,717,157)	(4,739,735)
Proceeds from the sale and termination of operating leases	[1]							2,979,649	2,528,179
Manufacturer incentives								781,752	778,748
Proceeds from sales of real estate owned and premises and equipment								42,130	97,976
Purchases of premises and equipment								(105,530)	(103,695)
NET CASH (USED IN)/PROVIDED BY INVESTING ACTIVITIES			(1,028,341)		(196,017)	(5,585,834)	(322,443)	(8,646,345)	987,489	3,241,041
CASH FLOWS FROM FINANCING ACTIVITIES:
Net change in deposits and other customer accounts								110,894	(5,171,305)
Net change in short-term borrowings								1,014,519	2,105,048
Net proceeds from long-term borrowings								33,477,492	35,094,920
Repayments of long-term borrowings								(32,007,516)	(36,057,264)
Proceeds from Federal Home Loan Bank (FHLB) advances (with terms greater than 3 months)								1,400,000	1,000,000
Repayments of FHLB advances (with terms greater than 3 months)								(1,400,000)	(4,500,000)
Net change in advance payments by borrowers for taxes and insurance								25,321	18,405
Cash dividends paid to preferred stockholders								(10,950)	(10,950)
Dividends paid on common stock								(335,000)	(5,000)
Dividends paid to noncontrolling interest								(34,757)	0
Stock repurchase attributable to NCI								(50,211)	0
Proceeds from the issuance of common stock								7,906	5,586
Capital contribution from shareholder								5,741	9,000
Redemption of preferred stock								(200,000)	0
NET CASH PROVIDED BY/(USED IN) FINANCING ACTIVITIES								2,003,439	(7,511,560)
NET DECREASE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	[2]							(1,002,561)	(2,109,595)
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, BEGINNING OF PERIOD	[2]		$ 10,338,774		$ 13,052,807	$ 10,338,774	$ 13,052,807	10,338,774	13,052,807	13,052,807
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, END OF PERIOD	[2]	$ 9,336,213		$ 10,943,212				9,336,213	10,943,212	$ 10,338,774
NON-CASH TRANSACTIONS
Loans transferred to/(from) other real estate owned								57,482	9,536
Loans transferred from/(to) held-for-investment (HFI) (from)/to held-for-sale, net (HFS)								732,527	4,899
Unsettled sales of investment securities								58,311	109,106
AFS investment securities transferred to HTM investment securities								1,167,189	0
SFS
NON-CASH TRANSACTIONS
Contribution from shareholder	[3]							0	322,078
SAM
NON-CASH TRANSACTIONS
Contribution from shareholder	[3]							$ 4,396	$ 0
[1]	September 30, 2017 cash flow activity has been updated for the operating lease cash flow classification correction. Refer to Note 1 - Basis of Presentation and Accounting Policies for additional information.
[2]	The beginning, ending and net change balances for the periods ended September 30, 2018 and September 30, 2017 include restricted cash balances of $3.8 billion, $2.8 billion, and $(988.1) million; and $3.0 billion, $3.0 billion, and $16.6 million, respectively.
[3]	The contributions of Santander Financial Services, Inc. ("SFS") and Santander Asset Management, LLC ("SAM") were accounted for as non-cash transactions. Refer to Note 1 - Basis of Presentation and Accounting Policies for additional information.

CONDENSED CONSOLIDATED STATEM_8

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited) (Parenthetical) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018		Sep. 30, 2017
Statement of Cash Flows [Abstract]
Beginning restricted cash	$ 3,818,807	[1]	$ 3,000,000
Net change in restricted cash	(988,100)		16,600
Ending restricted cash	$ 2,830,691	[1]	$ 3,000,000
[1]	The Company has interests in certain securitization trusts ("Trusts") that are considered variable interest entities ("VIEs") for accounting purposes. At September 30, 2018 and December 31, 2017, LHFI included $23.9 billion and $22.7 billion, Operating leases assets, net included $13.2 billion and $10.2 billion, restricted cash included $1.6 billion and $2.0 billion, other assets included $721.8 million and $747.1 million, Borrowings and other debt obligations included $31.2 billion and $28.5 billion, and Other Liabilities included $113.2 million and $198.0 million of assets or liabilities that were included within VIEs, respectively. See Note 6 to these Condensed Consolidated Financial Statements for additional information.

BASIS OF PRESENTATION AND ACCOU

BASIS OF PRESENTATION AND ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
BASIS OF PRESENTATION AND ACCOUNTING POLICIES	BASIS OF PRESENTATION AND ACCOUNTING POLICIES Introduction Santander Holdings USA, Inc. ("SHUSA" or "the Company") is the parent company (the "Parent Company") of Santander Bank, National Association, (the "Bank" or "SBNA"), a national banking association; Santander Consumer USA Holdings Inc. (together with its subsidiaries, "SC"), a consumer finance company; Santander BanCorp (together with its subsidiaries, "Santander BanCorp"), a financial holding company headquartered in Puerto Rico that offers a full range of financial services through its wholly-owned banking subsidiary, Banco Santander Puerto Rico ("BSPR"); Santander Securities LLC ("SSLLC"), a broker-dealer headquartered in Boston, Massachusetts; Banco Santander International ("BSI"), an Edge corporation located in Miami, Florida, that offers a full range of banking services to foreign individuals and corporations based primarily in Latin America; and Santander Investment Securities Inc. ("SIS"), a registered broker-dealer located in New York providing services in investment banking, institutional sales, and trading and offering research reports of Latin American and European equity and fixed income securities; as well as several other subsidiaries. SHUSA is headquartered in Boston and the Bank's home office is in Wilmington, Delaware. SHUSA is a wholly-owned subsidiary of Banco Santander, S.A. ("Santander"). The Parent Company's two largest subsidiaries by asset size and revenue are the Bank and SC. The Bank’s primary business consists of attracting deposits and providing other retail banking services through its network of retail branches, and originating small business loans, middle market, large and global commercial loans, multifamily loans, residential mortgage loans, home equity lines of credit, and auto and other consumer loans throughout the Mid-Atlantic and Northeastern areas of the United States, focused throughout Pennsylvania, New Jersey, New York, New Hampshire, Massachusetts, Connecticut, Rhode Island, and Delaware. The Bank uses its deposits, as well as other financing sources, to fund its loan and investment portfolios. SC is a specialized consumer finance company focused on vehicle finance and third-party servicing. SC's primary business is the indirect origination and securitization of retail installment contracts ("RICs") principally through manufacturer-franchised dealers in connection with their sale of new and used vehicles to subprime retail consumers. In conjunction with a ten -year private label financing agreement with Fiat Chrysler Automobiles US LLC ("FCA") that became effective May 1, 2013 (the "Chrysler Agreement"), SC offers a full spectrum of auto financing products and services to FCA customers and dealers under the Chrysler Capital brand. These products and services include consumer RICs and leases, as well as dealer loans for inventory, construction, real estate, working capital and revolving lines of credit. Refer to Note 16 for additional details. In June 2018, SC announced that it was in exploratory discussions with FCA regarding the future of FCA's U.S. finance operations. FCA has announced its intention to establish a captive U.S. auto finance unit and indicated that acquiring Chrysler Capital is one option it will consider. Under the Chrysler Agreement, FCA has the option to acquire, for fair market value, an equity participation in the business offering and providing financial services contemplated by the Chrysler Agreement. The likelihood, timing and structure of any such transaction, and the likelihood that the Chrysler Agreement will terminate, cannot be reasonably determined. On July 11, 2018, in order to facilitate discussions regarding the Chrysler Agreement, FCA and the Company entered into a tolling agreement pursuant to which the parties agreed to preserve their respective rights, claims and defenses under the Chrysler Agreement as they existed on April 30, 2018. SC also originates vehicle loans through a web-based direct lending program, purchases vehicle RICs from other lenders, and services automobile and recreational and marine vehicle portfolios for other lenders. Additionally, the Company has other relationships through which it provides personal loans, private-label revolving lines of credit and other consumer finance products. As of September 30, 2018 , SC was owned approximately 68.3% by SHUSA and 31.7% by other shareholders. During 2017, SHUSA increased its ownership in SC; refer to additional details in Note 21 of the Company's Annual Report on Form 10-K as of December 31, 2017. Common shares of SC ("SC Common Stock") are listed on the New York Stock Exchange (the "NYSE") under the trading symbol "SC." Intermediate Holding Company ("IHC") The enhanced prudential standards mandated by Section 165 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (the "DFA")(the “Final Rule") were enacted by the Federal Reserve System (the "Federal Reserve") to strengthen regulatory oversight of foreign banking organizations ("FBOs"). Under the Final Rule, FBOs with over $50 billion of U.S. non-branch assets, including Santander, were required to consolidate U.S. subsidiary activities under an IHC. Due to its U.S. non-branch total consolidated asset size, Santander is subject to the Final Rule. As a result of this rule, Santander transferred substantially all of its equity interests in NOTE 1. BASIS OF PRESENTATION AND ACCOUNTING POLICIES (continued) U.S. bank and non-bank subsidiaries previously outside the Company to the Company, which became an IHC effective July 1, 2016. These subsidiaries included Santander BanCorp, BSI, SIS and SSLLC, as well as several other subsidiaries. On July 1, 2017, an additional Santander subsidiary, SFS, a finance company located in Puerto Rico, was transferred to the Company. Additionally, effective July 2, 2018, Santander transferred SAM to the IHC. The contribution of SAM to the Company transferred approximately $5.4 million of assets, $1.0 million of liabilities, and $4.4 million of equity to the Company. Although SAM is an entity under common control, its results of operations, financial condition, and cash flows are immaterial to the historical financial results of the Company. As a result, the Company elected to report the results of SAM on a prospective basis beginning July 2, 2018. As a result of the 2017 contribution of SFS in 2017 and SAM in 2018, SHUSA's net income is understated $1.0 million and $5.3 million for the nine-month period ended September 30, 2018 and 2017, respectively, and a contribution to stockholder's equity of $4.4 million and $322.1 million was recorded on July 2, 2018, and July 1, 2017, respectively, which are immaterial to the overall presentation of the Company's financial statements for each of the periods presented. Basis of Presentation These Condensed Consolidated Financial Statements include accounts of the Company and its consolidated subsidiaries, and certain special purpose financing trusts that are considered VIEs. The Company generally consolidates VIEs for which it is deemed to be the primary beneficiary and voting interest entities ("VOEs") in which the Company has a controlling financial interest. All significant intercompany balances and transactions have been eliminated in consolidation. These Condensed Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States ("GAAP") for interim financial information and pursuant to Securities and Exchange Commission ("SEC") regulations. Additionally, where applicable, the Company's accounting policies conform to the accounting and reporting guidelines prescribed by bank regulatory authorities. In the opinion of management, the accompanying Condensed Consolidated Financial Statements reflect all adjustments of a normal and recurring nature necessary for a fair statement of the Condensed Consolidated Balance Sheets , Statements of Operations , Statements of Comprehensive Income , Statements of Stockholder's Equity and Statements of Cash Flows ("SCF") for the periods indicated, and contain adequate disclosure for the fair statement of this interim financial information. These Condensed Consolidated Financial Statements should be read in conjunction with the Company's Annual Report on Form 10-K for the year ended December 31, 2017. Corrections to Previously Reported Amounts Certain accounting for retail installment contracts and auto loans In connection with preparing its financial statements for the quarter ended September 30, 2018, the Company identified and corrected two immaterial errors impacting its previously issued 2018 and 2017 financial statements. To correct the misstatements, the Company has revised its Condensed Consolidated Financial Statements and Notes to the Condensed Consolidated Financial Statements as of and for the periods ended September 30, 2017. Financial reporting periods not presented herein will be revised, as applicable, in future periods and filings. The matters giving rise to the corrections are summarized below: • For core retail auto loans originated at SC after January 1, 2017, as previously disclosed, the Company had determined past due status using a 90% required minimum payment threshold, while continuing to use a 50% threshold to report past due status on core retail auto loans originated prior to that date. SC had accounted for this change as a change in accounting estimate. In the third quarter of 2018, the Company and SC determined that loan contract terms alone, exclusive of alternative terms agreed with borrowers during loan servicing, should always have been the basis for determining the past due status of a loan. The consolidated financial statements and related delinquency disclosures for the three- and nine- month periods ended September 30, 2018 have been prepared, for all loans, with loan past due status based on a 90% required minimum payment threshold; and the financial statements and related disclosures for the period ended September 30, 2017 have been revised to conform with this same basis of determining loan past due status. • On January 1, 2017, as previously disclosed, SC prospectively began classifying as non-accrual loans (1) any loans designated as troubled debt restructurings (“TDRs") and 60+ days past due at the time of TDR and (2) any loans less than 60 days past due at the time of TDR that had a third instance of deferral. These TDR loans were also placed on a cost recovery basis from that time forward and not returned to accrual status until there was sustained evidence of collectability. The Company had accounted for these changes as changes in an accounting estimate. In the third quarter of 2018, the Company determined the changes in both nonaccrual designation and cost recovery basis, if preferable, would have been more appropriately accounted for as changes in accounting principle, not changes in estimate. As it was not management's intention to account NOTE 1. BASIS OF PRESENTATION AND ACCOUNTING POLICIES (continued) for the changes retrospectively, as is required for changes in accounting principle, management has determined the change was an error and, in turn, to correct the error by reversing the impacts of the change. The following tables summarize the impacts of the corrections on the Company's Condensed Consolidated Balance Sheets for the periods indicated: June 30, 2018 March 31, 2018 December 31, 2017 As Reported Corrections As Revised As Reported Corrections As Revised As Reported Corrections As Revised ASSETS LHFI $ 83,136,904 $ 138,537 $ 83,275,441 $ 80,118,328 $ 95,455 $ 80,213,783 $ 80,740,852 $ 49,829 $ 80,790,681 ALLL (3,810,734 ) (178,142 ) (3,988,876 ) (3,853,209 ) (131,167 ) (3,984,376 ) (3,911,575 ) (83,312 ) (3,994,887 ) Other assets 3,930,251 23,658 3,953,909 3,994,748 19,264 4,014,012 3,632,427 13,978 3,646,405 TOTAL ASSETS 130,138,694 (15,947 ) 130,122,747 129,227,891 (16,448 ) 129,211,443 128,294,030 (19,505 ) 128,274,525 LIABILITIES Deferred tax liabilities, net 1,144,002 (3,849 ) 1,140,153 1,037,909 (3,965 ) 1,033,944 969,996 (4,706 ) 965,290 TOTAL LIABILITIES 105,986,215 (3,849 ) 105,982,366 105,384,810 (3,965 ) 105,380,845 104,588,399 (4,706 ) 104,583,693 STOCKHOLDER'S EQUITY Retained earnings 3,931,614 (6,880 ) 3,924,734 3,685,111 (7,142 ) 3,677,969 3,462,674 (8,717 ) 3,453,957 TOTAL SHUSA STOCKHOLDER'S EQUITY 21,449,794 (6,880 ) 21,442,914 21,242,459 (7,142 ) 21,235,317 21,182,698 (8,717 ) 21,173,981 Noncontrolling interest ("NCI") 2,702,685 (5,218 ) 2,697,467 2,600,622 (5,341 ) 2,595,281 2,522,933 (6,082 ) 2,516,851 TOTAL STOCKHOLDER'S EQUITY 24,152,479 (12,098 ) 24,140,381 23,843,081 (12,483 ) 23,830,598 23,705,631 (14,799 ) 23,690,832 TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY $ 130,138,694 $ (15,947 ) $ 130,122,747 $ 129,227,891 $ (16,448 ) $ 129,211,443 $ 128,294,030 $ (19,505 ) $ 128,274,525 September 30, 2017 June 30, 2017 March 31, 2017 (1) As Reported Corrections As Revised As Reported Corrections As Revised As Reported Corrections As Revised ASSETS LHFI $ 81,548,699 $ 21,689 $ 81,570,388 $ 82,956,779 $ 7,672 $ 82,964,451 $ 83,714,900 $ (1,340 ) $ 83,713,560 ALLL (3,956,145 ) (50,900 ) (4,007,045 ) (3,953,608 ) (28,837 ) (3,982,445 ) (3,922,863 ) (8,033 ) (3,930,896 ) Other assets 3,871,053 9,744 3,880,797 4,091,273 3,023 4,094,296 4,084,593 2,123 4,086,716 TOTAL ASSETS 131,986,117 (19,467 ) 131,966,650 134,755,695 (18,142 ) 134,737,553 136,091,168 (7,250 ) 136,083,918 LIABILITIES Deferred tax liabilities, net 1,642,549 (7,335 ) 1,635,214 1,553,283 (6,829 ) 1,546,454 1,474,337 (2,714 ) 1,471,623 TOTAL LIABILITIES 108,516,317 (7,335 ) 108,508,982 111,858,441 (6,829 ) 111,851,612 113,491,418 (2,714 ) 113,488,704 STOCKHOLDER'S EQUITY Retained earnings 3,368,210 (7,037 ) 3,361,173 3,315,083 (6,562 ) 3,308,521 3,144,344 (2,631 ) 3,141,713 TOTAL SHUSA STOCKHOLDER'S EQUITY 20,431,105 (7,037 ) 20,424,068 19,940,592 (6,562 ) 19,934,030 19,747,425 (2,631 ) 19,744,794 NCI 3,038,695 (5,095 ) 3,033,600 2,956,662 (4,752 ) 2,951,910 2,852,325 (1,905 ) 2,850,420 TOTAL STOCKHOLDER'S EQUITY 23,469,800 (12,132 ) 23,457,668 22,897,254 (11,314 ) 22,885,940 22,599,750 (4,536 ) 22,595,214 TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY $ 131,986,117 $ (19,467 ) $ 131,966,650 $ 134,755,695 $ (18,143 ) $ 134,737,552 $ 136,091,168 $ (7,250 ) $ 136,083,918 (1) The March 31, 2017 as reported balances have been adjusted for the correction of a deferred tax classification error disclosed in the June 30, 2017 Form 10-Q filed on August 11, 2017. NOTE 1. BASIS OF PRESENTATION AND ACCOUNTING POLICIES (continued) The following tables summarize the impacts of the corrections on the Company's Condensed Consolidated Statements of Operations for the periods indicated: For the six-month period ended For the three-month period ended For the three-month period ended June 30, 2018 June 30, 2018 March 31, 2018 As Reported Corrections As Revised As Reported Corrections As Revised As Reported Corrections As Revised INTEREST INCOME Loans $ 3,561,579 $ 108,873 $ 3,670,452 $ 1,813,853 $ 54,470 $ 1,868,323 $ 1,747,734 $ 54,403 $ 1,802,137 TOTAL INTEREST INCOME 3,822,660 108,873 3,931,533 1,946,603 54,470 2,001,073 1,876,064 54,403 1,930,467 NET INTEREST INCOME 3,033,558 108,873 3,142,431 1,537,616 54,470 1,592,086 1,495,950 54,403 1,550,353 Provision for credit losses 882,368 105,315 987,683 379,834 53,969 433,803 502,534 51,346 553,880 NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES 2,151,190 3,558 2,154,748 1,157,782 501 1,158,283 993,416 3,057 996,473 Income tax provision / (benefit) 263,356 857 264,213 168,035 116 168,151 95,321 741 96,062 NET INCOME including NCI 617,107 2,700 619,807 359,171 385 359,556 257,935 2,315 260,250 Less: Net income attributable to NCI 178,416 864 179,280 104,018 123 104,141 74,397 741 75,138 NET INCOME ATTRIBUTABLE TO SHUSA $ 438,691 1,836 440,527 255,153 262 255,415 183,538 1,574 185,112 The following tables summarize the impacts of the corrections on the Company's Condensed Consolidated Statements of Operations for the periods indicated: For the year ended For the nine-month period ended For the three-month period ended December 31, 2017 September 30, 2017 September 30, 2017 As Reported Corrections As Revised As Reported Corrections As Revised As Reported Corrections As Revised INTEREST INCOME Loans $ 7,287,400 $ 89,945 $ 7,377,345 $ 5,530,239 $ 54,036 $ 5,584,275 $ 1,822,384 $ 33,240 $ 1,855,624 TOTAL INTEREST INCOME 7,786,134 89,945 7,876,079 5,908,937 54,036 5,962,973 1,953,900 33,240 1,987,140 NET INTEREST INCOME 6,334,005 89,945 6,423,950 4,818,373 54,036 4,872,409 1,574,060 33,240 1,607,300 Provision for credit losses 2,650,494 109,450 2,759,944 1,992,334 73,503 2,065,837 652,120 34,565 686,685 NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES 3,683,511 (19,505 ) 3,664,006 2,826,039 (19,467 ) 2,806,572 921,940 (1,325 ) 920,615 Income tax provision / (benefit) (152,334 ) (4,706 ) (157,040 ) 264,368 (7,335 ) 257,033 93,448 (506 ) 92,942 NET INCOME including NCI 972,774 (14,799 ) 957,975 688,499 (12,132 ) 676,367 237,027 (819 ) 236,208 Less: Net income attributable to NCI 411,707 (6,082 ) 405,625 230,547 (5,096 ) 225,451 75,195 (344 ) 74,851 NET INCOME ATTRIBUTABLE TO SHUSA $ 561,067 (8,717 ) 552,350 457,952 (7,036 ) 450,916 161,832 (475 ) 161,357 For the six-month period ended For the three-month period ended For the three-month period ended June 30, 2017 June 30, 2017 March 31, 2017 As Reported Corrections As Revised As Reported Corrections As Revised As Reported Corrections As Revised INTEREST INCOME Loans $ 3,707,856 $ 20,796 $ 3,728,652 $ 1,868,918 $ (8,167 ) $ 1,860,751 $ 1,838,938 $ 28,963 $ 1,867,901 TOTAL INTEREST INCOME 3,955,038 20,796 3,975,834 1,999,445 (8,167 ) 1,991,278 1,955,593 28,963 1,984,556 NET INTEREST INCOME 3,244,313 20,796 3,265,109 1,641,749 (8,167 ) 1,633,582 1,602,565 28,963 1,631,528 Provision for credit losses 1,340,214 38,938 1,379,152 604,768 2,725 607,493 735,445 36,213 771,658 NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES 1,904,099 (18,142 ) 1,885,957 1,036,981 (10,892 ) 1,026,089 867,120 (7,250 ) 859,870 Income tax provision / (benefit) 170,920 (6,829 ) 164,091 91,983 (4,115 ) 87,868 78,937 (2,714 ) 76,223 NET INCOME including NCI 451,472 (11,314 ) 440,158 287,763 (6,777 ) 280,986 163,709 (4,536 ) 159,173 Less: Net income attributable to NCI 155,352 (4,752 ) 150,600 104,724 (2,847 ) 101,877 50,628 (1,905 ) 48,723 NET INCOME ATTRIBUTABLE TO SHUSA $ 296,120 (6,562 ) 289,558 183,039 (3,931 ) 179,108 113,081 (2,631 ) 110,450 NOTE 1. BASIS OF PRESENTATION AND ACCOUNTING POLICIES (continued) The following tables summarize the impacts of the corrections on the Company's Condensed Consolidated Statements of Cash Flows for the periods ended indicated: For the six-month period ended For the three-month period ended For the year ended June 30, 2018 March 31, 2018 December 31, 2017 As Reported Corrections As Revised As Reported Corrections As Revised As Reported Corrections As Revised Net Cash Provided by Operating Activities $ 3,909,460 $ 99,192 $ 4,008,652 $ 1,963,089 $ 49,117 $ 2,012,206 $ 4,826,346 $ 75,968 $ 4,902,314 Net Cash Provided by (Used In) Investing Activities $ (5,486,642 ) $ (99,192 ) $ (5,585,834 ) $ (979,224 ) $ (49,117 ) $ (1,028,341 ) $ 3,317,009 $ (75,968 ) $ 3,241,041 For the nine-month period ended For the six-month period ended For the three-month period ended September 30, 2017 June 30, 2017 March 31, 2017 As Reported Corrections As Revised As Reported Corrections As Revised As Reported Corrections As Revised Net Cash Provided by Operating Activities $ 4,370,183 $ 44,293 $ 4,414,476 $ 2,505,613 $ 17,773 $ 2,523,386 $ 1,615,055 $ 26,840 $ 1,641,895 Net Cash Provided by (Used In) Investing Activities $ 1,031,782 $ (44,293 ) $ 987,489 $ (304,670 ) $ (17,773 ) $ (322,443 ) $ (169,177 ) $ (26,840 ) $ (196,017 ) In addition to the revision of the Company's Condensed Consolidated Financial Statements, information within the Notes to the Condensed Consolidated Financial Statements have been revised to reflect the correction of errors discussed above. The following tables summarize the impacts of the correction of those items: June 30, 2018 March 31, 2018 December 31, 2017 As Reported Corrections As Revised As Reported Corrections As Revised As Reported Corrections As Revised Non-performing - Retail installment contracts ("RICs") and auto loans - originated 1,924,294 (946,334 ) 977,960 1,644,605 (770,541 ) 874,064 1,816,226 (559,104 ) 1,257,122 Total non-performing loans 2,901,957 (946,334 ) 1,955,623 2,681,624 (770,541 ) 1,911,083 2,949,997 (559,104 ) 2,390,893 Total non-performing assets 3,169,101 (946,334 ) 2,222,767 2,981,021 (770,541 ) 2,210,480 3,293,656 (559,104 ) 2,734,552 September 30, 2017 June 30, 2017 March 31, 2017 As Reported Corrections As Revised As Reported Corrections As Revised As Reported Corrections As Revised Non-performing - RICs and auto loans - originated 1,553,954 (389,741 ) 1,164,213 1,284,957 (120,909 ) 1,164,048 1,471,741 (84,936 ) 1,386,805 Total non-performing loans 2,607,517 (389,741 ) 2,217,776 2,365,332 (120,909 ) 2,244,423 2,611,274 (84,936 ) 2,526,338 Total non-performing assets 2,913,347 (389,741 ) 2,523,606 2,636,232 (120,909 ) 2,515,323 2,909,407 (84,936 ) 2,824,471 June 30, 2018 As Reported Corrections As Revised 30-89 DPD 90+ DPD Current 30-89 DPD 90+ DPD Current 30-89 DPD 90+ DPD Current RICs and auto loans - originated 3,038,768 229,528 22,416,117 174,294 20,269 (56,027 ) 3,213,062 249,797 22,360,090 Total loans 3,787,412 814,165 80,095,126 174,294 20,269 (56,027 ) 3,961,706 834,434 80,039,099 March 31, 2018 As Reported Corrections As Revised 30-89 DPD 90+ DPD Current 30-89 DPD 90+ DPD Current 30-89 DPD 90+ DPD Current RICs and auto loans - originated 2,634,364 228,811 21,340,720 142,931 19,596 (67,072 ) 2,777,295 248,407 21,273,648 Total loans 3,509,299 798,166 77,771,558 142,931 19,596 (67,072 ) 3,652,230 817,762 77,704,486 December 31, 2017 As Reported Corrections As Revised 30-89 DPD 90+ DPD Current 30-89 DPD 90+ DPD Current 30-89 DPD 90+ DPD Current RICs and auto loans - originated 3,405,721 327,045 20,449,706 196,587 29,971 (176,729 ) 3,602,308 357,016 20,272,977 Total loans 4,349,047 972,384 77,941,907 196,587 29,971 (176,729 ) 4,545,634 1,002,355 77,765,178 NOTE 1. BASIS OF PRESENTATION AND ACCOUNTING POLICIES (continued) September 30, 2017 As Reported Corrections As Revised 30-89 DPD 90+ DPD Current 30-89 DPD 90+ DPD Current 30-89 DPD 90+ DPD Current RICs and auto loans - originated 3,381,392 331,033 20,125,142 172,534 25,193 (176,038 ) 3,553,926 356,226 19,949,104 Total loans 4,617,883 942,327 77,976,586 172,534 25,193 (176,038 ) 4,790,417 967,520 77,800,548 June 30, 2017 As Reported Corrections As Revised 30-89 DPD 90+ DPD Current 30-89 DPD 90+ DPD Current 30-89 DPD 90+ DPD Current RICs and auto loans - originated 3,203,333 280,503 21,036,567 197,360 24,182 (213,871 ) 3,400,693 304,685 20,822,696 Total loans 4,300,635 859,492 80,300,463 197,360 24,182 (213,871 ) 4,497,995 883,674 80,086,592 March 31, 2017 As Reported Corrections As Revised 30-89 DPD 90+ DPD Current 30-89 DPD 90+ DPD Current 30-89 DPD 90+ DPD Current RICs and auto loans - originated 3,089,483 230,331 20,183,159 154,076 16,970 (172,386 ) 3,243,559 247,301 20,010,773 Total loans 4,350,161 801,064 80,666,634 154,076 16,970 (172,386 ) 4,504,237 818,034 80,494,248 June 30, 2018 March 31, 2018 December 31, 2017 As Reported Corrections As Revised As Reported Corrections As Revised As Reported Corrections As Revised Performing TDRs $ 5,809,300 $ 163,659 $ 5,972,959 $ 5,811,401 $ 116,641 $ 5,928,042 $ 5,824,304 $ 66,727 $ 5,891,031 Total TDRs $ 6,613,306 $ 163,659 $ 6,776,965 $ 6,597,359 $ 116,641 $ 6,714,000 $ 6,807,172 $ 66,727 $ 6,873,899 September 30, 2017 June 30, 2017 March 31, 2017 As Reported Corrections As Revised As Reported Corrections As Revised As Reported Corrections As Revised Performing TDRs $ 5,959,537 $ 34,899 $ 5,994,436 $ 5,554,025 $ 13,885 $ 5,567,910 $ 4,734,246 $ 4,069 $ 4,738,315 Total TDRs $ 6,901,473 $ 34,899 $ 6,936,372 $ 6,521,478 $ 13,885 $ 6,535,363 $ 6,379,193 $ 4,069 $ 6,383,262 In addition to the items identified during the quarter ended September 30, 2018, we have made certain corrections to previously disclosed amounts to correct for errors related to the classification of cash flows from the sale of automobiles returned to the Company at the end of a lease term. Operating Lease Cash Flow Classification Beginning June 30, 2014 through September 30, 2017, cash flows from the sale of automobiles returned to the Company at the end of a lease term were incorrectly recorded in the Consolidated SCF, resulting in an overstatement of cash flows from investing activities (Proceeds from the sale and termination of operating leases) and an understatement of cash flows from operating activities (Depreciation, amortization and accretion) in the amount of $383.5 million for the nine-month period ended September 30, 2017 . There was no net impact to cash provided by financing activities. The misclassification errors did not impact the net change in cash and cash equivalents, total cash and cash equivalents, net income, or any other operating measure. There was no impact to the Company's Consolidated Balance Sheets, Consolidated Statements of Operations, Consolidated Statements of Other Comprehensive Income, or Consolidated Statements of Equity for any period as a result of the Consolidated SCF error. Management has evaluated the errors and determined they are immaterial to previously issued financial statements. The Company has corrected the balance described above for the nine-month period ended September 30, 2017 in its Consolidated SCF included herein. Significant Accounting Policies The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and the disclosures of contingent assets and liabilities, as of the date of the financial statements and the amount of revenue and expenses during the reporting periods. Actual results could differ from those estimates and those differences may be material. NOTE 1. BASIS OF PRESENTATION AND ACCOUNTING POLICIES (continued) Management has identified (i) the allowance for loan losses for originated and purchased loans and the reserve for unfunded lending commitments, (ii) valuation of automotive leases and residuals, (iii) accretion of discounts and subvention on RICs, (iv) goodwill, (vi) fair value of financial instruments, and (v) income taxes as the Company's significant accounting policies and estimates, in that they are important to the portrayal of the Company's financial condition, results of operations and cash flows and the accounting estimates related thereto require management's most difficult, subjective and complex judgments as a result of the need to make estimates about the effect of matters that are inherently uncertain. As of September 30, 2018 , with the exception of the items noted in the section captioned "Recently Adopted Accounting Standards" below, there have been no significant changes to the Company's accounting policies as disclosed in its Annual Report on Form 10-K for the year ended December 31, 2017. Recently Adopted Accounting Standards Since January 1, 2018, the Company adopted the following Financial Accounting Standards Board ("FASB") Accounting Standards Updates (“ASUs"): • ASU 2014-09, Revenue from Contracts with Customers (Topic 606), as amended . This ASU requires an entity to recognize revenue for the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. It includes a five-step process to assist an entity in achieving the main principles of revenue recognition under ASC 606. Because the ASU does not apply to revenue associated with leases and financial instruments (including loans, securities, and derivatives), it did not have a material impact on the elements of the Company's Consolidated Statements of Operations most closely associated with leases and financial instruments (such as interest income, interest expense and securities gains and losses). The Company adopted this ASU as of January 1, 2018 using the modified retrospective method of transition, resulting in an immaterial cumulative-effect adjustment recorded to opening retained earnings for the current period. The adoption of this ASU did not result in material changes in the timing of the Company's revenue recognition, but requires gross presentation of certain costs previously offset against revenue. This change in presentation is reflected in the current period and will increase both noninterest revenue and noninterest expense for the Company. The increase is predominantly associated with certain distribution costs on wealth management products (historically offset against Miscellaneous income), with the remainder of the increase associated with certain underwriting service costs (historically offset against Miscellaneous income). Refer to Note 15 for additional details. Results for reporting periods beginning after January 1, 2018 are presented under the new revenue recognition standard, while prior period amounts have not been adjusted and continue to be reported in accordance with our historic accounting. The cumulative-effect of the changes made to our January 1, 2018 Condensed Consolidated Balance Sheet for the adoption of the new revenue recognition standard were as follows: (in thousands) Balance at December 31, 2017 Adjustments Balance at January 1, 2018 Assets - LHFI $ 80,790,681 $ 5,514 $ 80,796,195 Other assets 3,646,405 (3,592 ) 3,642,813 Total assets 128,274,525 1,922 128,276,447 Liabilities - other liabilities 799,403 (1,378 ) 798,025 Total liabilities 104,583,693 (1,378 ) 104,582,315 Stockholders' equity - retained earnings 3,453,957 3,300 3,457,257 Total stockholders' equity 23,690,832 3,300 23,694,132 NOTE 1. BASIS OF PRESENTATION AND ACCOUNTING POLICIES (continued) The following discloses the impact on the Company's Condensed Balance Sheet at September 30, 2018 and the Condensed Statement of Operations for the three-month and nine-month periods ended September 30, 2018 of the adoption of this new accounting standard: September 30, 2018 (in thousands) As Reported Balance Without Adoption Assets - LHFI $ 85,061,913 $ 85,057,325 Other assets 3,900,905 3,904,173 Total assets 131,628,075 131,626,755 Liabilities - other liabilities 1,093,672 1,095,050 Total liabilities 107,897,176 107,898,554 Stockholders' equity - retained earnings 3,758,505 3,755,807 Total stockholders' equity 23,730,899 23,728,201 Three-Month Period Ended September 30, 2018 Nine-Month Period Ended September 30, 2018 (in thousands) As Reported Balance Without Adoption As Reported Balance Without Adoption Non-interest income Consumer and commercial fees $ 144,505 $ 143,727 $ 420,843 $ 418,671 Miscellaneous income/(loss) 68,915 67,223 302,998 291,346 Total non-interest income 822,056 819,587 2,442,436 2,428,612 General and administrative expense Technology, outside service, and marketing expense 146,652 144,774 454,944 449,169 Loan expense 83,190 85,883 277,683 285,273 Other administrative expenses 119,385 115,735 359,132 342,567 Total general and administrative expenses 1,410,368 1,407,533 4,232,977 4,218,227 Income before income tax provision 349,416 349,781 1,233,435 1,234,361 Income tax provision 109,949 110,077 374,162 374,486 Net income including NCI $ 239,467 $ 239,705 $ 859,273 $ 859,875 • ASU 2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities, as amended. This new guidance amends the presentation and accounting for certain financial instruments, including liabilities measured at fair value under the FVO and equity investments. The guidance also updates fair value presentation and disclosure requirements for financial instruments measured at amortized cost. The Company adopted this standard on January 1, 2018, and it did not have a material impact on the Company's financial position or results of operations. As a result of the adoption of this standard, the Company reclassified approximately $10.0 million of equity securities from Investments AFS to Other investments on January 1, 2018. Future changes in the fair value of the Company's equity securities will be recognized in the Condensed Consolidated Statements of Operations rather than Other comprehensive Income. • ASU 2017-12, Derivatives and Hedg

RECENT ACCOUNTING DEVELOPMENTS

RECENT ACCOUNTING DEVELOPMENTS	9 Months Ended
	Sep. 30, 2018
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
RECENT ACCOUNTING DEVELOPMENTS	RECENT ACCOUNTING DEVELOPMENTS In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), and ASU 2018-11 Targeted Improvements, in August 2018. The primary effect of this ASU is the requirement of lessees to recognize a right of-use-asset and lease liability for all operating leases with a term greater than 12 months. The right-of-use-asset and lease liability are then derecognized in a manner that effectively yields a straight-line lease expense over the lease term. Lessee accounting requirements for finance leases (previously described as capital leases) and lessor accounting requirements for operating, sales-type, and direct financing leases (sales-type and direct financing leases were both previously referred to as capital leases) are largely unchanged. The Company is currently in the process of reviewing its lease contracts, examining the practical expedients and accounting policy elections provided in the ASU, as well as ensuring the Company's control environment and reporting processes reflect the requirements of this ASU. The ASU will be applied on a modified retrospective basis with a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. The Company plans to adopt this ASU on its effective date of January 1, 2019. At December 31, 2017, the Company reported $720 million of minimum lease payments for its facilities leases. The adoption of the ASU will not have a material impact on the increase in total assets and total liabilities, shareholder's equity or the recognition of lease expense in its Condensed Consolidated Statements of Operations. In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments . This guidance significantly changes how entities will measure credit losses for most financial assets and certain other instruments that are not measured at fair value through net income. The standard will replace today’s “incurred loss” approach with an “expected loss” model for instruments measured at amortized cost. For AFS debt securities, entities will be required to record allowances rather than reduce the carrying amount, as they do today under the other-than-temporary impairment (“OTTI') model. The standard also simplifies the accounting model for purchased credit-impaired debt securities and loans. The guidance will be effective for the Company for the first reporting period beginning after December 15, 2019, with earlier adoption permitted. Adoption of this new guidance can be applied only on a prospective basis as a cumulative-effect adjustment to retained earnings. The Company is currently evaluating the impact of the new guidance on its Consolidated Financial Statements. It is expected that the new model will include different assumptions used in calculating credit losses, such as estimating losses over the estimated life of a financial asset, and will consider expected future changes in macroeconomic conditions. The adoption of this ASU will result in an increase to the Company’s allowance for credit losses ("ACL"), the amount of which will depend upon the nature and characteristics of the Company's portfolio at the adoption date, as well as the macroeconomic conditions and forecasts at that date. The Company currently does not intend to early adopt this guidance. NOTE 2. RECENT ACCOUNTING DEVELOPMENTS (continued) In addition to those described in detail above, the Company is in the process of evaluating the following ASUs, but does not expect them to have a material impact on the Company's financial position, results of operations, or disclosures: • ASU 2017-08, Receivables - Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities • ASU 2017-11, Earnings Per Share (Topic 260); Distinguishing Liabilities from Equity (Topic 480); Derivatives and Hedging (Topic 815): (Part I) Accounting for Certain Financial Instruments with Down Round Features, (Part II) Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception • ASU 2018-07, Compensation - Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting • ASU 2018-13 , Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement • ASU 2018-15 , Intangibles - Goodwill and Other - Internal - Use Software (Subtopic 350-40): Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract (a consensus of the FASB Emerging Issues Task Force)

INVESTMENT SECURITIES

INVESTMENT SECURITIES	9 Months Ended
	Sep. 30, 2018
Investments, Debt and Equity Securities [Abstract]
INVESTMENT SECURITIES	INVESTMENT SECURITIES Summary of Investment in Debt Securities - AFS and HTM The following tables present the amortized cost, gross unrealized gains and losses and approximate fair values of debt securities AFS at the dates indicated: September 30, 2018 December 31, 2017 (in thousands) Amortized Gross Gross Fair Amortized Gross Gross Fair U.S. Treasury securities $ 1,730,183 $ — $ (16,649 ) $ 1,713,534 $ 1,006,219 $ — $ (8,107 ) $ 998,112 Corporate debt securities 122,353 — (58 ) 122,295 11,639 21 — 11,660 Asset-backed securities (“ABS”) 459,197 4,364 (2,536 ) 461,025 501,575 6,901 (1,314 ) 507,162 Equity securities (1) — — — — 11,428 — (614 ) 10,814 State and municipal securities 18 — — 18 23 — — 23 Mortgage-backed securities (“MBS”): Government National Mortgage Association ("GNMA") - Residential 2,944,131 627 (127,735 ) 2,817,023 4,745,998 3,531 (62,524 ) 4,687,005 GNMA - Commercial 865,340 — (27,108 ) 838,232 1,377,449 179 (19,917 ) 1,357,711 Federal Home Loan Mortgage Corporation ("FHLMC") and Federal National Mortgage Association ("FNMA") - Residential 6,051,256 189 (294,112 ) 5,757,333 6,958,433 1,093 (141,393 ) 6,818,133 FHLMC and FNMA - Commercial 52,153 — (1,101 ) 51,052 23,003 — (440 ) 22,563 Total investments in debt securities AFS $ 12,224,631 $ 5,180 $ (469,299 ) $ 11,760,512 $ 14,635,767 $ 11,725 $ (234,309 ) $ 14,413,183 (1) Reflects the reclassification of the Company's investments in equity securities to Other investments as a result of the adoption of ASU 2016-01 as of January 1, 2018. NOTE 3. INVESTMENT SECURITIES (continued) The following tables present the amortized cost, gross unrealized gains and losses and approximate fair values of debt securities HTM at the dates indicated: September 30, 2018 December 31, 2017 (in thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized Loss Fair Value Amortized Gross Gross Fair GNMA - Residential $ 1,782,451 $ 124 $ (80,716 ) $ 1,701,859 $ 1,447,669 $ 722 $ (26,150 ) $ 1,422,241 GNMA - Commercial 1,043,317 87 (31,568 ) 1,011,836 352,139 325 (767 ) 351,697 Total investments in debt securities HTM $ 2,825,768 $ 211 $ (112,284 ) $ 2,713,695 $ 1,799,808 $ 1,047 $ (26,917 ) $ 1,773,938 The Company continuously evaluates its investment strategies in light of changes in the regulatory and market environments that could have an impact on capital and liquidity. Based on this evaluation, it is reasonably possible that the Company may elect to pursue other strategies relative to its investment securities portfolio. During the nine-month period ended September 30, 2018 , the Company transferred approximately $1.2 billion of MBS from AFS to HTM in conjunction with Santander's capital management strategy. As of September 30, 2018 and December 31, 2017 , the Company had investments in debt securities AFS with an estimated fair value of $6.5 billion and $5.9 billion , respectively, pledged as collateral, which was comprised of the following: $3.1 billion and $3.0 billion , respectively, were pledged as collateral for the Company's borrowing capacity with the Federal Reserve Bank (the "FRB"); $2.5 billion and $2.3 billion , respectively, were pledged to secure public fund deposits; $76.8 million and $243.8 million , respectively, were pledged to various independent parties to secure repurchase agreements, support hedging relationships, and for recourse on loan sales; $420.8 million and zero , respectively, were pledged to deposits with clearing organizations; and $373.5 million and $387.9 million , respectively, were pledged to secure the Company's customer overnight sweep product. At September 30, 2018 and December 31, 2017 , the Company had $41.8 million and $47.0 million , respectively, of accrued interest related to investment securities which is included in the Other assets line of the Company's Condensed Consolidated Balance Sheets . Contractual Maturity of Debt Securities Contractual maturities of the Company’s AFS debt securities at September 30, 2018 were as follows: (in thousands) Amortized Cost Fair Value Due within one year $ 928,169 $ 1,009,333 Due after 1 year but within 5 years 1,283,171 1,189,381 Due after 5 years but within 10 years 293,455 284,559 Due after 10 years 9,719,836 9,277,239 Total $ 12,224,631 $ 11,760,512 Contractual maturities of the Company’s HTM debt securities at September 30, 2018 were as follows: (in thousands) Amortized Cost Fair Value Due after 10 years $ 2,825,768 $ 2,713,695 Total $ 2,825,768 $ 2,713,695 Actual maturities may differ from contractual maturities when there is a right to call or prepay obligations with or without call or prepayment penalties. NOTE 3. INVESTMENT SECURITIES (continued) Gross Unrealized Loss and Fair Value of Debt Securities AFS and HTM The following tables present the aggregate amount of unrealized losses as of September 30, 2018 and December 31, 2017 on securities in the Company’s AFS investment portfolios classified according to the amount of time those securities have been in a continuous loss position: September 30, 2018 December 31, 2017 Less than 12 months 12 months or longer Less than 12 months 12 months or longer (in thousands) Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Fair Value Unrealized U.S. Treasury securities $ 1,172,670 $ (6,306 ) $ 540,863 $ (10,343 ) $ 998,112 $ (8,107 ) $ — $ — Corporate debt securities 118,640 (58 ) 13 — — — — — ABS 34,254 (267 ) 81,146 (2,269 ) 8,013 (125 ) 103,559 (1,189 ) Equity securities (1) — — — — 335 (2 ) 10,398 (612 ) MBS: GNMA - Residential 733,265 (25,517 ) 1,980,395 (102,218 ) 1,236,716 (8,600 ) 2,583,955 (53,924 ) GNMA - Commercial 494,450 (13,332 ) 343,782 (13,776 ) 1,022,452 (11,492 ) 251,209 (8,425 ) FHLMC and FNMA - Residential 1,295,376 (46,487 ) 4,445,416 (247,625 ) 3,429,678 (32,899 ) 3,017,533 (108,494 ) FHLMC and FNMA - Commercial 29,502 (128 ) 21,550 (973 ) 6,948 (103 ) 15,614 (337 ) Total investments in debt securities AFS $ 3,878,157 $ (92,095 ) $ 7,413,165 $ (377,204 ) $ 6,702,254 $ (61,328 ) $ 5,982,268 $ (172,981 ) (1) Reflects the reclassification of the Company's investments in equity securities to Other investments as a result of the adoption of ASU 2016-01 as of January 1, 2018. The following tables present the aggregate amount of unrealized losses as of September 30, 2018 and December 31, 2017 on debt securities in the Company’s HTM investment portfolios classified according to the amount of time those securities have been in a continuous loss position: September 30, 2018 December 31, 2017 Less than 12 months 12 months or longer Less than 12 months 12 months or longer (in thousands) Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Fair Value Unrealized MBS: GNMA - Residential $ 237,071 $ (8,589 ) $ 1,394,724 $ (72,127 ) $ 434,322 $ (6,419 ) $ 739,612 $ (19,731 ) GNMA - Commercial 414,953 (13,062 ) 537,122 (18,506 ) 118,951 (767 ) — — Total investments in debt securities HTM $ 652,024 $ (21,651 ) $ 1,931,846 $ (90,633 ) $ 553,273 $ (7,186 ) $ 739,612 $ (19,731 ) OTTI Management evaluates all investment securities in an unrealized loss position for OTTI on a quarterly basis. An unrealized loss exists when the current fair value of an individual security is less than its amortized cost basis. The OTTI assessment is a subjective process requiring the use of judgments and assumptions. During the securities-level assessments, consideration is given to (1) the intent not to sell and probability that the Company will not be required to sell the security before recovery of its cost basis to allow for any anticipated recovery in fair value, (2) the financial condition and near-term prospects of the issuer, as well as company news and current events, and (3) the ability to collect the future expected cash flows. Key assumptions utilized to forecast expected cash flows may include loss severity, expected cumulative loss percentage, cumulative loss percentage to date, weighted average Fair Isaac Corporation ("FICO") scores and weighted average loan-to-value ("LTV") ratio, rating or scoring, credit ratings and market spreads, as applicable. The Company assesses and recognizes OTTI in accordance with applicable accounting standards. Under these standards, if the Company determines that impairment on its debt securities exists and it has made the decision to sell the security or it is more likely than not that the Company will be required to sell the security prior to recovery of its amortized cost basis, it recognizes the entire portion of the unrealized loss in earnings. If the Company has not made a decision to sell the security and it does not expect that it will be required to sell the security prior to the recovery of the amortized cost basis but the Company has determined that OTTI exists, it recognizes the credit-related portion of the decline in value of the security in earnings. The Company recorded no OTTI related to its investment securities for the three-month and nine-month periods ended September 30, 2018 and 2017 . NOTE 3. INVESTMENT SECURITIES (continued) Management has concluded that the unrealized losses on its debt securities for which it has not recognized OTTI (which were comprised of 836 individual securities at September 30, 2018 ) are temporary in nature since (1) they reflect the increase in interest rates, which lowers the current fair value of the securities, (2) they are not related to the underlying credit quality of the issuers, (3) the entire contractual principal and interest due on these securities is currently expected to be recoverable, (4) the Company does not intend to sell these investments at a loss and (5) it is more likely than not that the Company will not be required to sell the investments before recovery of the amortized cost basis, which for the Company's debt securities may be at maturity. Accordingly, the Company has concluded that the impairment on these securities is not other than temporary. Gains (Losses) and Proceeds on Sales of Investment Securities Proceeds from sales of investments in debt securities and the realized gross gains and losses from those sales were as follows: Three-Month Period Nine-Month Period Ended September 30, (in thousands) 2018 2017 2018 2017 Proceeds from the sales of AFS securities $ 987,352 $ 566,286 $ 1,026,798 $ 1,872,411 Gross realized gains $ 156 $ 7,123 $ 316 $ 18,247 Gross realized losses (1,844 ) (416 ) (2,247 ) (1,971 ) OTTI — — — — Net realized gains/(losses) (1) $ (1,688 ) $ 6,707 $ (1,931 ) $ 16,276 (1) Includes net realized gain/(losses) on trading securities of $(1.1) million and $(1.3) million for the three-month and nine-month periods ended September 30, 2018 , respectively, and $(0.4) million and $(2.0) million for the three-month and nine-month periods ended September 30, 2017 , respectively. The Company uses the specific identification method to determine the cost of the securities sold and the gain or loss recognized. The Company recognized $0.6 million for the three-month and nine-month periods ended September 30, 2018 in net losses on the sale of AFS investment securities as a result of overall balance sheet and interest rate risk management. The net loss realized for the three-month and nine-month periods ended September 30, 2018 was primarily comprised of the sale of MBS, including FHLMC residential debt securities and collateralized mortgage obligations ("CMOs") with a fair value of $987.6 million for a loss of $0.6 million . The Company recognized $7.1 million and $18.2 million for the three-month and nine-month periods ended September 30, 2017 in net gains on the sale of AFS investment securities as a result of overall balance sheet and interest rate risk management. The net gain realized for the three-month period ended September 30, 2017 was primarily comprised of the sale of MBSs, including FHLMC residential debt securities and CMOs with a book value of $558.6 million for a gain of $7.0 million . The net gain realized for the nine-month period ended September 30, 2017 was primarily comprised of the sale of U.S. Treasury securities with a book value of $739.4 million for a gain of $1.8 million , and the sale of MBSs, including FHLMC residential debt securities and CMOs with a book value of $1.1 billion for a gain of $16.3 million . Other Investments Other Investments consisted of the following as of: (in thousands) September 30, 2018 December 31, 2017 FHLB of Pittsburgh and Federal Reserve Bank stock $ 566,893 $ 516,693 Low Income Housing Tax Credit investments ("LIHTC") 134,205 88,170 Equity securities not held for trading (1) 10,875 — CDs with a maturity greater than 90 days 30,000 54,000 Trading securities 1,992 1 Total $ 743,965 $ 658,864 (1) Reflects the reclassification of the Company's investments in equity securities to Other investments as a result of the adoption of ASU 2016-01 as of January 1, 2018. NOTE 3. INVESTMENT SECURITIES (continued) Other investments primarily include the Company's investment in the stock of the FHLB of Pittsburgh and the FRB. These stocks do not have readily determinable fair values because their ownership is restricted and they lack a market. The stocks can be sold back only at their par value of $100 per share, and FHLB stock can be sold back only to the FHLB or to another member institution. Accordingly, these stocks are carried at cost. During the three-month and nine-month periods ended September 30, 2018 , the Company purchased $109.8 million and $143.9 million of FHLB stock at par, respectively, and redeemed $31.1 million and $94.1 million of FHLB stock at par, respectively. There was no gain or loss associated with these redemptions. During the three-month and nine-month periods ended September 30, 2018 , the Company purchased $0.2 million of FRB stock at par value. Other investments also includes LIHTC investments, time deposits with a maturity of greater than 90 days held at non-affiliated financial institutions, trading securities, and $10.9 million of equity securities measured at fair value as of September 30, 2018 , with changes in fair value recognized in net income. These consist primarily of Community Reinvestment Act (“CRA") mutual fund investments reclassified as a result of the first quarter 2018 adoption of ASU 2016-01, discussed further in Note 1. These investments were included in Investments AFS at December 31, 2017 . With the exception of equity and trading securities which are measured at fair value, the Company evaluates these other investments for impairment based on the ultimate recoverability of the carrying value, rather than by recognizing temporary declines in value. The Company held an immaterial amount of equity securities without readily determinable fair values at the reporting date. Realized and Unrealized Gains (Losses) on Equity Securities Three-Month Period Nine-Month Period Ended September 30, (in thousands) 2018 2017 2018 2017 Net gains/(losses) on equity securities 1 $ (109 ) $ 11 (140 ) 29 Less: net gains/(losses) recognized during the period on equity securities sold during the period 1 — — — — Unrealized gains/(losses) recognized during the reporting period on equity securities still held at the reporting period date 1 $ (109 ) $ 11 (140 ) 29 (1) Changes in the fair value of equity securities were not recognized in earnings prior to the adoption of ASU 2016-01.

LOANS AND ALLOWANCE FOR CREDIT

LOANS AND ALLOWANCE FOR CREDIT LOSSES	9 Months Ended
	Sep. 30, 2018
Loans and Leases Receivable Disclosure [Abstract]
LOANS AND ALLOWANCE FOR CREDIT LOSSES	=640 4,419,582 15.7 % 3,759,621 14.4 % Total $ 28,195,564 100.0 % $ 26,067,169 100.0 % (1) Consists primarily of loans for which credit scores are not considered in the ALLL model. (2) Credit scores updated quarterly. (3) RICs and auto loans include zero and $1.1 billion of LHFS at September 30, 2018 and December 31, 2017 , respectively, which do not have an allowance. NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) Consumer Lending Asset Quality Indicators-FICO and LTV Ratio For both residential and home equity loans, loss severity assumptions are incorporated in the loan and lease loss reserve models to estimate loan balances that will ultimately charge off. These assumptions are based on recent loss experience within various current LTV bands within these portfolios. LTVs are refreshed quarterly by applying Federal Housing Finance Agency Home price index changes at a state-by-state level to the last known appraised value of the property to estimate the current LTV. The Company's ALLL incorporates the refreshed LTV information to update the distribution of defaulted loans by LTV as well as the associated loss given default for each LTV band. Reappraisals on a recurring basis at the individual property level are not considered cost-effective or necessary; however, reappraisals are performed on certain higher risk accounts to support line management activities, default servicing decisions, or when other situations arise for which the Company believes the additional expense is warranted. Residential mortgage and home equity financing receivables by LTV and FICO range are summarized as follows: Residential Mortgages (1)(3) September 30, 2018 N/A (2) LTV<=70% 70.01-80% 80.01-90% 90.01-100% 100.01-110% LTV>110% Grand Total FICO Score (dollars in thousands) N/A (2) $ 293,047 $ 4,694 $ 1,777 $ 124 $ 186 $ — $ — $ 299,828 <600 36 187,264 48,978 34,019 28,353 2,378 1,074 302,102 600-639 35 152,496 49,965 36,015 39,172 1,243 1,637 280,563 640-679 — 305,191 106,904 82,274 105,607 1,810 6,160 607,946 680-719 35 536,430 287,559 136,969 172,691 2,556 6,612 1,142,852 720-759 50 988,098 535,498 202,452 224,394 3,854 7,369 1,961,715 >=760 225 3,420,758 1,319,969 353,467 243,442 7,185 10,671 5,355,717 Grand Total $ 293,428 $ 5,594,931 $ 2,350,650 $ 845,320 $ 813,845 $ 19,026 $ 33,523 $ 9,950,723 (1) Includes LHFS. (2) Residential mortgages and home equity loans and lines of credit in the "N/A" range for LTV or FICO score primarily represent the balance on loans serviced by others, in run-off portfolios or for which a current LTV or FICO score is unavailable. (3) Allowance model considers LTV for financing receivables in first lien position for the Company and combined LTV ("CLTV") for financing receivables in second lien position for the Company. Home Equity Loans and Lines of Credit (2) September 30, 2018 N/A (1) LTV<=70% 70.01-90% 90.01-110% LTV>110% Grand Total FICO Score (dollars in thousands) N/A (1) $ 180,082 $ 355 $ 143 $ — $ — $ 180,580 <600 911 198,267 66,022 16,460 6,421 288,081 600-639 443 163,029 54,344 6,677 5,699 230,192 640-679 273 284,494 125,409 12,303 7,476 429,955 680-719 201 526,194 242,623 22,560 14,181 805,759 720-759 493 725,864 310,674 23,909 13,064 1,074,004 >=760 762 1,774,170 701,599 54,642 32,383 2,563,556 Grand Total $ 183,165 $ 3,672,373 $ 1,500,814 $ 136,551 $ 79,224 $ 5,572,127 (1) Residential mortgages and home equity loans and lines of credit in the "N/A" range for LTV or FICO score primarily represent the balance on loans serviced by others, in run-off portfolios or for which a current LTV or FICO score is unavailable. (2) Allowance model considers LTV for financing receivables in first lien position for the Company and CLTV for financing receivables in second lien position for the Company. NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) Residential Mortgages (1)(3) December 31, 2017 N/A (2) LTV<=70% 70.01-80% 80.01-90% 90.01-100% 100.01-110% LTV>110% Grand Total FICO Score (dollars in thousands) N/A (2) $ 372,116 $ 6,759 $ 1,214 $ — $ — $ — $ — $ 380,089 <600 21 220,737 55,108 35,617 23,834 2,505 6,020 343,842 600-639 45 155,920 42,420 35,009 34,331 2,696 6,259 276,680 640-679 37 320,248 94,601 90,708 86,740 3,011 2,641 597,986 680-719 98 554,058 236,602 136,980 147,754 3,955 10,317 1,089,764 720-759 92 952,532 480,900 178,876 183,527 4,760 8,600 1,809,287 >=760 588 3,019,514 1,066,919 263,541 187,713 8,418 12,594 4,559,287 Grand Total $ 372,997 $ 5,229,768 $ 1,977,764 $ 740,731 $ 663,899 $ 25,345 $ 46,431 $ 9,056,935 (1) Includes LHFS. (2) Residential mortgages and home equity loans and lines of credit in the "N/A" range for LTV or FICO score primarily represent the balance on loans serviced by others, in run-off portfolios or for which a current LTV or FICO score is unavailable. (3) Allowance model considers LTV for financing receivables in first lien position for the Company and CLTV for financing receivables in second lien position for the Company. Home Equity Loans and Lines of Credit (2) December 31, 2017 N/A (1) LTV<=70% 70.01-90% 90.01-110% LTV>110% Grand Total FICO Score (dollars in thousands) N/A (1) $ 154,690 $ 536 $ 238 $ — $ — $ 155,464 <600 8,064 190,657 64,554 16,634 22,954 302,863 600-639 6,276 158,461 61,250 9,236 9,102 244,325 640-679 6,745 297,003 127,347 19,465 14,058 464,618 680-719 8,875 500,234 258,284 24,675 20,261 812,329 720-759 8,587 724,831 332,508 30,526 19,119 1,115,571 >=760 17,499 1,917,373 768,905 73,573 35,213 2,812,563 Grand Total $ 210,736 $ 3,789,095 $ 1,613,086 $ 174,109 $ 120,707 $ 5,907,733 (1) Residential mortgages and home equity loans and lines of credit in the "N/A" range for LTV or FICO score primari" id="sjs-B4" xml:space="preserve"> LOANS AND ALLOWANCE FOR CREDIT LOSSES Overall The Company's loans are reported at their outstanding principal balances net of any cumulative charge-offs, unamortized deferred fees and costs and unamortized premiums or discounts. The Company maintains an ACL to provide for losses inherent in its portfolios. Certain loans are pledged as collateral for borrowings, securitizations, or special purpose entities (“SPEs"). These loans totaled $49.7 billion at September 30, 2018 and $50.9 billion at December 31, 2017 . Loans that the Company intends to sell are classified as LHFS. The LHFS portfolio balance at September 30, 2018 was $1.1 billion , compared to $2.5 billion at December 31, 2017 . LHFS in the residential mortgage portfolio are reported at either estimated fair value (if the FVO is elected) or the lower of cost or fair value. For a discussion on the valuation of LHFS at fair value, see Note 14 to the Condensed Consolidated Financial Statements . Loans under SC’s personal lending platform have been classified as HFS and adjustments to lower of cost or market are recorded through Miscellaneous income, net on the Condensed Consolidated Statements of Operations . As of September 30, 2018 , the carrying value of the personal unsecured HFS portfolio was $933.4 million . Interest on loans is credited to income as it is earned. Loan origination fees and certain direct loan origination costs are deferred and recognized as adjustments to interest income in the Condensed Consolidated Statements of Operations over the contractual life of the loan utilizing the interest method. Loan origination costs and fees and premiums and discounts on RICs are deferred and recognized in interest income over their estimated lives using estimated prepayment speeds, which are updated on a monthly basis. At September 30, 2018 and December 31, 2017 , accrued interest receivable on the Company's loans was $511.3 million and $529.9 million , respectively. During the nine-month period ended September 30, 2018 , the Company sold substantially all of its mortgage warehouse facilities, which had a book value of $499.2 million for net proceeds of $515.8 million . The $16.7 million gain on sale is recognized within Miscellaneous income, net on the Condensed Consolidated Statements of Operations. NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) Loan and Lease Portfolio Composition The following presents the composition of the gross loans and leases HFI by portfolio and by rate type: September 30, 2018 December 31, 2017 (As Revised - Note 1) (dollars in thousands) Amount Percent Amount Percent Commercial LHFI: Commercial real estate ("CRE") loans $ 9,061,535 10.7 % $ 9,279,225 11.5 % Commercial and industrial loans 15,118,892 17.8 % 14,438,311 17.9 % Multifamily loans 8,201,875 9.6 % 8,274,435 10.1 % Other commercial (2) 7,406,216 8.7 % 7,174,739 8.9 % Total commercial LHFI 39,788,518 46.8 % 39,166,710 48.4 % Consumer loans secured by real estate: Residential mortgages 9,737,222 11.3 % 8,846,765 11.0 % Home equity loans and lines of credit 5,572,127 6.6 % 5,907,733 7.3 % Total consumer loans secured by real estate 15,309,349 17.9 % 14,754,498 18.3 % Consumer loans not secured by real estate: RICs and auto loans - originated 27,191,166 32.0 % 23,131,253 28.6 % RICs and auto loans - purchased 1,004,397 1.2 % 1,834,868 2.3 % Personal unsecured loans 1,288,309 1.5 % 1,285,677 1.6 % Other consumer (3) 480,174 0.6 % 617,675 0.8 % Total consumer loans 45,273,395 53.2 % 41,623,971 51.6 % Total LHFI (1) $ 85,061,913 100.0 % $ 80,790,681 100.0 % Total LHFI: Fixed rate $ 54,974,229 64.6 % $ 50,703,619 62.8 % Variable rate 30,087,684 35.4 % 30,087,062 37.2 % Total LHFI (1) $ 85,061,913 100.0 % $ 80,790,681 100.0 % (1) Total LHFI includes deferred loan fees, net of deferred origination costs and unamortized purchase premiums, net of discounts as well as purchase accounting adjustments. These items resulted in a net increase in the loan balances of $1.6 billion and $1.3 billion as of September 30, 2018 and December 31, 2017 , respectively. (2) Other commercial includes commercial equipment vehicle financing ("CEVF") leveraged leases and loans. (3) Other consumer primarily includes recreational vehicle ("RV") and marine loans. Portfolio segments and classes GAAP requires that entities disclose information about the credit quality of their financing receivables at disaggregated levels, specifically defined as “portfolio segments” and “classes,” based on management’s systematic methodology for determining the ACL. The Company utilizes similar categorization compared to the financial statement categorization of loans to model and calculate the ACL and track the credit quality, delinquency and impairment status of the underlying loan populations. In disaggregating its financing receivables portfolio, the Company’s methodology begins with the commercial and consumer segments. The commercial segmentation reflects line of business distinctions. The Commercial Real Estate (“CRE") line of business includes commercial and industrial owner-occupied real estate and specialized lending for investment real estate. The Company's allowance methodology further classifies loans in this line of business into construction and non-construction loans; however, the methodology for development and determination of the allowance is generally consistent between the two portfolios. "Commercial and industrial" includes non-real estate-related commercial and industrial loans. "Multifamily" represents loans for multifamily residential housing units. “Other commercial” includes loans to global customer relationships in Latin America which are not defined as commercial or consumer for regulatory purposes. The remainder of the portfolio primarily represents the CEVF business. NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) The Company's portfolio classes are substantially the same as its financial statement categorization of loans for consumer loan populations. “Residential mortgages” includes mortgages on residential property, including single family and 1-4 family units. "Home equity loans and lines of credit" include all organic home equity contracts and purchased home equity portfolios. "RICs and auto loans" includes the Company's direct automobile loan portfolios, but excludes RV and marine RICs. "Personal unsecured loans" includes personal revolving loans and credit cards. “Other consumer” includes an acquired portfolio of marine RICs and RV contracts as well as indirect auto loans. In accordance with the Company's accounting policy when establishing the collective ACL for originated loans, the Company's estimate of losses on recorded investment includes the estimate of the related net unaccreted discount balance that is expected at the time of charge-off, while it considers the entire unaccreted discount for loan portfolios purchased at a discount as available to absorb the credit losses when determining the ACL specific to these portfolios. This accounting policy is not applicable to the purchased loan portfolios acquired with evidence of credit deterioration, on which we elected to apply the FVO. The RIC and auto loan portfolio is comprised of: (1) RICs originated by SC prior to the first quarter 2014 consolidation and change in control of SC (the “Change in Control"), (2) RICs originated by SC after the Change in Control, and (3) auto loans originated by SBNA. The composition of the portfolio segment is as follows: (in thousands) September 30, 2018 December 31, 2017 (As Revised - Note 1) RICs - Purchased HFI: Unpaid principal balance ("UPB") (1) $ 1,056,165 $ 1,929,548 UPB - FVO (2) 12,373 24,926 Total UPB 1,068,538 1,954,474 Purchase marks (3) (64,141 ) (119,606 ) Total RICs - Purchased HFI 1,004,397 1,834,868 RICs - Originated HFI: UPB (1) 26,666,727 23,423,031 Net discount (159,941 ) (309,920 ) Total RICs - Originated 26,506,786 23,113,111 SBNA auto loans 684,380 18,142 Total RICs - originated post-Change in Control 27,191,166 23,131,253 Total RICs and auto loans HFI $ 28,195,563 $ 24,966,121 (1) UPB does not include amounts related to the loan receivables - unsecured and loan receivables from dealers due to the short-term and revolving nature of these receivables. (2) The Company elected to account for these loans, which were acquired with evidence of credit deterioration, under the FVO. (3) Includes purchase marks of $2.7 million and $5.5 million related to purchase loan portfolios on which we elected to apply the FVO at September 30, 2018 and December 31, 2017 , respectively. During the nine-month periods ended September 30, 2018 and 2017 , the Company originated $6.5 billion and $5.2 billion , respectively, in Chrysler Capital loans, which represented 48% and 46% , respectively, of the Company's total RIC originations (unpaid principal balance). As of September 30, 2018 and December 31, 2017 , the Company's carrying value of auto RIC portfolio consisted of $8.7 billion and $8.2 billion , respectively, of Chrysler Capital loans, which represented 35% and 37% , respectively, of the Company's auto RIC portfolio. NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) ACL Rollforward by Portfolio Segment The activity in the ACL by portfolio segment for the three-month and nine-month periods ended September 30, 2018 and 2017 was as follows: Three-Month Period Ended September 30, 2018 Commercial Consumer Unallocated Total (in thousands) ALLL, beginning of period $ 426,820 $ 3,515,033 $ 47,023 $ 3,988,876 Provision for loan and lease losses 10,637 602,933 — 613,570 Charge-offs (21,353 ) (1,258,144 ) — (1,279,497 ) Recoveries 17,325 616,699 — 634,024 Charge-offs, net of recoveries (4,028 ) (641,445 ) — (645,473 ) ALLL, end of period $ 433,429 $ 3,476,521 $ 47,023 $ 3,956,973 Reserve for unfunded lending commitments, beginning of period (2) $ 81,525 $ 5,448 $ — $ 86,973 Provision for reserve for unfunded lending commitments 7,401 43 — 7,444 Loss on unfunded lending commitments (96 ) — — (96 ) Reserve for unfunded lending commitments, end of period 88,830 5,491 — 94,321 Total ACL, end of period $ 522,259 $ 3,482,012 $ 47,023 $ 4,051,294 Nine-Month Period Ended September 30, 2018 (in thousands) Commercial Consumer Unallocated Total ALLL, beginning of period $ 443,796 $ 3,504,068 $ 47,023 $ 3,994,887 Provision for loan and lease losses 18,658 1,604,733 — 1,623,391 Charge-offs (70,978 ) (3,524,081 ) — (3,595,059 ) Recoveries 41,953 1,891,801 — 1,933,754 Charge-offs, net of recoveries (29,025 ) (1,632,280 ) — (1,661,305 ) ALLL, end of period $ 433,429 $ 3,476,521 $ 47,023 $ 3,956,973 Reserve for unfunded lending commitments, beginning of period (2) $ 103,835 $ 5,276 $ — $ 109,111 (Release of) / Provision for reserve for unfunded lending commitments (14,909 ) 215 — (14,694 ) Loss on unfunded lending commitments (96 ) — — (96 ) Reserve for unfunded lending commitments, end of period 88,830 5,491 — 94,321 Total ACL, end of period $ 522,259 $ 3,482,012 $ 47,023 $ 4,051,294 Ending balance, individually evaluated for impairment (1) $ 88,625 $ 1,605,101 $ — $ 1,693,726 Ending balance, collectively evaluated for impairment 344,804 1,871,420 47,023 2,263,247 Financing receivables: Ending balance $ 39,788,670 $ 46,420,276 $ — $ 86,208,946 Ending balance, evaluated under the FVO or lower of cost or fair value 152 1,266,263 — 1,266,415 Ending balance, individually evaluated for impairment (1) 479,710 6,177,635 — 6,657,345 Ending balance, collectively evaluated for impairment 39,308,808 38,976,378 — 78,285,186 (1) Consists of loans in TDR status. (2) Includes an immaterial reallocation between Commercial and Consumer for the period ending September 30, 2018 NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) (As Revised - Note 1) Three-Month Period Ended September 30, 2017 Commercial Consumer Unallocated Total (in thousands) ALLL, beginning of period $ 428,247 $ 3,507,174 $ 47,023 $ 3,982,444 Provision for loan and lease losses 17,129 664,613 — 681,742 Other (1) 356 5,283 — 5,639 Charge-offs (30,576 ) (1,236,797 ) — (1,267,373 ) Recoveries 9,635 594,958 — 604,593 Charge-offs, net of recoveries (20,941 ) (641,839 ) — (662,780 ) ALLL, end of period $ 424,791 $ 3,535,231 $ 47,023 $ 4,007,045 Reserve for unfunded lending commitments, beginning of period $ 111,015 $ 796 $ — $ 111,811 (Release of) / Provision for unfunded lending commitments 5,241 (298 ) — 4,943 Loss on unfunded lending commitments (668 ) — — (668 ) Reserve for unfunded lending commitments, end of period 115,588 498 — 116,086 Total ACL, end of period $ 540,379 $ 3,535,729 $ 47,023 $ 4,123,131 (As Revised - Note 1) Nine-Month Period Ended September 30, 2017 (in thousands) Commercial Consumer Unallocated Total ALLL, beginning of period $ 449,835 $ 3,317,606 $ 47,023 $ 3,814,464 Provision for loan and lease losses 62,597 2,007,105 — 2,069,702 Other (1) 356 5,283 — 5,639 Charge-offs (117,263 ) (3,613,098 ) — (3,730,361 ) Recoveries 29,266 1,818,335 — 1,847,601 Charge-offs, net of recoveries (87,997 ) (1,794,763 ) — (1,882,760 ) ALLL, end of period $ 424,791 $ 3,535,231 $ 47,023 $ 4,007,045 Reserve for unfunded lending commitments, beginning of period $ 121,613 $ 806 $ — $ 122,419 Release of unfunded lending commitments (3,557 ) (308 ) — (3,865 ) Loss on unfunded lending commitments (2,468 ) — — (2,468 ) Reserve for unfunded lending commitments, end of period 115,588 498 — 116,086 Total ACL, end of period $ 540,379 $ 3,535,729 $ 47,023 $ 4,123,131 Ending balance, individually evaluated for impairment (2) $ 60,492 $ 1,806,190 $ — $ 1,866,682 Ending balance, collectively evaluated for impairment 364,299 1,729,041 47,023 2,140,363 Financing receivables: Ending balance $ 40,140,421 $ 43,418,064 $ — $ 83,558,485 Ending balance, evaluated under the FVO or lower of cost or fair value 83,279 1,959,926 — 2,043,205 Ending balance, individually evaluated for impairment (2) 514,846 6,685,153 — 7,199,999 Ending balance, collectively evaluated for impairment 39,542,296 34,772,985 — 74,315,281 (1) Includes transfers in for the period ending September 30, 2017 (2) Consists of loans in TDR status NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) The following table presents the activity in the allowance for loan losses for the RICs acquired in the Change in Control and those originated by SC subsequent to the Change in Control. Three-Month Period Ended Nine-Month Period Ended September 30, 2018 September 30, 2018 (in thousands) Purchased Originated Total Purchased Originated Total ALLL, beginning of period $ 266,221 $ 2,993,354 $ 3,259,575 $ 384,167 $ 2,862,356 $ 3,246,523 (Release of) / Provision for loan and lease losses (15,312 ) 614,696 599,384 (61,173 ) 1,604,603 1,543,430 Charge-offs (71,969 ) (1,142,162 ) (1,214,131 ) (253,744 ) (3,152,911 ) (3,406,655 ) Recoveries 38,330 569,394 607,724 148,020 1,721,234 1,869,254 Charge-offs, net of recoveries (33,639 ) (572,768 ) (606,407 ) (105,724 ) (1,431,677 ) (1,537,401 ) ALLL, end of period $ 217,270 $ 3,035,282 $ 3,252,552 $ 217,270 $ 3,035,282 $ 3,252,552 (As Revised - Note 1) Three-Month Period Ended Nine-Month Period Ended September 30, 2017 September 30, 2017 (in thousands) Purchased Originated Total Purchased Originated Total ALLL, beginning of period $ 468,671 $ 2,821,503 $ 3,290,174 $ 559,092 $ 2,538,127 $ 3,097,219 Provision for loan and lease losses 47,106 558,397 605,503 128,372 1,760,114 1,888,486 Charge-offs (142,561 ) (1,056,234 ) (1,198,795 ) (481,389 ) (3,013,715 ) (3,495,104 ) Recoveries 52,406 535,677 588,083 219,547 1,574,817 1,794,364 Charge-offs, net of recoveries (90,155 ) (520,557 ) (610,712 ) (261,842 ) (1,438,898 ) (1,700,740 ) ALLL, end of period $ 425,622 $ 2,859,343 $ 3,284,965 $ 425,622 $ 2,859,343 $ 3,284,965 Refer to Note 16 for discussion of contingencies and possible losses related to the impact of hurricane activity in regions where the Company has lending activities. NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) Non-accrual loans by Class of Financing Receivable The recorded investment in non-accrual loans disaggregated by class of financing receivables and other non-performing assets is summarized as follows: (in thousands) September 30, 2018 December 31, 2017 (As Revised - Note 1) Non-accrual loans: Commercial: CRE $ 138,331 $ 139,236 Commercial and industrial 142,446 230,481 Multifamily 36,541 11,348 Other commercial 74,391 83,468 Total commercial loans 391,709 464,533 Consumer: Residential mortgages 229,024 265,436 Home equity loans and lines of credit 117,638 134,162 RICs and auto loans - originated 1,211,544 1,257,122 RICs - purchased 168,946 256,617 Personal unsecured loans 3,016 2,366 Other consumer 9,531 10,657 Total consumer loans 1,739,699 1,926,360 Total non-accrual loans 2,131,408 2,390,893 Other real estate owned ("OREO") 108,583 130,777 Repossessed vehicles 198,074 210,692 Foreclosed and other repossessed assets 1,441 2,190 Total OREO and other repossessed assets 308,098 343,659 Total non-performing assets $ 2,439,506 $ 2,734,552 Age Analysis of Past Due Loans The Company generally considers an account delinquent when an obligor fails to pay substantially all (defined as 90% ) of the scheduled payment by the due date. NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) The age of recorded investments in past due loans and accruing loans 90 days or greater past due disaggregated by class of financing receivables is summarized as follows: As of: September 30, 2018 (in thousands) 30-89 90 Total Current Total (1) Recorded Investment Commercial: CRE $ 26,793 $ 88,118 $ 114,911 $ 8,946,624 $ 9,061,535 $ — Commercial and industrial (1) 55,344 77,966 133,310 14,985,734 15,119,044 — Multifamily 2,856 29,184 32,040 8,169,835 8,201,875 — Other commercial 36,102 4,294 40,396 7,365,820 7,406,216 — Consumer: Residential mortgages 202,979 178,091 381,070 9,569,653 9,950,723 — Home equity loans and lines of credit 49,738 81,151 130,889 5,441,238 5,572,127 — RICs and auto loans - originated 3,790,653 362,607 4,153,260 23,037,907 27,191,167 — RICs and auto loans - purchased 273,004 22,621 295,625 708,772 1,004,397 — Personal unsecured loans 98,839 103,879 202,718 2,018,970 2,221,688 94,919 Other consumer 8,216 4,575 12,791 467,383 480,174 — Total $ 4,544,524 $ 952,486 $ 5,497,010 $ 80,711,936 $ 86,208,946 $ 94,919 (1) Commercial and industrial loans includes $152.0 thousand of LHFS at September 30, 2018 . (2) Residential mortgages includes $213.5 million of LHFS at September 30, 2018 . (3) Personal unsecured loans includes $933.4 million of LHFS at September 30, 2018 . As of (As Revised - Note 1) December 31, 2017 (in thousands) 30-89 90 Total Current Total (1) Recorded Commercial: CRE $ 25,174 $ 100,524 $ 125,698 $ 9,153,527 $ 9,279,225 $ — Commercial and industrial 49,584 75,924 125,508 14,461,981 14,587,489 — Multifamily 3,562 2,990 6,552 8,267,883 8,274,435 — Other commercial 34,021 3,359 37,380 7,137,359 7,174,739 — Consumer: Residential mortgages 217,558 210,777 428,335 8,628,600 9,056,935 — Home equity loans and lines of credit 50,919 91,975 142,894 5,764,839 5,907,733 — RICs and auto loans - originated 3,602,308 357,016 3,959,324 20,272,977 24,232,301 — RICs and auto loans - purchased 452,235 40,516 492,751 1,342,117 1,834,868 — Personal unsecured loans 85,394 105,054 190,448 2,157,319 2,347,767 96,461 Other consumer 24,879 14,220 39,099 578,576 617,675 — Total $ 4,545,634 $ 1,002,355 $ 5,547,989 $ 77,765,178 $ 83,313,167 $ 96,461 (1) Commercial and industrial loans included $149.2 million of LHFS at December 31, 2017 . (2) Residential mortgages included $210.2 million of LHFS at December 31, 2017 , (3) RICs and auto loans included $1.1 billion of LHFS at December 31, 2017 . (4) Personal unsecured loans included $1.1 billion of LHFS at December 31, 2017 . NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) Impaired Loans by Class of Financing Receivable Impaired loans are generally defined as all TDRs plus commercial non-accrual loans in excess of $1.0 million . Impaired loans disaggregated by class of financing receivables are summarized as follows: September 30, 2018 (in thousands) Recorded Investment (1) UPB Related Average With no related allowance recorded: Commercial: CRE $ 75,707 $ 107,637 $ — $ 101,057 Commercial and industrial 42,537 52,583 — 62,539 Multifamily 29,397 30,321 — 19,642 Other commercial 10,127 10,158 — 5,447 Consumer: Residential mortgages 149,675 204,844 — 128,498 Home equity loans and lines of credit 43,485 43,861 — 47,941 RICs and auto loans - originated 4 4 — 2 RICs and auto loans - purchased 8,857 11,379 — 12,525 Personal unsecured loans (2) 30,790 30,790 — 30,891 Other consumer 3,679 3,679 — 6,618 With an allowance recorded: Commercial: CRE 106,220 119,561 28,136 101,950 Commercial and industrial 126,996 140,655 34,576 151,883 Multifamily 12,992 12,992 4,247 9,597 Other commercial 60,946 60,946 21,666 69,329 Consumer: Residential mortgages 265,510 304,549 32,667 293,801 Home equity loans and lines of credit 66,103 79,152 4,500 65,465 RICs and auto loans - originated 4,886,944 4,913,299 1,355,663 4,837,621 RICs and auto loans - purchased 735,581 831,325 204,108 951,029 Personal unsecured loans 16,396 16,643 6,911 16,437 Other consumer 10,253 13,505 1,252 10,923 Total: Commercial $ 464,922 $ 534,853 $ 88,625 $ 521,444 Consumer 6,217,277 6,453,030 1,605,101 6,401,751 Total $ 6,682,199 $ 6,987,883 $ 1,693,726 $ 6,923,195 (1) Recorded investment includes deferred loan fees, net of deferred origination costs and unamortized purchase premiums, net of discounts, as well as purchase accounting adjustments. (2) Includes LHFS. NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) The Company recognized interest income, not including the impact of purchase accounting adjustments, of $805.2 million for the nine-month period ended September 30, 2018 on approximately $5.5 billion of TDRs that were in performing status as of September 30, 2018 . (As Revised - Note 1) December 31, 2017 (in thousands) Recorded Investment (1) UPB Related Average With no related allowance recorded: Commercial: CRE $ 126,406 $ 174,842 $ — $ 139,063 Commercial and industrial 82,541 96,324 — 75,338 Multifamily 9,887 10,838 — 10,129 Other commercial 767 911 — 903 Consumer: Residential mortgages 107,320 128,458 — 141,195 Home equity loans and lines of credit 52,397 54,421 — 50,635 RICs and auto loans - purchased 16,192 20,783 — 25,283 Personal unsecured loans (2) 30,992 30,992 — 28,500 Other consumer 9,557 13,055 — 14,446 With an allowance recorded: Commercial: CRE 97,680 117,730 18,523 118,492 Commercial and industrial 176,769 200,382 59,696 196,674 Multifamily 6,201 6,201 313 4,566 Other commercial 77,712 77,772 23,794 42,465 Consumer: Residential mortgages 322,092 392,833 40,963 303,361 Home equity loans and lines of credit 64,827 77,435 4,770 57,345 RICs and auto loans - originated 4,855,026 4,914,656 1,422,834 4,063,171 RICs and auto loans - purchased 1,166,476 1,318,306 347,663 1,511,212 Personal unsecured loans 16,477 16,661 6,259 16,668 Other consumer 11,592 15,290 2,151 12,343 Total: Commercial $ 577,963 $ 685,000 $ 102,326 $ 587,630 Consumer 6,652,948 6,982,890 1,824,640 6,224,159 Total $ 7,230,911 $ 7,667,890 $ 1,926,966 $ 6,811,789 (1) Recorded investment includes deferred loan fees, net of deferred origination costs and unamortized purchase premiums, net of discounts, as well as purchase accounting adjustments. (2) Includes LHFS. The Company recognized interest income, not including the impact of purchase accounting adjustments, of $887.4 million for the year ended December 31, 2017 on approximately $5.9 billion of TDRs that were in performing status as of December 31, 2017 . Commercial Lending Asset Quality Indicators The Company's Risk Department performs a credit analysis and classifies certain loans over an internal threshold based on the commercial lending classifications described below: PASS. Asset is well-protected by the current net worth and paying capacity of the obligor or guarantors, if any, or by the fair value less costs to acquire and sell any underlying collateral in a timely manner. NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) SPECIAL MENTION. Asset has potential weaknesses that deserve management’s close attention, which, if left uncorrected, may result in deterioration of the repayment prospects for an asset at some future date. Special mention assets are not adversely classified. SUBSTANDARD. Asset is inadequately protected by the current net worth and paying capacity of the obligor or by the collateral pledged, if any. A well-defined weakness or weaknesses exist that jeopardize the liquidation of the debt. The loans are characterized by the distinct possibility that the Company will sustain some loss if deficiencies are not corrected. DOUBTFUL. Exhibits the inherent weaknesses of a substandard credit. Additional characteristics exist that make collection or liquidation in full highly questionable and improbable, on the basis of currently known facts, conditions and values. Possibility of loss is extremely high, but because of certain important and reasonable specific pending factors which may work to the advantage and strengthening of the credit, an estimated loss cannot yet be determined. LOSS. Credit is considered uncollectible and of such little value that it does not warrant consideration as an active asset. There may be some recovery or salvage value, but there is doubt as to whether, how much or when the recovery would occur. Commercial loan credit quality indicators by class of financing receivables are summarized as follows: September 30, 2018 CRE Commercial and industrial Multifamily Remaining Total (1) (in thousands) Rating: Pass $ 7,999,385 $ 13,807,848 $ 7,971,930 $ 7,247,180 $ 37,026,343 Special mention 666,619 811,813 169,136 69,657 1,717,225 Substandard 368,066 455,279 60,809 29,335 913,489 Doubtful 27,465 44,104 — 60,044 131,613 Total commercial loans $ 9,061,535 $ 15,119,044 $ 8,201,875 $ 7,406,216 $ 39,788,670 (1) Financing receivables include LHFS. December 31, 2017 CRE Commercial and industrial Multifamily Remaining Total (1) (in thousands) Rating: Pass $ 8,281,626 $ 13,176,248 $ 8,123,727 $ 7,059,627 $ 36,641,228 Special mention 645,835 941,683 105,225 29,657 1,722,400 Substandard 317,510 398,325 45,483 21,747 783,065 Doubtful 34,254 71,233 — 63,708 169,195 Total commercial loans $ 9,279,225 $ 14,587,489 $ 8,274,435 $ 7,174,739 $ 39,315,888 (1) Financing receivables include LHFS. Consumer Lending Asset Quality Indicators-Credit Score Consumer financing receivables for which either an internal or external credit score is a core component of the allowance model are summarized by credit score as follows: Credit Score Range (2) September 30, 2018 December 31, 2017 (As Revised - Note 1) (dollars in thousands) RICs and auto loans (3) Percent RICs and auto loans (3) Percent No FICO ®(1) $ 3,808,304 13.5 % $ 4,530,238 17.4 % <600 14,955,843 53.0 % 13,445,032 51.6 % 600-639 5,011,835 17.8 % 4,332,278 16.6 % >=640 4,419,582 15.7 % 3,759,621 14.4 % Total $ 28,195,564 100.0 % $ 26,067,169 100.0 % (1) Consists primarily of loans for which credit scores are not considered in the ALLL model. (2) Credit scores updated quarterly. (3) RICs and auto loans include zero and $1.1 billion of LHFS at September 30, 2018 and December 31, 2017 , respectively, which do not have an allowance. NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) Consumer Lending Asset Quality Indicators-FICO and LTV Ratio For both residential and home equity loans, loss severity assumptions are incorporated in the loan and lease loss reserve models to estimate loan balances that will ultimately charge off. These assumptions are based on recent loss experience within various current LTV bands within these portfolios. LTVs are refreshed quarterly by applying Federal Housing Finance Agency Home price index changes at a state-by-state level to the last known appraised value of the property to estimate the current LTV. The Company's ALLL incorporates the refreshed LTV information to update the distribution of defaulted loans by LTV as well as the associated loss given default for each LTV band. Reappraisals on a recurring basis at the individual property level are not considered cost-effective or necessary; however, reappraisals are performed on certain higher risk accounts to support line management activities, default servicing decisions, or when other situations arise for which the Company believes the additional expense is warranted. Residential mortgage and home equity financing receivables by LTV and FICO range are summarized as follows: Residential Mortgages (1)(3) September 30, 2018 N/A (2) LTV<=70% 70.01-80% 80.01-90% 90.01-100% 100.01-110% LTV>110% Grand Total FICO Score (dollars in thousands) N/A (2) $ 293,047 $ 4,694 $ 1,777 $ 124 $ 186 $ — $ — $ 299,828 <600 36 187,264 48,978 34,019 28,353 2,378 1,074 302,102 600-639 35 152,496 49,965 36,015 39,172 1,243 1,637 280,563 640-679 — 305,191 106,904 82,274 105,607 1,810 6,160 607,946 680-719 35 536,430 287,559 136,969 172,691 2,556 6,612 1,142,852 720-759 50 988,098 535,498 202,452 224,394 3,854 7,369 1,961,715 >=760 225 3,420,758 1,319,969 353,467 243,442 7,185 10,671 5,355,717 Grand Total $ 293,428 $ 5,594,931 $ 2,350,650 $ 845,320 $ 813,845 $ 19,026 $ 33,523 $ 9,950,723 (1) Includes LHFS. (2) Residential mortgages and home equity loans and lines of credit in the "N/A" range for LTV or FICO score primarily represent the balance on loans serviced by others, in run-off portfolios or for which a current LTV or FICO score is unavailable. (3) Allowance model considers LTV for financing receivables in first lien position for the Company and combined LTV ("CLTV") for financing receivables in second lien position for the Company. Home Equity Loans and Lines of Credit (2) September 30, 2018 N/A (1) LTV<=70% 70.01-90% 90.01-110% LTV>110% Grand Total FICO Score (dollars in thousands) N/A (1) $ 180,082 $ 355 $ 143 $ — $ — $ 180,580 <600 911 198,267 66,022 16,460 6,421 288,081 600-639 443 163,029 54,344 6,677 5,699 230,192 640-679 273 284,494 125,409 12,303 7,476 429,955 680-719 201 526,194 242,623 22,560 14,181 805,759 720-759 493 725,864 310,674 23,909 13,064 1,074,004 >=760 762 1,774,170 701,599 54,642 32,383 2,563,556 Grand Total $ 183,165 $ 3,672,373 $ 1,500,814 $ 136,551 $ 79,224 $ 5,572,127 (1) Residential mortgages and home equity loans and lines of credit in the "N/A" range for LTV or FICO score primarily represent the balance on loans serviced by others, in run-off portfolios or for which a current LTV or FICO score is unavailable. (2) Allowance model considers LTV for financing receivables in first lien position for the Company and CLTV for financing receivables in second lien position for the Company. NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) Residential Mortgages (1)(3) December 31, 2017 N/A (2) LTV<=70% 70.01-80% 80.01-90% 90.01-100% 100.01-110% LTV>110% Grand Total FICO Score (dollars in thousands) N/A (2) $ 372,116 $ 6,759 $ 1,214 $ — $ — $ — $ — $ 380,089 <600 21 220,737 55,108 35,617 23,834 2,505 6,020 343,842 600-639 45 155,920 42,420 35,009 34,331 2,696 6,259 276,680 640-679 37 320,248 94,601 90,708 86,740 3,011 2,641 597,986 680-719 98 554,058 236,602 136,980 147,754 3,955 10,317 1,089,764 720-759 92 952,532 480,900 178,876 183,527 4,760 8,600 1,809,287 >=760 588 3,019,514 1,066,919 263,541 187,713 8,418 12,594 4,559,287 Grand Total $ 372,997 $ 5,229,768 $ 1,977,764 $ 740,731 $ 663,899 $ 25,345 $ 46,431 $ 9,056,935 (1) Includes LHFS. (2) Residential mortgages and home equity loans and lines of credit in the "N/A" range for LTV or FICO score primarily represent the balance on loans serviced by others, in run-off portfolios or for which a current LTV or FICO score is unavailable. (3) Allowance model considers LTV for financing receivables in first lien position for the Company and CLTV for financing receivables in second lien position for the Company. Home Equity Loans and Lines of Credit (2) December 31, 2017 N/A (1) LTV<=70% 70.01-90% 90.01-110% LTV>110% Grand Total FICO Score (dollars in thousands) N/A (1) $ 154,690 $ 536 $ 238 $ — $ — $ 155,464 <600 8,064 190,657 64,554 16,634 22,954 302,863 600-639 6,276 158,461 61,250 9,236 9,102 244,325 640-679 6,745 297,003 127,347 19,465 14,058 464,618 680-719 8,875 500,234 258,284 24,675 20,261 812,329 720-759 8,587 724,831 332,508 30,526 19,119 1,115,571 >=760 17,499 1,917,373 768,905 73,573 35,213 2,812,563 Grand Total $ 210,736 $ 3,789,095 $ 1,613,086 $ 174,109 $ 120,707 $ 5,907,733 (1) Residential mortgages and home equity loans and lines of credit in the "N/A" range for LTV or FICO score primari

OPERATING LEASE ASSETS, NET

OPERATING LEASE ASSETS, NET	9 Months Ended
	Sep. 30, 2018
Leases [Abstract]
OPERATING LEASE ASSETS, NET	OPERATING LEASE ASSETS, NET The Company has operating leases, including leased vehicles and commercial equipment vehicles and aircraft, which are included in the Company's Condensed Consolidated Balance Sheets as Operating lease assets, net. The leased vehicle portfolio consists primarily of leases originated under the Chrysler Agreement. Operating lease assets, net consisted of the following as of September 30, 2018 and December 31, 2017 : (in thousands) September 30, 2018 December 31, 2017 Leased vehicles $ 17,638,047 $ 14,751,568 Less: accumulated depreciation (3,258,297 ) (3,333,125 ) Depreciated net capitalized cost 14,379,750 11,418,443 Origination fees and other costs 60,203 27,246 Manufacturer subvention payments (1,263,354 ) (1,047,113 ) Leased vehicles, net 13,176,599 10,398,576 Commercial equipment vehicles and aircraft, gross 132,976 93,981 Less: accumulated depreciation (30,687 ) (18,249 ) Commercial equipment vehicles and aircraft, net 102,289 75,732 Total operating lease assets, net $ 13,278,888 $ 10,474,308 NOTE 5. OPERATING LEASE ASSETS, NET (continued) The following summarizes the future minimum rental payments due to the Company as lessor under operating leases as of September 30, 2018 (in thousands): 2018 $ 609,122 2019 2,051,549 2020 1,372,259 2021 386,129 2022 19,930 Thereafter 16,694 Total $ 4,455,683 Lease income for the three-month and nine-month periods ended September 30, 2018 was $610.3 million and $1.7 billion , respectively, compared to $509.7 million and $1.5 billion , respectively, for the three-month and nine-month periods ended September 30, 2017 . During the three-month and nine-month periods ended September 30, 2018 , the Company recognized $49.0 million and $167.9 million , respectively, of net gains on the sale of operating lease assets that had been returned to the Company at the end of the lease term compared to $36.2 million and $98.7 million for the corresponding periods in 2017, respectively. These amounts are recorded within Miscellaneous income, net in the Company's Condensed Consolidated Statements of Operations . Lease expense for the three-month and nine-month periods ended September 30, 2018 was $455.3 million and $1.3 billion , respectively, compared to $409.4 million and $1.1 billion respectively, for the three-month and nine-month periods ended September 30, 2017 .

VIEs

VIEs	9 Months Ended
	Sep. 30, 2018
Variable Interest Entity and Securitizations [Abstract]
VIEs	VIEs The Company transfers RICs and vehicle leases into newly-formed Trusts that then issue one or more classes of notes payable backed by the collateral. The Company’s continuing involvement with these Trusts is in the form of servicing the assets and, generally, through holding residual interests in the Trusts. The Trusts are considered VIEs under GAAP, and the Company may or may not consolidate these VIEs in the Condensed Consolidated Financial Statements . For further description of the Company’s securitization activities, involvement with VIEs and accounting policies regarding consolidation of VIEs, see Part II, Item 8 - Financial Statements and Supplementary Data (Note 7) in the Company's Annual Report on Form 10-K for 2017. NOTE 6. VIEs (continued) On-balance sheet VIEs The assets of consolidated VIEs, that are included in the Company's Condensed Consolidated Financial Statements , presented based upon the legal transfer of the underlying assets in order to reflect legal ownership, and that can be used only to settle obligations of the consolidated VIEs and the liabilities of those entities for which creditors (or beneficial interest holders) do not have recourse to the Company's general credit were as follows (1) : (in thousands) September 30, 2018 December 31, 2017 Assets (As revised-Note 1) Restricted cash $ 1,570,773 $ 1,995,557 Loans (2)(3) 23,884,189 22,679,381 Operating lease assets, net 13,183,793 10,160,327 Various other assets 721,765 747,101 Total Assets $ 39,360,520 $ 35,582,366 Liabilities Notes payable (3) $ 31,243,698 $ 28,469,999 Various other liabilities 113,193 197,969 Total Liabilities $ 31,356,891 $ 28,667,968 (1) Certain amounts shown above are greater than the amounts shown in the corresponding line items in the accompanying Condensed Consolidated Balance Sheets due to intercompany eliminations between the VIEs and other entities consolidated by the Company. For example, for most of its securitizations, the Company retains one or more of the lowest tranches of bonds. Rather than showing investment in bonds as an asset and the associated debt as a liability, these amounts are eliminated in consolidation as required by GAAP. (2) Includes $0.0 million and $1.1 billion of RICs HFS at September 30, 2018 and December 31, 2017 , respectively. (3) Reflects the impacts of purchase accounting. The Company retains servicing responsibility for receivables transferred to the Trusts and receives a monthly servicing fee on the outstanding principal balance. Supplemental fees, such as late charges, for servicing the receivables are reflected in Miscellaneous income. As of September 30, 2018 and December 31, 2017 , the Company was servicing $27.2 billion and $26.2 billion , respectively, of gross RICs that have been transferred to consolidated Trusts. The remainder of the Company’s RICs remains unpledged. A summary of the cash flows received from the consolidated securitization Trusts during the three-month and nine-month periods ended September 30, 2018 and 2017 is as follows: Three-Month Period Nine-Month Period Ended September 30, (in thousands) 2018 2017 2018 2017 Assets securitized $ 5,414,393 $ 2,998,430 $ 19,167,290 $ 15,395,158 Net proceeds from new securitizations (1) $ 4,014,928 $ 2,936,719 $ 12,073,124 $ 11,998,611 Net proceeds from sale of retained bonds 203,704 — 797,336 273,733 Cash received for servicing fees (2) 229,520 228,131 659,210 653,048 Net distributions from Trusts (2) 860,024 666,179 2,186,010 2,073,965 Total cash received from Trusts $ 5,308,176 $ 3,831,029 $ 15,715,680 $ 14,999,357 (1) Includes additional advances on existing securitizations. (2) These amounts are not reflected in the accompanying Condensed Consolidated SCF because the cash flows are between the VIEs and other entities included in the consolidation. Off-balance sheet VIEs During the three-month and nine-month periods ended September 30, 2018 , the Company sold $274.6 million and $2.9 billion of gross RICs to VIEs in off-balance sheet securitizations for a loss (excluding lower of cost or market adjustments, if any) of $0.7 million and $20.7 million , respectively. During the three-month and nine-month periods ended September 30, 2017 , the Company sold $1.3 billion and $2.6 billion of gross RICs to VIEs in off-balance sheet securitizations for a loss of $6.8 million and $13.0 million , respectively. The losses are recorded in Miscellaneous income, net in the Condensed Consolidated Financial Statements . These transactions were executed under securitization platforms with Santander. Santander, as a majority owned affiliate, holds eligible vertical interests in Notes and Certificates of not less than 5% to comply with the DFA's risk retention rules. NOTE 6. VIEs (continued) As of September 30, 2018 and December 31, 2017 , the Company was servicing $4.7 billion and $3.4 billion , respectively, of gross RICs that have been sold in off-balance sheet securitizations and were subject to an optional clean-up call. The portfolio was comprised as follows: (in thousands) September 30, 2018 December 31, 2017 Spain Private Auto Issuing Note ("SPAIN") trust $ 3,835,018 $ 2,024,016 Total serviced for related parties 3,835,018 2,024,016 Chrysler Capital securitizations 822,041 1,404,232 Total serviced for third parties 822,041 1,404,232 Total serviced for other portfolio $ 4,657,059 $ 3,428,248 Other than repurchases of sold assets due to standard representations and warranties, the Company has no exposure to loss as a result of its involvement with these VIEs. A summary of the cash flows received from the off-balance sheet securitization Trusts during the three-month and nine-month periods ended September 30, 2018 and 2017 is as follows: Three-Month Period Nine-Month Period Ended September 30, (in thousands) 2018 2017 2018 2017 Receivables securitized (1) $ 274,609 $ 1,347,010 $ 2,905,922 $ 2,583,341 Net proceeds from new securitizations $ 274,855 $ 1,347,430 $ 2,909,794 $ 2,588,227 Cash received for servicing fees 11,896 12,309 32,590 25,677 Total cash received from Trusts $ 286,751 $ 1,359,739 $ 2,942,384 $ 2,613,904 (1) Represents the UPB at the time of original securitization.

GOODWILL AND OTHER INTANGIBLES

GOODWILL AND OTHER INTANGIBLES	9 Months Ended
	Sep. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND OTHER INTANGIBLES	GOODWILL AND OTHER INTANGIBLES Goodwill The following table presents the Company's goodwill by its reporting units at September 30, 2018 : (in thousands) Consumer and Business Banking Commercial Banking CIB SC Total Goodwill $ 1,880,304 $ 1,412,995 $ 131,130 $ 1,019,960 $ 4,444,389 During the first quarter of 2018, the reportable segments (and reporting units) formerly known as Commercial Banking and CRE were combined and presented as Commercial Banking. Refer to Note 18 for further discussion on this change in reportable segments. There were no additions or removals of underlying lines of business in connection with this reporting change. As a result, goodwill assigned to these former reporting units of $542.6 million and $870.4 million , for Commercial Banking and CRE, respectively, have been combined. During the second quarter of 2018, Santander renamed its Global and Corporate Banking ("GCB") business to Corporate and Investment Banking ("CIB") to more accurately reflect its business strategy and business proposition to clients, and to align with the name used by a majority of its competitors in the industry. There were no changes to the composition of the reportable segment or reporting unit as a result of this change. There were no re-allocations of goodwill for the three-month period ended September 30, 2018 . There were no additions or impairments of goodwill for the three-month and nine-month periods ended September 30, 2018 . There were no additions, impairments, or re-allocations of goodwill for the three-month or nine-month periods ended September 30, 2017 . NOTE 7. GOODWILL AND OTHER INTANGIBLES (continued) The Company conducted its last annual goodwill impairment tests as of October 1, 2017 using generally accepted valuation methods. After conducting an analysis of the fair value of each reporting unit as of October 1, 2017 , the Company determined that the full amount of goodwill attributed to Santander BanCorp of $10.5 million was impaired and, as a result, it was written off, primarily due to the unfavorable economic environment in Puerto Rico and the additional adverse effects of Hurricane Maria. No impairments of goodwill attributed to other reporting units were identified. Other Intangible Assets The following table details amounts related to the Company's intangible assets subject to amortization for the dates indicated. September 30, 2018 December 31, 2017 (in thousands) Net Carrying Amount Accumulated Amortization Net Carrying Amount Accumulated Amortization Intangibles subject to amortization: Dealer networks $ 397,000 $ (183,000 ) $ 426,411 $ (153,589 ) Chrysler relationship 68,750 (70,000 ) 80,000 (58,750 ) Trade name 15,000 (3,000 ) 15,900 (2,100 ) Other intangibles 9,228 (60,179 ) 13,442 (56,021 ) Total intangibles subject to amortization $ 489,978 $ (316,179 ) $ 535,753 $ (270,460 ) At September 30, 2018 and December 31, 2017 , the Company did no t have any intangibles, other than goodwill, that were not subject to amortization. Amortization expense on intangible assets was $15.3 million and $45.9 million and for the three-month and nine-month periods ended September 30, 2018 , respectively, and $15.3 million and $46.2 million for the three-month and nine-month periods ended September 30, 2017 . The estimated aggregate amortization expense related to intangibles, excluding any impairment charges, for each of the five succeeding calendar years ending December 31 is: Year Calendar Year Amount Recorded To Date Remaining Amount To Record (in thousands) 2018 $ 60,650 $ 45,864 $ 14,786 2019 58,989 — 58,989 2020 58,657 — 58,657 2021 39,903 — 39,903 2022 39,901 — 39,901 Thereafter 277,742 — 277,742

OTHER ASSETS

OTHER ASSETS	9 Months Ended
	Sep. 30, 2018
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
OTHER ASSETS	OTHER ASSETS The following is a detail of items that comprised other assets at September 30, 2018 and December 31, 2017 : (in thousands) September 30, 2018 December 31, 2017 (As Revised - Note 1) Income tax receivables $ 293,891 $ 292,220 Derivative assets at fair value 636,892 448,977 Other repossessed assets 199,515 212,882 MSRs 162,754 149,197 Prepaid expenses 155,079 172,547 OREO 108,583 130,777 Deferred tax asset, net 758,463 771,652 Accrued interest receivable 554,422 577,585 Equity method investments 206,808 194,434 Miscellaneous assets and receivables 824,498 696,134 Total other assets $ 3,900,905 $ 3,646,405 Income tax receivables Income tax receivables consists primarily of accrued federal tax receivables. Derivative assets at fair value Derivative assets at fair value represent the net amount of derivatives presented in the Condensed Consolidated Financial Statements , including the impact of amounts offsetting recognized assets. Refer to the offsetting of financial assets table in Note 12 to these Condensed Consolidated Financial Statements for the detail of these amounts. Other repossessed assets and OREO Other repossessed assets primarily consist of leased assets that have been terminated and are included as grounded inventory, which is obtained through repossession. OREO consists primarily of the Company's foreclosed properties. MSRs The Company maintains an MSR asset for sold residential real estate loans serviced for others. At September 30, 2018 and December 31, 2017 , the balance of these loans serviced for others accounted for at fair value was $14.5 billion and $14.9 billion , respectively. The Company accounts for a majority of its residential MSRs using the FVO. Changes in fair value are recorded through Miscellaneous income, net on the Condensed Consolidated Statements of Operations . The fair value of the MSRs at September 30, 2018 and December 31, 2017 was $160.1 million and $146.0 million , respectively. See further discussion on the valuation of the MSRs in Note 14 . As deemed appropriate, the Company economically hedges MSRs using interest rate swaps and forward contracts to purchase MBS. See further discussion on these derivative activities in Note 12 to these Condensed Consolidated Financial Statements . The remainder of MSRs not accounted for using the FVO are accounted for at lower of cost or market. Deferred tax assets, net The Company generates deferred tax assets from its normal operating and investing activities. These include deferred tax assets arising from business credits and carryforwards as well as timing difference related to the mark-to-market adjustments on investments recorded at fair value and recording of the allowance for loan losses. Refer to Note 13 of these Condensed Consolidated Financial Statements for more information on tax-related activities. Equity method investments The Company makes certain equity investments in various limited partnerships, some of which are considered VIEs, that invest in and lend to qualified community development entities, such as renewable energy investments, through the New Market Tax Credits ("NMTC") and CRA programs. The Company acts only in a limited partner capacity in connection with these partnerships, so the Company has determined that it is not the primary beneficiary of the partnerships because it does not have the power to direct the activities of the partnerships that most significantly impact the partnerships' economic performance. NOTE 8. OTHER ASSETS (continued) Miscellaneous assets and receivables Miscellaneous assets and receivables includes subvention receivables in connection with the Chrysler Agreement, investment and capital market receivables, derivatives trading receivables and unapplied payments. The third quarter increase was due to increases in subvention receivables, investment proceeds receivable, and due from others related to broker dealer activities offset by decreases in wire transfer clearing.

DEPOSITS AND OTHER CUSTOMER ACC

DEPOSITS AND OTHER CUSTOMER ACCOUNTS	9 Months Ended
	Sep. 30, 2018
Deposits [Abstract]
DEPOSITS AND OTHER CUSTOMER ACCOUNTS	DEPOSITS AND OTHER CUSTOMER ACCOUNTS Deposits and other customer accounts are summarized as follows: September 30, 2018 December 31, 2017 (dollars in thousands) Balance Percent of total deposits Balance Percent of total deposits Interest-bearing demand deposits $ 8,154,380 13.4 % $ 8,784,597 14.4 % Non-interest-bearing demand deposits 15,075,153 24.7 % 15,402,235 25.3 % Savings 5,889,833 9.7 % 5,903,897 9.7 % Customer repurchase accounts 550,357 0.9 % 802,119 1.4 % Money market 24,956,355 41.0 % 24,530,661 40.3 % CDs 6,315,919 10.3 % 5,407,594 8.9 % Total Deposits (1) $ 60,941,997 100.0 % $ 60,831,103 100.0 % (1) Includes foreign deposits, as defined by the FRB, of $8.6 billion and $9.1 billion at September 30, 2018 and December 31, 2017 , respectively. Deposits collateralized by investment securities, loans, and other financial instruments totaled $2.5 billion and $2.3 billion at September 30, 2018 and December 31, 2017 , respectively. Demand deposit overdrafts that have been reclassified as loan balances were $119.3 million and $38.9 million at September 30, 2018 and December 31, 2017 , respectively. At September 30, 2018 and December 31, 2017 , the Company had $1.6 billion and $1.3 billion of CDs greater than $250 thousand.

BORROWINGS

BORROWINGS	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
BORROWINGS	BORROWINGS Total borrowings and other debt obligations at September 30, 2018 were $41.5 billion , compared to $39.0 billion at December 31, 2017 . The Company's debt agreements impose certain limitations on dividends other payments and transactions. The Company is currently in compliance with these limitations. Periodically, as part of the Company's wholesale funding management, it opportunistically repurchases outstanding borrowings in the open market and subsequently retires the obligations. Bank The Bank had no new securities issuances and did no t repurchase any outstanding borrowings in the open market during the three-month or nine-month periods ended September 30, 2018 . SHUSA During the first quarter of 2018, the Company repurchased $63.2 million of its 3.45% senior notes due 2018 and $336.8 million of its 2.70% senior notes due 2019. During the third quarter of 2018, the Company repurchased $484.5 million of its 2.70% Senior Notes Due May 2019 and $181.3 million of its 3.45% Senior Notes due August 2018. During the second quarter of 2018, the Company issued $427.9 million of senior floating rate notes in a private offering. These notes have a floating rate equal to the three-month London Interbank Offered Rate ("LIBOR") plus 100 basis points . The proceeds of these notes will be used for general corporate purposes. NOTE 10. BORROWINGS (continued) The Company recorded loss on debt extinguishment of $0.1 million and $3.5 million for the three-month and nine-month periods ended September 30, 2018 , respectively, which included amounts related to debt repurchases and early repayments at SHUSA and the Bank, compared to $5.6 million and $16.3 million for the three-month and nine-month periods ended September 30, 2017 , respectively. On July 19, 2018, SHUSA's Board of Directors approved the redemption of $150.0 million of Sovereign Capital Trust IX junior subordinated debentures and $4.6 million of its common securities. The redemption was completed in October 2018 consistent with the terms of the trust. Parent Company and other IHC Entities Borrowings and Debt Obligations The following table presents information regarding the Parent Company and its subsidiaries' borrowings and other debt obligations at the dates indicated: September 30, 2018 December 31, 2017 (dollars in thousands) Balance Effective Rate Balance Effective Rate Parent Company 3.45% senior notes, due August 2018 $ — — % $ 244,317 3.62 % 2.70% senior notes, due May 2019 178,575 2.82 % 998,349 2.82 % 2.65% senior notes, due April 2020 997,441 2.82 % 996,238 2.82 % 3.70% senior notes, due March 2022 1,440,058 3.74 % 1,440,044 3.74 % 3.40% senior notes, due January 2023 994,535 3.54 % 993,662 3.54 % 4.50% senior notes, due July 2025 1,095,835 4.56 % 1,095,449 4.56 % 4.40% senior notes, due July 2027 1,049,796 4.40 % 1,049,787 4.40 % Junior subordinated debentures - Sovereign Capital Trust IX, due July 2036 150,000 4.12 % 149,462 3.14 % Common securities - Sovereign Capital Trust IX 4,640 4.12 % 4,640 3.14 % Senior notes, due July 2019 (1) 388,709 3.13 % 388,565 2.31 % Senior notes, due September 2019 (1) 370,930 3.07 % 370,754 2.34 % Senior notes, due January 2020 (1) 302,613 3.12 % 302,494 2.40 % Senior notes, due September 2020 (2) 111,746 3.27 % 115,804 3.32 % Senior notes, due June 2022 (1) 427,846 3.37 % — — % Subsidiaries 2.00% subordinated debt, maturing through 2042 40,737 2.00 % 40,842 2.00 % Short-term borrowing, due within one year, maturing Oct 2018 24,000 2.20 % 24,000 1.38 % Total due to others overnight, due within one year, due July 2018 — — % 10,000 1.38 % Short-term borrowing, due within one year, maturing Oct 2018 19,188 0.25 % 37,546 0.25 % Short-term borrowings, due within one year, maturing through 2018 — — % 7,123 0.83 % Total Parent Company and subsidiaries' borrowings and other debt obligations $ 7,596,649 3.65 % $ 8,269,076 3.45 % (1) These notes bear interest at a rate equal to the three-month LIBOR plus 100 basis points per annum. (2) This note will bear interest at a rate equal to the three-month LIBOR plus 105 basis points per annum. NOTE 10. BORROWINGS (continued) Bank Borrowings and Debt Obligations The following table presents information regarding the Bank's borrowings and other debt obligations at the dates indicated: September 30, 2018 December 31, 2017 (dollars in thousands) Balance Effective Rate Balance Effective Rate 8.750% subordinated debentures, due May 2018 $ — — % $ 192,019 8.92 % Subordinated term loan, due February 2019 99,237 8.20 % 111,883 7.12 % FHLB advances, maturing through September 2020 3,150,000 2.42 % 1,950,000 1.53 % Securities sold under repurchase agreements — — % 150,000 1.56 % Real estate investment trust preferred, callable May 2020 145,233 13.18 % 144,167 13.35 % Subordinated term loan, due August 2022 27,301 9.95 % 27,911 8.89 % Total Bank borrowings and other debt obligations $ 3,421,771 3.10 % $ 2,575,980 3.07 % The Bank had outstanding irrevocable letters of credit totaling $638.2 million from the FHLB of Pittsburgh at September 30, 2018 , used to secure uninsured deposits placed with the Bank by state and local governments and their political subdivisions. Revolving Credit Facilities The following tables present information regarding SC's credit facilities as of September 30, 2018 and December 31, 2017 : September 30, 2018 (dollars in thousands) Balance Committed Amount Effective Rate Assets Pledged Restricted Cash Pledged Warehouse line, maturing on various dates (1) $ 352,945 $ 1,250,000 4.27 % $ 525,663 $ — Warehouse line, due November 2019 325,020 500,000 3.08 % 370,346 464 Warehouse line, due August 2020 (2) 3,370,243 4,150,000 3.20 % 4,614,029 4,464 Warehouse line, due October 2019 (3) 244,277 1,800,000 5.51 % 342,305 15 Warehouse line, due October 2019 (6) 28,265 400,000 8.63 % 39,928 4 Warehouse line, due August 2019 75,984 500,000 6.41 % 108,816 2,357 Warehouse line, due November 2019 963,599 1,000,000 3.05 % 1,356,132 1 Warehouse line, due October 2018 (7) — 300,000 2.39 % 219,148 315 Repurchase facility, due December 2018 (4)(5) 81,810 81,810 3.99 % 121,070 12,951 Repurchase facility, due December 2018 (4) 50,720 51,770 3.61 % 63,600 — Repurchase facility, due December 2018 (4) 139,190 139,895 3.3 % 173,980 — Total SC revolving credit facilities $ 5,632,053 $ 10,173,475 3.42 % $ 7,935,017 $ 20,571 (1) As of September 30, 2018 , one-half of the outstanding balance on this facility matures in March 2019 and the remaining balance matures in March 2020. (2) This line is held exclusively for financing of Chrysler Capital leases. The commitment amount was increased to $4.4 billion in November 2018 (3) The commitment amount of this warehouse line was increased to $2.05 billion in October 2018 (4) These repurchase facilities are collateralized by securitization notes payable retained by SC. These facilities have rolling maturities of up to one year . As the borrower, SC is exposed to liquidity risk due to changes in the market value of retrained securities pledged. In some instances, SC places or receives cash collateral with counterparties under collateral arrangements associated with SC's repurchase agreements. (5) This repurchase facility was settled and terminated in October 2018. (6) This warehouse line was settled and terminated in October 2018 (7) The maturity of this warehouse line was extended to January 2019 NOTE 10. BORROWINGS (continued) December 31, 2017 (dollars in thousands) Balance Committed Amount Effective Assets Pledged Restricted Cash Pledged Warehouse line, maturing on various dates $ 339,145 $ 1,250,000 2.53 % $ 461,353 $ 12,645 Warehouse line, due November 2019 435,220 500,000 1.92 % 521,365 16,866 Warehouse line, due August 2019 2,044,843 3,900,000 2.96 % 2,929,890 53,639 Warehouse line, due October 2019 226,577 1,800,000 4.95 % 311,336 6,772 Warehouse line, due October 2019 81,865 400,000 4.09 % 114,021 3,057 Warehouse line, due January 2018 336,484 500,000 2.87 % 473,208 — Warehouse line, due November 2019 403,999 1,000,000 2.66 % 546,782 14,729 Warehouse line, due October 2018 235,700 300,000 2.84 % 289,634 10,474 Warehouse line, due December 2018 — 300,000 1.49 % — — Repurchase facility, maturing on various dates 325,775 325,775 3.24 % 474,188 13,842 Repurchase facility, due April 2018 202,311 202,311 2.67 % 264,120 — Repurchase facility, due March 2018 147,500 147,500 3.91 % 222,108 — Repurchase facility, due March 2018 68,897 68,897 3.04 % 95,762 — Line of credit with related party, due December 2018 — 1,000,000 3.09 % — — Line of credit with related party, due December 2018 750,000 750,000 1.33 % — — Total SC revolving credit facilities $ 5,598,316 $ 12,444,483 2.73 % $ 6,703,767 $ 132,024 Secured Structured Financings The following tables present information regarding SC's secured structured financings as of September 30, 2018 and December 31, 2017 : September 30, 2018 (dollars in thousands) Balance Initial Note Amounts Issued Initial Weighted Average Interest Rate Range Collateral (2) Restricted Cash SC public securitizations, maturing on various dates between February 2020 and October 2025 (1) $ 19,647,747 $ 40,552,552 1.16% - 3.53% $ 25,350,947 $ 1,526,329 SC privately issued amortizing notes, maturing on various dates between July 2019 and September 2028 5,219,532 11,452,243 0.88% - 2.89% 7,016,619 37,361 Total SC secured structured financings $ 24,867,279 $ 52,004,795 0.88% - 3.53% $ 32,367,566 $ 1,563,690 (1) Securitizations executed under Rule 144A of the Securities Act of 1933, as amended (the "Securities Act"), are included within this balance. (2) Secured structured financings may be collateralized by SC's collateral overages of other issuances. NOTE 10. BORROWINGS (continued) December 31, 2017 (dollars in thousands) Balance Initial Note Amounts Issued Initial Weighted Average Interest Rate Range Collateral Restricted Cash SC public securitizations, maturing on various dates between January 2019 and September 2024 (1)(2) $ 14,995,304 $ 36,800,642 0.89% - 2.80% $ 19,873,621 $ 1,470,459 SC privately issued amortizing notes, maturing on various dates between March 2018 and September 2028 (1) 7,564,637 12,278,282 0.88% - 4.09% 9,232,658 377,300 Total SC secured structured financings $ 22,559,941 $ 49,078,924 0.88% - 4.09% $ 29,106,279 $ 1,847,759 (1) SC has entered into various securitization transactions involving its retail automobile installment loans and leases. These transactions are accounted for as secured financings and therefore both the securitized RICs and the related securitization debt issued by SPEs remain on the Condensed Consolidated Balance Sheets . The maturity of this debt is based on the timing of repayments from the securitized assets. (2) Securitizations executed under Rule 144A of the Securities Act are included within this balance. Most of SC's secured structured financings are in the form of public, SEC-registered securitizations. SC also executes private securitizations under Rule 144A of the Securities Act, and periodically issues private term amortizing notes, which are structured similarly to securitizations but are acquired by banks and conduits. SC's securitizations and private issuances are collateralized by RICs or vehicle leases. As of September 30, 2018 and December 31, 2017 , SC had private issuances of notes backed by vehicle leases outstanding totaling $5.8 billion and $3.7 billion , respectively.

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE INCOME / (LOSS)	9 Months Ended
	Sep. 30, 2018
Equity [Abstract]
ACCUMULATED OTHER COMPREHENSIVE INCOME / (LOSS)	ACCUMULATED OTHER COMPREHENSIVE INCOME / (LOSS) The following table presents the components of accumulated other comprehensive income/(loss), net of related tax, for the three-month and nine-month periods ended September 30, 2018 and 2017 , respectively. Total Other Total Accumulated Three-Month Period Ended September 30, 2018 June 30, 2018 September 30, 2018 (in thousands) Pretax Tax Net Activity Beginning Net Ending Change in accumulated other comprehensive income on cash flow hedge derivative financial instruments $ (7,485 ) $ 4,052 $ (3,433 ) Reclassification adjustment for net (gains) on cash flow hedge derivative financial instruments (1) (567 ) 178 (389 ) Net unrealized (losses) on cash flow hedge derivative financial instruments (8,052 ) 4,230 (3,822 ) $ (28,492 ) $ (3,822 ) $ (32,314 ) Change in unrealized (losses) on investments in debt securities AFS (69,101 ) 16,984 (52,117 ) Reclassification adjustment for net losses included in net income/(expense) on non-OTTI securities (2) 2,350 (578 ) 1,772 Net unrealized (losses) on investments in debt securities AFS (66,751 ) 16,406 (50,345 ) (325,575 ) (50,345 ) (375,920 ) Pension and post-retirement actuarial gain (3) 842 (216 ) 626 (55,382 ) 626 (54,756 ) As of September 30, 2018 $ (73,961 ) $ 20,420 $ (53,541 ) $ (409,449 ) $ (53,541 ) $ (462,990 ) Total Other Total Accumulated Nine-Month Period Ended September 30, 2018 December 31, 2017 September 30, 2018 (in thousands) Pretax Tax Net Activity Beginning Net Ending Change in accumulated other comprehensive income on cash flow hedge derivative financial instruments $ (42,590 ) $ 6,542 $ (36,048 ) Reclassification adjustment for net losses on cash flow hedge derivative financial instruments (1) 14,765 (4,643 ) 10,122 Net unrealized (losses) on cash flow hedge derivative financial instruments (27,825 ) 1,899 (25,926 ) $ (6,388 ) $ (25,926 ) $ (32,314 ) Change in unrealized (losses) on investments in debt securities AFS (236,880 ) 38,938 (197,942 ) Reclassification adjustment for net losses included in net income/(expense) on non-OTTI securities (2) 1,931 (317 ) 1,614 Net unrealized (losses) on investments in debt securities AFS (234,949 ) 38,621 (196,328 ) (140,498 ) (196,328 ) Cumulative effect of adoption of new ASUs (4) (39,094 ) Net unrealized (losses) on investments in debt securities AFS - upon adoption (235,422 ) (375,920 ) Pension and post-retirement actuarial gain (3) 2,526 (5,737 ) (3,211 ) (51,545 ) (3,211 ) (54,756 ) As of September 30, 2018 $ (260,248 ) $ 34,783 $ (225,465 ) $ (198,431 ) $ (264,559 ) $ (462,990 ) (1) Net gains/(losses) reclassified into Interest on borrowings and other debt obligations in the Condensed Consolidated Statements of Operations for settlements of interest rate swap contracts designated as cash flow hedges. (2) Net (gains)/losses reclassified into Net gain on sale of investment securities sales in the Condensed Consolidated Statements of Operations for the sale of AFS securities. (3) Included in the computation of net periodic pension costs. (4) Includes impact of other comprehensive income reclassified to Retained earnings as a result of the adoption of ASU 2018-02. Refer to Note 1 for further discussion. NOTE 11. ACCUMULATED OTHER COMPREHENSIVE INCOME / (LOSS) (continued) Total Other Total Accumulated Three-Month Period Ended September 30, 2017 June 30, 2017 September 30, 2017 (in thousands) Pretax Tax Net Activity Beginning Net Ending Change in accumulated other comprehensive income on cash flow hedge derivative financial instruments $ 5,298 $ (955 ) $ 4,343 Reclassification adjustment for net (gains) on cash flow hedge derivative financial instruments (1) (6,837 ) 2,002 (4,835 ) Net unrealized (losses) on cash flow hedge derivative financial instruments (1,539 ) 1,047 (492 ) $ (2,689 ) $ (492 ) $ (3,181 ) Change in unrealized gains on investment securities AFS 16,795 (5,910 ) 10,885 Reclassification adjustment for net (gains) included in net income/(expense) on non-OTTI securities (2) (6,707 ) 2,360 (4,347 ) Net unrealized gains on investment securities AFS 10,088 (3,550 ) 6,538 (94,436 ) 6,538 (87,898 ) Pension and post-retirement actuarial gain (4) 912 (355 ) 557 (54,688 ) 557 (54,131 ) As of September 30, 2017 $ 9,461 $ (2,858 ) $ 6,603 $ (151,813 ) $ 6,603 $ (145,210 ) Total Other Total Accumulated Nine-Month Period Ended September 30, 2017 December 31, 2016 September 30, 2017 (in thousands) Pretax Tax Net Activity Beginning Net Ending Change in accumulated other comprehensive income on cash flow hedge derivative financial instruments $ 12,469 $ (2,950 ) $ 9,519 Reclassification adjustment for net (gains) on cash flow hedge derivative financial instruments (1) (8,315 ) 2,340 (5,975 ) Net unrealized gains on cash flow hedge derivative financial instruments 4,154 (610 ) 3,544 $ (6,725 ) $ 3,544 $ (3,181 ) Change in unrealized gains on investment securities AFS 83,175 (29,892 ) 53,283 Reclassification adjustment for net (gains) included in net income/(expense) on non-OTTI securities (2) (16,276 ) 5,849 (10,427 ) Net unrealized gains on investment securities AFS 66,899 (24,043 ) 42,856 (130,754 ) 42,856 (87,898 ) Pension and post-retirement actuarial gain (4) 2,736 (1,138 ) 1,598 (55,729 ) 1,598 (54,131 ) As of September 30, 2017 $ 73,789 $ (25,791 ) $ 47,998 $ (193,208 ) $ 47,998 $ (145,210 ) (1) Net gains/(losses) reclassified into Interest on borrowings and other debt obligations in the Condensed Consolidated Statements of Operations for settlements of interest rate swap contracts designated as cash flow hedges. (2) Net (gains)/losses reclassified into Net gain on sale of investment securities sales in the Condensed Consolidated Statements of Operations for the sale of AFS securities. (3) Unrealized losses/(gains) previously recognized in accumulated other comprehensive income on securities for which OTTI was recognized during the period. See further discussion in Note 3 to the Condensed Consolidated Financial Statements . (4) Included in the computation of net periodic pension costs.

DERIVATIVES

DERIVATIVES	9 Months Ended
	Sep. 30, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVES	DERIVATIVES General The Company uses derivative financial instruments primarily to manage exposure to interest rate, foreign exchange, equity and credit risk, as well as to manage the effects that changes in interest rates may have on net income, the fair value of assets and liabilities, and cash flows. The Company also enters into derivatives with customers to facilitate their risk management activities, and often sells commercial loan customers derivative products to hedge interest rate risk associated with loans made to them by the Bank. The Company uses derivative financial instruments as risk management tools and not for speculative trading purposes for its own account. The fair value of all derivative balances is recorded within Other assets and Other liabilities on the Condensed Consolidated Balance Sheets . See Note 14 for discussion of the valuation methodology for derivative instruments. Derivatives represent contracts between parties that usually require little or no initial net investment and result in one or both parties delivering cash or another type of asset to the other party based on a notional amount and an underlying asset, index, interest rate or future purchase commitment or option as specified in the contract. Derivative transactions are often measured in terms of notional amount, but this amount is generally not exchanged, is not recorded on the balance sheet, and does not represent the Company`s exposure to credit loss. The notional amount is the basis on which the financial obligation of each party to the derivative contract is calculated to determine required payments under the contract. The Company controls the credit risk of its derivative contracts through credit approvals, limits and monitoring procedures. The underlying asset is typically a referenced interest rate (commonly the Overnight Indexed Swap ("OIS") rate or LIBOR), security, credit spread or index. The Company’s capital markets and mortgage banking activities are subject to price risk. The Company employs various tools to measure and manage price risk in its portfolios. In addition, the Board of Directors has established certain limits relative to positions and activities. The level of price risk exposure at any given time depends on the market environment and expectations of future price and market movements and will vary from period to period. Credit Risk Contingent Features The Company has entered into certain derivative contracts that require the posting of collateral to counterparties when those contracts are in a net liability position. The amount of collateral to be posted is based on the amount of the net liability and thresholds generally related to the Company's long-term senior unsecured credit ratings. In a limited number of instances, counterparties also have the right to terminate their International Swaps and Derivatives Association, Inc. ("ISDA") Master Agreements if the Company's ratings fall below a specified level, typically investment grade. As of September 30, 2018 , derivatives in this category had a fair value of $1.3 million . The credit ratings of the Company and the Bank are currently considered investment grade. During the third quarter of 2018 , no additional collateral would be required if there were a further 1 - or 2 - notch downgrade by either Standard & Poor's ("S&P") or Moody's Investor Services ("Moody's"). As of September 30, 2018 and December 31, 2017 , the aggregate fair value of all derivative contracts with credit risk contingent features (i.e., those containing collateral posting or termination provisions based on the Company's ratings) that were in a net liability position totaled $10.9 million and $10.4 million , respectively. The Company had $11.0 million and $15.7 million in cash and securities collateral posted to cover those positions as of September 30, 2018 and December 31, 2017 , respectively. NOTE 12. DERIVATIVES (continued) Hedge Accounting Management uses derivative instruments designated as hedges to mitigate the impact of interest rate and foreign exchange rate movements on the fair value of certain assets and liabilities and on highly probable forecasted cash flows. These instruments primarily include interest rate swaps that have underlying interest rates based on key benchmark indices. The nature and volume of the derivative instruments used to manage interest rate risk depend on the level and type of assets and liabilities on the balance sheet and the risk management strategies for the current and anticipated interest rate environment. Interest rate swaps are generally used to convert fixed-rate assets and liabilities to variable rate assets and liabilities and vice versa. The Company utilizes interest rate swaps that have a high degree of correlation to the related financial instrument. Cash Flow Hedges The Company has outstanding interest rate swap agreements designed to hedge a portion of the Company’s floating rate assets and liabilities (including its borrowed funds). All of these swaps have been deemed highly effective cash flow hedges. The gain or loss on the derivative instrument is reported as a component of accumulated other comprehensive income and reclassified into earnings in the same period or periods during which the hedged transaction affects earnings and is presented in the same Consolidated Statements of Operations line item as the earnings effect of the hedged item. The last of the hedges is scheduled to expire in December 2030 . The Company includes all components of each derivative's gain or loss in the assessment of hedge effectiveness. As of September 30, 2018 , the Company expected $41.7 million of gains/losses recorded in accumulated other comprehensive loss to be reclassified to earnings during the subsequent twelve months as the future cash flows occur. Derivatives Designated in Hedge Relationships – Notional and Fair Values Derivatives designated as accounting hedges at September 30, 2018 and December 31, 2017 included: (dollars in thousands) Notional Amount Asset Liability Weighted Average Receive Rate Weighted Average Pay Rate Weighted Average Life (Years) September 30, 2018 Cash flow hedges: Pay fixed — receive variable interest rate swaps $ 4,311,324 $ 70,985 $ 1,502 2.25 % 1.51 % 1.56 Pay variable - receive fixed interest rate swaps 4,000,000 — 131,113 1.41 % 2.15 % 2.28 Interest rate floor 2,000,000 7,832 — 0.07 % — % 2.16 Total $ 10,311,324 $ 78,817 $ 132,615 1.50 % 1.47 % 1.96 December 31, 2017 Cash flow hedges: Pay fixed — receive variable interest rate swaps $ 5,183,511 $ 46,422 $ 4,458 0.05 % 0.14 % 2.12 Pay variable - receive fixed interest rate swaps 4,000,000 — 80,453 1.41 % 1.42 % 3.02 Interest rate floor 1,000,000 3,020 — — % — % 2.64 Total $ 10,183,511 $ 49,442 $ 84,911 0.58 % 0.63 % 2.53 NOTE 12. DERIVATIVES (continued) Other Derivative Activities The Company also enters into derivatives that are not designated as accounting hedges under GAAP. The majority of these derivatives are customer-related derivatives relating to foreign exchange and lending arrangements, as well as derivatives to hedge interest rate risk on SC's secured structured financings and the borrowings under its revolving credit facilities. SC uses both interest rate swaps and interest rate caps to satisfy these requirements and to hedge the variability of cash flows on securities issued by Trusts and borrowings under its warehouse facilities. In addition, derivatives are used to manage risks related to residential and commercial mortgage banking and investing activities. Although these derivatives are used to hedge risk and are considered economic hedges, they are not designated as accounting hedges because the contracts they are hedging are carried at fair value on the balance sheet, resulting in generally symmetrical accounting treatment for the hedging instrument and the hedged item. Mortgage Banking Derivatives The Company's derivatives portfolio includes mortgage banking interest rate lock commitments, forward sale commitments and interest rate swaps. As part of its overall business strategy, the Company originates fixed-rate and adjustable rate residential mortgages. It sells a portion of this production to the FHLMC, FNMA, and private investors. The Company uses forward sales as a means of hedging against the economic impact of changes in interest rates on the mortgages that are originated for sale and on interest rate lock commitments. The Company typically retains the servicing rights related to residential mortgage loans that are sold. Most of the Company`s residential MSRs are accounted for at fair value. As deemed appropriate, the Company economically hedges MSRs using interest rate swaps and forward contracts to purchase MBS. Customer-related derivatives The Company offers derivatives to its customers in connection with their risk management needs and requirements. These financial derivative transactions primarily consist of interest rate swaps, caps, floors and foreign exchange contracts. Risk exposure from customer positions is managed through transactions with other dealers, including Santander. Other derivative activities The Company uses foreign exchange contracts to manage the foreign exchange risk associated with certain foreign currency-denominated assets and liabilities. Foreign exchange contracts, which include spot and forward contracts as well as cross-currency swaps, represent agreements to exchange the currency of one country for the currency of another country at an agreed-upon price on an agreed-upon settlement date and may or may not be physically settled depending on the Company’s needs. Exposure to gains and losses on these contracts will increase or decrease over their respective lives as currency exchange and interest rates fluctuate. Other derivative instruments primarily include forward contracts related to certain investment securities sales, an overnight indexed swap, a total return swap on Visa, Inc. Class B common shares, and equity options, which manage the Company's market risk associated with certain investments and customer deposit products. NOTE 12. DERIVATIVES (continued) Derivatives Not Designated in Hedge Relationships – Notional and Fair Values Other derivative activities at September 30, 2018 and December 31, 2017 included: Notional Asset derivatives Fair value Liability derivatives Fair value (in thousands) September 30, 2018 December 31, 2017 September 30, 2018 December 31, 2017 September 30, 2018 December 31, 2017 Mortgage banking derivatives: Forward commitments to sell loans $ 361,175 $ 311,852 $ 1,432 $ 3 $ — $ 459 Interest rate lock commitments 170,576 126,194 1,152 2,105 — — Mortgage servicing 395,000 330,000 1,246 193 15,224 2,092 Total mortgage banking risk management 926,751 768,046 3,830 2,301 15,224 2,551 Customer related derivatives: Swaps receive fixed 11,154,700 9,328,079 16,584 72,912 227,829 70,348 Swaps pay fixed 11,447,206 9,576,893 291,571 110,109 14,913 51,380 Other 1,762,754 1,834,962 16,421 19,971 14,467 18,308 Total customer related derivatives 24,364,660 20,739,934 324,576 202,992 257,209 140,036 Other derivative activities: Foreign exchange contracts 3,235,561 2,764,999 28,976 24,932 25,511 25,521 Interest rate swap agreements 2,578,583 1,749,349 19,367 9,596 1,190 1,631 Interest rate cap agreements 8,360,491 10,932,707 178,853 135,942 — 32,109 Options for interest rate cap agreements 8,343,345 10,906,081 — 32,165 178,752 135,824 Other 961,432 824,786 6,690 5,874 7,458 5,228 Total $ 48,770,823 $ 48,685,902 $ 562,292 $ 413,802 $ 485,344 $ 342,900 NOTE 12. DERIVATIVES (continued) Gains (Losses) on All Derivatives The following Condensed Consolidated Statement of Operations line items were impacted by the Company’s derivative activities for the three-month and nine-month periods ended September 30, 2018 and 2017 : (in thousands) Three-Month Period Nine-Month Period Ended September 30, Derivative Activity (1) Line Item 2018 2017 2018 2017 Fair value hedges: Interest rate swaps Net Interest Income — (235 ) — (2,397 ) Cash flow hedges: Pay fixed-receive variable interest rate swaps Interest expense on borrowings 10,255 (1,846 ) $ 20,944 $ (8,317 ) Pay variable receive-fixed interest rate swap Interest income on loans (7,777 ) (1,668 ) (14,820 ) (7,955 ) Other derivative activities: Forward commitments to sell loans Miscellaneous income, net 2,653 (667 ) 1,900 (7,991 ) Interest rate lock commitments Miscellaneous income, net (1,232 ) (332 ) (953 ) 248 Mortgage servicing Miscellaneous income, net (1,652 ) 1,525 (12,079 ) 3,525 Customer related derivatives Miscellaneous income, net 1,007 627 8,953 (2,385 ) Foreign exchange Miscellaneous income, net (403 ) 1,951 5,406 5,097 Interest rate swaps, caps, and options Miscellaneous income, net 10,081 1,918 20,313 3,429 Interest expense — (552 ) — 3,110 Total return settlement Other administrative expenses — — — (505 ) Other Miscellaneous income, net 515 (303 ) (3,030 ) (1,247 ) (1) Gains are disclosed as positive numbers while losses are shown as a negative number regardless of the line item being affected. The net amount of change recognized in Other comprehensive income for cash flow hedge derivatives were losses of $3.4 million and $36.0 million , net of tax, for the three-month and nine-month periods ended September 30, 2018 , respectively, and gains of $4.3 million and $9.5 million for the three-month and nine-month periods ended September 30, 2017 . The net amount of change reclassified from Other comprehensive income into earnings for cash flow hedge derivatives was a loss of $0.4 million and a gain of $10.1 million , net of tax, for the three-month and nine-month periods ended September 30, 2018 , respectively, and the amount of losses reclassified from Other comprehensive income into earnings for cash flow hedge derivatives was $4.8 million and $ 6.0 million , net of tax, for the three-month and nine-month periods ended September 30, 2017 . Disclosures about Offsetting Assets and Liabilities The Company enters into legally enforceable master netting agreements, which reduce risk by permitting netting of transactions with the same counterparty on the occurrence of certain events. A master netting agreement allows two counterparties the ability to net-settle amounts under all contracts, including any related collateral posted, through a single payment and in a single currency. The right to offset and certain terms regarding the collateral process, such as valuation, credit events and settlement, are contained in the ISDA Master Agreement. The Company's financial instruments, including resell and repurchase agreements, securities lending arrangements, derivatives and cash collateral, may be eligible for offset on its Condensed Consolidated Balance Sheet s. The Company has elected to present derivative balances on a gross basis even if the derivative is subject to a legally enforceable nettable ISDA Master Agreement for all trades executed after April 1, 2013. Collateral that is received or pledged for these transactions is disclosed within the “Gross amounts not offset in the Condensed Consolidated Balance Sheets ” section of the tables below. Prior to April 1, 2013, the Company had elected to net all caps, floors, and interest rate swaps when it had an ISDA Master Agreement with the counterparty. The collateral received or pledged in connection with these transactions is disclosed within the “Gross amounts offset in the Condensed Consolidated Balance Sheets " section of the tables below. NOTE 12. DERIVATIVES (continued) Information about financial assets and liabilities that are eligible for offset on the Condensed Consolidated Balance Sheet as of September 30, 2018 and December 31, 2017 , respectively, is presented in the following tables: Offsetting of Financial Assets Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet (in thousands) Gross Amounts of Recognized Assets Gross Amounts Offset in the Condensed Consolidated Balance Sheet Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheet Financial Instruments Cash Collateral Received Net Amount September 30, 2018 Cash flow hedges $ 78,817 $ — $ 78,817 $ — $ 41,465 $ 37,352 Other derivative activities (1) 559,708 6,534 553,174 1,046 132,223 419,905 Total derivatives subject to a master netting arrangement or similar arrangement 638,525 6,534 631,991 1,046 173,688 457,257 Total derivatives not subject to a master netting arrangement or similar arrangement (2) 2,584 — 2,584 — — 2,584 Total Derivative Assets $ 641,109 $ 6,534 $ 634,575 $ 1,046 $ 173,688 $ 459,841 December 31, 2017 Cash flow hedges $ 49,442 $ — $ 49,442 $ — $ 3,076 $ 46,366 Other derivative activities (1) 411,697 6,731 404,966 2,021 77,975 324,970 Total derivatives subject to a master netting arrangement or similar arrangement 461,139 6,731 454,408 2,021 81,051 371,336 Total derivatives not subject to a master netting arrangement or similar arrangement (2) 2,105 — 2,105 — — 2,105 Total Derivative Assets $ 463,244 $ 6,731 $ 456,513 $ 2,021 $ 81,051 $ 373,441 (1) Includes customer-related and other derivatives. (2) Includes mortgage banking derivatives. NOTE 12. DERIVATIVES (continued) Offsetting of Financial Liabilities Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet (in thousands) Gross Amounts of Recognized Liabilities Gross Amounts Offset in the Condensed Consolidated Balance Sheet Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheet Financial Instruments Cash Collateral Pledged Net Amount September 30, 2018 Cash flow hedges $ 132,615 $ — $ 132,615 $ — $ — $ 132,615 Other derivative activities (1) 485,344 20,208 465,136 — 274,702 190,434 Total derivatives subject to a master netting arrangement or similar arrangement 617,959 20,208 597,751 — 274,702 323,049 Total derivatives not subject to a master netting arrangement or similar arrangement (2) — — — — — — Total Derivative Liabilities $ 617,959 $ 20,208 $ 597,751 $ — $ 274,702 $ 323,049 December 31, 2017 Cash flow hedges $ 84,911 $ — $ 84,911 $ — $ 622 $ 84,289 Other derivative activities (1) 342,752 16,236 326,516 — 165,716 160,800 Total derivatives subject to a master netting arrangement or similar arrangement 427,663 16,236 411,427 — 166,338 245,089 Total derivatives not subject to a master netting arrangement or similar arrangement (2) 148 — 148 — — 148 Total Derivative Liabilities $ 427,811 $ 16,236 $ 411,575 $ — $ 166,338 $ 245,237 (1) Includes customer-related and other derivatives. (2) Includes mortgage banking derivatives.

INCOME TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2018
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES An income tax provision of $109.9 million and $374.2 million was recorded for the three-month and nine-month periods ended September 30, 2018 , respectively, compared to $92.9 million and $257.0 million for the corresponding periods in 2017 . This resulted in an effective tax rate ("ETR") of 31.5% and 30.3% for the three-month and nine-month periods ended September 30, 2018 , respectively, compared to 28.2% and 27.5% for the corresponding periods in 2017 . The increase in the ETR for the three-month and nine-month periods ended September 30, 2018 was primarily due to the tax benefit recognized during the three-month and nine-month periods ended September 30, 2017 in connection with the assertion that undistributed earnings of a Puerto Rico subsidiary would be indefinitely reinvested outside the U.S. During the three-month period ended December 31, 2017, the Company changed its assertion to reflect a change in management’s strategic objective to no longer permanently reinvest the earnings. These increases were partially offset by the reduction in the federal corporate income tax rate as a result of the TCJA. The Company is subject to the income tax laws of the U.S., its states and municipalities and certain foreign countries. These tax laws are complex and are potentially subject to different interpretations by the taxpayer and the relevant governmental taxing authorities. In establishing a provision for income tax expense, the Company must make judgments and interpretations about the application of these inherently complex tax laws. NOTE 13. INCOME TAXES (continued) Actual income taxes paid may vary from estimates depending upon changes in income tax laws, actual results of operations, and the final audit of tax returns by taxing authorities. Tax assessments may arise several years after tax returns have been filed. The Company reviews its tax balances quarterly and, as new information becomes available, the balances are adjusted as appropriate. The Company is subject to ongoing tax examinations and assessments in various jurisdictions. As noted above, the TCJA, among other things, reduced the federal corporate income tax rate from 35% to 21%. Due to the complexities involved in accounting for the enactment of the TCJA, SEC Staff Accounting Bulletin (“SAB”) 118 specifies, among other things, that reasonable estimates of the income tax effects of the TCJA should be used, if determinable. Further, SAB 118 clarifies accounting for income taxes under ASC Topic 740, Income Taxes (ASC 740), if information is not yet available or complete and provides for up to a one-year period in which to complete the required analyses and accounting (the measurement period). The Company has obtained and analyzed all currently available information to record the effect of the change in tax law. While we were able to make a reasonable estimate of the impact of the reduction in the corporate tax rate and the other provisions of the TCJA, the accounting may be impacted by other analyses related to the TCJA, technical corrections or other amendments to the TCJA, and further accounting or administrative tax guidance. The Company filed a lawsuit against the United States in 2009 in Federal District Court in Massachusetts relating to the proper tax consequences of two financing transactions with an international bank through which the Company borrowed $1.2 billion . As a result of these financing transactions, the Company paid foreign taxes of $264.0 million during the years 2003 through 2007 and claimed a corresponding foreign tax credit for foreign taxes paid during those years, which the Internal Revenue Service ("IRS") disallowed. The IRS also disallowed the Company's deductions for interest expense and transaction costs, totaling $74.6 million in tax liability, and assessed penalties and interest totaling approximately $92.5 million . The Company has paid the taxes, penalties and interest associated with the IRS adjustments for all tax years, and the lawsuit will determine whether the Company is entitled to a refund of the amounts paid. In November 2015, the Federal District Court granted the Company's motions for summary judgment and later ordered amounts assessed by the IRS for the years 2003 through 2005 to be refunded to the Company. The IRS appealed that judgment, and the U.S. Court of Appeals for the First Circuit partially reversed the judgment of the Federal District Court, finding that the Company is not entitled to claim the foreign tax credits it claimed but will be allowed to exclude from income $132.0 million (representing half of the U.K. taxes the Company paid) and will be allowed to claim the interest expense deductions. The case was remanded to the Federal District Court for further proceedings to determine, among other issues, whether penalties should be sustained. On remand, the Company moved for summary judgment on two issues. On July 17, 2018, those motions were denied by the Court. In response to the First Circuit's decision, at December 31, 2016, the Company used its previously established $230.1 million tax reserve to write off deferred tax assets and a portion of the receivable that would not be realized under the Court's decision. Additionally, the Company established a $36.8 million tax reserve in relation to items that had not yet been determined by the courts, including potential penalties. The Company anticipates that the matter to be finally resolved with no effect on net income. With few exceptions, the Company is no longer subject to federal, state and non-U.S. income tax examinations by tax authorities for years prior to 2006. The Company applies an aggregate portfolio approach whereby income tax effects from accumulated other comprehensive income are released only when an entire portfolio (i.e., all related units of account) of a particular type is liquidated, sold or extinguished. The Company had a net deferred tax liability balance of $449.0 million at September 30, 2018 (consisting of a deferred tax asset balance of $758.5 million and a deferred tax liability balance of $1.2 billion ), compared to a net deferred tax liability balance of $193.6 million at December 31, 2017 (consisting of a deferred tax asset balance of $771.7 million and a deferred tax liability balance of $965.3 million ). The $255.4 million increase in net deferred liabilities for the nine-month period ended September 30, 2018 was primarily due to an increase in deferred tax liabilities related to accelerated depreciation from leasing transactions; an increase in the deferred tax asset valuation allowance; and a decrease in deferred tax assets on loans marked to market for income tax purposes partially offset by an increase in deferred tax assets related to net operating losses and tax credits.

FAIR VALUE

FAIR VALUE	9 Months Ended
	Sep. 30, 2018
Fair Value Disclosures [Abstract]
FAIR VALUE	FAIR VALUE General A portion of the Company’s assets and liabilities are carried at fair value, including AFS investment securities and derivative instruments. In addition, the Company elects to account for its residential mortgages HFS and a portion of its MSRs at fair value. Fair value is also used on a nonrecurring basis to evaluate certain assets for impairment or for disclosure purposes. Examples of nonrecurring uses of fair value include impairments for certain loans and foreclosed assets. Fair value measurement requires that valuation techniques maximize the use of observable inputs and minimize the use of unobservable inputs and also establishes a fair value hierarchy that categorizes the inputs to valuation techniques used to measure fair value into three levels as follows: • Level 1 inputs are quoted prices in active markets for identical assets or liabilities that can be accessed as of the measurement date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. • Level 2 inputs are those other than quoted prices included in Level 1 that are observable for the assets or liabilities, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. • Level 3 inputs are those that are unobservable or not readily observable for the asset or liability and are used to measure fair value to the extent relevant observable inputs are not available. Assets and liabilities measured at fair value, by their nature, result in a higher degree of financial statement volatility. When available, the Company uses quoted market prices or matrix pricing in active markets to determine fair value and classifies such items as Level 1 or Level 2 assets or liabilities. If quoted market prices in active markets are not available, fair value is determined using third-party broker quotes and/or DCF models incorporating various assumptions including interest rates, prepayment speeds and credit losses. Assets and liabilities valued using broker quotes and/or DCF models are classified as either Level 2 or Level 3, depending on the lowest level classification of an input that is considered significant to the overall valuation. The Company values assets and liabilities based on the principal market in which each would be sold (in the case of assets) or transferred (in the case of liabilities). The principal market is the forum with the greatest volume and level of activity. In the absence of a principal market, the valuation is based on the most advantageous market. In the absence of observable market transactions, the Company considers liquidity valuation adjustments to reflect the uncertainty in pricing the instruments. The fair value of a financial asset is measured on a stand-alone basis and cannot be measured as a group, with the exception of certain financial instruments held and managed on a net portfolio basis. In measuring the fair value of a nonfinancial asset, the Company assumes the highest and best use of the asset by a market participant, not just the intended use, to maximize the value of the asset. The Company also considers whether any credit valuation adjustments are necessary based on the counterparty's credit quality. Any models used to determine fair values or validate dealer quotes based on the descriptions below are subject to review and testing as part of the Company's model validation and internal control testing processes. The Bank's Market Risk Department is responsible for determining and approving the fair values of all assets and liabilities valued at fair value, including the Company's Level 3 assets and liabilities. Price validation procedures are performed and the results are reviewed for Level 3 assets and liabilities by the Market Risk Department. Price validation procedures performed for these assets and liabilities can include comparing current prices to historical pricing trends by collateral type and vintage, comparing prices by product type to indicative pricing grids published by market makers, and obtaining corroborating dealer prices for significant securities. The Company reviews the assumptions utilized to determine fair value on a quarterly basis. Any changes in methodologies or significant inputs used in determining fair values are further reviewed to determine if a change in fair value level hierarchy has occurred. Transfers in and out of Levels 1, 2 and 3 are considered to be effective as of the end of the quarter in which they occur. There were no transfers between Levels 1, 2 or 3 during the nine-month periods ended September 30, 2018 and 2017 for any assets or liabilities valued at fair value on a recurring basis. NOTE 14. FAIR VALUE (continued) Assets and Liabilities Measured at Fair Value on a Recurring Basis The following tables present the assets and liabilities that are measured at fair value on a recurring basis by major product category and fair value hierarchy as of September 30, 2018 and December 31, 2017 . (in thousands) Level 1 Level 2 Level 3 Balance at Level 1 Level 2 Level 3 Balance at Financial assets: U.S. Treasury securities $ 441,584 $ 1,271,950 $ — $ 1,713,534 $ 139,615 $ 858,497 $ — $ 998,112 Corporate debt — 122,295 — 122,295 — 11,660 — 11,660 ABS — 115,381 345,644 461,025 — 156,910 350,252 507,162 State and municipal securities — 18 — 18 — 23 — 23 MBS — 9,463,640 — 9,463,640 — 12,885,412 — 12,885,412 Investment in debt securities AFS (3)(6) 441,584 10,973,284 345,644 11,760,512 139,615 13,912,502 350,252 14,402,369 Other investments - trading securities 3 1,989 — 1,992 1 — — 1 RICs HFI (4) — — 136,499 136,499 — — 186,471 186,471 LHFS (1)(5) — 207,649 — 207,649 — 197,691 — 197,691 MSRs (2) — — 160,109 160,109 — — 145,993 145,993 Other assets - derivatives (3) — 639,931 1,178 641,109 — 461,139 2,105 463,244 Total financial assets (7) $ 441,587 $ 11,822,853 $ 643,430 $ 12,907,870 $ 139,616 $ 14,571,332 $ 684,821 $ 15,395,769 Financial liabilities: Other liabilities - derivatives (3) — 617,199 760 617,959 — 427,217 594 427,811 Total financial liabilities $ — $ 617,199 $ 760 $ 617,959 $ — $ 427,217 $ 594 $ 427,811 (1) LHFS disclosed on the Condensed Consolidated Balance Sheet s also includes LHFS that are held at the lower of cost or fair value and are not presented within this table. (2) The Company has total MSRs of $162.8 million and $149.2 million as of September 30, 2018 .and December 31, 2017 , respectively. The Company has elected to account for the majority of its MSR balance using the FVO, while the remainder of the MSRs are accounted for using the lower of cost or fair value and are not presented within this table. (3) Refer to Note 3 for the fair value of investment securities and to Note 12 for the fair values of derivative assets and liabilities, on a further disaggregated basis. (4) RICs collateralized by vehicle titles at SC and RV/marine loans at SBNA. (5) Residential mortgage loans. (6) Investment in debt securities AFS disclosed on the Consolidated Balance Sheets at December 31, 2017 included $10.8 million of equity securities valued using the net asset value as a practical expedient that are not presented within this table. (7) Approximately $643.4 million of these financial assets were measured using model-based techniques, or Level 3 inputs, and represented approximately 5.0% of total assets measured at fair value on a recurring basis and approximately 0.5% of total consolidated assets. Assets and Liabilities Measured at Fair Value on a Nonrecurring Basis The Company may be required to measure certain assets and liabilities at fair value on a nonrecurring basis in accordance with GAAP from time to time. These adjustments to fair value usually result from application of lower-of-cost-or-fair value accounting or certain impairment measures. Assets measured at fair value on a nonrecurring basis that were still held on the balance sheet were as follows: (in thousands) Level 1 Level 2 Level 3 Balance at Level 1 Level 2 Level 3 Balance at Impaired commercial LHFI $ 56,156 $ 95,365 $ 291,180 $ 442,701 $ — $ 226,832 $ 356,343 $ 583,175 Foreclosed assets — 15,168 87,279 102,447 — 20,011 106,581 126,592 Vehicle inventory — 280,079 — 280,079 — 325,203 — 325,203 LHFS (1) — — 939,384 939,384 — — 2,324,830 2,324,830 Auto loans impaired due to bankruptcy — 179,807 — 179,807 — 121,578 — 121,578 MSRs — — 9,514 9,514 — — 9,273 9,273 (1) These amounts include $933.4 million and $1.1 billion of personal LHFS that were impaired as of September 30, 2018 and December 31, 2017 , respectively. NOTE 14. FAIR VALUE (continued) Valuation Processes and Techniques Impaired commercial LHFI in the table above represents the recorded investment of impaired commercial loans for which the Company measures impairment during the period based on the fair value of the underlying collateral supporting the loan. Written offers to purchase a specific impaired loan are considered observable market inputs, which are considered Level 1 inputs. Appraisals are obtained to support the fair value of the collateral and incorporate measures such as recent sales prices for comparable properties and are considered Level 2 inputs. Loans for which the value of the underlying collateral is determined using a combination of real estate appraisals, field examinations and internal calculations are classified as Level 3. The inputs in the internal calculations may include the loan balance, estimation of the collectability of the underlying receivables held by the customer used as collateral, sale and liquidation value of the inventory held by the customer used as collateral and historical loss-given-default parameters. In cases in which the carrying value exceeds the fair value of the collateral less cost to sell, an impairment charge is recognized. The net carrying value of these loans was $422.3 million and $491.5 million at September 30, 2018 and December 31, 2017 , respectively. Loans previously impaired which were not marked to fair value during the periods presented are excluded from this table. Foreclosed assets represent the recorded investment in assets taken during the period presented in foreclosure of defaulted loans, and are primarily comprised of commercial and residential real properties and generally measured at fair value less costs to sell. The fair value of the real property is generally determined using appraisals or other indications of market value based on recent comparable sales of similar properties or assumptions generally observable in the marketplace. The Company estimates the fair value of its vehicles, which are obtained either through repossession or lease termination, using historical auction rates and current market values of used cars. The Company's LHFS portfolios that are measured at fair value on a nonrecurring basis primarily consist of personal, commercial, and RICs LHFS. The estimated fair value of these LHFS is calculated based on a combination of estimated market rates for similar loans with similar credit risks and a DCF analysis in which the Company uses significant unobservable inputs on key assumptions, including historical default rates and adjustments to reflect voluntary prepayments, prepayment rates, discount rates reflective of the cost of funding, and credit loss expectations. The lower of cost or fair value adjustment for personal LHFS includes customer default activity and adjustments related to the net change in the portfolio balance during the reporting period. For loans that are considered collateral-dependent, such as certain bankruptcy loans, impairment is measured based on the fair value of the collateral less its estimated cost to sell. For the underlying collateral, the estimated fair value is obtained using historical auction rates and current market levels of used car prices. A portion of the Company's MSRs are measured at fair value on a nonrecurring basis. These MSRs are priced internally using a DCF model. The DCF model incorporates assumptions that market participants would use in estimating future net servicing income, including portfolio characteristics, prepayments assumptions, discount rates, delinquency and foreclosure rates, late charges, other ancillary revenues, cost to service and other economic factors. Due to the unobservable nature of certain valuation inputs, these MSRs are classified as Level 3. NOTE 14. FAIR VALUE (continued) Fair Value Adjustments The following table presents the increases and decreases in value of certain assets that are measured at fair value on a nonrecurring basis for which a fair value adjustment has been included in the Condensed Consolidated Statements of Operations relating to assets held at period-end: Three-Month Period Ended September 30, 2018 Nine-Month Period Ended September 30, (in thousands) Statement of Operations Location 2018 2017 2018 2017 Impaired LHFI Provision for credit losses $ (45,515 ) $ 617 $ (44,936 ) $ (26,070 ) Foreclosed assets Miscellaneous income (1) (5,750 ) (777 ) (10,351 ) (5,448 ) LHFS Provision for credit losses — — (387 ) (13,200 ) LHFS Miscellaneous income (1) (86,838 ) (84,840 ) (236,549 ) (246,882 ) Auto loans impaired due to bankruptcy Provision for credit losses (5,034 ) (17,471 ) (93,846 ) (65,584 ) MSRs Miscellaneous income, net (940 ) 123 (560 ) 320 (1) These amounts reduce Miscellaneous income. Level 3 Rollforward for Assets and Liabilities Measured at Fair Value on a Recurring Basis The tables below present the changes in Level 3 balances for the three-month and nine-month periods ended September 30, 2018 and 2017 , respectively, for those assets and liabilities measured at fair value on a recurring basis. Three-Month Period Ended September 30, 2018 Three-Month Period Ended September 30, 2017 (in thousands) Investments RICs Held for Investment MSRs Derivatives, net Total Investments RICs Held for Investment MSRs Derivatives, net Total Balances, beginning of period $ 346,856 $ 152,082 $ 158,470 $ 545 $ 657,953 $ 587,571 $ 207,216 $ 146,091 $ (29,020 ) $ 911,858 Losses in other comprehensive income (702 ) — — — (702 ) (1,506 ) — — — (1,506 ) Gains/(losses) in earnings — 4,015 3,518 (1,547 ) 5,986 — 27,759 (1,578 ) (324 ) 25,857 Additions/Issuances — — 3,899 — 3,899 — — 4,099 — 4,099 Settlements (1) (510 ) (19,598 ) (5,778 ) 1,420 (24,466 ) (215,881 ) (30,281 ) (5,088 ) 31,222 (220,028 ) Balances, end of period $ 345,644 $ 136,499 $ 160,109 $ 418 $ 642,670 $ 370,184 $ 204,694 $ 143,524 $ 1,878 $ 720,280 Changes in unrealized gains (losses) included in earnings related to balances still held at end of period $ — $ 4,015 $ 3,518 $ (315 ) $ 7,218 $ — $ 27,759 $ (1,578 ) $ 8 $ 26,189 Nine-Month Period Ended September 30, 2018 Nine-Month Period Ended September 30, 2017 (in thousands) Investments RICs HFI MSRs Derivatives, net Total Investments RICs HFI MSRs Derivatives, net Total Balances, beginning of period $ 350,252 $ 186,471 $ 145,993 $ 1,514 $ 684,230 $ 814,567 $ 217,170 $ 146,589 $ (29,000 ) $ 1,149,326 Losses in other comprehensive income (2,476 ) — — — (2,476 ) (4,184 ) — — — (4,184 ) Gains/(losses) in earnings — 14,051 17,287 (2,712 ) 28,626 — 49,392 (1,315 ) (539 ) 47,538 Additions/Issuances — 3,276 9,496 — 12,772 — 19,727 12,696 — 32,423 Settlements (1) (2,132 ) (67,299 ) (12,667 ) 1,616 (80,482 ) (440,199 ) (81,595 ) (14,446 ) 31,417 (504,823 ) Balances, end of period $ 345,644 $ 136,499 $ 160,109 $ 418 $ 642,670 $ 370,184 $ 204,694 $ 143,524 $ 1,878 $ 720,280 Changes in unrealized gains (losses) included in earnings related to balances still held at end of period $ — $ 14,051 $ 17,287 $ (1,759 ) $ 29,579 $ — $ 49,392 $ (1,315 ) $ (787 ) $ 47,290 (1) Settlements include charge-offs, prepayments, paydowns and maturities. NOTE 14. FAIR VALUE (continued) The gains in earnings reported in the table above related to the RICs HFI for which the Company elected the FVO are driven by three primary factors: 1) the recognition of interest income, 2) recoveries of previously charged-off RICs, and 3) actual performance of the portfolio since the Change in Control. Recoveries from RICs that were charged off at the Change in Control date are a direct increase to the gain recognized within the portfolio. In accordance with ASC 805, Business Combinations , the Company did not ascribe a fair value to the portfolio of sub-prime charged-off RICs at the Change in Control date. Recoveries of previously charged off loans are usually recorded as a reduction to charge-offs in the period in which the recovery is made; however, in instances where the FVO is elected, it will flow through the fair value mark. At the Change in Control date, the UPB of the previously charged-off RIC portfolio was approximately $3.0 billion . Valuation Processes and Techniques - Recurring Fair Value Assets and Liabilities The following is a description of the valuation techniques used for instruments measured at fair value on a recurring basis: Debt Securities Classified as AFS and Trading Securities Debt securities accounted for at fair value include both the AFS and trading securities portfolios. The Company utilizes a third-party pricing service to value its investment securities portfolios on a global basis. Its primary pricing service has consistently proved to be a high quality third-party pricing provider. For those investments not valued by pricing vendors, other trusted market sources are utilized. The Company monitors and validates the reliability of vendor pricing on an ongoing basis, which can include pricing methodology reviews, performing detailed reviews of the assumptions and inputs used by the vendor to price individual securities, and price validation testing. Price validation testing is performed independently of the risk-taking function and can include corroborating the prices received from third-party vendors with prices from another third-party source, reviewing valuations of comparable instruments, comparison to internal valuations, or by reference to recent sales of similar securities. The classification of securities within the fair value hierarchy is based upon the activity level in the market for the security type and the observability of the inputs used to determine their fair values. Trading securities and certain of the Company's U.S. Treasury securities are valued utilizing observable market quotes. The Company obtains vendor trading platform data (actual prices) from a number of live data sources, including active market makers and interdealer brokers. These certain investment securities are, therefore, classified as Level 1. Actively traded quoted market prices for the majority of the debt securities AFS, such as U.S. Treasury and government agency securities, corporate debt, state and municipal securities, and MBS, are not readily available. The Company's principal markets for its investment securities are the secondary institutional markets with an exit price that is predominantly reflective of bid-level pricing in these markets. These investment securities are priced by third-party pricing vendors. The third-party vendors use a variety of methods when pricing these securities that incorporate relevant observable market data to arrive at an estimate of what a buyer in the marketplace would pay for a security under current market conditions. These investment securities are, therefore, considered Level 2. Certain ABS are valued using DCF models. The DCF models are obtained from a third-party pricing vendor who uses observable market data and therefore are classified as Level 2. Other ABS that could not be valued using a third-party pricing service are valued using an internally-developed DCF model. When estimating the fair value using this model, the Company uses its best estimate of the key assumptions, which include the discount rates and forward yield curves. The Company uses comparable bond indices based on industry, term, and rating to discount the expected future cash flows. Determining the comparability of assets involves significant subjectivity related to asset type differences, cash flows, performance and other inputs. The inability of the Company to corroborate the fair value of the ABS due to the limited available observable data on these ABS resulted in a fair value classification of Level 3. Realized gains and losses on investments in debt securities are recognized in the Condensed Consolidated Statements of Operations through Net (losses)/gains on sale of investment securities NOTE 14. FAIR VALUE (continued) RICs HFI For certain RICs HFI, the Company has elected the FVO. The fair values of RICs are estimated using the DCF model. In estimating the fair value using this model, the Company uses significant unobservable inputs on key assumptions, which includes historical default rates and adjustments to reflect voluntary prepayments, prepayment rates based on available data from a comparable market securitization of similar assets, discount rates reflective of the cost of funding debt issuance and recent historical equity yields, recovery rates based on the average severity utilizing reported severity rates and loss severity utilizing available market data from a comparable securitized pool. Accordingly, RICs HFI for which the Company has elected the FVO are classified as Level 3. LHFS The Company's LHFS portfolios that are measured at fair value on a recurring basis consist primarily of residential mortgage LHFS. The fair values of LHFS are estimated using published forward agency prices to agency buyers such as FNMA and FHLMC. The majority of the residential mortgage LHFS portfolio is sold to these two agencies. The fair value is determined using current secondary market prices for portfolios with similar characteristics, adjusted for servicing values and market conditions. These loans are regularly traded in active markets, and observable pricing information is available from market participants. The prices are adjusted as necessary to include the embedded servicing value in the loans as well as the specific characteristics of certain loans that are priced based on the pricing of similar loans. These adjustments represent unobservable inputs to the valuation, and are not significant given the relative insensitivity of the value to changes in these inputs to the fair value of the loans. Accordingly, residential mortgage LHFS are classified as Level 2. Gains and losses on residential mortgage LHFS are recognized in the Condensed Consolidated Statements of Operations through Miscellaneous income. See further discussion below in the section captioned "FVO for Financial Assets and Financial Liabilities." MSRs The model to value MSRs estimates the present value of the future net cash flows from mortgage servicing activities based on various assumptions. These cash flows include servicing and ancillary revenue, offset by the estimated costs of performing servicing activities. Significant assumptions used in the valuation of residential MSRs include changes in anticipated loan prepayment rates ("CPRs") and the discount rate, reflective of a market participant's required return on an investment for similar assets. Other important valuation assumptions include market-based servicing costs and the anticipated earnings on escrow and similar balances held by the Company in the normal course of mortgage servicing activities. All of these assumptions are considered to be unobservable inputs. Historically, servicing costs and discount rates have been less volatile than CPR and earnings rates, both of which are directly correlated with changes in market interest rates. Increases in prepayment speeds, discount rates and servicing costs result in lower valuations of MSRs. Decreases in the anticipated earnings rate on escrow and similar balances result in lower valuations of MSRs. For each of these items, the Company makes assumptions based on current market information and future expectations. All of the assumptions are based on standards that the Company believes would be utilized by market participants in valuing MSRs and are derived and/or benchmarked against independent public sources. Accordingly, MSRs are classified as Level 3. Gains and losses on MSRs are recognized on the Condensed Consolidated Statements of Operations through Miscellaneous income, net. See further discussion on MSRs in Note 8 . Listed below are the most significant inputs that are utilized by the Company in the evaluation of residential MSRs: • A 10% and 20% increase in the CPR speed would decrease the fair value of the residential servicing asset by $5.2 million and $10.1 million , respectively, at September 30, 2018 . • A 10% and 20% increase in the discount rate would decrease the fair value of the residential servicing asset by $6.0 million and $11.6 million , respectively, at September 30, 2018 . NOTE 14. FAIR VALUE (continued) Significant increases/(decreases) in any of those inputs in isolation would result in significantly (lower)/higher fair value measurements, respectively. These sensitivity calculations are hypothetical and should not be considered to be predictive of future performance. Changes in fair value based on adverse changes in assumptions generally cannot be extrapolated because the relationship of the change in assumption to the change in fair value may not be linear. Also, the effect of an adverse variation in a particular assumption on the fair value of the MSRs is calculated without changing any other assumption, while in reality changes in one factor may result in changes in another, which may either magnify or counteract the effect of the change. Prepayment estimates generally increase when market interest rates decline and decrease when market interest rates rise. Discount rates typically increase when market interest rates increase and/or credit and liquidity risks increase, and decrease when market interest rates decline and/or credit and liquidity conditions improve. Derivatives The valuation of these instruments is determined using commonly accepted valuation techniques, including DCF analysis on the expected cash flows of each derivative. This analysis reflects the contractual terms of the derivatives, including the period to maturity, and uses observable and unobservable market-based inputs. The fair value represents the estimated amount the Company would receive or pay to terminate the contract or agreement, taking into account current interest rates, foreign exchange rates, equity prices and, when appropriate, the current creditworthiness of the counterparties. The Company incorporates credit valuation adjustments in the fair value measurement of its derivatives to reflect the counterparty's nonperformance risk in the fair value measurement of its derivatives, except for those derivative contracts with associated credit support annexes which provide credit enhancements, such as collateral postings and guarantees. The Company has determined that the majority of the inputs used to value its derivatives fall within Level 2 of the fair value hierarchy. Certain of the Company's derivatives utilize Level 3 inputs, which are primarily related to mortgage banking derivatives-interest rate lock commitments and total return settlement derivative contracts. The DCF model is utilized to determine the fair value of the mortgage banking derivatives-interest rate lock commitments and the total return settlement derivative contracts. The significant unobservable inputs for mortgage banking derivatives used in the fair value measurement of the Company's loan commitments are "pull through" percentage and the MSR value that is inherent in the underlying loan value. The pull through percentage is an estimate of loan commitments that will result in closed loans. The significant unobservable inputs for total return settlement derivative contracts used in the fair value measurement of the Company's liabilities are discount percentages, which are based on comparable financial instruments. Significant increases (decreases) in any of these inputs in isolation would result in significantly higher (lower) fair value measurements. Significant increases (decreases) in the fair value of a mortgage banking derivative asset (liability) results when the probability of funding increases (decreases). Significant increases (decreases) in the fair value of a mortgage loan commitment result when the embedded servicing value increases (decreases). Gains and losses related to derivatives affect various line items in the Condensed Consolidated Statements of Operations . See Note 12 for a discussion of derivatives activity. NOTE 14. FAIR VALUE (continued) Level 3 Inputs - Significant Recurring and Nonrecurring Fair Value Assets and Liabilities The following table presents quantitative information about the significant unobservable inputs within significant Level 3 recurring and nonrecurring assets and liabilities at September 30, 2018 and December 31, 2017 : (dollars in thousands) Fair Value at September 30, 2018 Valuation Technique Unobservable Inputs Range Financial Assets: ABS Financing bonds $ 303,847 DCF Discount Rate (1) 3.11% - 3.37% (3.15%) Sale-leaseback securities $ 41,797 Consensus Pricing (2) Offered quotes (3) 111.80 % RICs HFI $ 136,499 DCF CPR (4) 6.66 % Discount Rate (5) 9.50% - 14.50% (12.55% ) Recovery Rate (6) 25.00% - 43.00% (41.57% ) Personal LHFS $ 933,380 Lower of Market or Income Approach Market Participant View 70.00% - 80.00% Discount Rate 15.00% - 25.00% Default Rate 30.00% - 40.00% Net Principal & Interest Payment Rate 70.00% - 85.00% Loss Severity Rate 90.00% - 95.00% MSRs (11) $ 160,109 DCF CPR (7) 6.92% - 100.00% (8.52%) Discount Rate (8) 9.75 % Mortgage banking interest rate lock commitments $ 1,152 DCF Pull through percentage (9) 77.10 % MSR value (10) 0.80% - 1.06% (1.16%) (1) Based on the applicable term and discount index. (2) Consensus pricing refers to fair value estimates that are generally developed using information such as dealer quotes or other third-party valuations or comparable asset prices. (3) Based on the nature of the input, a range or weighted average does not exist. For sale-leaseback securities, the Company owns one security. (4) Based on the analysis of available data from a comparable market securitization of similar assets. (5) Based on the cost of funding of debt issuance and recent historical equity yields. (6) Based on the average severity utilizing reported severity rates and loss severity utilizing available market data from a comparable securitized pool. (7) Average CPR projected from collateral stratified by loan type and note rate. (8) Average discount rate from collateral stratified by loan type and note rate. (9) Historical weighted average based on principal balance calculated as the percentage of loans originated for sale divided by total commitments less outstanding commitments. (10) MSR value is the estimated value of the servicing right embedded in the underlying loan, expressed in basis points of outstanding unpaid principal balance. (11) Excludes MSR valued on a non-recurring basis for which we do not consider there to be significant unobservable assumptions. NOTE 14. FAIR VALUE (continued) (dollars in thousands) Fair Value at December 31, 2017 Valuation Technique Unobservable Inputs Range Financing bonds ABS Financing bonds $ 304,727 DCF Discount Rate (1) 2.16% - 2.90% (2.28%) Sale-leaseback securities $ 45,525 Consensus Pricing (2) Offered Quotes (3) 120.19 % RICs HFI $ 186,471 DCF CPR (4) 6.66 % Discount Rate (5) 9.50% - 14.50% (12.37%) Recovery Rate (6) 25.00% - 43.00% (41.51%) Personal LHFS $ 1,062,090 Lower of Market or Income Approach Market Participant View 70.00% - 80.00% Discount Rate 15.00% - 20.00% Default Rate 30.00% - 40.00% Net Principal & Interest Payment Rate 70.00% - 85.00% Loss Severity Rate 90.00% - 95.00% RICs HFS $ 1,101,049 DCF Discount Rate 3.00% - 6.00% Default Rate 3.00% - 4.00% Prepayment Rate 15.00% - 20.00% Loss Severity Rate 50.00% - 60.00% MSRs (11) $ 145,993 DCF CPR (7) 0.06% - 46.95% (9.80%) Discount Rate (8) 9.90 % Mortgage banking interest rate lock commitments $ 2,105 DCF Pull through percentage (9) 76.98 % MSR Value (10) 0.73% - 1.03% (0.95%) (1) Based on the applicable term and discount index. (2) Consensus pricing refers to fair value estimates that are generally developed using information such as dealer quotes or other third-party valuations or comparable asset prices. (3) Based on the nature of the input, a range or weighted average does not exist. For sale-le

NON-INTEREST INCOME

NON-INTEREST INCOME	9 Months Ended
	Sep. 30, 2018
Revenue from Contract with Customer [Abstract]
NON-INTEREST INCOME	NON-INTEREST INCOME The following table presents the details of the Company's Non-interest income for the following periods: Three-Month Period Nine-Month Period Ended September 30, (in thousands) 2018 2017 (1) 2018 2017 (1) Non-interest income: Consumer and commercial fees $ 144,505 $ 151,906 $ 420,843 $ 468,609 Lease income 610,324 509,714 1,720,526 1,494,801 Miscellaneous income, net Mortgage banking income, net 7,154 14,783 26,432 43,049 BOLI 14,759 17,807 44,142 49,159 Capital market revenue 31,810 51,587 129,506 137,175 Net gain on sale of operating leases 48,965 36,206 167,906 98,731 Asset and wealth management fees 41,299 34,775 128,557 110,713 Loss on sale of non-mortgage loans (86,745 ) (76,898 ) (205,526 ) (234,503 ) Other miscellaneous income, net 11,673 48,894 11,981 67,354 Net (losses)/gains on sale of investment securities (1,688 ) 6,707 (1,931 ) 16,276 Total non-interest income $ 822,056 $ 795,481 $ 2,442,436 $ 2,251,364 (1) - Prior period amounts have not been adjusted under the modified retrospective method. For further information, see Note 1. Disaggregation of Revenue from Contracts with Customers Beginning January 1, 2018 the Company adopted the new accounting standard, "Revenue from Contracts with Customers", which requires the Company to disclose a disaggregation of revenue from contracts with customers that falls within the scope of this new accounting standard. The scope of the guidance explicitly excludes net interest income as well as many other revenues for financial assets and liabilities including loans, leases, securities, and derivatives. Therefore, the Company has evaluated the revenue streams within our Non-interest income line items to determine whether they are in-scope or out-of-scope. The following table presents the Company's Non-interest income disaggregated by revenue source. Three-Month Period Nine-Month Period Ended September 30, (in thousands) 2018 2017 (1) 2018 2017 (1) Non-interest income: In-scope of revenue from contracts with customers: Depository services (2) $ 59,704 $ 62,346 $ 175,482 $ 185,201 Commission and trailer fees (3) 27,626 25,484 89,058 86,831 Interchange income, net (3) 15,780 13,429 45,423 42,823 Underwriting service fees (3) 11,282 32,879 60,626 75,441 Asset and wealth management fees (3) 41,190 27,928 121,544 86,989 Other revenue from contracts with customers (3) 8,807 9,984 26,493 30,854 Total in-scope of revenue from contracts with customers 164,389 172,050 518,626 508,139 Out-of-scope of revenue from contracts with customers: Consumer and commercial fees (4) 74,558 83,854 218,733 265,353 Lease income 610,324 509,714 1,720,526 1,494,801 Miscellaneous income/(loss) (4) (25,527 ) 23,156 (13,518 ) (33,205 ) Net (losses)/gains on sale of investment securities (1,688 ) 6,707 (1,931 ) 16,276 Total out-of-scope of revenue from contracts with customers 657,667 623,431 1,923,810 1,743,225 Total non-interest income $ 822,056 $ 795,481 $ 2,442,436 $ 2,251,364 (1) - Prior period amounts have not been adjusted under the modified retrospective method. For further information, see Note 1. (2) - Primarily recorded in the Company's Condensed Consolidated Statements of Operations within Consumer and commercial fees . (3) - Primarily recorded in the Company's Condensed Consolidated Statements of Operations within Miscellaneous income, net. (4) - The balance presented excludes certain revenue streams that are considered in-scope and presented above. NOTE 15. NON-INTEREST INCOME (continued) Arrangements with Multiple Performance Obligations Our contracts with customers may include multiple performance obligations. For such arrangements, we allocate revenue to each performance obligation based on its relative standalone selling price. We generally determine standalone selling prices based on the prices charged to customers or using expected cost plus margin. Practical Expedients In instances where incremental costs, such as commission expenses, are incurred and the period of benefit is equal to or less than one year, the Company has elected to apply the practical expedient where the Company expenses such amounts as incurred. These costs are recorded within Compensation and benefits, within the Condensed Consolidated Statements of Operations. In instances where contracts with customers contain a financing component and the Company expects the customer to pay for the goods or services within one year or less, the Company has elected to apply the practical expedient where the Company does not adjust the contracted amount of consideration for the effects of financing components. The Company does not disclose the value of unsatisfied performance obligations for (i) contracts with an original expected length of one year or less or (ii) contracts for which we recognize revenue at the amount to which we have the right to invoice for services performed. As a result of the practical expedient and for the Company's material revenue streams, there are no unperformed performance obligations. As a result of the practical expedient and the Company's revenue recognition for contracts with customers, there are no material contract assets or liabilities.

COMMITMENTS, CONTINGENCIES AND

COMMITMENTS, CONTINGENCIES AND GUARANTEES	9 Months Ended
	Sep. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS, CONTINGENCIES AND GUARANTEES	COMMITMENTS, CONTINGENCIES AND GUARANTEES Off-Balance Sheet Risk - Financial Instruments In the normal course of business, the Company utilizes a variety of financial instruments with off-balance sheet risk to meet the financing needs of its customers and manage its exposure to fluctuations in interest rates. These financial instruments include commitments to extend credit, letters of credit, loans sold with recourse, forward contracts, and interest rate and cross currency swaps, caps and floors. These financial instruments may involve, to varying degrees, elements of credit, liquidity, and interest rate risk in excess of the amount recognized on the Condensed Consolidated Balance Sheet s. The contractual or notional amounts of these financial instruments reflect the extent of involvement the Company has in particular classes of financial instruments. The Company’s exposure to credit loss in the event of non-performance by the other party to the financial instrument for commitments to extend credit, letters of credit and loans sold with recourse is represented by the contractual amount of those instruments. The Company uses the same credit policies in making commitments and conditional obligations as it does for on-balance sheet instruments. For forward contracts and interest rate swaps, caps and floors, the contract or notional amounts do not represent exposure to credit loss. The Company controls the credit risk of its forward contracts and interest rate swaps, caps and floors through credit approvals, limits and monitoring procedures. See Note 12 to these Condensed Consolidated Financial Statements for discussion of all derivative contract commitments. The following table details the amount of commitments at the dates indicated: Other Commitments September 30, 2018 December 31, 2017 (in thousands) Commitments to extend credit $ 30,950,860 $ 29,475,864 Letters of credit 1,452,341 1,559,297 Unsecured revolving lines of credit 27,476 27,938 Recourse exposure on sold loans 37,410 46,572 Commitments to sell loans 22,167 19,477 Total commitments $ 32,490,254 $ 31,129,148 Commitments to Extend Credit Commitments to extend credit generally have fixed expiration dates, are variable rate, and contain provisions that permit the Company to terminate or otherwise renegotiate the contracts in the event of a significant deterioration in the customer’s credit quality. These arrangements normally require payment of a fee by the customer, the pricing of which is based on prevailing market conditions, credit quality, probability of funding, and other relevant factors. Since many of these commitments are expected to expire without being drawn upon, the contract amounts are not necessarily indicative of future cash requirements. Included within the reported balances for Commitments to extend credit at September 30, 2018 and December 31, 2017 are $6.5 billion and $6.4 billion , respectively, of commitments that can be canceled by the Company without notice. The following table details the amount of commitments to extend credit expiring per period as of the dates indicated: (in thousands) September 30, 2018 December 31, 2017 1 year or less $ 4,848,137 $ 5,858,236 Over 1 year to 3 years 4,933,076 5,381,113 Over 3 years to 5 years 6,813,420 4,478,320 Over 5 years (1) 14,356,227 13,758,195 Total $ 30,950,860 $ 29,475,864 (1) Includes certain commitments to extend credit that do not have a contractual maturity date, but are expected to be outstanding more than 5 years . Unsecured Revolving Lines of Credit Such commitments, included in the Commitments to extend credit table above, arise primarily from agreements with customers for unused lines of credit on unsecured revolving accounts and credit cards, provided there is no violation of conditions in the underlying agreement. These commitments, substantially all of which the Company can terminate at any time and which do not necessarily represent future cash requirements, are reviewed periodically based on account usage, customer creditworthiness and loan qualifications. NOTE 16. COMMITMENTS, CONTINGENCIES AND GUARANTEES (continued) Letters of Credit The Company’s letters of credit meet the definition of a guarantee. Letters of credit commit the Company to make payments on behalf of its customers if specified future events occur. The guarantees are primarily issued to support public and private borrowing arrangements. The weighted average term of these commitments at September 30, 2018 was 16.5 months. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loan facilities to customers. In the event of a requested draw by the beneficiary that complies with the terms of the letter of credit, the Company would be required to honor the commitment. The Company has various forms of collateral for these letters of credit, including real estate assets and other customer business assets. The maximum undiscounted exposure related to these commitments at September 30, 2018 was $1.5 billion . The fees related to letters of credit are deferred and amortized over the life of the respective commitments, and were immaterial to the Company’s financial statements at September 30, 2018 . Management believes that the utilization rate of these letters of credit will continue to be substantially less than the amount of the commitments, as has been the Company’s experience to date. As of September 30, 2018 and December 31, 2017 , the liability related to these letters of credit was $4.3 million and $18.2 million , respectively, which is recorded within the reserve for unfunded lending commitments in Other liabilities on the Condensed Consolidated Balance Sheets . The credit risk associated with letters of credit is monitored using the same risk rating system utilized within the loan and financing lease portfolio. Also included within the reserve for unfunded lending commitments at September 30, 2018 and December 31, 2017 were lines of credit outstanding of $90.0 million and $90.9 million , respectively. The following table details the amount of letters of credit expiring per period as of the dates indicated: (in thousands) September 30, 2018 December 31, 2017 1 year or less $ 847,200 $ 918,191 Over 1 year to 3 years 293,801 286,505 Over 3 years to 5 years 247,483 312,881 Over 5 years 63,857 41,720 Total $ 1,452,341 $ 1,559,297 Loans Sold with Recourse The Company has loans sold with recourse that meet the definition of a guarantee. For loans sold with recourse under the terms of its multifamily sales program with FNMA, the Company retained a portion of the associated credit risk. The UPB outstanding of loans sold in these programs was $49.6 million as of September 30, 2018 and $136.0 million as of December 31, 2017 . As a result of its agreement with FNMA, the Company retained a 100% first loss position on each multifamily loan sold to FNMA until the earlier to occur of (i) the aggregate approved losses on multifamily loans sold to FNMA reaching the maximum loss exposure for the portfolio as a whole of $12.2 million as of September 30, 2018 and $12.2 million as of December 31, 2017 or (ii) the time when such loans sold to FNMA under this program are fully paid off. Any losses sustained as a result of impediments in standard representations and warranties would be in addition to the maximum loss exposure. At the time of the sale, the Company established a liability which represented the fair value of the retained credit exposure and the amount the Company estimates it would have to pay a third party to assume the retained recourse obligation. The estimated liability is calculated as the present value of losses that the portfolio is projected to incur based upon specific internal information and an industry-based default curve with a range of estimated losses. At September 30, 2018 and December 31, 2017 , the Company had zero and $1.3 million , respectively, of reserves classified in Accrued expenses and payables on the Condensed Consolidated Balance Sheets related to the retained credit exposure for loans sold to the FNMA under this program. The Company's commitment will expire in March 2039 based on the maturity of the loans sold with recourse. Losses sustained by the Company may be offset, or partially offset, by proceeds resulting from the disposition of the underlying mortgaged properties. Approval from the FNMA is required for all transactions related to the liquidation of properties underlying the mortgages. Commitments to Sell Loans The Company enters into forward contracts relating to its mortgage banking business to hedge the exposures from commitments to make new residential mortgage loans with existing customers and from mortgage loans classified as LHFS. These contracts mature in less than one year . NOTE 16. COMMITMENTS, CONTINGENCIES AND GUARANTEES (continued) SC Commitments SC is party to agreements with Bluestem whereby SC is committed to purchase certain new advances on personal revolving financings originated by a third-party retailer, along with existing balances on accounts with new advances, for an initial term ending in April 2020 and renewing through April 2022 at Bluestem's option. As of September 30, 2018 and December 31, 2017, the total unused credit available to customers was $3.9 billion . In 2017, the Company purchased $1.2 billion of receivables out of the $4.0 billion of unused credit available to customers at December 31, 2016. During the nine months ended September 30, 2018 , the Company purchased $0.8 billion of receivables out of the $3.9 billion unused credit available to customers as of December 31, 2017. In addition, SC purchased $154.8 million of receivables related to newly-opened customer accounts during the nine months ended September 30, 2018 . Each customer account generated under the agreements generally is approved with a credit limit higher than the amount of the initial purchase, with each subsequent purchase automatically approved as long as it does not cause the account to exceed its limit and the customer is in good standing. As of September 30, 2018 and December 31, 2017 , SC was obligated to purchase $11.9 million and $11.5 million , respectively, in receivables that had been originated by the retailer but not yet purchased by SC. SC also is required to make a profit-sharing payment to the retailer each month if performance exceeds a specified return threshold. During the year ended December 31, 2015, SC and the third-party retailer executed an amendment that, among other provisions, increases the profit-sharing percentage retained by SC, gives the retailer the right to repurchase up to 9.99% of the existing portfolio at any time during the term of the agreement and, provided that the repurchase right is exercised, gives the retailer the right to retain up to 20% of new accounts subsequently originated. Under terms of an application transfer agreement with an original equipment manufacturer (“OEM") other than FCA, SC has the first opportunity to review for its own portfolio any credit applications turned down by the OEM's captive finance company. The agreement does not require SC to originate any loans, but for each loan originated SC will pay the OEM a referral fee. In connection with the sale of RICs through securitizations and other sales, SC has made standard representations and warranties customary to the consumer finance industry. Violations of these representations and warranties may require SC to repurchase loans previously sold to on- or off-balance sheet Trusts or other third parties. As of September 30, 2018 , there were no loans that were the subject of a demand to repurchase or replace for breach of representations or warranties for SC's ABS or other sales. In the opinion of management, the potential exposure of other recourse obligations related to SC’s RIC sales agreements will not have a material adverse effect on SC’s consolidated financial position, results of operations, or cash flows. Santander has provided guarantees on the covenants, agreements, and obligations of SC under the governing documents of its warehouse facilities and privately issued amortizing notes. These guarantees are limited to the obligations of SC as servicer. Chrysler Agreement Under terms of the Chrysler Agreement, SC must make revenue-sharing payments to FCA and also must make gain-sharing payments to FCA when residual gains on leased vehicles exceed a specified threshold. SC had accrued $12.3 million and $6.6 million at September 30, 2018 and December 31, 2017 , respectively, related to these obligations. The Chrysler Agreement requires, among other things, that SC bears the risk of loss on loans originated pursuant to the agreement, but also that FCA shares in any residual gains and losses from consumer leases. The Chrysler agreement also requires that SC maintains at least $5.0 billion in funding available for dealer inventory financing and $4.5 billion of financing dedicated to FCA retail financing. In turn, FCA must provide designated minimum threshold percentages of its subvention business to SC. The Chrysler Agreement is subject to early termination in certain circumstances, including the failure by either party to comply with certain of its ongoing obligations under the agreement. These obligations include SC's meeting specified escalating penetration rates for the first five years of the agreement. SC did not meet these penetration rates. Also, FCA has the option to acquire, for fair market value, an equity participation in the business offering and providing the financial services contemplated by the Chrysler Agreement. If FCA exercises its equity option, the Chrysler Agreement were to terminate, or the Company otherwise is unable to realize the expected benefits of its relationship with FCA, there could be a materially adverse impact to the Company's and SC's business, financial condition, results of operations, profitability, loan and lease volume, the credit quality of its portfolio, liquidity, funding and growth, and the Company's or SC's ability to implement its business strategy could be materially adversely affected. NOTE 16. COMMITMENTS, CONTINGENCIES AND GUARANTEES (continued) Agreement with Bank of America Until January 31, 2017, SC had a flow agreement with Bank of America whereby SC was committed to sell up to $300.0 million of eligible loans to the bank each month. On October 27, 2016, Bank of America notified SC that it was terminating the flow agreement effective January 31, 2017 and, accordingly, the flow agreement has terminated. SC retains servicing on all sold loans and may receive or pay a servicer performance payment based on an agreed-upon formula if performance on the sold loans is better or worse, respectively, than expected performance at the time of sale. Servicer payments are due six years from the cut-off date of each loan sale. SC had accrued $6.7 million and $8.1 million at September 30, 2018 and December 31, 2017 , respectively, related to this obligation. Agreement with Citizens Bank of Pennsylvania ("CBP") Until May 1, 2017, SC sold loans to CBP under terms of a flow agreement and predecessor sale agreements. Under the flow agreement, as amended, CBP's committed purchases of Chrysler Capital prime loans were a maximum of $200.0 million and a minimum of $50.0 million per quarter. SC retains servicing on the sold loans and will owe CBP a loss-sharing payment capped at 0.5% of the original pool balance if losses exceed a specified threshold, established on a pool-by-pool basis. Loss-sharing payments are due the month in which net losses exceed the established threshold of each loan sale. The Company had accrued $4.5 million and $5.6 million at September 30, 2018 and December 31, 2017 , respectively, related to this obligation. Other Agreements As of September 30, 2018 , SC was party to a forward flow asset sale agreement with a third party under the terms of which SC is committed to sell charged-off loan receivables in bankruptcy status on a quarterly basis until sales total at least $350.0 million . However, any sale of more than $275.0 million is subject to a market price check. The remaining aggregate commitments as of September 30, 2018 and December 31, 2017 , not subject to market price check was $78.5 million and $98.9 million , respectively. Other Contingencies SC is or may be subject to potential liability under various other contingent exposures. SC had accrued $12.0 million and $6.3 million at September 30, 2018 and December 31, 2017 , respectively, for other miscellaneous contingencies. Impact from Hurricanes Our footprint was impacted by three significant hurricanes during the third quarter of 2017, Hurricane Harvey, which struck the State of Texas and the surrounding region, Hurricane Irma, which primarily struck the State of Florida, and Hurricane Maria, which struck the island of Puerto Rico. Each of these hurricanes resulted in widespread flooding, power outages and associated damage to real and personal property in the affected areas SC, headquartered in Dallas, Texas, BSI, headquartered in Miami, Florida, and Santander BanCorp, BSPR and SSLLC in Puerto Rico were most directly affected by these hurricanes. In Puerto Rico, there was significant damage to the infrastructure and the power grid on the entire island, which resulted in extended delays in BSPR returning to normal operations. The Company assessed the potential additional credit losses related to its consumer and commercial lending exposures in the greater Texas, Florida and Puerto Rico regions. As a result, the Company's ALLL had approximately $35 million of reserves specifically related to the hurricanes at September 30, 2018 compared to $95.0 million at June 30, 2018. Approximately $50 million of the decrease in the allowance related to the hurricanes has been offset by an increase in reserves to other portfolios requiring additional allowance, including the municipality, commercial, and residential loan portfolios in Puerto Rico. As of September 30, 2018 , the Company has approximately $3.4 billion of loan exposures in Puerto Rico consisting of $1.6 billion in consumer loans and $1.8 billion in commercial loans, including $207.0 million in loans to municipalities. The Company will continue to monitor and assess the impact of these hurricanes on our subsidiaries’ businesses, and may make adjustments to reserves for losses in future periods as additional information related to these potential exposures becomes available. See discussion under the "Puerto Rico FINRA Arbitrations" section of Note 16 below for further discussion. NOTE 16. COMMITMENTS, CONTINGENCIES AND GUARANTEES (continued) Other Off-Balance Sheet Risk Other off-balance sheet risk stems from financial instruments that do not meet the definition of guarantees under applicable accounting guidance, and from other relationships that include items such as indemnifications provided in the ordinary course of business and intercompany guarantees. Legal and Regulatory Proceedings Periodically, the Company is party to, or otherwise involved in, various lawsuits, investigations, regulatory matters and other legal proceedings that arise in the ordinary course of business. In view of the inherent difficulty of predicting the outcome of any such lawsuit, investigation, regulatory matter and/or legal proceeding, particularly where the claimants seek very large or indeterminate damages or where the matters present novel legal theories or involve a large number of parties, the Company generally cannot predict the eventual outcome of the pending matters, the timing of the ultimate resolution of the matters, or the eventual loss, fines or penalties related to the matter. Accordingly, except as provided below, the Company is unable to reasonably estimate a range of its potential exposure, if any, to these lawsuits, investigations, regulatory matters and other legal proceedings at this time. However, it is reasonably possible that actual outcomes or losses may differ materially from the Company's current assessments and estimates and any adverse resolution of any of these matters against it could have a material adverse effect on the Company's financial position, liquidity, and results of operations. In accordance with applicable accounting guidance, the Company establishes an accrued liability for litigation, investigation, regulatory matters and other legal proceedings when those matters present material loss contingencies that are both probable and estimable. In such cases, there may be an exposure to loss in excess of any amounts accrued. When a loss contingency is not both probable and estimable, the Company does not establish an accrued liability. As a litigation, investigation or regulatory matter develops, the Company, in conjunction with any outside counsel handling the matter, evaluates on an ongoing basis whether the matter presents a material loss contingency that is probable and estimable. If a determination is made during a given quarter that a material loss contingency is probable and estimable, an accrued liability is established during such quarter with respect to such loss contingency; the Company continues to monitor the matter for further developments that could affect the amount of the accrued liability previously established. As of September 30, 2018 and December 31, 2017 , the Company accrued aggregate legal and regulatory liabilities of $199.5 million and $161.8 million , respectively. Further, the Company estimates the aggregate range of reasonably possible losses for legal and regulatory proceedings in excess of reserves of up to $305 million and $255 million as of September 30, 2018 and December 31, 2017 , respectively. Descriptions of the material lawsuits, regulatory matters and other legal proceedings to which the Company is subject are set forth below. OCC Identity Theft Protection Product ("SIP") Matter On March 26, 2015, the Bank entered into a Cease and Desist Order (the "SIP Consent Order") with the OCC regarding identified deficiencies in SBNA's billing practices with regard to SIP, an identity theft protection product from the Bank's third party vendor. Pursuant to the SIP Consent Order, the Bank paid a civil monetary penalty ("CMP") of $6 million and agreed to remediate customers who paid for but may not have received certain benefits of SIP. Prior to entering into the SIP Consent Order, the Bank made $37.3 million in remediation payments to customers, representing the total amount paid for product enrollment. Following a review of checking account and credit card customers who may have been charged overdraft, overlimit, and/or finance fees related to SIP products, the Bank completed additional remediation to affected customers. The OCC terminated the SIP Consent Order in August 2018. NOTE 16. COMMITMENTS, CONTINGENCIES AND GUARANTEES (continued) Other Matters On March 21, 2017, SC and SHUSA entered into a written agreement with the FRB of Boston. Under the terms of that agreement, SC is required to enhance its compliance risk management program, board oversight of risk management and senior management oversight of risk management, and SHUSA is required to enhance its oversight of SC's management and operations. SC Matters Periodically, SC is party to, or otherwise involved in, various lawsuits and other legal proceedings that arise in the ordinary course of business. Securities Class Action and Shareholder Derivative Lawsuits Deka Lawsuit: SC is a defendant in a purported securities class action lawsuit (the "Deka Lawsuit") in the United States District Court, Northern District of Texas, captioned Deka Investment GmbH et al. v. Santander Consumer USA Holdings Inc. et al., No. 3:15-cv-2129-K. The Deka Lawsuit is against SC, certain of its current and former directors and executive officers and certain institutions that served as underwriters in SC's initial public offering (the "IPO") , including SIS, on behalf of a class consisting of those who purchased or otherwise acquired SC securities between January 23, 2014 and June 12, 2014. The amended class action complaint alleges, among other things, that the IPO registration statement and prospectus and certain subsequent public disclosures violated federal securities laws by containing misleading statements concerning SC’s ability to pay dividends and the adequacy of SC’s compliance systems and oversight. In December 2015, SC and the individual defendants moved to dismiss the lawsuit, which was denied. In December 2016, the plaintiffs moved to certify the proposed classes. In July 2017, the court entered an order staying the Deka Lawsuit pending the resolution of the appeal of a class certification order in In re Cobalt Int’l Energy, Inc. Sec. Litig., No. H-14-3428, 2017 U.S. Dist. LEXIS 91938 (S.D. Tex. June 15, 2017). In October 2018, the court vacated the order staying the Deka Lawsuit but ordered that merits discovery be stayed until the court ruled on the issue of class certification. Feldman Lawsuit: In October 2015, a shareholder derivative complaint was filed in the Court of Chancery of the State of Delaware, captioned Feldman v. Jason A. Kulas, et al., C.A. No. 11614 (the "Feldman Lawsuit"). The Feldman Lawsuit names as defendants certain current and former members of SC’s Board of Directors, and names SC as a nominal defendant. The complaint alleges, among other things, that the current and former director defendants breached their fiduciary duties in connection with overseeing SC’s nonprime auto lending practices, resulting in harm to SC. The complaint seeks unspecified damages and equitable relief. In December 2015, the Feldman Lawsuit was stayed pending the resolution of the Deka Lawsuit. Jackie888 Lawsuit: In September 2016, a shareholder derivative complaint was filed in the Court of Chancery of the State of Delaware captioned Jackie888, Inc. v. Jason Kulas, et al., C.A. # 12775 (the "Jackie888 Lawsuit"). The Jackie888 Lawsuit names as defendants current and former members of SC’s Board of Directors, and names SC as a nominal defendant. The complaint alleges, among other things, that the defendants breached their fiduciary duties in connection with SC’s accounting practices and controls. The complaint seeks unspecified damages and equitable relief. In April 2017, the Jackie888 Lawsuit was stayed pending the resolution of the Deka Lawsuit. Parmelee Lawsuits: SC is a defendant in two purported securities class action lawsuits filed in March and April 2016 in the United States District Court, Northern District of Texas. The lawsuits were consolidated and are now captioned Parmelee v. Santander Consumer USA Holdings Inc. et al., No. 3:16-cv-783. The lawsuits were filed against SC and certain of its current and former directors and executive officers on behalf of a class consisting of all those who purchased or otherwise acquired SC securities between February 3, 2015 and March 15, 2016. The complaint alleges that SC violated federal securities laws by making false or misleading statements, as well as failing to disclose material adverse facts, in its periodic reports filed under the Exchange Act and certain other public disclosures, in connection with, among other things, SC’s change in its methodology for estimating its ACL and the correction of such ACL for prior periods. In January 2018, the court granted SC’s motion to dismiss the lawsuit as to defendant Ismail Dawood (SC’s former Chief Financial Officer) and denied the motion as to all other defendants. In July 2018, the lead plaintiffs filed an unopposed motion for preliminary approval of a class action settlement of the lawsuit for a cash payment of $9.5 million . In September 2018, the court entered an order granting the motion for preliminary approval of the settlement of the lawsuit. NOTE 16. COMMITMENTS, CONTINGENCIES AND GUARANTEES (continued) Consumer Lending Cases SC is also party to various lawsuits pending in federal and state courts alleging violations of state and federal consumer lending laws, including, without limitation, the Equal Credit Opportunity Act (the “ECOA”), the Fair Debt Collection Practices Act, the Fair Credit Reporting Act, Section 5 of the Federal Trade Commission Act, the Telephone Consumer Protection Act, the Truth in Lending Act, wrongful repossession laws, usury laws and laws related to unfair and deceptive acts or practices. In general, these cases seek damages and equitable and/or other relief. Regulatory Proceedings SC is party to, or is periodically otherwise involved in, reviews, investigations, examinations and proceedings (both formal and informal), and information-gathering requests, by government and self-regulatory agencies, including the FRB of Boston, the CFPB, the Department of Justice (the “DOJ”), the SEC, the Federal Trade Commission and various state regulatory and enforcement agencies. Currently, such matters include, but are not limited to, the following: • SC received a civil subpoena from the DOJ under Financial Institutions Reform, Recovery and Enforcement Act, requesting the production of documents and communications that, among other things, relate to the underwriting and securitization of nonprime vehicle loans. SC has responded to these requests within the deadlines specified in the subpoenas and has otherwise cooperated with the DOJ with respect to this matters. • In October 2014, SC received a subpoena from the SEC commencing an investigation into the SC’s securitization practices. In June 2016, the SEC served an additional subpoena on SC requesting documents related to SC’s securitizations practices as well as SC’s financial restatements. SC has produced documents responsive to these subpoenas, and the SEC has taken testimony from certain of SC’s employees. SC has cooperated, and has engaged in discussions to resolve these matters, with the SEC. • In October 2014, May 2015, July 2015 and February 2017, SC received subpoenas and/or CIDs from the attorneys general of California, Illinois, Oregon, New Jersey, Maryland and Washington under the authority of each state's consumer protection statutes. SC has been informed that these states will serve as an executive committee on behalf of a group of 32 state Attorneys General. The subpoenas and/or CIDs from the executive committee states contain broad requests for information and the production of documents related to SC’s underwriting, securitization, servicing and collection of nonprime vehicle loans. SC has responded to these requests within the deadlines specified in the subpoenas and/or CIDs, and has otherwise cooperated with the Attorneys General with respect to this matter. • In February 2016, the CFPB issued a supervisory letter relating to its investigation of SC’s compliance systems, Board and senior management oversight, consumer complaint handling, marketing of guaranteed auto protection ("GAP") coverage and loan deferral disclosure practices. SC subsequently received a series of CIDs from the CFPB requesting information and testimony regarding SC’s marketing of GAP coverage and loan deferral disclosure practices. SC has responded to these requests within the deadlines specified in the CIDs, and has otherwise cooperated with the CFPB with respect to this matter. • In August 2017, SC received a CID from the CFPB. The stated purpose of the CID is to determine whether SC has complied with the Fair Credit Reporting Act and related regulations. SC has responded to these requests within the deadlines specified in the CID and has otherwise cooperated with the CFPB with respect to this matter. Mississippi Attorney General Lawsuit In January 2017, the Attorney General of the State of Mississippi (the "Mississippi AG") filed a lawsuit against SC in the Chancery Court of the First Judicial District of Hinds County, State of Mississippi, captioned State of Mississippi ex rel. Jim Hood, Attorney General of the State of Mississippi v. Santander Consumer USA Inc., C.A. # G-2017-28. The complaint alleges that SC engaged in unfair and deceptive business practices to induce Mississippi consumers to apply for loans that they could not afford. The complaint asserts claims under the Mississippi Consumer Protection Act (the "MCPA") and seeks unspecified civil penalties, equitable relief and other relief. In March 2017, SC filed motions to dismiss the Mississippi AG’s lawsuit, and subsequently filed a motion to stay the lawsuit pending the resolution of an interlocutory appeal relating to the MCPA before the Mississippi Supreme Court in Purdue Pharma, L.P., et al. v. State, No. 2017-IA- 00300-SCT. In September 2017, the court g

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2018
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS The Company has various debt agreements with Santander. For a listing of these debt agreements, see Note 11 to the Consolidated Financial Statements of the Company's Annual Report on Form 10-K for the year ended December 31, 2017 . The Company and its affiliates also entered into or were subject to various service agreements with Santander and its affiliates. Each of these agreements was made in the ordinary course of business and on market terms. Contributions from Santander that impact common stock and paid in capital within the Condensed Consolidated Statements of Stockholder's Equity are disclosed within the table below: Nine-Month Period Ended September 30, (in thousands) 2018 2017 Cash contribution $ 5,741 $ 9,000 Adjustment to book value of assets purchased on January 1 277 — Deferred tax asset on purchased assets 3,156 — Contribution from shareholder $ 9,174 $ 9,000 On January 1, 2018, the Company purchased certain assets and assumed certain liabilities of Produban Servicios Informaticos Generales S.L. and Ingenieria De Software Bancario S.L., both affiliates of Santander. The book value and fair value of the net assets acquired was $2.8 million and $15.3 million , respectively. Related to this transaction, in 2017, the Company received a net capital contribution from Santander of $2.8 million , representing cash received of $15.3 million and a return of capital of $12.5 million for the difference between the fair value of the assets purchased and the book value on the balance sheets of the affiliates. The Company re-evaluated the assets received on January 1, 2018 and recorded an additional $0.3 million to additional paid-in capital. The Company contributed these assets at book value of $3.1 million to SBNA, a subsidiary of the Company, on January 1, 2018. During the nine-month period ended September 30, 2018 , the Company recorded a $3.2 million deferred tax asset on the assets purchased by the Company to establish the intangible under Section 197 of the Internal Revenue Code. On March 29, 2017, SC entered into a Master Securities Purchase Agreement ("MSPA") with Santander, under which it has the option to sell a contractually determined amount of eligible prime loans to Santander through the SPAIN trust securitization platform, for a term ending in December 2018. SC will provide servicing on all loans originated under this arrangement. For the three-month and nine-month periods ended September 30, 2017 , the Company sold $1.3 billion and $2.6 billion , respectively, of loans at fair value under this MSPA. The MSPA was amended in March 2018 and, under this amended agreement, SC sold $0.3 billion and $2.9 billion of prime loans to Santander at fair value during the three-month and nine-month periods ended September 30, 2018 , respectively. Servicing fee income of $10.0 million and $25.8 million was recognized in the Condensed Consolidated Statement of Operations for the three-month and nine-month periods ended September 30, 2018 , respectively, compared to $0.5 million and $1.4 million , during the comparable periods in 2017. Total losses on sale of $4.2 million and $24.3 million were recognized for the three-month and nine-month periods ended September 30, 2018 , respectively, compared to losses of $6.8 million and $13.0 million , during the comparable periods in 2017, which are included in Miscellaneous income, net in the Condensed Consolidated Statements of Operations. SC had $22.5 million and $13.0 million of collections due to Santander as of September 30, 2018 and December 31, 2017, respectively. Beginning in 2018, SC agreed to provide SBNA with origination support services in connection with the processing, underwriting, and purchase of RICs, primarily from Chrysler dealers. In addition, SC agreed to perform the servicing for any RICs originated on SBNA's behalf. During the three-month and nine-month periods ended September 30, 2018 , SC facilitated SBNA's purchase of approximately $685 million and approximately $738 million of RICs, respectively. SC recognizes referral fee income and servicing fee income related to this agreement that eliminates in the consolidation of SHUSA. On October 2, 2018, SHUSA received a $45.8 million capital contribution from Santander.

BUSINESS SEGMENT INFORMATION

BUSINESS SEGMENT INFORMATION	9 Months Ended
	Sep. 30, 2018
Segment Reporting [Abstract]
BUSINESS SEGMENT INFORMATION	BUSINESS SEGMENT INFORMATION Business Segment Products and Services The Company’s reportable segments are focused principally around the customers the Company serves. During the first quarter of 2018, the Chief Operating Decision Maker ("CODM") made certain changes in its business lines that drove a reorganization of its business leadership to provide enhanced customer service to its clients and to better align management teams and resources with the manner in which the CODM allocates resources and assesses business performance. Accordingly, the following changes were made within the Company's reportable segments: • The Commercial Banking and the CRE reportable segments were combined into the Commercial Banking reportable segment. • SIS, a subsidiary of SHUSA, that was formerly located within the Other category was moved to the GCB reportable segment. • The Company's internal funds transfer pricing ("FTP") methodologies and cost allocations were updated to align with Santander corporate criteria for internal management reporting. These FTP and cost allocation changes impact how certain costs are allocated for all reporting segments, excluding SC. During the second quarter of 2018, Santander renamed its GCB business to CIB to more accurately reflect its business strategy and business proposition to clients, and to align with the name used by a majority of its competitors in the industry. There were no changes to composition of the reportable segment or reporting unit as a result of this change. All prior period results have been recast to conform to the new composition of reportable segments, and for the revised errors disclosed in Note 1 . The Company has identified the following reportable segments: • The Consumer and Business Banking segment includes the products and services provided to Bank customers through the Bank's branch locations, including consumer deposit, business banking, residential mortgage, unsecured lending and investment services. The branch locations offer a wide range of products and services to consumers and business banking customers, including demand and interest-bearing demand deposit accounts, money market and savings accounts, CDs and retirement savings products. The branch locations also offer lending products such as credit cards, mortgages, home equity lines of credit, and business loans such as commercial lines of credit and business credit cards. In addition, the Bank provides investment services to its retail customers, including annuities, mutual funds, and insurance products. Santander Universities, which provides grants and scholarships to universities and colleges as a way to foster education through research, innovation and entrepreneurship, is the last component of this segment. • The Commercial Banking segment currently provides commercial lines, loans, and deposits to medium and large business banking customers, as well as financing and deposits for government entities, commercial real estate loans and multifamily loans to customers, commercial loans to dealers and financing for equipment and commercial vehicles. This segment also provides financing and deposits for government entities and niche product financing for specific industries. • The CIB segment serves the needs of global commercial and institutional customers by leveraging the international footprint of Santander to provide financing and banking services to corporations with over $500 million in annual revenues. CIB also includes SIS, a registered broker-dealer located in New York that provides services in investment banking, institutional sales, and trading and offering research reports of Latin American and European equity and fixed-income securities. CIB's offerings and strategy are based on Santander's local and global capabilities in wholesale banking. • SC is a specialized consumer finance company focused on vehicle finance and third-party servicing. SC’s primary business is the indirect origination of RICs, principally through manufacturer-franchised dealers in connection with their sale of new and used vehicles to retail consumers. In conjunction with a ten -year private label financing agreement with FCA that became effective May 1, 2013, SC offers a full spectrum of auto financing products and services to FCA customers and dealers under the Chrysler Capital brand. These products and services include consumer RICs and leases, as well as dealer loans for inventory, construction, real estate, working capital and revolving lines of credit. SC also originates vehicle loans through a web-based direct lending program, purchases vehicle RICs from other lenders, and services automobile, recreational and marine vehicle portfolios for other lenders. During 2015, SC announced its intention to exit the personal lending business. SC has entered into a number of intercompany agreements with the Bank as described above as part of the Other segment. All intercompany revenue and fees between the Bank and SC are eliminated in the consolidated results of the Company. NOTE 18. BUSINESS SEGMENT INFORMATION (continued) The Other category includes certain immaterial subsidiaries such as BSI, BSPR, SSLLC, and SFS, the unallocated interest expense on the Company's borrowings and other debt obligations and certain unallocated corporate income and indirect expenses. The Company’s segment results, excluding SC and the entities that have become part of the IHC, are derived from the Company’s business unit profitability reporting system by specifically attributing managed balance sheet assets, deposits and other liabilities and their related interest income or expense to each of the segments. FTP methodologies are utilized to allocate a cost for funds used or a credit for funds provided to business line deposits, loans and selected other assets using a matched funding concept. The methodology includes a liquidity premium adjustment, which considers an appropriate market participant spread for commercial loans and deposits by analyzing the mix of borrowings available to the Company with comparable maturity periods. Other income and expenses are managed directly by each reportable segment, including fees, service charges, salaries and benefits, and other direct expenses, as well as certain allocated corporate expenses, and are accounted for within each segment’s financial results. Accounting policies for the lines of business are the same as those used in preparation of the Condensed Consolidated Financial Statements with respect to activities specifically attributable to each business line. However, the preparation of business line results requires management to establish methodologies to allocate funding costs and benefits, expenses and other financial elements to each line of business. Where practical, the results are adjusted to present consistent methodologies for the segments. The application and development of management reporting methodologies is a dynamic process and is subject to periodic enhancements. The implementation of these enhancements to the internal management reporting methodology may materially affect the results disclosed for each segment with no impact on consolidated results. Whenever significant changes to management reporting methodologies take place, prior period information is reclassified wherever practicable. The CODM manages SC on a historical basis by reviewing the results of SC on a pre-Change in Control basis. The Results of Segments table discloses SC's operating information on the same basis that it is reviewed by the CODM. The adjustments column includes adjustments to reconcile SC's GAAP results to SHUSA's consolidated results. NOTE 18. BUSINESS SEGMENT INFORMATION (continued) Results of Segments The following tables present certain information regarding the Company’s segments. For the Three-Month Period Ended SHUSA Reportable Segments September 30, 2018 Consumer & Business Banking Commercial Banking CIB Other (2) SC (3) SC Purchase Price Adjustments (4) Eliminations (4) Total (in thousands) Net interest income $ 330,508 $ 160,590 $ 33,552 $ 58,775 $ 998,211 $ 7,357 $ 9,768 $ 1,598,761 Non-interest income 75,907 18,085 38,339 89,283 613,882 2,428 (15,868 ) 822,056 Provision for / (release of) credit losses 23,690 (25,112 ) 3,160 18,273 597,914 3,089 — 621,014 Total expenses 365,883 75,199 57,134 225,260 717,356 11,882 (2,327 ) 1,450,387 Income/(loss) before income taxes 16,842 128,588 11,597 (95,475 ) 296,823 (5,186 ) (3,773 ) 349,416 Intersegment revenue/(expense) (1) 604 2,044 (2,556 ) (92 ) — — — — Total assets 19,832,176 25,303,681 8,072,478 35,612,785 42,806,955 — — 131,628,075 For the Nine-Month Period Ended SHUSA Reportable Segments September 30, 2018 Consumer & Business Banking Commercial Banking CIB Other (2) SC (3) SC Purchase Price Adjustments (4) Eliminations (4) Total (in thousands) Net interest income $ 951,554 $ 476,348 $ 97,142 $ 187,845 $ 2,975,396 $ 24,945 $ 27,963 $ 4,741,193 Non-interest income 228,372 67,793 153,717 310,824 1,713,311 7,983 (39,564 ) 2,442,436 Provision for / (release of) credit losses 80,363 (47,854 ) 4,868 33,231 1,514,799 23,290 — 1,608,697 Total expenses 1,104,186 242,605 173,708 668,239 2,125,272 35,293 (7,806 ) 4,341,497 Income/(loss) before income taxes (4,623 ) 349,390 72,283 (202,801 ) 1,048,636 (25,655 ) (3,795 ) 1,233,435 Intersegment revenue/(expense) (1) 1,802 6,137 (8,364 ) 425 — — — — Total assets 19,832,176 25,303,681 8,072,478 35,612,785 42,806,955 — — 131,628,075 (1) Intersegment revenue/(expense) represents charges or credits for funds used or provided by each of the segments and is included in net interest income. (2) Other includes the results of the entities transferred to the IHC, earnings from non-strategic assets, the investment portfolio, interest expense on the Bank’s and the Company's borrowings and other debt obligations, amortization of intangible assets and certain unallocated corporate income and indirect expenses. (3) Management of SHUSA manages SC by analyzing the pre-Change in Control results of SC as disclosed in this column. (4) Purchase Price Adjustments represents the impact that SC purchase marks had on the results of SC included within the consolidated operations of SHUSA, while eliminations eliminate intercompany transactions. NOTE 18. BUSINESS SEGMENT INFORMATION (continued) For the Three-Month Period Ended SHUSA Reportable Segments September 30, 2017 Consumer & Business Banking Commercial Banking CIB Other (2) SC (3) SC Purchase Price Adjustments (4) Eliminations (4) Total (in thousands) Net interest income $ 287,676 $ 157,779 $ 34,638 $ 67,651 $ 1,022,380 $ 31,731 $ 5,445 $ 1,607,300 Non-interest income 98,118 17,993 65,421 142,754 496,728 (13,779 ) (11,754 ) 795,481 Provision for / (release of) credit losses 20,716 3,034 11,599 48,811 571,012 31,513 — 686,685 Total expenses 358,657 76,889 55,361 217,243 671,648 10,946 (3,798 ) 1,386,946 Income/(loss) before income taxes 6,421 95,849 33,099 (55,649 ) 276,448 (24,507 ) (2,511 ) 329,150 Intersegment revenue/(expense) (1) 611 1,422 (2,041 ) 8 — — — — Total assets 18,281,572 25,680,652 7,399,192 41,859,144 38,746,090 — — 131,966,650 For the Nine-Month Period Ended SHUSA Reportable Segments September 30, 2017 Consumer & Business Banking Commercial Banking CIB Other (2) SC (3) SC Purchase Price Adjustments (4) Eliminations (4) Total (in thousands) Net interest income $ 827,475 $ 473,037 $ 117,728 $ 189,650 $ 3,139,775 $ 103,132 $ 21,612 $ 4,872,409 Non-interest income 274,938 51,775 159,131 447,372 1,363,948 (12,044 ) (33,756 ) 2,251,364 Provision for / (release of) credit losses 64,577 7,331 23,871 80,472 1,765,518 124,068 — 2,065,837 Total expenses 1,115,521 233,981 161,423 685,181 1,910,365 34,326 (16,261 ) 4,124,536 Income/(loss) before income taxes (77,685 ) 283,500 91,565 (128,631 ) 827,840 (67,306 ) 4,117 933,400 Intersegment revenue/(expense) (1) 1,817 4,474 (6,527 ) 236 — — — — Total assets 18,281,572 25,680,652 7,399,192 41,859,144 38,746,090 — — 131,966,650 (1) Intersegment revenue/(expense) represents charges or credits for funds used or provided by each of the segments and is included in net interest income. (2) Other includes the results of the entities transferred to the IHC, earnings from non-strategic assets, the investment portfolio, interest expense on the Bank’s and the Company's borrowings and other debt obligations, amortization of intangible assets and certain unallocated corporate income and indirect expenses. (3) Management of SHUSA manages SC by analyzing the pre-Change in Control results of SC as disclosed in this column. (4) Purchase Price Adjustments represents the impact that SC purchase marks had on the results of SC included within the consolidated operations of SHUSA, while eliminations eliminate intercompany transactions.

BASIS OF PRESENTATION AND ACC_2

BASIS OF PRESENTATION AND ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation These Condensed Consolidated Financial Statements include accounts of the Company and its consolidated subsidiaries, and certain special purpose financing trusts that are considered VIEs. The Company generally consolidates VIEs for which it is deemed to be the primary beneficiary and voting interest entities ("VOEs") in which the Company has a controlling financial interest. All significant intercompany balances and transactions have been eliminated in consolidation. These Condensed Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States ("GAAP") for interim financial information and pursuant to Securities and Exchange Commission ("SEC") regulations. Additionally, where applicable, the Company's accounting policies conform to the accounting and reporting guidelines prescribed by bank regulatory authorities. In the opinion of management, the accompanying Condensed Consolidated Financial Statements reflect all adjustments of a normal and recurring nature necessary for a fair statement of the Condensed Consolidated Balance Sheets , Statements of Operations , Statements of Comprehensive Income , Statements of Stockholder's Equity and Statements of Cash Flows ("SCF") for the periods indicated, and contain adequate disclosure for the fair statement of this interim financial information.
Recently Adopted Accounting Standards and Recent Accounting Developments	Recently Adopted Accounting Standards Since January 1, 2018, the Company adopted the following Financial Accounting Standards Board ("FASB") Accounting Standards Updates (“ASUs"): • ASU 2014-09, Revenue from Contracts with Customers (Topic 606), as amended . This ASU requires an entity to recognize revenue for the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. It includes a five-step process to assist an entity in achieving the main principles of revenue recognition under ASC 606. Because the ASU does not apply to revenue associated with leases and financial instruments (including loans, securities, and derivatives), it did not have a material impact on the elements of the Company's Consolidated Statements of Operations most closely associated with leases and financial instruments (such as interest income, interest expense and securities gains and losses). The Company adopted this ASU as of January 1, 2018 using the modified retrospective method of transition, resulting in an immaterial cumulative-effect adjustment recorded to opening retained earnings for the current period. The adoption of this ASU did not result in material changes in the timing of the Company's revenue recognition, but requires gross presentation of certain costs previously offset against revenue. This change in presentation is reflected in the current period and will increase both noninterest revenue and noninterest expense for the Company. The increase is predominantly associated with certain distribution costs on wealth management products (historically offset against Miscellaneous income), with the remainder of the increase associated with certain underwriting service costs (historically offset against Miscellaneous income). Refer to Note 15 for additional details. Results for reporting periods beginning after January 1, 2018 are presented under the new revenue recognition standard, while prior period amounts have not been adjusted and continue to be reported in accordance with our historic accounting. The cumulative-effect of the changes made to our January 1, 2018 Condensed Consolidated Balance Sheet for the adoption of the new revenue recognition standard were as follows: (in thousands) Balance at December 31, 2017 Adjustments Balance at January 1, 2018 Assets - LHFI $ 80,790,681 $ 5,514 $ 80,796,195 Other assets 3,646,405 (3,592 ) 3,642,813 Total assets 128,274,525 1,922 128,276,447 Liabilities - other liabilities 799,403 (1,378 ) 798,025 Total liabilities 104,583,693 (1,378 ) 104,582,315 Stockholders' equity - retained earnings 3,453,957 3,300 3,457,257 Total stockholders' equity 23,690,832 3,300 23,694,132 NOTE 1. BASIS OF PRESENTATION AND ACCOUNTING POLICIES (continued) The following discloses the impact on the Company's Condensed Balance Sheet at September 30, 2018 and the Condensed Statement of Operations for the three-month and nine-month periods ended September 30, 2018 of the adoption of this new accounting standard: September 30, 2018 (in thousands) As Reported Balance Without Adoption Assets - LHFI $ 85,061,913 $ 85,057,325 Other assets 3,900,905 3,904,173 Total assets 131,628,075 131,626,755 Liabilities - other liabilities 1,093,672 1,095,050 Total liabilities 107,897,176 107,898,554 Stockholders' equity - retained earnings 3,758,505 3,755,807 Total stockholders' equity 23,730,899 23,728,201 Three-Month Period Ended September 30, 2018 Nine-Month Period Ended September 30, 2018 (in thousands) As Reported Balance Without Adoption As Reported Balance Without Adoption Non-interest income Consumer and commercial fees $ 144,505 $ 143,727 $ 420,843 $ 418,671 Miscellaneous income/(loss) 68,915 67,223 302,998 291,346 Total non-interest income 822,056 819,587 2,442,436 2,428,612 General and administrative expense Technology, outside service, and marketing expense 146,652 144,774 454,944 449,169 Loan expense 83,190 85,883 277,683 285,273 Other administrative expenses 119,385 115,735 359,132 342,567 Total general and administrative expenses 1,410,368 1,407,533 4,232,977 4,218,227 Income before income tax provision 349,416 349,781 1,233,435 1,234,361 Income tax provision 109,949 110,077 374,162 374,486 Net income including NCI $ 239,467 $ 239,705 $ 859,273 $ 859,875 • ASU 2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities, as amended. This new guidance amends the presentation and accounting for certain financial instruments, including liabilities measured at fair value under the FVO and equity investments. The guidance also updates fair value presentation and disclosure requirements for financial instruments measured at amortized cost. The Company adopted this standard on January 1, 2018, and it did not have a material impact on the Company's financial position or results of operations. As a result of the adoption of this standard, the Company reclassified approximately $10.0 million of equity securities from Investments AFS to Other investments on January 1, 2018. Future changes in the fair value of the Company's equity securities will be recognized in the Condensed Consolidated Statements of Operations rather than Other comprehensive Income. • ASU 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities. This new guidance amends the hedge accounting model to enable entities to better portray their risk management activities in their financial statements. The amendments expand an entity’s ability to hedge nonfinancial and financial risk components and reduce complexity in hedges of interest rate risk. The guidance eliminates the requirement to separately measure and report hedge ineffectiveness, and generally requires the entire change in the fair value of a hedging instrument to be presented in the same income statement line in which the earnings effect of the hedged item is reported. The new guidance is effective for public companies for fiscal years beginning after December 15, 2018, with early adoption, including adoption in an interim period, permitted. The Company adopted this standard in the first quarter of 2018. It did not have a material impact NOTE 1. BASIS OF PRESENTATION AND ACCOUNTING POLICIES (continued) on the opening balance of retained earnings for the cumulative-effect adjustment related to eliminating the separate measurement of ineffectiveness. Refer to Note 12 for further discussion of the Company's derivatives. • ASU 2018-02, Income Statement - Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income. The amendments in this ASU allow a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the Tax Cut and Jobs Act of 2017 (the “TCJA"). As a result of adoption of this ASU in the first quarter of 2018, the Company reclassified $39.1 million from accumulated other comprehensive income with an offsetting credit to retained earnings. Cumulative net impact to opening Retained earnings As a result of the adoption of the new accounting standards outlined above, the Company recorded a cumulative net increase to opening Retained earnings of $42.0 million . Those impacts were attributed to the following ASUs adopted during the period: Impact to Retained earnings (in thousands) Adoption of ASU 2014-09, Revenue Recognition $ 3,300 Adoption of ASU 2016-1, Financial Instruments (418 ) Adoption of ASU 2018-02, Statement of Comprehensive Income 39,094 Cumulative-effect adjustment upon adoption of new accounting standards $ 41,976 Other adjustments at subsidiary 5,574 Net impact to opening Retained earnings $ 47,550 The adoption of the following ASUs did not have an impact on the Company's financial position or results of operations: • ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments • ASU 2016-16, Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory • ASU 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash (A consensus of the FASB Emerging Issues Task Force) • ASU 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business • ASU 2017-05, Other Income - Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets • ASU 2017-07, Compensation - Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost • ASU 2017-09 , Compensation-Stock Compensation (Topic 718): Scope of Modification Accounting • ASU 2018-05, Income Taxes (Topic 740): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118 • ASU 2018-06, Codification Improvements to Topic 942, Financial Services—Depository and Lending As required by the adoption of ASU 2016-18 and ASU 2014-09, the following additional accounting policy disclosures are required for the nature of cash restrictions and revenue recognized from contracts with customers from disclosures included in our Annual Report on Form 10-K for the year ended December 31, 2017: Cash, Cash Equivalents, and Restricted Cash Cash deposited to support securitization transactions, lockbox collections, and related required reserve accounts are recorded in the Company's Consolidated Balance Sheets as Restricted cash. Excess cash flows generated by Trusts are added to the restricted cash reserve account, creating additional over-collateralization until the contractual securitization requirement has been reached. Once the targeted reserve requirement is satisfied, additional excess cash flows generated by the Trusts are released to the Company as distributions from the Trusts. Lockbox collections are added to restricted cash and released when transferred to the appropriate warehouse line of credit or trust. The Company also maintains restricted cash primarily related to cash posted as collateral related to derivative agreements, cash restricted for investment purposes and cash advanced for loan purchases. NOTE 1. BASIS OF PRESENTATION AND ACCOUNTING POLICIES (continued) Revenue Recognized from Contracts with Customers Depository services Depository services are performed under an agreement with a customer, and those services include personal deposit account opening and maintenance, checking services, online banking services, debit card services, etc. Depository service fees related to customer deposits can generally be distinguished between monthly service fees and transactional fees within the single performance obligation of providing depository account services. Monthly account service and maintenance fees are provided over a period of time (usually a month), and revenue is recognized as the Company performs the service (usually at the end of the month). The services for transactional fees are performed at a point in time and revenue is recognized when the transaction occurs. Commissions and trailer fees Commission fees are earned from the selling of annuity contracts to customers on behalf of insurance companies, acting as the broker for certain equity trading, and sales of interests in mutual funds. The Company elected the expected value method for estimating commission fees due to the large number of customer contracts with similar characteristics. However, commissions and trailer fees are fully constrained as the Company cannot sufficiently estimate the consideration to which it could be entitled to earn. Commissions are generally associated with point-in-time transactions or agreements that are one year or less. The performance obligation is satisfied immediately and revenue is recognized as the Company performs the service. Interchange income, net The Company has entered into agreements with payment networks under which the Company will issue the payment network's credit card as part of the Company's credit card portfolio. Each time a cardholder makes a purchase at a merchant and the transaction is processed, the Company receives an interchange fee in exchange for the authorization and settlement services provided to the payment networks. The performance obligation for the Company is to provide authorization and settlement services to the payment network when the payment network submits a transaction for authorization. The Company considers the payment network to be the customer, and the Company is acting as a principal when performing the transaction authorization and settlement services. The performance obligation for authorization and settlement services is satisfied at a point in time, and revenue is recognized on the date when the Company authorizes and routes the payment to the merchant. The expenses paid to payment networks are accounted for as consideration payable to the customer and therefore reduce the transaction price. Therefore, interchange income is recorded net against the expenses paid to the payment network and the cost of rewards programs. The agreements also contain immaterial fixed consideration related to upfront sign-on bonuses and program development bonuses, which are amortized over the remainder of the agreement's life on a straight-line basis. Underwriting service fees SIS, as a registered broker-dealer, performs underwriting services by raising investment capital from investors on behalf of corporations that are issuing securities. Underwriting services have one performance obligation, which is satisfied on the day SIS purchases the securities. Underwriting services include multiple parties in delivering the performance obligation. The Company has evaluated whether it is the principal or agent when we provide underwriting services. The Company acts as the principal when performing underwriting services, and recognizes fees on a gross basis. Revenue is recorded as the difference between the price the Company pays the issuer of the securities and the public offering price, and expenses are recorded as the proportionate share of the underwriting costs incurred by SIS. The Company is the principal because we obtain control of the services provided by third-party vendors and combine them with other services as part of delivering on the underwriting service. Asset and wealth management fees Asset and wealth management fees includes fee income generated from discretionary investment management and non-discretionary investment advisory contracts with customers. Discretionary investment management fees are earned for the management of the assets in the customer's account and are recognized as earned and charged to the customer on a quarterly basis. Non-discretionary NOTE 1. BASIS OF PRESENTATION AND ACCOUNTING POLICIES (continued) investment advisory fees are earned for providing investment advisory services to customers, such as recommending the re-balancing or restructuring of the assets in the customer’s account. The investment advisory fee is recognized as earned and charged to the customer on a quarterly basis. The fee for the discretionary and nondiscretionary contracts is based on a percentage of the average assets included in the customer’s account. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), and ASU 2018-11 Targeted Improvements, in August 2018. The primary effect of this ASU is the requirement of lessees to recognize a right of-use-asset and lease liability for all operating leases with a term greater than 12 months. The right-of-use-asset and lease liability are then derecognized in a manner that effectively yields a straight-line lease expense over the lease term. Lessee accounting requirements for finance leases (previously described as capital leases) and lessor accounting requirements for operating, sales-type, and direct financing leases (sales-type and direct financing leases were both previously referred to as capital leases) are largely unchanged. The Company is currently in the process of reviewing its lease contracts, examining the practical expedients and accounting policy elections provided in the ASU, as well as ensuring the Company's control environment and reporting processes reflect the requirements of this ASU. The ASU will be applied on a modified retrospective basis with a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. The Company plans to adopt this ASU on its effective date of January 1, 2019. At December 31, 2017, the Company reported $720 million of minimum lease payments for its facilities leases. The adoption of the ASU will not have a material impact on the increase in total assets and total liabilities, shareholder's equity or the recognition of lease expense in its Condensed Consolidated Statements of Operations. In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments . This guidance significantly changes how entities will measure credit losses for most financial assets and certain other instruments that are not measured at fair value through net income. The standard will replace today’s “incurred loss” approach with an “expected loss” model for instruments measured at amortized cost. For AFS debt securities, entities will be required to record allowances rather than reduce the carrying amount, as they do today under the other-than-temporary impairment (“OTTI') model. The standard also simplifies the accounting model for purchased credit-impaired debt securities and loans. The guidance will be effective for the Company for the first reporting period beginning after December 15, 2019, with earlier adoption permitted. Adoption of this new guidance can be applied only on a prospective basis as a cumulative-effect adjustment to retained earnings. The Company is currently evaluating the impact of the new guidance on its Consolidated Financial Statements. It is expected that the new model will include different assumptions used in calculating credit losses, such as estimating losses over the estimated life of a financial asset, and will consider expected future changes in macroeconomic conditions. The adoption of this ASU will result in an increase to the Company’s allowance for credit losses ("ACL"), the amount of which will depend upon the nature and characteristics of the Company's portfolio at the adoption date, as well as the macroeconomic conditions and forecasts at that date. The Company currently does not intend to early adopt this guidance. NOTE 2. RECENT ACCOUNTING DEVELOPMENTS (continued) In addition to those described in detail above, the Company is in the process of evaluating the following ASUs, but does not expect them to have a material impact on the Company's financial position, results of operations, or disclosures: • ASU 2017-08, Receivables - Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities • ASU 2017-11, Earnings Per Share (Topic 260); Distinguishing Liabilities from Equity (Topic 480); Derivatives and Hedging (Topic 815): (Part I) Accounting for Certain Financial Instruments with Down Round Features, (Part II) Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception • ASU 2018-07, Compensation - Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting • ASU 2018-13 , Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement • ASU 2018-15 , Intangibles - Goodwill and Other - Internal - Use Software (Subtopic 350-40): Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract (a consensus of the FASB Emerging Issues Task Force)
Commercial Lending Asset Quality Indicators	Commercial Lending Asset Quality Indicators The Company's Risk Department performs a credit analysis and classifies certain loans over an internal threshold based on the commercial lending classifications described below: PASS. Asset is well-protected by the current net worth and paying capacity of the obligor or guarantors, if any, or by the fair value less costs to acquire and sell any underlying collateral in a timely manner. NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) SPECIAL MENTION. Asset has potential weaknesses that deserve management’s close attention, which, if left uncorrected, may result in deterioration of the repayment prospects for an asset at some future date. Special mention assets are not adversely classified. SUBSTANDARD. Asset is inadequately protected by the current net worth and paying capacity of the obligor or by the collateral pledged, if any. A well-defined weakness or weaknesses exist that jeopardize the liquidation of the debt. The loans are characterized by the distinct possibility that the Company will sustain some loss if deficiencies are not corrected. DOUBTFUL. Exhibits the inherent weaknesses of a substandard credit. Additional characteristics exist that make collection or liquidation in full highly questionable and improbable, on the basis of currently known facts, conditions and values. Possibility of loss is extremely high, but because of certain important and reasonable specific pending factors which may work to the advantage and strengthening of the credit, an estimated loss cannot yet be determined. LOSS. Credit is considered uncollectible and of such little value that it does not warrant consideration as an active asset. There may be some recovery or salvage value, but there is doubt as to whether, how much or when the recovery would occur.
Troubled Debt Restructurings	Commercial Loan TDRs All of the Company’s commercial loan modifications are based on the circumstances of the individual customer, including specific customers' complete relationships with the Company. Loan terms are modified to meet each borrower’s specific circumstances at a point in time and may allow for modifications such as term extensions and interest rate reductions. Modifications for commercial loan TDRs generally, although not always, result in bifurcation of the original loan into A and B notes. The A note is restructured to allow for upgraded risk rating and return to accrual status after a sustained period of payment performance has been achieved (typically six months for monthly payment schedules). The B note, if any, is structured as a deficiency note; the balance is charged off but the debt is usually not forgiven. Commercial TDRs are generally placed on non-accrual status until the Company believes repayment under the revised terms is reasonably assured and a sustained period of repayment performance has been achieved (typically six months for a monthly amortizing loan). TDRs are subject to analysis for specific reserves by either calculating the present value of expected future cash flows or, if collateral-dependent, calculating the fair value of the collateral less its estimated cost to sell. The TDR classification will remain on the loan until it is paid in full or liquidated. NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) Consumer Loan TDRs The primary modification program for the Company’s residential mortgage and home equity portfolios is a proprietary program designed to keep customers in their homes and, when appropriate, prevent them from entering into foreclosure. The program is available to all customers facing a financial hardship regardless of their delinquency status. The main goal of the modification program is to review the customer’s entire financial condition to ensure that the proposed modified payment solution is affordable according to a specific debt-to-income (“DTI") ratio range. The main modification benefits of the program allow for term extensions, interest rate reductions, and/or deferment of principal. The Company reviews each customer on a case-by-case basis to determine which benefit or combination of benefits will be offered to achieve the target DTI range. For the Company’s other consumer portfolios, including RICs and auto loans, the terms of the modifications generally include one or a combination of: a reduction of the stated interest rate of the loan to a rate of interest lower than the current market rate for new debt with similar risk, an extension of the maturity date or principal forgiveness. Consumer TDRs excluding RICs are generally placed on non-accrual status until the Company believes repayment under the revised terms is reasonably assured and a sustained period of repayment performance has been achieved (typically six months for a monthly amortizing loan). Any loan that has remained current for the six months immediately prior to modification will remain on accrual status after the modification is implemented. RIC TDRs are placed on nonaccrual status when the Company believes repayment under the revised terms is not reasonably assured, and considered for return to accrual when a sustained period of repayment performance has been achieved. The TDR classification will remain on the loan until it is paid in full or liquidated. In addition to loans identified as TDRs above, the guidance also requires loans discharged under Chapter 7 bankruptcy proceedings to be considered TDRs and collateral-dependent, regardless of delinquency status. TDRs that are collateral-dependent loans must be written down to the fair market value of the collateral, less costs to sell and classified as non-accrual/non-performing loans (“NPLs") for the remaining life of the loan. TDR Impact to ALLL The ALLL is established to recognize losses inherent in funded loans intended to be HFI that are probable and can be reasonably estimated. Prior to loans being placed in TDR status, the Company generally measures its allowance under a loss contingency methodology in which consumer loans with similar risk characteristics are pooled and loss experience information is monitored for credit risk and deterioration with statistical tools considering factors such as delinquency, LTV and credit scores. Upon TDR modification, the Company generally measures impairment based on a present value of expected future cash flows methodology considering all available evidence, by discounting expected future cash flows using the original effective interest rate or fair value of collateral less costs to sell. The amount of the required ALLL is equal to the difference between the loan’s impaired value and the recorded investment. RIC TDRs that subsequently default continue to have impairment measured based on the difference between the recorded investment of the RIC and the present value of expected cash flows. For the Company's other consumer TDR portfolios, impairment on subsequent defaults is generally measured based on the fair value of the collateral, if applicable, less its estimated cost to sell. Typically, commercial loans whose terms are modified in a TDR will have been identified as impaired prior to modification and accounted for generally using a present value of expected future cash flows methodology, unless the loan is considered collateral-dependent. Loans considered collateral-dependent are measured for impairment based on their fair values of collateral less estimated cost to sell. Accordingly, upon TDR modification or if a TDR modification subsequently defaults, the allowance methodology remains unchanged.

BASIS OF PRESENTATION AND ACC_3

BASIS OF PRESENTATION AND ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Schedule of Error Corrections and Prior Period Adjustments	The following tables summarize the impacts of the corrections on the Company's Condensed Consolidated Balance Sheets for the periods indicated: June 30, 2018 March 31, 2018 December 31, 2017 As Reported Corrections As Revised As Reported Corrections As Revised As Reported Corrections As Revised ASSETS LHFI $ 83,136,904 $ 138,537 $ 83,275,441 $ 80,118,328 $ 95,455 $ 80,213,783 $ 80,740,852 $ 49,829 $ 80,790,681 ALLL (3,810,734 ) (178,142 ) (3,988,876 ) (3,853,209 ) (131,167 ) (3,984,376 ) (3,911,575 ) (83,312 ) (3,994,887 ) Other assets 3,930,251 23,658 3,953,909 3,994,748 19,264 4,014,012 3,632,427 13,978 3,646,405 TOTAL ASSETS 130,138,694 (15,947 ) 130,122,747 129,227,891 (16,448 ) 129,211,443 128,294,030 (19,505 ) 128,274,525 LIABILITIES Deferred tax liabilities, net 1,144,002 (3,849 ) 1,140,153 1,037,909 (3,965 ) 1,033,944 969,996 (4,706 ) 965,290 TOTAL LIABILITIES 105,986,215 (3,849 ) 105,982,366 105,384,810 (3,965 ) 105,380,845 104,588,399 (4,706 ) 104,583,693 STOCKHOLDER'S EQUITY Retained earnings 3,931,614 (6,880 ) 3,924,734 3,685,111 (7,142 ) 3,677,969 3,462,674 (8,717 ) 3,453,957 TOTAL SHUSA STOCKHOLDER'S EQUITY 21,449,794 (6,880 ) 21,442,914 21,242,459 (7,142 ) 21,235,317 21,182,698 (8,717 ) 21,173,981 Noncontrolling interest ("NCI") 2,702,685 (5,218 ) 2,697,467 2,600,622 (5,341 ) 2,595,281 2,522,933 (6,082 ) 2,516,851 TOTAL STOCKHOLDER'S EQUITY 24,152,479 (12,098 ) 24,140,381 23,843,081 (12,483 ) 23,830,598 23,705,631 (14,799 ) 23,690,832 TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY $ 130,138,694 $ (15,947 ) $ 130,122,747 $ 129,227,891 $ (16,448 ) $ 129,211,443 $ 128,294,030 $ (19,505 ) $ 128,274,525 September 30, 2017 June 30, 2017 March 31, 2017 (1) As Reported Corrections As Revised As Reported Corrections As Revised As Reported Corrections As Revised ASSETS LHFI $ 81,548,699 $ 21,689 $ 81,570,388 $ 82,956,779 $ 7,672 $ 82,964,451 $ 83,714,900 $ (1,340 ) $ 83,713,560 ALLL (3,956,145 ) (50,900 ) (4,007,045 ) (3,953,608 ) (28,837 ) (3,982,445 ) (3,922,863 ) (8,033 ) (3,930,896 ) Other assets 3,871,053 9,744 3,880,797 4,091,273 3,023 4,094,296 4,084,593 2,123 4,086,716 TOTAL ASSETS 131,986,117 (19,467 ) 131,966,650 134,755,695 (18,142 ) 134,737,553 136,091,168 (7,250 ) 136,083,918 LIABILITIES Deferred tax liabilities, net 1,642,549 (7,335 ) 1,635,214 1,553,283 (6,829 ) 1,546,454 1,474,337 (2,714 ) 1,471,623 TOTAL LIABILITIES 108,516,317 (7,335 ) 108,508,982 111,858,441 (6,829 ) 111,851,612 113,491,418 (2,714 ) 113,488,704 STOCKHOLDER'S EQUITY Retained earnings 3,368,210 (7,037 ) 3,361,173 3,315,083 (6,562 ) 3,308,521 3,144,344 (2,631 ) 3,141,713 TOTAL SHUSA STOCKHOLDER'S EQUITY 20,431,105 (7,037 ) 20,424,068 19,940,592 (6,562 ) 19,934,030 19,747,425 (2,631 ) 19,744,794 NCI 3,038,695 (5,095 ) 3,033,600 2,956,662 (4,752 ) 2,951,910 2,852,325 (1,905 ) 2,850,420 TOTAL STOCKHOLDER'S EQUITY 23,469,800 (12,132 ) 23,457,668 22,897,254 (11,314 ) 22,885,940 22,599,750 (4,536 ) 22,595,214 TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY $ 131,986,117 $ (19,467 ) $ 131,966,650 $ 134,755,695 $ (18,143 ) $ 134,737,552 $ 136,091,168 $ (7,250 ) $ 136,083,918 (1) The March 31, 2017 as reported balances have been adjusted for the correction of a deferred tax classification error disclosed in the June 30, 2017 Form 10-Q filed on August 11, 2017. NOTE 1. BASIS OF PRESENTATION AND ACCOUNTING POLICIES (continued) The following tables summarize the impacts of the corrections on the Company's Condensed Consolidated Statements of Operations for the periods indicated: For the six-month period ended For the three-month period ended For the three-month period ended June 30, 2018 June 30, 2018 March 31, 2018 As Reported Corrections As Revised As Reported Corrections As Revised As Reported Corrections As Revised INTEREST INCOME Loans $ 3,561,579 $ 108,873 $ 3,670,452 $ 1,813,853 $ 54,470 $ 1,868,323 $ 1,747,734 $ 54,403 $ 1,802,137 TOTAL INTEREST INCOME 3,822,660 108,873 3,931,533 1,946,603 54,470 2,001,073 1,876,064 54,403 1,930,467 NET INTEREST INCOME 3,033,558 108,873 3,142,431 1,537,616 54,470 1,592,086 1,495,950 54,403 1,550,353 Provision for credit losses 882,368 105,315 987,683 379,834 53,969 433,803 502,534 51,346 553,880 NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES 2,151,190 3,558 2,154,748 1,157,782 501 1,158,283 993,416 3,057 996,473 Income tax provision / (benefit) 263,356 857 264,213 168,035 116 168,151 95,321 741 96,062 NET INCOME including NCI 617,107 2,700 619,807 359,171 385 359,556 257,935 2,315 260,250 Less: Net income attributable to NCI 178,416 864 179,280 104,018 123 104,141 74,397 741 75,138 NET INCOME ATTRIBUTABLE TO SHUSA $ 438,691 1,836 440,527 255,153 262 255,415 183,538 1,574 185,112 The following tables summarize the impacts of the corrections on the Company's Condensed Consolidated Statements of Operations for the periods indicated: For the year ended For the nine-month period ended For the three-month period ended December 31, 2017 September 30, 2017 September 30, 2017 As Reported Corrections As Revised As Reported Corrections As Revised As Reported Corrections As Revised INTEREST INCOME Loans $ 7,287,400 $ 89,945 $ 7,377,345 $ 5,530,239 $ 54,036 $ 5,584,275 $ 1,822,384 $ 33,240 $ 1,855,624 TOTAL INTEREST INCOME 7,786,134 89,945 7,876,079 5,908,937 54,036 5,962,973 1,953,900 33,240 1,987,140 NET INTEREST INCOME 6,334,005 89,945 6,423,950 4,818,373 54,036 4,872,409 1,574,060 33,240 1,607,300 Provision for credit losses 2,650,494 109,450 2,759,944 1,992,334 73,503 2,065,837 652,120 34,565 686,685 NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES 3,683,511 (19,505 ) 3,664,006 2,826,039 (19,467 ) 2,806,572 921,940 (1,325 ) 920,615 Income tax provision / (benefit) (152,334 ) (4,706 ) (157,040 ) 264,368 (7,335 ) 257,033 93,448 (506 ) 92,942 NET INCOME including NCI 972,774 (14,799 ) 957,975 688,499 (12,132 ) 676,367 237,027 (819 ) 236,208 Less: Net income attributable to NCI 411,707 (6,082 ) 405,625 230,547 (5,096 ) 225,451 75,195 (344 ) 74,851 NET INCOME ATTRIBUTABLE TO SHUSA $ 561,067 (8,717 ) 552,350 457,952 (7,036 ) 450,916 161,832 (475 ) 161,357 For the six-month period ended For the three-month period ended For the three-month period ended June 30, 2017 June 30, 2017 March 31, 2017 As Reported Corrections As Revised As Reported Corrections As Revised As Reported Corrections As Revised INTEREST INCOME Loans $ 3,707,856 $ 20,796 $ 3,728,652 $ 1,868,918 $ (8,167 ) $ 1,860,751 $ 1,838,938 $ 28,963 $ 1,867,901 TOTAL INTEREST INCOME 3,955,038 20,796 3,975,834 1,999,445 (8,167 ) 1,991,278 1,955,593 28,963 1,984,556 NET INTEREST INCOME 3,244,313 20,796 3,265,109 1,641,749 (8,167 ) 1,633,582 1,602,565 28,963 1,631,528 Provision for credit losses 1,340,214 38,938 1,379,152 604,768 2,725 607,493 735,445 36,213 771,658 NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES 1,904,099 (18,142 ) 1,885,957 1,036,981 (10,892 ) 1,026,089 867,120 (7,250 ) 859,870 Income tax provision / (benefit) 170,920 (6,829 ) 164,091 91,983 (4,115 ) 87,868 78,937 (2,714 ) 76,223 NET INCOME including NCI 451,472 (11,314 ) 440,158 287,763 (6,777 ) 280,986 163,709 (4,536 ) 159,173 Less: Net income attributable to NCI 155,352 (4,752 ) 150,600 104,724 (2,847 ) 101,877 50,628 (1,905 ) 48,723 NET INCOME ATTRIBUTABLE TO SHUSA $ 296,120 (6,562 ) 289,558 183,039 (3,931 ) 179,108 113,081 (2,631 ) 110,450 NOTE 1. BASIS OF PRESENTATION AND ACCOUNTING POLICIES (continued) The following tables summarize the impacts of the corrections on the Company's Condensed Consolidated Statements of Cash Flows for the periods ended indicated: For the six-month period ended For the three-month period ended For the year ended June 30, 2018 March 31, 2018 December 31, 2017 As Reported Corrections As Revised As Reported Corrections As Revised As Reported Corrections As Revised Net Cash Provided by Operating Activities $ 3,909,460 $ 99,192 $ 4,008,652 $ 1,963,089 $ 49,117 $ 2,012,206 $ 4,826,346 $ 75,968 $ 4,902,314 Net Cash Provided by (Used In) Investing Activities $ (5,486,642 ) $ (99,192 ) $ (5,585,834 ) $ (979,224 ) $ (49,117 ) $ (1,028,341 ) $ 3,317,009 $ (75,968 ) $ 3,241,041 For the nine-month period ended For the six-month period ended For the three-month period ended September 30, 2017 June 30, 2017 March 31, 2017 As Reported Corrections As Revised As Reported Corrections As Revised As Reported Corrections As Revised Net Cash Provided by Operating Activities $ 4,370,183 $ 44,293 $ 4,414,476 $ 2,505,613 $ 17,773 $ 2,523,386 $ 1,615,055 $ 26,840 $ 1,641,895 Net Cash Provided by (Used In) Investing Activities $ 1,031,782 $ (44,293 ) $ 987,489 $ (304,670 ) $ (17,773 ) $ (322,443 ) $ (169,177 ) $ (26,840 ) $ (196,017 ) In addition to the revision of the Company's Condensed Consolidated Financial Statements, information within the Notes to the Condensed Consolidated Financial Statements have been revised to reflect the correction of errors discussed above. The following tables summarize the impacts of the correction of those items: June 30, 2018 March 31, 2018 December 31, 2017 As Reported Corrections As Revised As Reported Corrections As Revised As Reported Corrections As Revised Non-performing - Retail installment contracts ("RICs") and auto loans - originated 1,924,294 (946,334 ) 977,960 1,644,605 (770,541 ) 874,064 1,816,226 (559,104 ) 1,257,122 Total non-performing loans 2,901,957 (946,334 ) 1,955,623 2,681,624 (770,541 ) 1,911,083 2,949,997 (559,104 ) 2,390,893 Total non-performing assets 3,169,101 (946,334 ) 2,222,767 2,981,021 (770,541 ) 2,210,480 3,293,656 (559,104 ) 2,734,552 September 30, 2017 June 30, 2017 March 31, 2017 As Reported Corrections As Revised As Reported Corrections As Revised As Reported Corrections As Revised Non-performing - RICs and auto loans - originated 1,553,954 (389,741 ) 1,164,213 1,284,957 (120,909 ) 1,164,048 1,471,741 (84,936 ) 1,386,805 Total non-performing loans 2,607,517 (389,741 ) 2,217,776 2,365,332 (120,909 ) 2,244,423 2,611,274 (84,936 ) 2,526,338 Total non-performing assets 2,913,347 (389,741 ) 2,523,606 2,636,232 (120,909 ) 2,515,323 2,909,407 (84,936 ) 2,824,471 June 30, 2018 As Reported Corrections As Revised 30-89 DPD 90+ DPD Current 30-89 DPD 90+ DPD Current 30-89 DPD 90+ DPD Current RICs and auto loans - originated 3,038,768 229,528 22,416,117 174,294 20,269 (56,027 ) 3,213,062 249,797 22,360,090 Total loans 3,787,412 814,165 80,095,126 174,294 20,269 (56,027 ) 3,961,706 834,434 80,039,099 March 31, 2018 As Reported Corrections As Revised 30-89 DPD 90+ DPD Current 30-89 DPD 90+ DPD Current 30-89 DPD 90+ DPD Current RICs and auto loans - originated 2,634,364 228,811 21,340,720 142,931 19,596 (67,072 ) 2,777,295 248,407 21,273,648 Total loans 3,509,299 798,166 77,771,558 142,931 19,596 (67,072 ) 3,652,230 817,762 77,704,486 December 31, 2017 As Reported Corrections As Revised 30-89 DPD 90+ DPD Current 30-89 DPD 90+ DPD Current 30-89 DPD 90+ DPD Current RICs and auto loans - originated 3,405,721 327,045 20,449,706 196,587 29,971 (176,729 ) 3,602,308 357,016 20,272,977 Total loans 4,349,047 972,384 77,941,907 196,587 29,971 (176,729 ) 4,545,634 1,002,355 77,765,178 NOTE 1. BASIS OF PRESENTATION AND ACCOUNTING POLICIES (continued) September 30, 2017 As Reported Corrections As Revised 30-89 DPD 90+ DPD Current 30-89 DPD 90+ DPD Current 30-89 DPD 90+ DPD Current RICs and auto loans - originated 3,381,392 331,033 20,125,142 172,534 25,193 (176,038 ) 3,553,926 356,226 19,949,104 Total loans 4,617,883 942,327 77,976,586 172,534 25,193 (176,038 ) 4,790,417 967,520 77,800,548 June 30, 2017 As Reported Corrections As Revised 30-89 DPD 90+ DPD Current 30-89 DPD 90+ DPD Current 30-89 DPD 90+ DPD Current RICs and auto loans - originated 3,203,333 280,503 21,036,567 197,360 24,182 (213,871 ) 3,400,693 304,685 20,822,696 Total loans 4,300,635 859,492 80,300,463 197,360 24,182 (213,871 ) 4,497,995 883,674 80,086,592 March 31, 2017 As Reported Corrections As Revised 30-89 DPD 90+ DPD Current 30-89 DPD 90+ DPD Current 30-89 DPD 90+ DPD Current RICs and auto loans - originated 3,089,483 230,331 20,183,159 154,076 16,970 (172,386 ) 3,243,559 247,301 20,010,773 Total loans 4,350,161 801,064 80,666,634 154,076 16,970 (172,386 ) 4,504,237 818,034 80,494,248 June 30, 2018 March 31, 2018 December 31, 2017 As Reported Corrections As Revised As Reported Corrections As Revised As Reported Corrections As Revised Performing TDRs $ 5,809,300 $ 163,659 $ 5,972,959 $ 5,811,401 $ 116,641 $ 5,928,042 $ 5,824,304 $ 66,727 $ 5,891,031 Total TDRs $ 6,613,306 $ 163,659 $ 6,776,965 $ 6,597,359 $ 116,641 $ 6,714,000 $ 6,807,172 $ 66,727 $ 6,873,899 September 30, 2017 June 30, 2017 March 31, 2017 As Reported Corrections As Revised As Reported Corrections As Revised As Reported Corrections As Revised Performing TDRs $ 5,959,537 $ 34,899 $ 5,994,436 $ 5,554,025 $ 13,885 $ 5,567,910 $ 4,734,246 $ 4,069 $ 4,738,315 Total TDRs $ 6,901,473 $ 34,899 $ 6,936,372 $ 6,521,478 $ 13,885 $ 6,535,363 $ 6,379,193 $ 4,069 $ 6,383,262
Schedule of New Accounting Pronouncements and Changes in Accounting Principles	The cumulative-effect of the changes made to our January 1, 2018 Condensed Consolidated Balance Sheet for the adoption of the new revenue recognition standard were as follows: (in thousands) Balance at December 31, 2017 Adjustments Balance at January 1, 2018 Assets - LHFI $ 80,790,681 $ 5,514 $ 80,796,195 Other assets 3,646,405 (3,592 ) 3,642,813 Total assets 128,274,525 1,922 128,276,447 Liabilities - other liabilities 799,403 (1,378 ) 798,025 Total liabilities 104,583,693 (1,378 ) 104,582,315 Stockholders' equity - retained earnings 3,453,957 3,300 3,457,257 Total stockholders' equity 23,690,832 3,300 23,694,132 NOTE 1. BASIS OF PRESENTATION AND ACCOUNTING POLICIES (continued) The following discloses the impact on the Company's Condensed Balance Sheet at September 30, 2018 and the Condensed Statement of Operations for the three-month and nine-month periods ended September 30, 2018 of the adoption of this new accounting standard: September 30, 2018 (in thousands) As Reported Balance Without Adoption Assets - LHFI $ 85,061,913 $ 85,057,325 Other assets 3,900,905 3,904,173 Total assets 131,628,075 131,626,755 Liabilities - other liabilities 1,093,672 1,095,050 Total liabilities 107,897,176 107,898,554 Stockholders' equity - retained earnings 3,758,505 3,755,807 Total stockholders' equity 23,730,899 23,728,201 Three-Month Period Ended September 30, 2018 Nine-Month Period Ended September 30, 2018 (in thousands) As Reported Balance Without Adoption As Reported Balance Without Adoption Non-interest income Consumer and commercial fees $ 144,505 $ 143,727 $ 420,843 $ 418,671 Miscellaneous income/(loss) 68,915 67,223 302,998 291,346 Total non-interest income 822,056 819,587 2,442,436 2,428,612 General and administrative expense Technology, outside service, and marketing expense 146,652 144,774 454,944 449,169 Loan expense 83,190 85,883 277,683 285,273 Other administrative expenses 119,385 115,735 359,132 342,567 Total general and administrative expenses 1,410,368 1,407,533 4,232,977 4,218,227 Income before income tax provision 349,416 349,781 1,233,435 1,234,361 Income tax provision 109,949 110,077 374,162 374,486 Net income including NCI $ 239,467 $ 239,705 $ 859,273 $ 859,875 Those impacts were attributed to the following ASUs adopted during the period: Impact to Retained earnings (in thousands) Adoption of ASU 2014-09, Revenue Recognition $ 3,300 Adoption of ASU 2016-1, Financial Instruments (418 ) Adoption of ASU 2018-02, Statement of Comprehensive Income 39,094 Cumulative-effect adjustment upon adoption of new accounting standards $ 41,976 Other adjustments at subsidiary 5,574 Net impact to opening Retained earnings $ 47,550

INVESTMENT SECURITIES (Tables)

INVESTMENT SECURITIES (Tables)	9 Months Ended
	Sep. 30, 2018
Investments, Debt and Equity Securities [Abstract]
Summary of Debt Securities, Available-for-sale	The following tables present the amortized cost, gross unrealized gains and losses and approximate fair values of debt securities AFS at the dates indicated: September 30, 2018 December 31, 2017 (in thousands) Amortized Gross Gross Fair Amortized Gross Gross Fair U.S. Treasury securities $ 1,730,183 $ — $ (16,649 ) $ 1,713,534 $ 1,006,219 $ — $ (8,107 ) $ 998,112 Corporate debt securities 122,353 — (58 ) 122,295 11,639 21 — 11,660 Asset-backed securities (“ABS”) 459,197 4,364 (2,536 ) 461,025 501,575 6,901 (1,314 ) 507,162 Equity securities (1) — — — — 11,428 — (614 ) 10,814 State and municipal securities 18 — — 18 23 — — 23 Mortgage-backed securities (“MBS”): Government National Mortgage Association ("GNMA") - Residential 2,944,131 627 (127,735 ) 2,817,023 4,745,998 3,531 (62,524 ) 4,687,005 GNMA - Commercial 865,340 — (27,108 ) 838,232 1,377,449 179 (19,917 ) 1,357,711 Federal Home Loan Mortgage Corporation ("FHLMC") and Federal National Mortgage Association ("FNMA") - Residential 6,051,256 189 (294,112 ) 5,757,333 6,958,433 1,093 (141,393 ) 6,818,133 FHLMC and FNMA - Commercial 52,153 — (1,101 ) 51,052 23,003 — (440 ) 22,563 Total investments in debt securities AFS $ 12,224,631 $ 5,180 $ (469,299 ) $ 11,760,512 $ 14,635,767 $ 11,725 $ (234,309 ) $ 14,413,183 (1) Reflects the reclassification of the Company's investments in equity securities to Other investments as a result of the adoption of ASU 2016-01 as of January 1, 2018.
Summary of Held-to-maturity Securities	The following tables present the amortized cost, gross unrealized gains and losses and approximate fair values of debt securities HTM at the dates indicated: September 30, 2018 December 31, 2017 (in thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized Loss Fair Value Amortized Gross Gross Fair GNMA - Residential $ 1,782,451 $ 124 $ (80,716 ) $ 1,701,859 $ 1,447,669 $ 722 $ (26,150 ) $ 1,422,241 GNMA - Commercial 1,043,317 87 (31,568 ) 1,011,836 352,139 325 (767 ) 351,697 Total investments in debt securities HTM $ 2,825,768 $ 211 $ (112,284 ) $ 2,713,695 $ 1,799,808 $ 1,047 $ (26,917 ) $ 1,773,938
Investments Classified by Contractual Maturity Date	Contractual maturities of the Company’s AFS debt securities at September 30, 2018 were as follows: (in thousands) Amortized Cost Fair Value Due within one year $ 928,169 $ 1,009,333 Due after 1 year but within 5 years 1,283,171 1,189,381 Due after 5 years but within 10 years 293,455 284,559 Due after 10 years 9,719,836 9,277,239 Total $ 12,224,631 $ 11,760,512 Contractual maturities of the Company’s HTM debt securities at September 30, 2018 were as follows: (in thousands) Amortized Cost Fair Value Due after 10 years $ 2,825,768 $ 2,713,695 Total $ 2,825,768 $ 2,713,695
Gross Unrealized Loss and Fair Value of Debt Securities Available-for-Sale	The following tables present the aggregate amount of unrealized losses as of September 30, 2018 and December 31, 2017 on securities in the Company’s AFS investment portfolios classified according to the amount of time those securities have been in a continuous loss position: September 30, 2018 December 31, 2017 Less than 12 months 12 months or longer Less than 12 months 12 months or longer (in thousands) Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Fair Value Unrealized U.S. Treasury securities $ 1,172,670 $ (6,306 ) $ 540,863 $ (10,343 ) $ 998,112 $ (8,107 ) $ — $ — Corporate debt securities 118,640 (58 ) 13 — — — — — ABS 34,254 (267 ) 81,146 (2,269 ) 8,013 (125 ) 103,559 (1,189 ) Equity securities (1) — — — — 335 (2 ) 10,398 (612 ) MBS: GNMA - Residential 733,265 (25,517 ) 1,980,395 (102,218 ) 1,236,716 (8,600 ) 2,583,955 (53,924 ) GNMA - Commercial 494,450 (13,332 ) 343,782 (13,776 ) 1,022,452 (11,492 ) 251,209 (8,425 ) FHLMC and FNMA - Residential 1,295,376 (46,487 ) 4,445,416 (247,625 ) 3,429,678 (32,899 ) 3,017,533 (108,494 ) FHLMC and FNMA - Commercial 29,502 (128 ) 21,550 (973 ) 6,948 (103 ) 15,614 (337 ) Total investments in debt securities AFS $ 3,878,157 $ (92,095 ) $ 7,413,165 $ (377,204 ) $ 6,702,254 $ (61,328 ) $ 5,982,268 $ (172,981 ) (1) Reflects the reclassification of the Company's investments in equity securities to Other investments as a result of the adoption of ASU 2016-01 as of January 1, 2018.
Gross Unrealized Loss and Fair Value of Debt Securities Held-to-maturity	The following tables present the aggregate amount of unrealized losses as of September 30, 2018 and December 31, 2017 on debt securities in the Company’s HTM investment portfolios classified according to the amount of time those securities have been in a continuous loss position: September 30, 2018 December 31, 2017 Less than 12 months 12 months or longer Less than 12 months 12 months or longer (in thousands) Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Fair Value Unrealized MBS: GNMA - Residential $ 237,071 $ (8,589 ) $ 1,394,724 $ (72,127 ) $ 434,322 $ (6,419 ) $ 739,612 $ (19,731 ) GNMA - Commercial 414,953 (13,062 ) 537,122 (18,506 ) 118,951 (767 ) — — Total investments in debt securities HTM $ 652,024 $ (21,651 ) $ 1,931,846 $ (90,633 ) $ 553,273 $ (7,186 ) $ 739,612 $ (19,731 )
Gains (Losses) and Proceeds on Sales of Investment Securities	Proceeds from sales of investments in debt securities and the realized gross gains and losses from those sales were as follows: Three-Month Period Nine-Month Period Ended September 30, (in thousands) 2018 2017 2018 2017 Proceeds from the sales of AFS securities $ 987,352 $ 566,286 $ 1,026,798 $ 1,872,411 Gross realized gains $ 156 $ 7,123 $ 316 $ 18,247 Gross realized losses (1,844 ) (416 ) (2,247 ) (1,971 ) OTTI — — — — Net realized gains/(losses) (1) $ (1,688 ) $ 6,707 $ (1,931 ) $ 16,276 (1) Includes net realized gain/(losses) on trading securities of $(1.1) million and $(1.3) million for the three-month and nine-month periods ended September 30, 2018 , respectively, and $(0.4) million and $(2.0) million for the three-month and nine-month periods ended September 30, 2017 , respectively.
Schedule of Other Investments	Other Investments consisted of the following as of: (in thousands) September 30, 2018 December 31, 2017 FHLB of Pittsburgh and Federal Reserve Bank stock $ 566,893 $ 516,693 Low Income Housing Tax Credit investments ("LIHTC") 134,205 88,170 Equity securities not held for trading (1) 10,875 — CDs with a maturity greater than 90 days 30,000 54,000 Trading securities 1,992 1 Total $ 743,965 $ 658,864 (1) Reflects the reclassification of the Company's investments in equity securities to Other investments as a result of the adoption of ASU 2016-01 as of January 1, 2018.
Realized and Unrealized Gains (Losses) on Equity Securities	Three-Month Period Nine-Month Period Ended September 30, (in thousands) 2018 2017 2018 2017 Net gains/(losses) on equity securities 1 $ (109 ) $ 11 (140 ) 29 Less: net gains/(losses) recognized during the period on equity securities sold during the period 1 — — — — Unrealized gains/(losses) recognized during the reporting period on equity securities still held at the reporting period date 1 $ (109 ) $ 11 (140 ) 29 (1) Changes in the fair value of equity securities were not recognized in earnings prior to the adoption of ASU 2016-01.

LOANS AND ALLOWANCE FOR CREDI_2

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Tables)	9 Months Ended
	Sep. 30, 2018
Loans and Leases Receivable Disclosure [Abstract]
Schedule of Loans Receivable	The composition of the portfolio segment is as follows: (in thousands) September 30, 2018 December 31, 2017 (As Revised - Note 1) RICs - Purchased HFI: Unpaid principal balance ("UPB") (1) $ 1,056,165 $ 1,929,548 UPB - FVO (2) 12,373 24,926 Total UPB 1,068,538 1,954,474 Purchase marks (3) (64,141 ) (119,606 ) Total RICs - Purchased HFI 1,004,397 1,834,868 RICs - Originated HFI: UPB (1) 26,666,727 23,423,031 Net discount (159,941 ) (309,920 ) Total RICs - Originated 26,506,786 23,113,111 SBNA auto loans 684,380 18,142 Total RICs - originated post-Change in Control 27,191,166 23,131,253 Total RICs and auto loans HFI $ 28,195,563 $ 24,966,121 (1) UPB does not include amounts related to the loan receivables - unsecured and loan receivables from dealers due to the short-term and revolving nature of these receivables. (2) The Company elected to account for these loans, which were acquired with evidence of credit deterioration, under the FVO. (3) Includes purchase marks of $2.7 million and $5.5 million related to purchase loan portfolios on which we elected to apply the FVO at September 30, 2018 and December 31, 2017 , respectively. The following presents the composition of the gross loans and leases HFI by portfolio and by rate type: September 30, 2018 December 31, 2017 (As Revised - Note 1) (dollars in thousands) Amount Percent Amount Percent Commercial LHFI: Commercial real estate ("CRE") loans $ 9,061,535 10.7 % $ 9,279,225 11.5 % Commercial and industrial loans 15,118,892 17.8 % 14,438,311 17.9 % Multifamily loans 8,201,875 9.6 % 8,274,435 10.1 % Other commercial (2) 7,406,216 8.7 % 7,174,739 8.9 % Total commercial LHFI 39,788,518 46.8 % 39,166,710 48.4 % Consumer loans secured by real estate: Residential mortgages 9,737,222 11.3 % 8,846,765 11.0 % Home equity loans and lines of credit 5,572,127 6.6 % 5,907,733 7.3 % Total consumer loans secured by real estate 15,309,349 17.9 % 14,754,498 18.3 % Consumer loans not secured by real estate: RICs and auto loans - originated 27,191,166 32.0 % 23,131,253 28.6 % RICs and auto loans - purchased 1,004,397 1.2 % 1,834,868 2.3 % Personal unsecured loans 1,288,309 1.5 % 1,285,677 1.6 % Other consumer (3) 480,174 0.6 % 617,675 0.8 % Total consumer loans 45,273,395 53.2 % 41,623,971 51.6 % Total LHFI (1) $ 85,061,913 100.0 % $ 80,790,681 100.0 % Total LHFI: Fixed rate $ 54,974,229 64.6 % $ 50,703,619 62.8 % Variable rate 30,087,684 35.4 % 30,087,062 37.2 % Total LHFI (1) $ 85,061,913 100.0 % $ 80,790,681 100.0 % (1) Total LHFI includes deferred loan fees, net of deferred origination costs and unamortized purchase premiums, net of discounts as well as purchase accounting adjustments. These items resulted in a net increase in the loan balances of $1.6 billion and $1.3 billion as of September 30, 2018 and December 31, 2017 , respectively. (2) Other commercial includes commercial equipment vehicle financing ("CEVF") leveraged leases and loans. (3) Other consumer primarily includes recreational vehicle ("RV") and marine loans.
Allowance for Credit Losses by Portfolio Segment	The activity in the ACL by portfolio segment for the three-month and nine-month periods ended September 30, 2018 and 2017 was as follows: Three-Month Period Ended September 30, 2018 Commercial Consumer Unallocated Total (in thousands) ALLL, beginning of period $ 426,820 $ 3,515,033 $ 47,023 $ 3,988,876 Provision for loan and lease losses 10,637 602,933 — 613,570 Charge-offs (21,353 ) (1,258,144 ) — (1,279,497 ) Recoveries 17,325 616,699 — 634,024 Charge-offs, net of recoveries (4,028 ) (641,445 ) — (645,473 ) ALLL, end of period $ 433,429 $ 3,476,521 $ 47,023 $ 3,956,973 Reserve for unfunded lending commitments, beginning of period (2) $ 81,525 $ 5,448 $ — $ 86,973 Provision for reserve for unfunded lending commitments 7,401 43 — 7,444 Loss on unfunded lending commitments (96 ) — — (96 ) Reserve for unfunded lending commitments, end of period 88,830 5,491 — 94,321 Total ACL, end of period $ 522,259 $ 3,482,012 $ 47,023 $ 4,051,294 Nine-Month Period Ended September 30, 2018 (in thousands) Commercial Consumer Unallocated Total ALLL, beginning of period $ 443,796 $ 3,504,068 $ 47,023 $ 3,994,887 Provision for loan and lease losses 18,658 1,604,733 — 1,623,391 Charge-offs (70,978 ) (3,524,081 ) — (3,595,059 ) Recoveries 41,953 1,891,801 — 1,933,754 Charge-offs, net of recoveries (29,025 ) (1,632,280 ) — (1,661,305 ) ALLL, end of period $ 433,429 $ 3,476,521 $ 47,023 $ 3,956,973 Reserve for unfunded lending commitments, beginning of period (2) $ 103,835 $ 5,276 $ — $ 109,111 (Release of) / Provision for reserve for unfunded lending commitments (14,909 ) 215 — (14,694 ) Loss on unfunded lending commitments (96 ) — — (96 ) Reserve for unfunded lending commitments, end of period 88,830 5,491 — 94,321 Total ACL, end of period $ 522,259 $ 3,482,012 $ 47,023 $ 4,051,294 Ending balance, individually evaluated for impairment (1) $ 88,625 $ 1,605,101 $ — $ 1,693,726 Ending balance, collectively evaluated for impairment 344,804 1,871,420 47,023 2,263,247 Financing receivables: Ending balance $ 39,788,670 $ 46,420,276 $ — $ 86,208,946 Ending balance, evaluated under the FVO or lower of cost or fair value 152 1,266,263 — 1,266,415 Ending balance, individually evaluated for impairment (1) 479,710 6,177,635 — 6,657,345 Ending balance, collectively evaluated for impairment 39,308,808 38,976,378 — 78,285,186 (1) Consists of loans in TDR status. (2) Includes an immaterial reallocation between Commercial and Consumer for the period ending September 30, 2018 NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) (As Revised - Note 1) Three-Month Period Ended September 30, 2017 Commercial Consumer Unallocated Total (in thousands) ALLL, beginning of period $ 428,247 $ 3,507,174 $ 47,023 $ 3,982,444 Provision for loan and lease losses 17,129 664,613 — 681,742 Other (1) 356 5,283 — 5,639 Charge-offs (30,576 ) (1,236,797 ) — (1,267,373 ) Recoveries 9,635 594,958 — 604,593 Charge-offs, net of recoveries (20,941 ) (641,839 ) — (662,780 ) ALLL, end of period $ 424,791 $ 3,535,231 $ 47,023 $ 4,007,045 Reserve for unfunded lending commitments, beginning of period $ 111,015 $ 796 $ — $ 111,811 (Release of) / Provision for unfunded lending commitments 5,241 (298 ) — 4,943 Loss on unfunded lending commitments (668 ) — — (668 ) Reserve for unfunded lending commitments, end of period 115,588 498 — 116,086 Total ACL, end of period $ 540,379 $ 3,535,729 $ 47,023 $ 4,123,131 (As Revised - Note 1) Nine-Month Period Ended September 30, 2017 (in thousands) Commercial Consumer Unallocated Total ALLL, beginning of period $ 449,835 $ 3,317,606 $ 47,023 $ 3,814,464 Provision for loan and lease losses 62,597 2,007,105 — 2,069,702 Other (1) 356 5,283 — 5,639 Charge-offs (117,263 ) (3,613,098 ) — (3,730,361 ) Recoveries 29,266 1,818,335 — 1,847,601 Charge-offs, net of recoveries (87,997 ) (1,794,763 ) — (1,882,760 ) ALLL, end of period $ 424,791 $ 3,535,231 $ 47,023 $ 4,007,045 Reserve for unfunded lending commitments, beginning of period $ 121,613 $ 806 $ — $ 122,419 Release of unfunded lending commitments (3,557 ) (308 ) — (3,865 ) Loss on unfunded lending commitments (2,468 ) — — (2,468 ) Reserve for unfunded lending commitments, end of period 115,588 498 — 116,086 Total ACL, end of period $ 540,379 $ 3,535,729 $ 47,023 $ 4,123,131 Ending balance, individually evaluated for impairment (2) $ 60,492 $ 1,806,190 $ — $ 1,866,682 Ending balance, collectively evaluated for impairment 364,299 1,729,041 47,023 2,140,363 Financing receivables: Ending balance $ 40,140,421 $ 43,418,064 $ — $ 83,558,485 Ending balance, evaluated under the FVO or lower of cost or fair value 83,279 1,959,926 — 2,043,205 Ending balance, individually evaluated for impairment (2) 514,846 6,685,153 — 7,199,999 Ending balance, collectively evaluated for impairment 39,542,296 34,772,985 — 74,315,281 (1) Includes transfers in for the period ending September 30, 2017 (2) Consists of loans in TDR status NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) The following table presents the activity in the allowance for loan losses for the RICs acquired in the Change in Control and those originated by SC subsequent to the Change in Control. Three-Month Period Ended Nine-Month Period Ended September 30, 2018 September 30, 2018 (in thousands) Purchased Originated Total Purchased Originated Total ALLL, beginning of period $ 266,221 $ 2,993,354 $ 3,259,575 $ 384,167 $ 2,862,356 $ 3,246,523 (Release of) / Provision for loan and lease losses (15,312 ) 614,696 599,384 (61,173 ) 1,604,603 1,543,430 Charge-offs (71,969 ) (1,142,162 ) (1,214,131 ) (253,744 ) (3,152,911 ) (3,406,655 ) Recoveries 38,330 569,394 607,724 148,020 1,721,234 1,869,254 Charge-offs, net of recoveries (33,639 ) (572,768 ) (606,407 ) (105,724 ) (1,431,677 ) (1,537,401 ) ALLL, end of period $ 217,270 $ 3,035,282 $ 3,252,552 $ 217,270 $ 3,035,282 $ 3,252,552 (As Revised - Note 1) Three-Month Period Ended Nine-Month Period Ended September 30, 2017 September 30, 2017 (in thousands) Purchased Originated Total Purchased Originated Total ALLL, beginning of period $ 468,671 $ 2,821,503 $ 3,290,174 $ 559,092 $ 2,538,127 $ 3,097,219 Provision for loan and lease losses 47,106 558,397 605,503 128,372 1,760,114 1,888,486 Charge-offs (142,561 ) (1,056,234 ) (1,198,795 ) (481,389 ) (3,013,715 ) (3,495,104 ) Recoveries 52,406 535,677 588,083 219,547 1,574,817 1,794,364 Charge-offs, net of recoveries (90,155 ) (520,557 ) (610,712 ) (261,842 ) (1,438,898 ) (1,700,740 ) ALLL, end of period $ 425,622 $ 2,859,343 $ 3,284,965 $ 425,622 $ 2,859,343 $ 3,284,965
Schedule of Non-accrual Loans	The recorded investment in non-accrual loans disaggregated by class of financing receivables and other non-performing assets is summarized as follows: (in thousands) September 30, 2018 December 31, 2017 (As Revised - Note 1) Non-accrual loans: Commercial: CRE $ 138,331 $ 139,236 Commercial and industrial 142,446 230,481 Multifamily 36,541 11,348 Other commercial 74,391 83,468 Total commercial loans 391,709 464,533 Consumer: Residential mortgages 229,024 265,436 Home equity loans and lines of credit 117,638 134,162 RICs and auto loans - originated 1,211,544 1,257,122 RICs - purchased 168,946 256,617 Personal unsecured loans 3,016 2,366 Other consumer 9,531 10,657 Total consumer loans 1,739,699 1,926,360 Total non-accrual loans 2,131,408 2,390,893 Other real estate owned ("OREO") 108,583 130,777 Repossessed vehicles 198,074 210,692 Foreclosed and other repossessed assets 1,441 2,190 Total OREO and other repossessed assets 308,098 343,659 Total non-performing assets $ 2,439,506 $ 2,734,552
Aging Analysis of Loan Portfolio	The age of recorded investments in past due loans and accruing loans 90 days or greater past due disaggregated by class of financing receivables is summarized as follows: As of: September 30, 2018 (in thousands) 30-89 90 Total Current Total (1) Recorded Investment Commercial: CRE $ 26,793 $ 88,118 $ 114,911 $ 8,946,624 $ 9,061,535 $ — Commercial and industrial (1) 55,344 77,966 133,310 14,985,734 15,119,044 — Multifamily 2,856 29,184 32,040 8,169,835 8,201,875 — Other commercial 36,102 4,294 40,396 7,365,820 7,406,216 — Consumer: Residential mortgages 202,979 178,091 381,070 9,569,653 9,950,723 — Home equity loans and lines of credit 49,738 81,151 130,889 5,441,238 5,572,127 — RICs and auto loans - originated 3,790,653 362,607 4,153,260 23,037,907 27,191,167 — RICs and auto loans - purchased 273,004 22,621 295,625 708,772 1,004,397 — Personal unsecured loans 98,839 103,879 202,718 2,018,970 2,221,688 94,919 Other consumer 8,216 4,575 12,791 467,383 480,174 — Total $ 4,544,524 $ 952,486 $ 5,497,010 $ 80,711,936 $ 86,208,946 $ 94,919 (1) Commercial and industrial loans includes $152.0 thousand of LHFS at September 30, 2018 . (2) Residential mortgages includes $213.5 million of LHFS at September 30, 2018 . (3) Personal unsecured loans includes $933.4 million of LHFS at September 30, 2018 . As of (As Revised - Note 1) December 31, 2017 (in thousands) 30-89 90 Total Current Total (1) Recorded Commercial: CRE $ 25,174 $ 100,524 $ 125,698 $ 9,153,527 $ 9,279,225 $ — Commercial and industrial 49,584 75,924 125,508 14,461,981 14,587,489 — Multifamily 3,562 2,990 6,552 8,267,883 8,274,435 — Other commercial 34,021 3,359 37,380 7,137,359 7,174,739 — Consumer: Residential mortgages 217,558 210,777 428,335 8,628,600 9,056,935 — Home equity loans and lines of credit 50,919 91,975 142,894 5,764,839 5,907,733 — RICs and auto loans - originated 3,602,308 357,016 3,959,324 20,272,977 24,232,301 — RICs and auto loans - purchased 452,235 40,516 492,751 1,342,117 1,834,868 — Personal unsecured loans 85,394 105,054 190,448 2,157,319 2,347,767 96,461 Other consumer 24,879 14,220 39,099 578,576 617,675 — Total $ 4,545,634 $ 1,002,355 $ 5,547,989 $ 77,765,178 $ 83,313,167 $ 96,461 (1) Commercial and industrial loans included $149.2 million of LHFS at December 31, 2017 . (2) Residential mortgages included $210.2 million of LHFS at December 31, 2017 , (3) RICs and auto loans included $1.1 billion of LHFS at December 31, 2017 . (4) Personal unsecured loans included $1.1 billion of LHFS at December 31, 2017 .
Schedule of Impaired Loans by Class	Impaired loans disaggregated by class of financing receivables are summarized as follows: September 30, 2018 (in thousands) Recorded Investment (1) UPB Related Average With no related allowance recorded: Commercial: CRE $ 75,707 $ 107,637 $ — $ 101,057 Commercial and industrial 42,537 52,583 — 62,539 Multifamily 29,397 30,321 — 19,642 Other commercial 10,127 10,158 — 5,447 Consumer: Residential mortgages 149,675 204,844 — 128,498 Home equity loans and lines of credit 43,485 43,861 — 47,941 RICs and auto loans - originated 4 4 — 2 RICs and auto loans - purchased 8,857 11,379 — 12,525 Personal unsecured loans (2) 30,790 30,790 — 30,891 Other consumer 3,679 3,679 — 6,618 With an allowance recorded: Commercial: CRE 106,220 119,561 28,136 101,950 Commercial and industrial 126,996 140,655 34,576 151,883 Multifamily 12,992 12,992 4,247 9,597 Other commercial 60,946 60,946 21,666 69,329 Consumer: Residential mortgages 265,510 304,549 32,667 293,801 Home equity loans and lines of credit 66,103 79,152 4,500 65,465 RICs and auto loans - originated 4,886,944 4,913,299 1,355,663 4,837,621 RICs and auto loans - purchased 735,581 831,325 204,108 951,029 Personal unsecured loans 16,396 16,643 6,911 16,437 Other consumer 10,253 13,505 1,252 10,923 Total: Commercial $ 464,922 $ 534,853 $ 88,625 $ 521,444 Consumer 6,217,277 6,453,030 1,605,101 6,401,751 Total $ 6,682,199 $ 6,987,883 $ 1,693,726 $ 6,923,195 (1) Recorded investment includes deferred loan fees, net of deferred origination costs and unamortized purchase premiums, net of discounts, as well as purchase accounting adjustments. (2) Includes LHFS. NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) The Company recognized interest income, not including the impact of purchase accounting adjustments, of $805.2 million for the nine-month period ended September 30, 2018 on approximately $5.5 billion of TDRs that were in performing status as of September 30, 2018 . (As Revised - Note 1) December 31, 2017 (in thousands) Recorded Investment (1) UPB Related Average With no related allowance recorded: Commercial: CRE $ 126,406 $ 174,842 $ — $ 139,063 Commercial and industrial 82,541 96,324 — 75,338 Multifamily 9,887 10,838 — 10,129 Other commercial 767 911 — 903 Consumer: Residential mortgages 107,320 128,458 — 141,195 Home equity loans and lines of credit 52,397 54,421 — 50,635 RICs and auto loans - purchased 16,192 20,783 — 25,283 Personal unsecured loans (2) 30,992 30,992 — 28,500 Other consumer 9,557 13,055 — 14,446 With an allowance recorded: Commercial: CRE 97,680 117,730 18,523 118,492 Commercial and industrial 176,769 200,382 59,696 196,674 Multifamily 6,201 6,201 313 4,566 Other commercial 77,712 77,772 23,794 42,465 Consumer: Residential mortgages 322,092 392,833 40,963 303,361 Home equity loans and lines of credit 64,827 77,435 4,770 57,345 RICs and auto loans - originated 4,855,026 4,914,656 1,422,834 4,063,171 RICs and auto loans - purchased 1,166,476 1,318,306 347,663 1,511,212 Personal unsecured loans 16,477 16,661 6,259 16,668 Other consumer 11,592 15,290 2,151 12,343 Total: Commercial $ 577,963 $ 685,000 $ 102,326 $ 587,630 Consumer 6,652,948 6,982,890 1,824,640 6,224,159 Total $ 7,230,911 $ 7,667,890 $ 1,926,966 $ 6,811,789 (1) Recorded investment includes deferred loan fees, net of deferred origination costs and unamortized purchase premiums, net of discounts, as well as purchase accounting adjustments. (2) Includes LHFS.
Schedule of Loans by Credit Quality Indicators	Commercial loan credit quality indicators by class of financing receivables are summarized as follows: September 30, 2018 CRE Commercial and industrial Multifamily Remaining Total (1) (in thousands) Rating: Pass $ 7,999,385 $ 13,807,848 $ 7,971,930 $ 7,247,180 $ 37,026,343 Special mention 666,619 811,813 169,136 69,657 1,717,225 Substandard 368,066 455,279 60,809 29,335 913,489 Doubtful 27,465 44,104 — 60,044 131,613 Total commercial loans $ 9,061,535 $ 15,119,044 $ 8,201,875 $ 7,406,216 $ 39,788,670 (1) Financing receivables include LHFS. December 31, 2017 CRE Commercial and industrial Multifamily Remaining Total (1) (in thousands) Rating: Pass $ 8,281,626 $ 13,176,248 $ 8,123,727 $ 7,059,627 $ 36,641,228 Special mention 645,835 941,683 105,225 29,657 1,722,400 Substandard 317,510 398,325 45,483 21,747 783,065 Doubtful 34,254 71,233 — 63,708 169,195 Total commercial loans $ 9,279,225 $ 14,587,489 $ 8,274,435 $ 7,174,739 $ 39,315,888 (1) Financing receivables include LHFS. Consumer Lending Asset Quality Indicators-Credit Score Consumer financing receivables for which either an internal or external credit score is a core component of the allowance model are summarized by credit score as follows: Credit Score Range (2) September 30, 2018 December 31, 2017 (As Revised - Note 1) (dollars in thousands) RICs and auto loans (3) Percent RICs and auto loans (3) Percent No FICO ®(1) $ 3,808,304 13.5 % $ 4,530,238 17.4 % <600 14,955,843 53.0 % 13,445,032 51.6 % 600-639 5,011,835 17.8 % 4,332,278 16.6 % >=640 4,419,582 15.7 % 3,759,621 14.4 % Total $ 28,195,564 100.0 % $ 26,067,169 100.0 % (1) Consists primarily of loans for which credit scores are not considered in the ALLL model. (2) Credit scores updated quarterly. (3) RICs and auto loans include zero and $1.1 billion of LHFS at September 30, 2018 and December 31, 2017 , respectively, which do not have an allowance.
Schedule of Financing Receivable by LTV	110% Grand Total FICO Score (dollars in thousands) N/A (1) $ 180,082 $ 355 $ 143 $ — $ — $ 180,580 <600 911 198,267 66,022 16,460 6,421 288,081 600-639 443 163,029 54,344 6,677 5,699 230,192 640-679 273 284,494 125,409 12,303 7,476 429,955 680-719 201 526,194 242,623 22,560 14,181 805,759 720-759 493 725,864 310,674 23,909 13,064 1,074,004 >=760 762 1,774,170 701,599 54,642 32,383 2,563,556 Grand Total $ 183,165 $ 3,672,373 $ 1,500,814 $ 136,551 $ 79,224 $ 5,572,127 (1) Residential mortgages and home equity loans and lines of credit in the "N/A" range for LTV or FICO score primarily represent the balance on loans serviced by others, in run-off portfolios or for which a current LTV or FICO score is unavailable. (2) Allowance model considers LTV for financing receivables in first lien position for the Company and CLTV for financing receivables in second lien position for the Company. NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) Residential Mortgages (1)(3) December 31, 2017 N/A (2) LTV<=70% 70.01-80% 80.01-90% 90.01-100% 100.01-110% LTV>110% Grand Total FICO Score (dollars in thousands) N/A (2) $ 372,116 $ 6,759 $ 1,214 $ — $ — $ — $ — $ 380,089 <600 21 220,737 55,108 35,617 23,834 2,505 6,020 343,842 600-639 45 155,920 42,420 35,009 34,331 2,696 6,259 276,680 640-679 37 320,248 94,601 90,708 86,740 3,011 2,641 597,986 680-719 98 554,058 236,602 136,980 147,754 3,955 10,317 1,089,764 720-759 92 952,532 480,900 178,876 183,527 4,760 8,600 1,809,287 >=760 588 3,019,514 1,066,919 263,541 187,713 8,418 12,594 4,559,287 Grand Total $ 372,997 $ 5,229,768 $ 1,977,764 $ 740,731 $ 663,899 $ 25,345 $ 46,431 $ 9,056,935 (1) Includes LHFS. (2) Residential mortgages and home equity loans and lines of credit in the "N/A" range for LTV or FICO score primarily represent the balance on loans serviced by others, in run-off portfolios or for which a current LTV or FICO score is unavailable. (3) Allowance model considers LTV for financing receivables in first lien position for the Company and CLTV for financing receivables in second lien position for the Company. Home Equity Loans and Lines of Credit (2) December 31, 2017 N/A (1) LTV<=70% 70.01-90% 90.01-110% LTV>110% Grand Total FICO Score (dollars in thousands) N/A (1) $ 154,690 $ 536 $ 238 $ — $ — $ 155,464 <600 8,064 190,657 64,554 16,634 22,954 302,863 600-639 6,276 158,461 61,250 9,236 9,102 244,325 640-679 6,745 297,003 127,347 19,465 14,058 464,618 680-719 8,875 500,234 258,284 24,675 20,261 812,329 720-759 8,587 724,831 332,508 30,526 19,119 1,115,571 >=760 17,499 1,917,373 768,905 73,573 35,213 2,812,563 Grand Total $ 210,736 $ 3,789,095 $ 1,613,086 $ 174,109 $ 120,707 $ 5,907,733 (1) Residential mortgages and home equity loans and lines of credit in the "N/A" range for LTV or FICO score primarily represent the balance on loans serviced by others, in run-off portfolios or for which a current LTV or FICO score is unavailable. (2) Allowance model considers LTV for financing receivables in first lien position for the Company and CLTV for financing receivables in second lien position for the Company." id="sjs-B10">Residential mortgage and home equity financing receivables by LTV and FICO range are summarized as follows: Residential Mortgages (1)(3) September 30, 2018 N/A (2) LTV<=70% 70.01-80% 80.01-90% 90.01-100% 100.01-110% LTV>110% Grand Total FICO Score (dollars in thousands) N/A (2) $ 293,047 $ 4,694 $ 1,777 $ 124 $ 186 $ — $ — $ 299,828 <600 36 187,264 48,978 34,019 28,353 2,378 1,074 302,102 600-639 35 152,496 49,965 36,015 39,172 1,243 1,637 280,563 640-679 — 305,191 106,904 82,274 105,607 1,810 6,160 607,946 680-719 35 536,430 287,559 136,969 172,691 2,556 6,612 1,142,852 720-759 50 988,098 535,498 202,452 224,394 3,854 7,369 1,961,715 >=760 225 3,420,758 1,319,969 353,467 243,442 7,185 10,671 5,355,717 Grand Total $ 293,428 $ 5,594,931 $ 2,350,650 $ 845,320 $ 813,845 $ 19,026 $ 33,523 $ 9,950,723 (1) Includes LHFS. (2) Residential mortgages and home equity loans and lines of credit in the "N/A" range for LTV or FICO score primarily represent the balance on loans serviced by others, in run-off portfolios or for which a current LTV or FICO score is unavailable. (3) Allowance model considers LTV for financing receivables in first lien position for the Company and combined LTV ("CLTV") for financing receivables in second lien position for the Company. Home Equity Loans and Lines of Credit (2) September 30, 2018 N/A (1) LTV<=70% 70.01-90% 90.01-110% LTV>110% Grand Total FICO Score (dollars in thousands) N/A (1) $ 180,082 $ 355 $ 143 $ — $ — $ 180,580 <600 911 198,267 66,022 16,460 6,421 288,081 600-639 443 163,029 54,344 6,677 5,699 230,192 640-679 273 284,494 125,409 12,303 7,476 429,955 680-719 201 526,194 242,623 22,560 14,181 805,759 720-759 493 725,864 310,674 23,909 13,064 1,074,004 >=760 762 1,774,170 701,599 54,642 32,383 2,563,556 Grand Total $ 183,165 $ 3,672,373 $ 1,500,814 $ 136,551 $ 79,224 $ 5,572,127 (1) Residential mortgages and home equity loans and lines of credit in the "N/A" range for LTV or FICO score primarily represent the balance on loans serviced by others, in run-off portfolios or for which a current LTV or FICO score is unavailable. (2) Allowance model considers LTV for financing receivables in first lien position for the Company and CLTV for financing receivables in second lien position for the Company. NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) Residential Mortgages (1)(3) December 31, 2017 N/A (2) LTV<=70% 70.01-80% 80.01-90% 90.01-100% 100.01-110% LTV>110% Grand Total FICO Score (dollars in thousands) N/A (2) $ 372,116 $ 6,759 $ 1,214 $ — $ — $ — $ — $ 380,089 <600 21 220,737 55,108 35,617 23,834 2,505 6,020 343,842 600-639 45 155,920 42,420 35,009 34,331 2,696 6,259 276,680 640-679 37 320,248 94,601 90,708 86,740 3,011 2,641 597,986 680-719 98 554,058 236,602 136,980 147,754 3,955 10,317 1,089,764 720-759 92 952,532 480,900 178,876 183,527 4,760 8,600 1,809,287 >=760 588 3,019,514 1,066,919 263,541 187,713 8,418 12,594 4,559,287 Grand Total $ 372,997 $ 5,229,768 $ 1,977,764 $ 740,731 $ 663,899 $ 25,345 $ 46,431 $ 9,056,935 (1) Includes LHFS. (2) Residential mortgages and home equity loans and lines of credit in the "N/A" range for LTV or FICO score primarily represent the balance on loans serviced by others, in run-off portfolios or for which a current LTV or FICO score is unavailable. (3) Allowance model considers LTV for financing receivables in first lien position for the Company and CLTV for financing receivables in second lien position for the Company. Home Equity Loans and Lines of Credit (2) December 31, 2017 N/A (1) LTV<=70% 70.01-90% 90.01-110% LTV>110% Grand Total FICO Score (dollars in thousands) N/A (1) $ 154,690 $ 536 $ 238 $ — $ — $ 155,464 <600 8,064 190,657 64,554 16,634 22,954 302,863 600-639 6,276 158,461 61,250 9,236 9,102 244,325 640-679 6,745 297,003 127,347 19,465 14,058 464,618 680-719 8,875 500,234 258,284 24,675 20,261 812,329 720-759 8,587 724,831 332,508 30,526 19,119 1,115,571 >=760 17,499 1,917,373 768,905 73,573 35,213 2,812,563 Grand Total $ 210,736 $ 3,789,095 $ 1,613,086 $ 174,109 $ 120,707 $ 5,907,733 (1) Residential mortgages and home equity loans and lines of credit in the "N/A" range for LTV or FICO score primarily represent the balance on loans serviced by others, in run-off portfolios or for which a current LTV or FICO score is unavailable. (2) Allowance model considers LTV for financing receivables in first lien position for the Company and CLTV for financing receivables in second lien position for the Company.
Summary of Performing and Non-performing TDRs	The following table summarizes the Company’s performing and non-performing TDRs at the dates indicated: (in thousands) September 30, 2018 December 31, 2017 (As Revised - Note 1) Performing $ 5,486,315 $ 5,891,031 Non-performing 900,674 982,868 Total $ 6,386,989 $ 6,873,899
Schedule of Troubled Debt Restructurings	The following tables detail the activity of TDRs for the three-month and nine-month periods ended September 30, 2018 and 2017 , respectively: Three-Month Period Ended September 30, 2018 Number of Pre-TDR Recorded (1) Term Extension Rate Reduction Other (4) Post-TDR Recorded Investment (2) (dollars in thousands) Commercial: CRE 15 $ 5,069 $ — $ — $ (123 ) $ 4,946 Commercial and industrial 37 1,235 (57 ) — (1 ) 1,177 Consumer: Residential mortgages (3) 45 8,163 — — (13 ) 8,150 Home equity loans and lines of credit 39 2,513 18 36 530 3,097 RICs and auto loans - originated 27,421 465,362 (853 ) — (114 ) 464,395 RICs - purchased 794 4,676 (17 ) — (1 ) 4,658 Personal unsecured loans 4,053 5,503 — — 1,127 6,630 Other consumer 3 166 — — (17 ) 149 Total 32,407 $ 492,687 $ (909 ) $ 36 $ 1,388 $ 493,202 Nine-Month Period Ended September 30, 2018 Number of Pre-TDR Recorded (1) Term Extension Rate Reduction Other (4) Post-TDR Recorded Investment (2) (dollars in thousands) Commercial: CRE 62 $ 32,372 $ (547 ) $ — $ (1,512 ) $ 30,313 Commercial and industrial 186 7,136 (61 ) — (134 ) 6,941 Consumer: Residential mortgages (3) 136 23,108 — — (693 ) 22,415 Home equity loans and lines of credit 132 7,939 18 36 413 8,406 RICs and auto loans - originated 101,883 1,733,592 (2,264 ) — (199 ) 1,731,129 RICs - purchased 3,596 24,628 (82 ) — (23 ) 24,523 Personal unsecured loans 9,838 14,194 — — 2,894 17,088 Other consumer 6 214 — — (20 ) 194 Total 115,839 $ 1,843,183 $ (2,936 ) $ 36 $ 726 $ 1,841,009 (1) Pre-TDR modification outstanding recorded investment amount is the month-end balance prior to the month in which the modification occurred. (2) Post-TDR modification outstanding recorded investment amount is the month-end balance for the month in which the modification occurred. (3) The post-TDR modification outstanding recorded investment amounts for residential mortgages exclude interest reserves. (4) Other modifications may include modifications such as interest rate reductions, fee waivers, or capitalization of fees. NOTE 4. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued) Three-Month Period Ended September 30, 2017 Number of Pre-TDR Recorded Term Extension Rate Reduction Other(4) Post-TDR Recorded Investment(2) (dollars in thousands) Commercial: CRE 18 $ 4,632 $ — $ — $ (127 ) $ 4,505 Commercial and industrial 252 3,079 (3 ) — (31 ) 3,045 Consumer: Residential mortgages(3) 38 7,750 — — (412 ) 7,338 Home equity loans and lines of credit 9 995 — — (29 ) 966 RICs and auto loans - originated 67,044 1,166,434 (1,228 ) — 65 1,165,271 RICs - purchased 19 1,057 4 — 2 1,063 Personal unsecured loans 3,109 5,330 — — (106 ) 5,224 Other consumer 35 581 — — — 581 Total 70,524 $ 1,189,858 $ (1,227 ) $ — $ (638 ) $ 1,187,993 Nine-Month Period Ended September 30, 2017 Number of Pre-TDR Recorded Term Extension Rate Reduction Other(4) Post-TDR Recorded Investment(2) (dollars in thousands) Commercial: CRE 73 $ 163,955 $ (14,271 ) $ 127 $ (13,937 ) $ 135,874 Commercial and industrial 639 15,486 (10 ) — (35 ) $ 15,441 Consumer: Residential mortgages(3) 187 36,724 6 133 (612 ) 36,251 Home equity loans and lines of credit 45 3,838 — — 509 4,347 RICs and auto loans - originated 163,797 2,870,605 (2,949 ) — (82 ) 2,867,574 RICs - purchased 98 1,447 (2 ) — — 1,445 Personal unsecured loans 10,999 18,470 — — (219 ) 18,251 Other consumer 97 $ 2,385 $ — $ — $ — $ 2,385 Total 175,935 $ 3,112,910 $ (17,226 ) $ 260 $ (14,376 ) $ 3,081,568 (1) Pre-TDR modification outstanding recorded investment amount is the month-end balance prior to the month in which the modification occurred. (2) Post-TDR modification outstanding recorded investment amount is the month-end balance for the month in which the modification occurred. (3) The post-TDR modification outstanding recorded investment amounts for residential mortgages exclude interest reserves. (4) Other modifications may include modifications such as interest rate reductions, fee waivers, or capitalization of fees.
Schedule of Troubled Debt Restructurings Subsequently Defaulted	The following table details period-end recorded investment balances of TDRs that became TDRs during the past twelve-month period and have subsequently defaulted during the three-month and nine-month periods ended September 30, 2018 and September 30, 2017 , respectively. Three-Month Period Nine-Month Period Ended September 30, 2018 2017 2018 2017 Number of Recorded Investment (1) Number of Recorded Investment (1) Number of Recorded Investment (1) Number of Recorded Investment (1) (dollars in thousands) (dollars in thousands) Commercial CRE 3 $ 21,061 5 $ 6,386 7 $ 21,654 10 $ 6,825 Commercial and industrial 31 3,029 61 2,210 129 16,563 163 5,842 Consumer: Residential mortgages 39 5,668 55 8,594 135 18,503 175 23,659 Home equity loans and lines of credit 17 1,111 2 47 37 2,270 6 257 RICs and auto loans 9,244 154,601 11,275 199,045 30,052 501,643 34,496 606,327 Personal Unsecured loans 4,205 5,765 731 2,029 6,586 9,574 2,667 6,769 Other consumer — — 7 58 — — 29 334 Total 13,539 $ 191,235 12,136 $ 218,369 36,946 $ 570,207 37,546 $ 650,013 (1) The recorded investment represents the period-end balance at September 30, 2018 and 2017 . Does not include Chapter 7 bankruptcy TDRs.

OPERATING LEASE ASSETS, NET (Ta

OPERATING LEASE ASSETS, NET (Tables)	9 Months Ended
	Sep. 30, 2018
Leases [Abstract]
Schedule of Operating Lease Assets, Net	Operating lease assets, net consisted of the following as of September 30, 2018 and December 31, 2017 : (in thousands) September 30, 2018 December 31, 2017 Leased vehicles $ 17,638,047 $ 14,751,568 Less: accumulated depreciation (3,258,297 ) (3,333,125 ) Depreciated net capitalized cost 14,379,750 11,418,443 Origination fees and other costs 60,203 27,246 Manufacturer subvention payments (1,263,354 ) (1,047,113 ) Leased vehicles, net 13,176,599 10,398,576 Commercial equipment vehicles and aircraft, gross 132,976 93,981 Less: accumulated depreciation (30,687 ) (18,249 ) Commercial equipment vehicles and aircraft, net 102,289 75,732 Total operating lease assets, net $ 13,278,888 $ 10,474,308
Schedule of Future Minimum Rental Payments Due to the Company Under Operating Leases	The following summarizes the future minimum rental payments due to the Company as lessor under operating leases as of September 30, 2018 (in thousands): 2018 $ 609,122 2019 2,051,549 2020 1,372,259 2021 386,129 2022 19,930 Thereafter 16,694 Total $ 4,455,683

VIEs (Tables)

VIEs (Tables)	9 Months Ended
	Sep. 30, 2018
Variable Interest Entity and Securitizations [Abstract]
Schedule of Variable Interest Entities	The assets of consolidated VIEs, that are included in the Company's Condensed Consolidated Financial Statements , presented based upon the legal transfer of the underlying assets in order to reflect legal ownership, and that can be used only to settle obligations of the consolidated VIEs and the liabilities of those entities for which creditors (or beneficial interest holders) do not have recourse to the Company's general credit were as follows (1) : (in thousands) September 30, 2018 December 31, 2017 Assets (As revised-Note 1) Restricted cash $ 1,570,773 $ 1,995,557 Loans (2)(3) 23,884,189 22,679,381 Operating lease assets, net 13,183,793 10,160,327 Various other assets 721,765 747,101 Total Assets $ 39,360,520 $ 35,582,366 Liabilities Notes payable (3) $ 31,243,698 $ 28,469,999 Various other liabilities 113,193 197,969 Total Liabilities $ 31,356,891 $ 28,667,968 (1) Certain amounts shown above are greater than the amounts shown in the corresponding line items in the accompanying Condensed Consolidated Balance Sheets due to intercompany eliminations between the VIEs and other entities consolidated by the Company. For example, for most of its securitizations, the Company retains one or more of the lowest tranches of bonds. Rather than showing investment in bonds as an asset and the associated debt as a liability, these amounts are eliminated in consolidation as required by GAAP. (2) Includes $0.0 million and $1.1 billion of RICs HFS at September 30, 2018 and December 31, 2017 , respectively. (3) Reflects the impacts of purchase accounting.
Summary of Cash Flows Received	A summary of the cash flows received from the off-balance sheet securitization Trusts during the three-month and nine-month periods ended September 30, 2018 and 2017 is as follows: Three-Month Period Nine-Month Period Ended September 30, (in thousands) 2018 2017 2018 2017 Receivables securitized (1) $ 274,609 $ 1,347,010 $ 2,905,922 $ 2,583,341 Net proceeds from new securitizations $ 274,855 $ 1,347,430 $ 2,909,794 $ 2,588,227 Cash received for servicing fees 11,896 12,309 32,590 25,677 Total cash received from Trusts $ 286,751 $ 1,359,739 $ 2,942,384 $ 2,613,904 (1) Represents the UPB at the time of original securitization. A summary of the cash flows received from the consolidated securitization Trusts during the three-month and nine-month periods ended September 30, 2018 and 2017 is as follows: Three-Month Period Nine-Month Period Ended September 30, (in thousands) 2018 2017 2018 2017 Assets securitized $ 5,414,393 $ 2,998,430 $ 19,167,290 $ 15,395,158 Net proceeds from new securitizations (1) $ 4,014,928 $ 2,936,719 $ 12,073,124 $ 11,998,611 Net proceeds from sale of retained bonds 203,704 — 797,336 273,733 Cash received for servicing fees (2) 229,520 228,131 659,210 653,048 Net distributions from Trusts (2) 860,024 666,179 2,186,010 2,073,965 Total cash received from Trusts $ 5,308,176 $ 3,831,029 $ 15,715,680 $ 14,999,357 (1) Includes additional advances on existing securitizations. (2) These amounts are not reflected in the accompanying Condensed Consolidated SCF because the cash flows are between the VIEs and other entities included in the consolidation.
Schedule of Off-balance Sheet Variable Interest Entities Portfolio	The portfolio was comprised as follows: (in thousands) September 30, 2018 December 31, 2017 Spain Private Auto Issuing Note ("SPAIN") trust $ 3,835,018 $ 2,024,016 Total serviced for related parties 3,835,018 2,024,016 Chrysler Capital securitizations 822,041 1,404,232 Total serviced for third parties 822,041 1,404,232 Total serviced for other portfolio $ 4,657,059 $ 3,428,248

GOODWILL AND OTHER INTANGIBLES

GOODWILL AND OTHER INTANGIBLES (Tables)	9 Months Ended
	Sep. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The following table presents the Company's goodwill by its reporting units at September 30, 2018 : (in thousands) Consumer and Business Banking Commercial Banking CIB SC Total Goodwill $ 1,880,304 $ 1,412,995 $ 131,130 $ 1,019,960 $ 4,444,389
Schedule of Finite-Lived Intangible Assets	The following table details amounts related to the Company's intangible assets subject to amortization for the dates indicated. September 30, 2018 December 31, 2017 (in thousands) Net Carrying Amount Accumulated Amortization Net Carrying Amount Accumulated Amortization Intangibles subject to amortization: Dealer networks $ 397,000 $ (183,000 ) $ 426,411 $ (153,589 ) Chrysler relationship 68,750 (70,000 ) 80,000 (58,750 ) Trade name 15,000 (3,000 ) 15,900 (2,100 ) Other intangibles 9,228 (60,179 ) 13,442 (56,021 ) Total intangibles subject to amortization $ 489,978 $ (316,179 ) $ 535,753 $ (270,460 )
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	The estimated aggregate amortization expense related to intangibles, excluding any impairment charges, for each of the five succeeding calendar years ending December 31 is: Year Calendar Year Amount Recorded To Date Remaining Amount To Record (in thousands) 2018 $ 60,650 $ 45,864 $ 14,786 2019 58,989 — 58,989 2020 58,657 — 58,657 2021 39,903 — 39,903 2022 39,901 — 39,901 Thereafter 277,742 — 277,742

OTHER ASSETS (Tables)

OTHER ASSETS (Tables)	9 Months Ended
	Sep. 30, 2018
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of Other Assets	The following is a detail of items that comprised other assets at September 30, 2018 and December 31, 2017 : (in thousands) September 30, 2018 December 31, 2017 (As Revised - Note 1) Income tax receivables $ 293,891 $ 292,220 Derivative assets at fair value 636,892 448,977 Other repossessed assets 199,515 212,882 MSRs 162,754 149,197 Prepaid expenses 155,079 172,547 OREO 108,583 130,777 Deferred tax asset, net 758,463 771,652 Accrued interest receivable 554,422 577,585 Equity method investments 206,808 194,434 Miscellaneous assets and receivables 824,498 696,134 Total other assets $ 3,900,905 $ 3,646,405

DEPOSITS AND OTHER CUSTOMER A_2

DEPOSITS AND OTHER CUSTOMER ACCOUNTS (Tables)	9 Months Ended
	Sep. 30, 2018
Deposits [Abstract]
Summary of Deposits and Other Customer Accounts	Deposits and other customer accounts are summarized as follows: September 30, 2018 December 31, 2017 (dollars in thousands) Balance Percent of total deposits Balance Percent of total deposits Interest-bearing demand deposits $ 8,154,380 13.4 % $ 8,784,597 14.4 % Non-interest-bearing demand deposits 15,075,153 24.7 % 15,402,235 25.3 % Savings 5,889,833 9.7 % 5,903,897 9.7 % Customer repurchase accounts 550,357 0.9 % 802,119 1.4 % Money market 24,956,355 41.0 % 24,530,661 40.3 % CDs 6,315,919 10.3 % 5,407,594 8.9 % Total Deposits (1) $ 60,941,997 100.0 % $ 60,831,103 100.0 % (1) Includes foreign deposits, as defined by the FRB, of $8.6 billion and $9.1 billion at September 30, 2018 and December 31, 2017 , respectively.

BORROWINGS (Tables)

BORROWINGS (Tables)	9 Months Ended
	Sep. 30, 2018
Debt Instrument [Line Items]
Schedule of Borrowings and Other Debt Obligation	The following table presents information regarding the Bank's borrowings and other debt obligations at the dates indicated: September 30, 2018 December 31, 2017 (dollars in thousands) Balance Effective Rate Balance Effective Rate 8.750% subordinated debentures, due May 2018 $ — — % $ 192,019 8.92 % Subordinated term loan, due February 2019 99,237 8.20 % 111,883 7.12 % FHLB advances, maturing through September 2020 3,150,000 2.42 % 1,950,000 1.53 % Securities sold under repurchase agreements — — % 150,000 1.56 % Real estate investment trust preferred, callable May 2020 145,233 13.18 % 144,167 13.35 % Subordinated term loan, due August 2022 27,301 9.95 % 27,911 8.89 % Total Bank borrowings and other debt obligations $ 3,421,771 3.10 % $ 2,575,980 3.07 % The following table presents information regarding the Parent Company and its subsidiaries' borrowings and other debt obligations at the dates indicated: September 30, 2018 December 31, 2017 (dollars in thousands) Balance Effective Rate Balance Effective Rate Parent Company 3.45% senior notes, due August 2018 $ — — % $ 244,317 3.62 % 2.70% senior notes, due May 2019 178,575 2.82 % 998,349 2.82 % 2.65% senior notes, due April 2020 997,441 2.82 % 996,238 2.82 % 3.70% senior notes, due March 2022 1,440,058 3.74 % 1,440,044 3.74 % 3.40% senior notes, due January 2023 994,535 3.54 % 993,662 3.54 % 4.50% senior notes, due July 2025 1,095,835 4.56 % 1,095,449 4.56 % 4.40% senior notes, due July 2027 1,049,796 4.40 % 1,049,787 4.40 % Junior subordinated debentures - Sovereign Capital Trust IX, due July 2036 150,000 4.12 % 149,462 3.14 % Common securities - Sovereign Capital Trust IX 4,640 4.12 % 4,640 3.14 % Senior notes, due July 2019 (1) 388,709 3.13 % 388,565 2.31 % Senior notes, due September 2019 (1) 370,930 3.07 % 370,754 2.34 % Senior notes, due January 2020 (1) 302,613 3.12 % 302,494 2.40 % Senior notes, due September 2020 (2) 111,746 3.27 % 115,804 3.32 % Senior notes, due June 2022 (1) 427,846 3.37 % — — % Subsidiaries 2.00% subordinated debt, maturing through 2042 40,737 2.00 % 40,842 2.00 % Short-term borrowing, due within one year, maturing Oct 2018 24,000 2.20 % 24,000 1.38 % Total due to others overnight, due within one year, due July 2018 — — % 10,000 1.38 % Short-term borrowing, due within one year, maturing Oct 2018 19,188 0.25 % 37,546 0.25 % Short-term borrowings, due within one year, maturing through 2018 — — % 7,123 0.83 % Total Parent Company and subsidiaries' borrowings and other debt obligations $ 7,596,649 3.65 % $ 8,269,076 3.45 % (1) These notes bear interest at a rate equal to the three-month LIBOR plus 100 basis points per annum. (2) This note will bear interest at a rate equal to the three-month LIBOR plus 105 basis points per annum.
SC
Debt Instrument [Line Items]
Schedule of Borrowings and Other Debt Obligation	The following tables present information regarding SC's credit facilities as of September 30, 2018 and December 31, 2017 : September 30, 2018 (dollars in thousands) Balance Committed Amount Effective Rate Assets Pledged Restricted Cash Pledged Warehouse line, maturing on various dates (1) $ 352,945 $ 1,250,000 4.27 % $ 525,663 $ — Warehouse line, due November 2019 325,020 500,000 3.08 % 370,346 464 Warehouse line, due August 2020 (2) 3,370,243 4,150,000 3.20 % 4,614,029 4,464 Warehouse line, due October 2019 (3) 244,277 1,800,000 5.51 % 342,305 15 Warehouse line, due October 2019 (6) 28,265 400,000 8.63 % 39,928 4 Warehouse line, due August 2019 75,984 500,000 6.41 % 108,816 2,357 Warehouse line, due November 2019 963,599 1,000,000 3.05 % 1,356,132 1 Warehouse line, due October 2018 (7) — 300,000 2.39 % 219,148 315 Repurchase facility, due December 2018 (4)(5) 81,810 81,810 3.99 % 121,070 12,951 Repurchase facility, due December 2018 (4) 50,720 51,770 3.61 % 63,600 — Repurchase facility, due December 2018 (4) 139,190 139,895 3.3 % 173,980 — Total SC revolving credit facilities $ 5,632,053 $ 10,173,475 3.42 % $ 7,935,017 $ 20,571 (1) As of September 30, 2018 , one-half of the outstanding balance on this facility matures in March 2019 and the remaining balance matures in March 2020. (2) This line is held exclusively for financing of Chrysler Capital leases. The commitment amount was increased to $4.4 billion in November 2018 (3) The commitment amount of this warehouse line was increased to $2.05 billion in October 2018 (4) These repurchase facilities are collateralized by securitization notes payable retained by SC. These facilities have rolling maturities of up to one year . As the borrower, SC is exposed to liquidity risk due to changes in the market value of retrained securities pledged. In some instances, SC places or receives cash collateral with counterparties under collateral arrangements associated with SC's repurchase agreements. (5) This repurchase facility was settled and terminated in October 2018. (6) This warehouse line was settled and terminated in October 2018 (7) The maturity of this warehouse line was extended to January 2019 NOTE 10. BORROWINGS (continued) December 31, 2017 (dollars in thousands) Balance Committed Amount Effective Assets Pledged Restricted Cash Pledged Warehouse line, maturing on various dates $ 339,145 $ 1,250,000 2.53 % $ 461,353 $ 12,645 Warehouse line, due November 2019 435,220 500,000 1.92 % 521,365 16,866 Warehouse line, due August 2019 2,044,843 3,900,000 2.96 % 2,929,890 53,639 Warehouse line, due October 2019 226,577 1,800,000 4.95 % 311,336 6,772 Warehouse line, due October 2019 81,865 400,000 4.09 % 114,021 3,057 Warehouse line, due January 2018 336,484 500,000 2.87 % 473,208 — Warehouse line, due November 2019 403,999 1,000,000 2.66 % 546,782 14,729 Warehouse line, due October 2018 235,700 300,000 2.84 % 289,634 10,474 Warehouse line, due December 2018 — 300,000 1.49 % — — Repurchase facility, maturing on various dates 325,775 325,775 3.24 % 474,188 13,842 Repurchase facility, due April 2018 202,311 202,311 2.67 % 264,120 — Repurchase facility, due March 2018 147,500 147,500 3.91 % 222,108 — Repurchase facility, due March 2018 68,897 68,897 3.04 % 95,762 — Line of credit with related party, due December 2018 — 1,000,000 3.09 % — — Line of credit with related party, due December 2018 750,000 750,000 1.33 % — — Total SC revolving credit facilities $ 5,598,316 $ 12,444,483 2.73 % $ 6,703,767 $ 132,024 The following tables present information regarding SC's secured structured financings as of September 30, 2018 and December 31, 2017 : September 30, 2018 (dollars in thousands) Balance Initial Note Amounts Issued Initial Weighted Average Interest Rate Range Collateral (2) Restricted Cash SC public securitizations, maturing on various dates between February 2020 and October 2025 (1) $ 19,647,747 $ 40,552,552 1.16% - 3.53% $ 25,350,947 $ 1,526,329 SC privately issued amortizing notes, maturing on various dates between July 2019 and September 2028 5,219,532 11,452,243 0.88% - 2.89% 7,016,619 37,361 Total SC secured structured financings $ 24,867,279 $ 52,004,795 0.88% - 3.53% $ 32,367,566 $ 1,563,690 (1) Securitizations executed under Rule 144A of the Securities Act of 1933, as amended (the "Securities Act"), are included within this balance. (2) Secured structured financings may be collateralized by SC's collateral overages of other issuances. NOTE 10. BORROWINGS (continued) December 31, 2017 (dollars in thousands) Balance Initial Note Amounts Issued Initial Weighted Average Interest Rate Range Collateral Restricted Cash SC public securitizations, maturing on various dates between January 2019 and September 2024 (1)(2) $ 14,995,304 $ 36,800,642 0.89% - 2.80% $ 19,873,621 $ 1,470,459 SC privately issued amortizing notes, maturing on various dates between March 2018 and September 2028 (1) 7,564,637 12,278,282 0.88% - 4.09% 9,232,658 377,300 Total SC secured structured financings $ 22,559,941 $ 49,078,924 0.88% - 4.09% $ 29,106,279 $ 1,847,759 (1) SC has entered into various securitization transactions involving its retail automobile installment loans and leases. These transactions are accounted for as secured financings and therefore both the securitized RICs and the related securitization debt issued by SPEs remain on the Condensed Consolidated Balance Sheets . The maturity of this debt is based on the timing of repayments from the securitized assets. (2) Securitizations executed under Rule 144A of the Securities Act are included within this balance.

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE INCOME / (LOSS) (Tables)	9 Months Ended
	Sep. 30, 2018
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income / (Loss)	The following table presents the components of accumulated other comprehensive income/(loss), net of related tax, for the three-month and nine-month periods ended September 30, 2018 and 2017 , respectively. Total Other Total Accumulated Three-Month Period Ended September 30, 2018 June 30, 2018 September 30, 2018 (in thousands) Pretax Tax Net Activity Beginning Net Ending Change in accumulated other comprehensive income on cash flow hedge derivative financial instruments $ (7,485 ) $ 4,052 $ (3,433 ) Reclassification adjustment for net (gains) on cash flow hedge derivative financial instruments (1) (567 ) 178 (389 ) Net unrealized (losses) on cash flow hedge derivative financial instruments (8,052 ) 4,230 (3,822 ) $ (28,492 ) $ (3,822 ) $ (32,314 ) Change in unrealized (losses) on investments in debt securities AFS (69,101 ) 16,984 (52,117 ) Reclassification adjustment for net losses included in net income/(expense) on non-OTTI securities (2) 2,350 (578 ) 1,772 Net unrealized (losses) on investments in debt securities AFS (66,751 ) 16,406 (50,345 ) (325,575 ) (50,345 ) (375,920 ) Pension and post-retirement actuarial gain (3) 842 (216 ) 626 (55,382 ) 626 (54,756 ) As of September 30, 2018 $ (73,961 ) $ 20,420 $ (53,541 ) $ (409,449 ) $ (53,541 ) $ (462,990 ) Total Other Total Accumulated Nine-Month Period Ended September 30, 2018 December 31, 2017 September 30, 2018 (in thousands) Pretax Tax Net Activity Beginning Net Ending Change in accumulated other comprehensive income on cash flow hedge derivative financial instruments $ (42,590 ) $ 6,542 $ (36,048 ) Reclassification adjustment for net losses on cash flow hedge derivative financial instruments (1) 14,765 (4,643 ) 10,122 Net unrealized (losses) on cash flow hedge derivative financial instruments (27,825 ) 1,899 (25,926 ) $ (6,388 ) $ (25,926 ) $ (32,314 ) Change in unrealized (losses) on investments in debt securities AFS (236,880 ) 38,938 (197,942 ) Reclassification adjustment for net losses included in net income/(expense) on non-OTTI securities (2) 1,931 (317 ) 1,614 Net unrealized (losses) on investments in debt securities AFS (234,949 ) 38,621 (196,328 ) (140,498 ) (196,328 ) Cumulative effect of adoption of new ASUs (4) (39,094 ) Net unrealized (losses) on investments in debt securities AFS - upon adoption (235,422 ) (375,920 ) Pension and post-retirement actuarial gain (3) 2,526 (5,737 ) (3,211 ) (51,545 ) (3,211 ) (54,756 ) As of September 30, 2018 $ (260,248 ) $ 34,783 $ (225,465 ) $ (198,431 ) $ (264,559 ) $ (462,990 ) (1) Net gains/(losses) reclassified into Interest on borrowings and other debt obligations in the Condensed Consolidated Statements of Operations for settlements of interest rate swap contracts designated as cash flow hedges. (2) Net (gains)/losses reclassified into Net gain on sale of investment securities sales in the Condensed Consolidated Statements of Operations for the sale of AFS securities. (3) Included in the computation of net periodic pension costs. (4) Includes impact of other comprehensive income reclassified to Retained earnings as a result of the adoption of ASU 2018-02. Refer to Note 1 for further discussion. NOTE 11. ACCUMULATED OTHER COMPREHENSIVE INCOME / (LOSS) (continued) Total Other Total Accumulated Three-Month Period Ended September 30, 2017 June 30, 2017 September 30, 2017 (in thousands) Pretax Tax Net Activity Beginning Net Ending Change in accumulated other comprehensive income on cash flow hedge derivative financial instruments $ 5,298 $ (955 ) $ 4,343 Reclassification adjustment for net (gains) on cash flow hedge derivative financial instruments (1) (6,837 ) 2,002 (4,835 ) Net unrealized (losses) on cash flow hedge derivative financial instruments (1,539 ) 1,047 (492 ) $ (2,689 ) $ (492 ) $ (3,181 ) Change in unrealized gains on investment securities AFS 16,795 (5,910 ) 10,885 Reclassification adjustment for net (gains) included in net income/(expense) on non-OTTI securities (2) (6,707 ) 2,360 (4,347 ) Net unrealized gains on investment securities AFS 10,088 (3,550 ) 6,538 (94,436 ) 6,538 (87,898 ) Pension and post-retirement actuarial gain (4) 912 (355 ) 557 (54,688 ) 557 (54,131 ) As of September 30, 2017 $ 9,461 $ (2,858 ) $ 6,603 $ (151,813 ) $ 6,603 $ (145,210 ) Total Other Total Accumulated Nine-Month Period Ended September 30, 2017 December 31, 2016 September 30, 2017 (in thousands) Pretax Tax Net Activity Beginning Net Ending Change in accumulated other comprehensive income on cash flow hedge derivative financial instruments $ 12,469 $ (2,950 ) $ 9,519 Reclassification adjustment for net (gains) on cash flow hedge derivative financial instruments (1) (8,315 ) 2,340 (5,975 ) Net unrealized gains on cash flow hedge derivative financial instruments 4,154 (610 ) 3,544 $ (6,725 ) $ 3,544 $ (3,181 ) Change in unrealized gains on investment securities AFS 83,175 (29,892 ) 53,283 Reclassification adjustment for net (gains) included in net income/(expense) on non-OTTI securities (2) (16,276 ) 5,849 (10,427 ) Net unrealized gains on investment securities AFS 66,899 (24,043 ) 42,856 (130,754 ) 42,856 (87,898 ) Pension and post-retirement actuarial gain (4) 2,736 (1,138 ) 1,598 (55,729 ) 1,598 (54,131 ) As of September 30, 2017 $ 73,789 $ (25,791 ) $ 47,998 $ (193,208 ) $ 47,998 $ (145,210 ) (1) Net gains/(losses) reclassified into Interest on borrowings and other debt obligations in the Condensed Consolidated Statements of Operations for settlements of interest rate swap contracts designated as cash flow hedges. (2) Net (gains)/losses reclassified into Net gain on sale of investment securities sales in the Condensed Consolidated Statements of Operations for the sale of AFS securities. (3) Unrealized losses/(gains) previously recognized in accumulated other comprehensive income on securities for which OTTI was recognized during the period. See further discussion in Note 3 to the Condensed Consolidated Financial Statements . (4) Included in the computation of net periodic pension costs.

DERIVATIVES (Tables)

DERIVATIVES (Tables)	9 Months Ended
	Sep. 30, 2018
Derivative [Line Items]
Impact of Derivative Activities in the Condensed Consolidated Statement of Operations	The following Condensed Consolidated Statement of Operations line items were impacted by the Company’s derivative activities for the three-month and nine-month periods ended September 30, 2018 and 2017 : (in thousands) Three-Month Period Nine-Month Period Ended September 30, Derivative Activity (1) Line Item 2018 2017 2018 2017 Fair value hedges: Interest rate swaps Net Interest Income — (235 ) — (2,397 ) Cash flow hedges: Pay fixed-receive variable interest rate swaps Interest expense on borrowings 10,255 (1,846 ) $ 20,944 $ (8,317 ) Pay variable receive-fixed interest rate swap Interest income on loans (7,777 ) (1,668 ) (14,820 ) (7,955 ) Other derivative activities: Forward commitments to sell loans Miscellaneous income, net 2,653 (667 ) 1,900 (7,991 ) Interest rate lock commitments Miscellaneous income, net (1,232 ) (332 ) (953 ) 248 Mortgage servicing Miscellaneous income, net (1,652 ) 1,525 (12,079 ) 3,525 Customer related derivatives Miscellaneous income, net 1,007 627 8,953 (2,385 ) Foreign exchange Miscellaneous income, net (403 ) 1,951 5,406 5,097 Interest rate swaps, caps, and options Miscellaneous income, net 10,081 1,918 20,313 3,429 Interest expense — (552 ) — 3,110 Total return settlement Other administrative expenses — — — (505 ) Other Miscellaneous income, net 515 (303 ) (3,030 ) (1,247 ) (1) Gains are disclosed as positive numbers while losses are shown as a negative number regardless of the line item being affected.
Offsetting of Financial Assets	Offsetting of Financial Assets Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet (in thousands) Gross Amounts of Recognized Assets Gross Amounts Offset in the Condensed Consolidated Balance Sheet Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheet Financial Instruments Cash Collateral Received Net Amount September 30, 2018 Cash flow hedges $ 78,817 $ — $ 78,817 $ — $ 41,465 $ 37,352 Other derivative activities (1) 559,708 6,534 553,174 1,046 132,223 419,905 Total derivatives subject to a master netting arrangement or similar arrangement 638,525 6,534 631,991 1,046 173,688 457,257 Total derivatives not subject to a master netting arrangement or similar arrangement (2) 2,584 — 2,584 — — 2,584 Total Derivative Assets $ 641,109 $ 6,534 $ 634,575 $ 1,046 $ 173,688 $ 459,841 December 31, 2017 Cash flow hedges $ 49,442 $ — $ 49,442 $ — $ 3,076 $ 46,366 Other derivative activities (1) 411,697 6,731 404,966 2,021 77,975 324,970 Total derivatives subject to a master netting arrangement or similar arrangement 461,139 6,731 454,408 2,021 81,051 371,336 Total derivatives not subject to a master netting arrangement or similar arrangement (2) 2,105 — 2,105 — — 2,105 Total Derivative Assets $ 463,244 $ 6,731 $ 456,513 $ 2,021 $ 81,051 $ 373,441 (1) Includes customer-related and other derivatives. (2) Includes mortgage banking derivatives.
Offsetting of Financial Liabilities	Offsetting of Financial Liabilities Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet (in thousands) Gross Amounts of Recognized Liabilities Gross Amounts Offset in the Condensed Consolidated Balance Sheet Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheet Financial Instruments Cash Collateral Pledged Net Amount September 30, 2018 Cash flow hedges $ 132,615 $ — $ 132,615 $ — $ — $ 132,615 Other derivative activities (1) 485,344 20,208 465,136 — 274,702 190,434 Total derivatives subject to a master netting arrangement or similar arrangement 617,959 20,208 597,751 — 274,702 323,049 Total derivatives not subject to a master netting arrangement or similar arrangement (2) — — — — — — Total Derivative Liabilities $ 617,959 $ 20,208 $ 597,751 $ — $ 274,702 $ 323,049 December 31, 2017 Cash flow hedges $ 84,911 $ — $ 84,911 $ — $ 622 $ 84,289 Other derivative activities (1) 342,752 16,236 326,516 — 165,716 160,800 Total derivatives subject to a master netting arrangement or similar arrangement 427,663 16,236 411,427 — 166,338 245,089 Total derivatives not subject to a master netting arrangement or similar arrangement (2) 148 — 148 — — 148 Total Derivative Liabilities $ 427,811 $ 16,236 $ 411,575 $ — $ 166,338 $ 245,237 (1) Includes customer-related and other derivatives. (2) Includes mortgage banking derivatives.
Designated as hedging instrument
Derivative [Line Items]
Schedule of Derivative Instruments	Derivatives designated as accounting hedges at September 30, 2018 and December 31, 2017 included: (dollars in thousands) Notional Amount Asset Liability Weighted Average Receive Rate Weighted Average Pay Rate Weighted Average Life (Years) September 30, 2018 Cash flow hedges: Pay fixed — receive variable interest rate swaps $ 4,311,324 $ 70,985 $ 1,502 2.25 % 1.51 % 1.56 Pay variable - receive fixed interest rate swaps 4,000,000 — 131,113 1.41 % 2.15 % 2.28 Interest rate floor 2,000,000 7,832 — 0.07 % — % 2.16 Total $ 10,311,324 $ 78,817 $ 132,615 1.50 % 1.47 % 1.96 December 31, 2017 Cash flow hedges: Pay fixed — receive variable interest rate swaps $ 5,183,511 $ 46,422 $ 4,458 0.05 % 0.14 % 2.12 Pay variable - receive fixed interest rate swaps 4,000,000 — 80,453 1.41 % 1.42 % 3.02 Interest rate floor 1,000,000 3,020 — — % — % 2.64 Total $ 10,183,511 $ 49,442 $ 84,911 0.58 % 0.63 % 2.53
Not designated as hedging instrument
Derivative [Line Items]
Schedule of Other Derivative Activities	Other derivative activities at September 30, 2018 and December 31, 2017 included: Notional Asset derivatives Fair value Liability derivatives Fair value (in thousands) September 30, 2018 December 31, 2017 September 30, 2018 December 31, 2017 September 30, 2018 December 31, 2017 Mortgage banking derivatives: Forward commitments to sell loans $ 361,175 $ 311,852 $ 1,432 $ 3 $ — $ 459 Interest rate lock commitments 170,576 126,194 1,152 2,105 — — Mortgage servicing 395,000 330,000 1,246 193 15,224 2,092 Total mortgage banking risk management 926,751 768,046 3,830 2,301 15,224 2,551 Customer related derivatives: Swaps receive fixed 11,154,700 9,328,079 16,584 72,912 227,829 70,348 Swaps pay fixed 11,447,206 9,576,893 291,571 110,109 14,913 51,380 Other 1,762,754 1,834,962 16,421 19,971 14,467 18,308 Total customer related derivatives 24,364,660 20,739,934 324,576 202,992 257,209 140,036 Other derivative activities: Foreign exchange contracts 3,235,561 2,764,999 28,976 24,932 25,511 25,521 Interest rate swap agreements 2,578,583 1,749,349 19,367 9,596 1,190 1,631 Interest rate cap agreements 8,360,491 10,932,707 178,853 135,942 — 32,109 Options for interest rate cap agreements 8,343,345 10,906,081 — 32,165 178,752 135,824 Other 961,432 824,786 6,690 5,874 7,458 5,228 Total $ 48,770,823 $ 48,685,902 $ 562,292 $ 413,802 $ 485,344 $ 342,900

FAIR VALUE (Tables)

FAIR VALUE (Tables)	9 Months Ended
	Sep. 30, 2018
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The following tables present the assets and liabilities that are measured at fair value on a recurring basis by major product category and fair value hierarchy as of September 30, 2018 and December 31, 2017 . (in thousands) Level 1 Level 2 Level 3 Balance at Level 1 Level 2 Level 3 Balance at Financial assets: U.S. Treasury securities $ 441,584 $ 1,271,950 $ — $ 1,713,534 $ 139,615 $ 858,497 $ — $ 998,112 Corporate debt — 122,295 — 122,295 — 11,660 — 11,660 ABS — 115,381 345,644 461,025 — 156,910 350,252 507,162 State and municipal securities — 18 — 18 — 23 — 23 MBS — 9,463,640 — 9,463,640 — 12,885,412 — 12,885,412 Investment in debt securities AFS (3)(6) 441,584 10,973,284 345,644 11,760,512 139,615 13,912,502 350,252 14,402,369 Other investments - trading securities 3 1,989 — 1,992 1 — — 1 RICs HFI (4) — — 136,499 136,499 — — 186,471 186,471 LHFS (1)(5) — 207,649 — 207,649 — 197,691 — 197,691 MSRs (2) — — 160,109 160,109 — — 145,993 145,993 Other assets - derivatives (3) — 639,931 1,178 641,109 — 461,139 2,105 463,244 Total financial assets (7) $ 441,587 $ 11,822,853 $ 643,430 $ 12,907,870 $ 139,616 $ 14,571,332 $ 684,821 $ 15,395,769 Financial liabilities: Other liabilities - derivatives (3) — 617,199 760 617,959 — 427,217 594 427,811 Total financial liabilities $ — $ 617,199 $ 760 $ 617,959 $ — $ 427,217 $ 594 $ 427,811 (1) LHFS disclosed on the Condensed Consolidated Balance Sheet s also includes LHFS that are held at the lower of cost or fair value and are not presented within this table. (2) The Company has total MSRs of $162.8 million and $149.2 million as of September 30, 2018 .and December 31, 2017 , respectively. The Company has elected to account for the majority of its MSR balance using the FVO, while the remainder of the MSRs are accounted for using the lower of cost or fair value and are not presented within this table. (3) Refer to Note 3 for the fair value of investment securities and to Note 12 for the fair values of derivative assets and liabilities, on a further disaggregated basis. (4) RICs collateralized by vehicle titles at SC and RV/marine loans at SBNA. (5) Residential mortgage loans. (6) Investment in debt securities AFS disclosed on the Consolidated Balance Sheets at December 31, 2017 included $10.8 million of equity securities valued using the net asset value as a practical expedient that are not presented within this table. (7) Approximately $643.4 million of these financial assets were measured using model-based techniques, or Level 3 inputs, and represented approximately 5.0% of total assets measured at fair value on a recurring basis and approximately 0.5% of total consolidated assets.
Fair Value Measurements, Nonrecurring	Assets measured at fair value on a nonrecurring basis that were still held on the balance sheet were as follows: (in thousands) Level 1 Level 2 Level 3 Balance at Level 1 Level 2 Level 3 Balance at Impaired commercial LHFI $ 56,156 $ 95,365 $ 291,180 $ 442,701 $ — $ 226,832 $ 356,343 $ 583,175 Foreclosed assets — 15,168 87,279 102,447 — 20,011 106,581 126,592 Vehicle inventory — 280,079 — 280,079 — 325,203 — 325,203 LHFS (1) — — 939,384 939,384 — — 2,324,830 2,324,830 Auto loans impaired due to bankruptcy — 179,807 — 179,807 — 121,578 — 121,578 MSRs — — 9,514 9,514 — — 9,273 9,273 (1) These amounts include $933.4 million and $1.1 billion of personal LHFS that were impaired as of September 30, 2018 and December 31, 2017 , respectively.
Increases and Decreases in Value of Certain Assets Measured at Fair Value on Nonrecurring Basis	The following table presents the increases and decreases in value of certain assets that are measured at fair value on a nonrecurring basis for which a fair value adjustment has been included in the Condensed Consolidated Statements of Operations relating to assets held at period-end: Three-Month Period Ended September 30, 2018 Nine-Month Period Ended September 30, (in thousands) Statement of Operations Location 2018 2017 2018 2017 Impaired LHFI Provision for credit losses $ (45,515 ) $ 617 $ (44,936 ) $ (26,070 ) Foreclosed assets Miscellaneous income (1) (5,750 ) (777 ) (10,351 ) (5,448 ) LHFS Provision for credit losses — — (387 ) (13,200 ) LHFS Miscellaneous income (1) (86,838 ) (84,840 ) (236,549 ) (246,882 ) Auto loans impaired due to bankruptcy Provision for credit losses (5,034 ) (17,471 ) (93,846 ) (65,584 ) MSRs Miscellaneous income, net (940 ) 123 (560 ) 320 (1) These amounts reduce Miscellaneous income.
Rollforward for Recurring Assets and Liabilities	The tables below present the changes in Level 3 balances for the three-month and nine-month periods ended September 30, 2018 and 2017 , respectively, for those assets and liabilities measured at fair value on a recurring basis. Three-Month Period Ended September 30, 2018 Three-Month Period Ended September 30, 2017 (in thousands) Investments RICs Held for Investment MSRs Derivatives, net Total Investments RICs Held for Investment MSRs Derivatives, net Total Balances, beginning of period $ 346,856 $ 152,082 $ 158,470 $ 545 $ 657,953 $ 587,571 $ 207,216 $ 146,091 $ (29,020 ) $ 911,858 Losses in other comprehensive income (702 ) — — — (702 ) (1,506 ) — — — (1,506 ) Gains/(losses) in earnings — 4,015 3,518 (1,547 ) 5,986 — 27,759 (1,578 ) (324 ) 25,857 Additions/Issuances — — 3,899 — 3,899 — — 4,099 — 4,099 Settlements (1) (510 ) (19,598 ) (5,778 ) 1,420 (24,466 ) (215,881 ) (30,281 ) (5,088 ) 31,222 (220,028 ) Balances, end of period $ 345,644 $ 136,499 $ 160,109 $ 418 $ 642,670 $ 370,184 $ 204,694 $ 143,524 $ 1,878 $ 720,280 Changes in unrealized gains (losses) included in earnings related to balances still held at end of period $ — $ 4,015 $ 3,518 $ (315 ) $ 7,218 $ — $ 27,759 $ (1,578 ) $ 8 $ 26,189 Nine-Month Period Ended September 30, 2018 Nine-Month Period Ended September 30, 2017 (in thousands) Investments RICs HFI MSRs Derivatives, net Total Investments RICs HFI MSRs Derivatives, net Total Balances, beginning of period $ 350,252 $ 186,471 $ 145,993 $ 1,514 $ 684,230 $ 814,567 $ 217,170 $ 146,589 $ (29,000 ) $ 1,149,326 Losses in other comprehensive income (2,476 ) — — — (2,476 ) (4,184 ) — — — (4,184 ) Gains/(losses) in earnings — 14,051 17,287 (2,712 ) 28,626 — 49,392 (1,315 ) (539 ) 47,538 Additions/Issuances — 3,276 9,496 — 12,772 — 19,727 12,696 — 32,423 Settlements (1) (2,132 ) (67,299 ) (12,667 ) 1,616 (80,482 ) (440,199 ) (81,595 ) (14,446 ) 31,417 (504,823 ) Balances, end of period $ 345,644 $ 136,499 $ 160,109 $ 418 $ 642,670 $ 370,184 $ 204,694 $ 143,524 $ 1,878 $ 720,280 Changes in unrealized gains (losses) included in earnings related to balances still held at end of period $ — $ 14,051 $ 17,287 $ (1,759 ) $ 29,579 $ — $ 49,392 $ (1,315 ) $ (787 ) $ 47,290 (1) Settlements include charge-offs, prepayments, paydowns and maturities.
Quantitative Information on Level 3 Recurring Assets and Liabilities	The following table presents quantitative information about the significant unobservable inputs within significant Level 3 recurring and nonrecurring assets and liabilities at September 30, 2018 and December 31, 2017 : (dollars in thousands) Fair Value at September 30, 2018 Valuation Technique Unobservable Inputs Range Financial Assets: ABS Financing bonds $ 303,847 DCF Discount Rate (1) 3.11% - 3.37% (3.15%) Sale-leaseback securities $ 41,797 Consensus Pricing (2) Offered quotes (3) 111.80 % RICs HFI $ 136,499 DCF CPR (4) 6.66 % Discount Rate (5) 9.50% - 14.50% (12.55% ) Recovery Rate (6) 25.00% - 43.00% (41.57% ) Personal LHFS $ 933,380 Lower of Market or Income Approach Market Participant View 70.00% - 80.00% Discount Rate 15.00% - 25.00% Default Rate 30.00% - 40.00% Net Principal & Interest Payment Rate 70.00% - 85.00% Loss Severity Rate 90.00% - 95.00% MSRs (11) $ 160,109 DCF CPR (7) 6.92% - 100.00% (8.52%) Discount Rate (8) 9.75 % Mortgage banking interest rate lock commitments $ 1,152 DCF Pull through percentage (9) 77.10 % MSR value (10) 0.80% - 1.06% (1.16%) (1) Based on the applicable term and discount index. (2) Consensus pricing refers to fair value estimates that are generally developed using information such as dealer quotes or other third-party valuations or comparable asset prices. (3) Based on the nature of the input, a range or weighted average does not exist. For sale-leaseback securities, the Company owns one security. (4) Based on the analysis of available data from a comparable market securitization of similar assets. (5) Based on the cost of funding of debt issuance and recent historical equity yields. (6) Based on the average severity utilizing reported severity rates and loss severity utilizing available market data from a comparable securitized pool. (7) Average CPR projected from collateral stratified by loan type and note rate. (8) Average discount rate from collateral stratified by loan type and note rate. (9) Historical weighted average based on principal balance calculated as the percentage of loans originated for sale divided by total commitments less outstanding commitments. (10) MSR value is the estimated value of the servicing right embedded in the underlying loan, expressed in basis points of outstanding unpaid principal balance. (11) Excludes MSR valued on a non-recurring basis for which we do not consider there to be significant unobservable assumptions. NOTE 14. FAIR VALUE (continued) (dollars in thousands) Fair Value at December 31, 2017 Valuation Technique Unobservable Inputs Range Financing bonds ABS Financing bonds $ 304,727 DCF Discount Rate (1) 2.16% - 2.90% (2.28%) Sale-leaseback securities $ 45,525 Consensus Pricing (2) Offered Quotes (3) 120.19 % RICs HFI $ 186,471 DCF CPR (4) 6.66 % Discount Rate (5) 9.50% - 14.50% (12.37%) Recovery Rate (6) 25.00% - 43.00% (41.51%) Personal LHFS $ 1,062,090 Lower of Market or Income Approach Market Participant View 70.00% - 80.00% Discount Rate 15.00% - 20.00% Default Rate 30.00% - 40.00% Net Principal & Interest Payment Rate 70.00% - 85.00% Loss Severity Rate 90.00% - 95.00% RICs HFS $ 1,101,049 DCF Discount Rate 3.00% - 6.00% Default Rate 3.00% - 4.00% Prepayment Rate 15.00% - 20.00% Loss Severity Rate 50.00% - 60.00% MSRs (11) $ 145,993 DCF CPR (7) 0.06% - 46.95% (9.80%) Discount Rate (8) 9.90 % Mortgage banking interest rate lock commitments $ 2,105 DCF Pull through percentage (9) 76.98 % MSR Value (10) 0.73% - 1.03% (0.95%) (1) Based on the applicable term and discount index. (2) Consensus pricing refers to fair value estimates that are generally developed using information such as dealer quotes or other third-party valuations or comparable asset prices. (3) Based on the nature of the input, a range or weighted average does not exist. For sale-leaseback securities, the Company owns one security. (4) Based on the analysis of available data from a comparable market securitization of similar assets. (5) Based on the cost of funding of debt issuance and recent historical equity yields. (6) Based on the average severity utilizing reported severity rates and loss severity utilizing available market data from a comparable securitized pool. (7) Average CPR projected from collateral stratified by loan type and note rate. (8) Average discount rate from collateral stratified by loan type and note rate. (9) Historical weighted average based on principal balance calculated as the percentage of loans originated for sale divided by total commitments less outstanding commitments. (10) MSR value is the estimated value of the servicing right embedded in the underlying loan, expressed in basis points of outstanding unpaid principal balance. (11) Excludes MSR valued on a non-recurring basis for which we do not consider there to be significant unobservable assumptions.
Schedule of Fair Value of Financial Instruments	The carrying amounts and estimated fair values, as well as the level within the fair value hierarchy, of the Company's financial instruments are as follows: September 30, 2018 December 31, 2017 (in thousands) Carrying Value Fair Value Level 1 Level 2 Level 3 Carrying Value Fair Value Level 1 Level 2 Level 3 Financial assets: Cash and amounts due from depository institutions $ 6,505,522 $ 6,505,522 $ 6,505,522 $ — $ — $ 6,519,967 $ 6,519,967 $ 6,519,967 $ — $ — Investment in debt securities AFS (2) 11,760,512 11,760,512 441,584 10,973,284 345,644 14,402,369 14,402,369 139,615 13,912,502 350,252 Investment in debt securities HTM 2,825,768 2,713,695 — 2,713,695 — 1,799,808 1,773,938 — 1,773,938 — Other investments - trading securities 1,992 1,992 3 1,989 — 1 1 1 — — LHFI, net 81,104,940 81,313,138 56,156 95,365 81,161,617 76,795,794 78,579,144 — 136,832 78,442,312 LHFS 1,147,033 1,147,033 — 207,649 939,384 2,522,486 2,522,521 — 197,691 2,324,830 Restricted cash 2,830,691 2,830,691 2,830,691 — — 3,818,807 3,818,807 3,818,807 — — MSRs (1) 162,754 169,623 — — 169,623 149,197 155,266 — — 155,266 Derivatives 641,109 641,109 — 639,931 1,178 463,244 463,244 — 461,139 2,105 Financial liabilities: Deposits 60,941,997 60,883,972 54,628,150 6,255,822 — 60,831,103 60,864,110 55,456,511 5,407,599 — Borrowings and other debt obligations 41,517,752 41,578,261 — 28,853,169 12,725,092 39,003,313 39,335,087 — 23,281,166 16,053,921 Derivatives 617,959 617,959 — 617,199 760 427,811 427,811 — 427,217 594 (1) The Company has elected to account for the majority of its MSR balance using the FVO, while the remainder of the MSRs are accounted for using the lower of cost or fair value. (2) Investment in debt securities AFS disclosed on the Consolidated Balance Sheets at December 31, 2017 included $10.8 million of equity securities valued using net asset value as a practical expedient that are not presented within this table. The balance of these equity securities at September 30, 2018 is $10.9 million and is included in the Other investments line item on the Condensed Consolidated Balance Sheets .
Summary of Difference Between Fair Value and Principal Balance of LHFS	The following table summarizes the differences between the fair value and the principal balance of LHFS and RICs measured at fair value on a recurring basis as of September 30, 2018 and December 31, 2017 : September 30, 2018 December 31, 2017 (in thousands) Fair Value Aggregate UPB Difference Fair Value Aggregate UPB Difference LHFS (1) $ 207,649 $ 205,517 $ 2,132 $ 197,691 $ 194,928 $ 2,763 RICs HFI 136,499 154,429 (17,930 ) 186,471 211,580 (25,109 ) Nonaccrual loans 7,499 10,632 (3,133 ) 15,023 19,836 (4,813 ) (1) LHFS disclosed on the Condensed Consolidated Balance Sheet s also includes LHFS that are held at the lower of cost or fair value that are not presented within this table. There were no nonaccrual loans related to the LHFS measured using the FVO.

NON-INTEREST INCOME (Tables)

NON-INTEREST INCOME (Tables)	9 Months Ended
	Sep. 30, 2018
Revenue from Contract with Customer [Abstract]
Details of Non-Interest Income	The following table presents the details of the Company's Non-interest income for the following periods: Three-Month Period Nine-Month Period Ended September 30, (in thousands) 2018 2017 (1) 2018 2017 (1) Non-interest income: Consumer and commercial fees $ 144,505 $ 151,906 $ 420,843 $ 468,609 Lease income 610,324 509,714 1,720,526 1,494,801 Miscellaneous income, net Mortgage banking income, net 7,154 14,783 26,432 43,049 BOLI 14,759 17,807 44,142 49,159 Capital market revenue 31,810 51,587 129,506 137,175 Net gain on sale of operating leases 48,965 36,206 167,906 98,731 Asset and wealth management fees 41,299 34,775 128,557 110,713 Loss on sale of non-mortgage loans (86,745 ) (76,898 ) (205,526 ) (234,503 ) Other miscellaneous income, net 11,673 48,894 11,981 67,354 Net (losses)/gains on sale of investment securities (1,688 ) 6,707 (1,931 ) 16,276 Total non-interest income $ 822,056 $ 795,481 $ 2,442,436 $ 2,251,364 (1) - Prior period amounts have not been adjusted under the modified retrospective method. For further information, see Note 1.
Disaggregation of Revenue from Contracts with Customers	The following table presents the Company's Non-interest income disaggregated by revenue source. Three-Month Period Nine-Month Period Ended September 30, (in thousands) 2018 2017 (1) 2018 2017 (1) Non-interest income: In-scope of revenue from contracts with customers: Depository services (2) $ 59,704 $ 62,346 $ 175,482 $ 185,201 Commission and trailer fees (3) 27,626 25,484 89,058 86,831 Interchange income, net (3) 15,780 13,429 45,423 42,823 Underwriting service fees (3) 11,282 32,879 60,626 75,441 Asset and wealth management fees (3) 41,190 27,928 121,544 86,989 Other revenue from contracts with customers (3) 8,807 9,984 26,493 30,854 Total in-scope of revenue from contracts with customers 164,389 172,050 518,626 508,139 Out-of-scope of revenue from contracts with customers: Consumer and commercial fees (4) 74,558 83,854 218,733 265,353 Lease income 610,324 509,714 1,720,526 1,494,801 Miscellaneous income/(loss) (4) (25,527 ) 23,156 (13,518 ) (33,205 ) Net (losses)/gains on sale of investment securities (1,688 ) 6,707 (1,931 ) 16,276 Total out-of-scope of revenue from contracts with customers 657,667 623,431 1,923,810 1,743,225 Total non-interest income $ 822,056 $ 795,481 $ 2,442,436 $ 2,251,364 (1) - Prior period amounts have not been adjusted under the modified retrospective method. For further information, see Note 1. (2) - Primarily recorded in the Company's Condensed Consolidated Statements of Operations within Consumer and commercial fees . (3) - Primarily recorded in the Company's Condensed Consolidated Statements of Operations within Miscellaneous income, net. (4) - The balance presented excludes certain revenue streams that are considered in-scope and presented above.

COMMITMENTS, CONTINGENCIES AN_2

COMMITMENTS, CONTINGENCIES AND GUARANTEES (Tables)	9 Months Ended
	Sep. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Schedule of Commitments Amount	The following table details the amount of commitments at the dates indicated: Other Commitments September 30, 2018 December 31, 2017 (in thousands) Commitments to extend credit $ 30,950,860 $ 29,475,864 Letters of credit 1,452,341 1,559,297 Unsecured revolving lines of credit 27,476 27,938 Recourse exposure on sold loans 37,410 46,572 Commitments to sell loans 22,167 19,477 Total commitments $ 32,490,254 $ 31,129,148
Schedule of Commitments to Extend Credit, Expiration Periods	The following table details the amount of commitments to extend credit expiring per period as of the dates indicated: (in thousands) September 30, 2018 December 31, 2017 1 year or less $ 4,848,137 $ 5,858,236 Over 1 year to 3 years 4,933,076 5,381,113 Over 3 years to 5 years 6,813,420 4,478,320 Over 5 years (1) 14,356,227 13,758,195 Total $ 30,950,860 $ 29,475,864 (1) Includes certain commitments to extend credit that do not have a contractual maturity date, but are expected to be outstanding more than 5 years .
Schedule of Letters of Credit, Expiration Periods	The following table details the amount of letters of credit expiring per period as of the dates indicated: (in thousands) September 30, 2018 December 31, 2017 1 year or less $ 847,200 $ 918,191 Over 1 year to 3 years 293,801 286,505 Over 3 years to 5 years 247,483 312,881 Over 5 years 63,857 41,720 Total $ 1,452,341 $ 1,559,297

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	9 Months Ended
	Sep. 30, 2018
Related Party Transactions [Abstract]
Summary of Contributions from Santander	Contributions from Santander that impact common stock and paid in capital within the Condensed Consolidated Statements of Stockholder's Equity are disclosed within the table below: Nine-Month Period Ended September 30, (in thousands) 2018 2017 Cash contribution $ 5,741 $ 9,000 Adjustment to book value of assets purchased on January 1 277 — Deferred tax asset on purchased assets 3,156 — Contribution from shareholder $ 9,174 $ 9,000

BUSINESS SEGMENT INFORMATION (T

BUSINESS SEGMENT INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2018
Segment Reporting [Abstract]
Schedule of Segment Reporting Information	The following tables present certain information regarding the Company’s segments. For the Three-Month Period Ended SHUSA Reportable Segments September 30, 2018 Consumer & Business Banking Commercial Banking CIB Other (2) SC (3) SC Purchase Price Adjustments (4) Eliminations (4) Total (in thousands) Net interest income $ 330,508 $ 160,590 $ 33,552 $ 58,775 $ 998,211 $ 7,357 $ 9,768 $ 1,598,761 Non-interest income 75,907 18,085 38,339 89,283 613,882 2,428 (15,868 ) 822,056 Provision for / (release of) credit losses 23,690 (25,112 ) 3,160 18,273 597,914 3,089 — 621,014 Total expenses 365,883 75,199 57,134 225,260 717,356 11,882 (2,327 ) 1,450,387 Income/(loss) before income taxes 16,842 128,588 11,597 (95,475 ) 296,823 (5,186 ) (3,773 ) 349,416 Intersegment revenue/(expense) (1) 604 2,044 (2,556 ) (92 ) — — — — Total assets 19,832,176 25,303,681 8,072,478 35,612,785 42,806,955 — — 131,628,075 For the Nine-Month Period Ended SHUSA Reportable Segments September 30, 2018 Consumer & Business Banking Commercial Banking CIB Other (2) SC (3) SC Purchase Price Adjustments (4) Eliminations (4) Total (in thousands) Net interest income $ 951,554 $ 476,348 $ 97,142 $ 187,845 $ 2,975,396 $ 24,945 $ 27,963 $ 4,741,193 Non-interest income 228,372 67,793 153,717 310,824 1,713,311 7,983 (39,564 ) 2,442,436 Provision for / (release of) credit losses 80,363 (47,854 ) 4,868 33,231 1,514,799 23,290 — 1,608,697 Total expenses 1,104,186 242,605 173,708 668,239 2,125,272 35,293 (7,806 ) 4,341,497 Income/(loss) before income taxes (4,623 ) 349,390 72,283 (202,801 ) 1,048,636 (25,655 ) (3,795 ) 1,233,435 Intersegment revenue/(expense) (1) 1,802 6,137 (8,364 ) 425 — — — — Total assets 19,832,176 25,303,681 8,072,478 35,612,785 42,806,955 — — 131,628,075 (1) Intersegment revenue/(expense) represents charges or credits for funds used or provided by each of the segments and is included in net interest income. (2) Other includes the results of the entities transferred to the IHC, earnings from non-strategic assets, the investment portfolio, interest expense on the Bank’s and the Company's borrowings and other debt obligations, amortization of intangible assets and certain unallocated corporate income and indirect expenses. (3) Management of SHUSA manages SC by analyzing the pre-Change in Control results of SC as disclosed in this column. (4) Purchase Price Adjustments represents the impact that SC purchase marks had on the results of SC included within the consolidated operations of SHUSA, while eliminations eliminate intercompany transactions. NOTE 18. BUSINESS SEGMENT INFORMATION (continued) For the Three-Month Period Ended SHUSA Reportable Segments September 30, 2017 Consumer & Business Banking Commercial Banking CIB Other (2) SC (3) SC Purchase Price Adjustments (4) Eliminations (4) Total (in thousands) Net interest income $ 287,676 $ 157,779 $ 34,638 $ 67,651 $ 1,022,380 $ 31,731 $ 5,445 $ 1,607,300 Non-interest income 98,118 17,993 65,421 142,754 496,728 (13,779 ) (11,754 ) 795,481 Provision for / (release of) credit losses 20,716 3,034 11,599 48,811 571,012 31,513 — 686,685 Total expenses 358,657 76,889 55,361 217,243 671,648 10,946 (3,798 ) 1,386,946 Income/(loss) before income taxes 6,421 95,849 33,099 (55,649 ) 276,448 (24,507 ) (2,511 ) 329,150 Intersegment revenue/(expense) (1) 611 1,422 (2,041 ) 8 — — — — Total assets 18,281,572 25,680,652 7,399,192 41,859,144 38,746,090 — — 131,966,650 For the Nine-Month Period Ended SHUSA Reportable Segments September 30, 2017 Consumer & Business Banking Commercial Banking CIB Other (2) SC (3) SC Purchase Price Adjustments (4) Eliminations (4) Total (in thousands) Net interest income $ 827,475 $ 473,037 $ 117,728 $ 189,650 $ 3,139,775 $ 103,132 $ 21,612 $ 4,872,409 Non-interest income 274,938 51,775 159,131 447,372 1,363,948 (12,044 ) (33,756 ) 2,251,364 Provision for / (release of) credit losses 64,577 7,331 23,871 80,472 1,765,518 124,068 — 2,065,837 Total expenses 1,115,521 233,981 161,423 685,181 1,910,365 34,326 (16,261 ) 4,124,536 Income/(loss) before income taxes (77,685 ) 283,500 91,565 (128,631 ) 827,840 (67,306 ) 4,117 933,400 Intersegment revenue/(expense) (1) 1,817 4,474 (6,527 ) 236 — — — — Total assets 18,281,572 25,680,652 7,399,192 41,859,144 38,746,090 — — 131,966,650 (1) Intersegment revenue/(expense) represents charges or credits for funds used or provided by each of the segments and is included in net interest income. (2) Other includes the results of the entities transferred to the IHC, earnings from non-strategic assets, the investment portfolio, interest expense on the Bank’s and the Company's borrowings and other debt obligations, amortization of intangible assets and certain unallocated corporate income and indirect expenses. (3) Management of SHUSA manages SC by analyzing the pre-Change in Control results of SC as disclosed in this column. (4) Purchase Price Adjustments represents the impact that SC purchase marks had on the results of SC included within the consolidated operations of SHUSA, while eliminations eliminate intercompany transactions.

BASIS OF PRESENTATION AND ACC_4

BASIS OF PRESENTATION AND ACCOUNTING POLICIES (General) (Details)	9 Months Ended
	Sep. 30, 2018
SC
Noncontrolling Interest [Line Items]
Ownership percentage by parent	68.30%
Percentage owned by noncontrolling shareholders	31.70%
SC
Noncontrolling Interest [Line Items]
Financing contract term	10 years

BASIS OF PRESENTATION AND ACC_5

BASIS OF PRESENTATION AND ACCOUNTING POLICIES (Intermediate Holding Company) (Details) - USD ($) $ in Thousands		Jul. 02, 2018	Jul. 01, 2017	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Jan. 01, 2018	Dec. 31, 2016
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total assets				$ 131,628,075	$ 130,122,747	$ 129,211,443	$ 131,966,650	$ 134,737,553	$ 136,083,918	$ 130,122,747	$ 134,737,553	$ 131,628,075	$ 131,966,650	$ 128,274,525	$ 128,276,447
Total liabilities				107,897,176	105,982,366	105,380,845	108,508,982	111,851,612	113,488,704	105,982,366	111,851,612	107,897,176	108,508,982	104,583,693	104,582,315
Total stockholders' equity				23,730,899	24,140,381	23,830,598	23,457,668	22,885,940	22,595,214	24,140,381	22,885,940	23,730,899	23,457,668	23,690,832	$ 23,694,132	$ 22,378,758
Net income				$ 166,976	$ 255,415	$ 185,112	$ 161,357	$ 179,108	$ 110,450	$ 440,527	$ 289,558	607,503	450,916	$ 552,350
Contribution to stockholder's equity		$ 4,400	$ 322,100
SAM
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total assets		5,400
Total liabilities		1,000
Total stockholders' equity		$ 4,400
Contribution to stockholder's equity	[1]											4,396	0
SAM | Not Retrospectively Restating Financial Statements for Contributions | Pro Forma
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income												(1,000)
SFS
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Contribution to stockholder's equity	[1]											$ 0	322,078
SFS | Not Retrospectively Restating Financial Statements for Contributions | Pro Forma
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income													$ (5,300)
[1]	The contributions of Santander Financial Services, Inc. ("SFS") and Santander Asset Management, LLC ("SAM") were accounted for as non-cash transactions. Refer to Note 1 - Basis of Presentation and Accounting Policies for additional information.

BASIS OF PRESENTATION AND ACC_6

BASIS OF PRESENTATION AND ACCOUNTING POLICIES (Corrections to Previously Reported Amounts) (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2016
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Minimum payment threshold (as a percentage)	90.00%
RICs and auto loans - originated
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Minimum payment threshold (as a percentage)	90.00%	50.00%

BASIS OF PRESENTATION AND ACC_7

BASIS OF PRESENTATION AND ACCOUNTING POLICIES (Correction of Error, Impact on Balance Sheet) (Details) - USD ($) $ in Thousands	Sep. 30, 2018		Jun. 30, 2018	Mar. 31, 2018	Jan. 01, 2018	Dec. 31, 2017		Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016
ASSETS
Loans held-for-investment (LHFI)	$ 85,061,913	[1],[2]	$ 83,275,441	$ 80,213,783	$ 80,796,195	$ 80,790,681	[1],[2]	$ 81,570,388	$ 82,964,451	$ 83,713,560
ALLL	(3,956,973)	[2]	(3,988,876)	(3,984,376)		(3,994,887)	[2]	(4,007,045)	(3,982,445)	(3,930,896)
Other assets	3,900,905	[2],[3]	3,953,909	4,014,012	3,642,813	3,646,405	[2],[3]	3,880,797	4,094,296	4,086,716
TOTAL ASSETS	131,628,075		130,122,747	129,211,443	128,276,447	128,274,525		131,966,650	134,737,553	136,083,918
LIABILITIES
Deferred tax liabilities, net	1,207,468		1,140,153	1,033,944		965,290		1,635,214	1,546,454	1,471,623
TOTAL LIABILITIES	107,897,176		105,982,366	105,380,845	104,582,315	104,583,693		108,508,982	111,851,612	113,488,704
STOCKHOLDER'S EQUITY
Retained earnings	3,758,505		3,924,734	3,677,969	3,457,257	3,453,957		3,361,173	3,308,521	3,141,713
TOTAL SHUSA STOCKHOLDER'S EQUITY	21,032,095		21,442,914	21,235,317		21,173,981		20,424,068	19,934,030	19,744,794
Noncontrolling interest (NCI)	2,698,804		2,697,467	2,595,281		2,516,851		3,033,600	2,951,910	2,850,420
TOTAL STOCKHOLDER'S EQUITY	23,730,899		24,140,381	23,830,598	$ 23,694,132	23,690,832		23,457,668	22,885,940	22,595,214	$ 22,378,758
TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY	$ 131,628,075		130,122,747	129,211,443		128,274,525		131,966,650	134,737,552	136,083,918
As Reported
ASSETS
Loans held-for-investment (LHFI)			83,136,904	80,118,328		80,740,852		81,548,699	82,956,779	83,714,900
ALLL			(3,810,734)	(3,853,209)		(3,911,575)		(3,956,145)	(3,953,608)	(3,922,863)
Other assets			3,930,251	3,994,748		3,632,427		3,871,053	4,091,273	4,084,593
TOTAL ASSETS			130,138,694	129,227,891		128,294,030		131,986,117	134,755,695	136,091,168
LIABILITIES
Deferred tax liabilities, net			1,144,002	1,037,909		969,996		1,642,549	1,553,283	1,474,337
TOTAL LIABILITIES			105,986,215	105,384,810		104,588,399		108,516,317	111,858,441	113,491,418
STOCKHOLDER'S EQUITY
Retained earnings			3,931,614	3,685,111		3,462,674		3,368,210	3,315,083	3,144,344
TOTAL SHUSA STOCKHOLDER'S EQUITY			21,449,794	21,242,459		21,182,698		20,431,105	19,940,592	19,747,425
Noncontrolling interest (NCI)			2,702,685	2,600,622		2,522,933		3,038,695	2,956,662	2,852,325
TOTAL STOCKHOLDER'S EQUITY			24,152,479	23,843,081		23,705,631		23,469,800	22,897,254	22,599,750
TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY			130,138,694	129,227,891		128,294,030		131,986,117	134,755,695	136,091,168
Correction of Errors in Accounting for Retail Installment Contracts and Auto Loans | Corrections
ASSETS
Loans held-for-investment (LHFI)			138,537	95,455		49,829		21,689	7,672	(1,340)
ALLL			(178,142)	(131,167)		(83,312)		(50,900)	(28,837)	(8,033)
Other assets			23,658	19,264		13,978		9,744	3,023	2,123
TOTAL ASSETS			(15,947)	(16,448)		(19,505)		(19,467)	(18,142)	(7,250)
LIABILITIES
Deferred tax liabilities, net			(3,849)	(3,965)		(4,706)		(7,335)	(6,829)	(2,714)
TOTAL LIABILITIES			(3,849)	(3,965)		(4,706)		(7,335)	(6,829)	(2,714)
STOCKHOLDER'S EQUITY
Retained earnings			(6,880)	(7,142)		(8,717)		(7,037)	(6,562)	(2,631)
TOTAL SHUSA STOCKHOLDER'S EQUITY			(6,880)	(7,142)		(8,717)		(7,037)	(6,562)	(2,631)
Noncontrolling interest (NCI)			(5,218)	(5,341)		(6,082)		(5,095)	(4,752)	(1,905)
TOTAL STOCKHOLDER'S EQUITY			(12,098)	(12,483)		(14,799)		(12,132)	(11,314)	(4,536)
TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY			$ (15,947)	$ (16,448)		$ (19,505)		$ (19,467)	$ (18,143)	$ (7,250)
[1]	LHFI includes $136.5 million and $186.5 million of loans recorded at fair value at September 30, 2018 and December 31, 2017, respectively.
[2]	The Company has interests in certain securitization trusts ("Trusts") that are considered variable interest entities ("VIEs") for accounting purposes. At September 30, 2018 and December 31, 2017, LHFI included $23.9 billion and $22.7 billion, Operating leases assets, net included $13.2 billion and $10.2 billion, restricted cash included $1.6 billion and $2.0 billion, other assets included $721.8 million and $747.1 million, Borrowings and other debt obligations included $31.2 billion and $28.5 billion, and Other Liabilities included $113.2 million and $198.0 million of assets or liabilities that were included within VIEs, respectively. See Note 6 to these Condensed Consolidated Financial Statements for additional information.
[3]	Includes mortgage servicing rights ("MSRs") of $160.1 million and $146.0 million at September 30, 2018 and December 31, 2017, respectively, for which the Company has elected the FVO. See Note 8 to these Condensed Consolidated Financial Statements for additional information.

BASIS OF PRESENTATION AND ACC_8

BASIS OF PRESENTATION AND ACCOUNTING POLICIES (Correction of Error, Impact on Statements of Operations) (Details) - USD ($) $ in Thousands	3 Months Ended						6 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
INTEREST INCOME:
Loans	$ 1,914,528	$ 1,868,323	$ 1,802,137	$ 1,855,624	$ 1,860,751	$ 1,867,901	$ 3,670,452	$ 3,728,652	$ 5,584,979	$ 5,584,275	$ 7,377,345
TOTAL INTEREST INCOME	2,042,938	2,001,073	1,930,467	1,987,140	1,991,278	1,984,556	3,931,533	3,975,834	5,974,472	5,962,973	7,876,079
NET INTEREST INCOME	1,598,761	1,592,086	1,550,353	1,607,300	1,633,582	1,631,528	3,142,431	3,265,109	4,741,193	4,872,409	6,423,950
Provision for credit losses	621,014	433,803	553,880	686,685	607,493	771,658	987,683	1,379,152	1,608,697	2,065,837	2,759,944
NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES	977,747	1,158,283	996,473	920,615	1,026,089	859,870	2,154,748	1,885,957	3,132,496	2,806,572	3,664,006
Income tax provision/(benefit)	109,949	168,151	96,062	92,942	87,868	76,223	264,213	164,091	374,162	257,033	(157,040)
NET INCOME including NCI	239,467	359,556	260,250	236,208	280,986	159,173	619,807	440,158	859,273	676,367	957,975
LESS: NET INCOME ATTRIBUTABLE TO NCI	72,491	104,141	75,138	74,851	101,877	48,723	179,280	150,600	251,770	225,451	405,625
NET INCOME ATTRIBUTABLE TO SHUSA	$ 166,976	255,415	185,112	161,357	179,108	110,450	440,527	289,558	$ 607,503	450,916	552,350
As Reported
INTEREST INCOME:
Loans		1,813,853	1,747,734	1,822,384	1,868,918	1,838,938	3,561,579	3,707,856		5,530,239	7,287,400
TOTAL INTEREST INCOME		1,946,603	1,876,064	1,953,900	1,999,445	1,955,593	3,822,660	3,955,038		5,908,937	7,786,134
NET INTEREST INCOME		1,537,616	1,495,950	1,574,060	1,641,749	1,602,565	3,033,558	3,244,313		4,818,373	6,334,005
Provision for credit losses		379,834	502,534	652,120	604,768	735,445	882,368	1,340,214		1,992,334	2,650,494
NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES		1,157,782	993,416	921,940	1,036,981	867,120	2,151,190	1,904,099		2,826,039	3,683,511
Income tax provision/(benefit)		168,035	95,321	93,448	91,983	78,937	263,356	170,920		264,368	(152,334)
NET INCOME including NCI		359,171	257,935	237,027	287,763	163,709	617,107	451,472		688,499	972,774
LESS: NET INCOME ATTRIBUTABLE TO NCI		104,018	74,397	75,195	104,724	50,628	178,416	155,352		230,547	411,707
NET INCOME ATTRIBUTABLE TO SHUSA		255,153	183,538	161,832	183,039	113,081	438,691	296,120		457,952	561,067
Correction of Errors in Accounting for Retail Installment Contracts and Auto Loans | Corrections
INTEREST INCOME:
Loans		54,470	54,403	33,240	(8,167)	28,963	108,873	20,796		54,036	89,945
TOTAL INTEREST INCOME		54,470	54,403	33,240	(8,167)	28,963	108,873	20,796		54,036	89,945
NET INTEREST INCOME		54,470	54,403	33,240	(8,167)	28,963	108,873	20,796		54,036	89,945
Provision for credit losses		53,969	51,346	34,565	2,725	36,213	105,315	38,938		73,503	109,450
NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES		501	3,057	(1,325)	(10,892)	(7,250)	3,558	(18,142)		(19,467)	(19,505)
Income tax provision/(benefit)		116	741	(506)	(4,115)	(2,714)	857	(6,829)		(7,335)	(4,706)
NET INCOME including NCI		385	2,315	(819)	(6,777)	(4,536)	2,700	(11,314)		(12,132)	(14,799)
LESS: NET INCOME ATTRIBUTABLE TO NCI		123	741	(344)	(2,847)	(1,905)	864	(4,752)		(5,096)	(6,082)
NET INCOME ATTRIBUTABLE TO SHUSA		$ 262	$ 1,574	$ (475)	$ (3,931)	$ (2,631)	$ 1,836	$ (6,562)		$ (7,036)	$ (8,717)

BASIS OF PRESENTATION AND ACC_9

BASIS OF PRESENTATION AND ACCOUNTING POLICIES (Correction of Error, Impact on Statements of Cash Flows) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		9 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net Cash Provided by Operating Activities	$ 2,012,206	$ 1,641,895	$ 4,008,652	$ 2,523,386	$ 5,640,345	$ 4,414,476	$ 4,902,314
Net Cash Provided by (Used In) Investing Activities	(1,028,341)	(196,017)	(5,585,834)	(322,443)	$ (8,646,345)	987,489	3,241,041
As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net Cash Provided by Operating Activities	1,963,089	1,615,055	3,909,460	2,505,613		4,370,183	4,826,346
Net Cash Provided by (Used In) Investing Activities	(979,224)	(169,177)	(5,486,642)	(304,670)		1,031,782	3,317,009
Correction of Errors in Accounting for Retail Installment Contracts and Auto Loans | Corrections
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net Cash Provided by Operating Activities	49,117	26,840	99,192	17,773		44,293	75,968
Net Cash Provided by (Used In) Investing Activities	$ (49,117)	$ (26,840)	$ (99,192)	$ (17,773)		$ (44,293)	$ (75,968)

BASIS OF PRESENTATION AND AC_10

BASIS OF PRESENTATION AND ACCOUNTING POLICIES (Correction of Error, Impact on Non-performing Assets) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Non-performing loans	$ 2,131,408	$ 1,955,623	$ 1,911,083	$ 2,390,893	$ 2,217,776	$ 2,244,423	$ 2,526,338
As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Non-performing loans		2,901,957	2,681,624	2,949,997	2,607,517	2,365,332	2,611,274
Correction of Errors in Accounting for Retail Installment Contracts and Auto Loans | Corrections
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Non-performing loans		(946,334)	(770,541)	(559,104)	(389,741)	(120,909)	(84,936)
Non-performing
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total non-performing assets	2,439,506	2,222,767	2,210,480	2,734,552	2,523,606	2,515,323	2,824,471
Non-performing | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total non-performing assets		3,169,101	2,981,021	3,293,656	2,913,347	2,636,232	2,909,407
Non-performing | Correction of Errors in Accounting for Retail Installment Contracts and Auto Loans | Corrections
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total non-performing assets		(946,334)	(770,541)	(559,104)	(389,741)	(120,909)	(84,936)
Consumer
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Non-performing loans	1,739,699			1,926,360
Consumer | RICs and auto loans - originated
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Non-performing loans	$ 1,211,544	977,960	874,064	1,257,122	1,164,213	1,164,048	1,386,805
Consumer | RICs and auto loans - originated | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Non-performing loans		1,924,294	1,644,605	1,816,226	1,553,954	1,284,957	1,471,741
Consumer | RICs and auto loans - originated | Correction of Errors in Accounting for Retail Installment Contracts and Auto Loans | Corrections
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Non-performing loans		$ (946,334)	$ (770,541)	$ (559,104)	$ (389,741)	$ (120,909)	$ (84,936)

BASIS OF PRESENTATION AND AC_11

BASIS OF PRESENTATION AND ACCOUNTING POLICIES (Correction of Error, Impact on Loans) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total Past Due	$ 5,497,010			$ 5,547,989
Current	80,711,936	$ 80,039,099	$ 77,704,486	77,765,178	$ 77,800,548	$ 80,086,592	$ 80,494,248
As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Current		80,095,126	77,771,558	77,941,907	77,976,586	80,300,463	80,666,634
Corrections | Correction of Errors in Accounting for Retail Installment Contracts and Auto Loans
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Current		(56,027)	(67,072)	(176,729)	(176,038)	(213,871)	(172,386)
30-89 DPD
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total Past Due	4,544,524	3,961,706	3,652,230	4,545,634	4,790,417	4,497,995	4,504,237
30-89 DPD | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total Past Due		3,787,412	3,509,299	4,349,047	4,617,883	4,300,635	4,350,161
30-89 DPD | Corrections | Correction of Errors in Accounting for Retail Installment Contracts and Auto Loans
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total Past Due		174,294	142,931	196,587	172,534	197,360	154,076
90 or Greater DPD
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total Past Due	952,486	834,434	817,762	1,002,355	967,520	883,674	818,034
90 or Greater DPD | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total Past Due		814,165	798,166	972,384	942,327	859,492	801,064
90 or Greater DPD | Corrections | Correction of Errors in Accounting for Retail Installment Contracts and Auto Loans
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total Past Due		20,269	19,596	29,971	25,193	24,182	16,970
Consumer | RICs and auto loans - originated
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total Past Due	4,153,260			3,959,324
Current	23,037,907	22,360,090	21,273,648	20,272,977	19,949,104	20,822,696	20,010,773
Consumer | RICs and auto loans - originated | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Current		22,416,117	21,340,720	20,449,706	20,125,142	21,036,567	20,183,159
Consumer | RICs and auto loans - originated | Corrections | Correction of Errors in Accounting for Retail Installment Contracts and Auto Loans
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Current		(56,027)	(67,072)	(176,729)	(176,038)	(213,871)	(172,386)
Consumer | 30-89 DPD | RICs and auto loans - originated
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total Past Due	3,790,653	3,213,062	2,777,295	3,602,308	3,553,926	3,400,693	3,243,559
Consumer | 30-89 DPD | RICs and auto loans - originated | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total Past Due		3,038,768	2,634,364	3,405,721	3,381,392	3,203,333	3,089,483
Consumer | 30-89 DPD | RICs and auto loans - originated | Corrections | Correction of Errors in Accounting for Retail Installment Contracts and Auto Loans
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total Past Due		174,294	142,931	196,587	172,534	197,360	154,076
Consumer | 90 or Greater DPD | RICs and auto loans - originated
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total Past Due	$ 362,607	249,797	248,407	357,016	356,226	304,685	247,301
Consumer | 90 or Greater DPD | RICs and auto loans - originated | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total Past Due		229,528	228,811	327,045	331,033	280,503	230,331
Consumer | 90 or Greater DPD | RICs and auto loans - originated | Corrections | Correction of Errors in Accounting for Retail Installment Contracts and Auto Loans
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total Past Due		$ 20,269	$ 19,596	$ 29,971	$ 25,193	$ 24,182	$ 16,970

BASIS OF PRESENTATION AND AC_12

BASIS OF PRESENTATION AND ACCOUNTING POLICIES (Correction of Error, Impact on TDRs) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
TDRs	$ 6,386,989	$ 6,776,965	$ 6,714,000	$ 6,873,899	$ 6,936,372	$ 6,535,363	$ 6,383,262
Performing TDRs
Error Corrections and Prior Period Adjustments Restatement [Line Items]
TDRs	$ 5,486,315	5,972,959	5,928,042	5,891,031	5,994,436	5,567,910	4,738,315
As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
TDRs		6,613,306	6,597,359	6,807,172	6,901,473	6,521,478	6,379,193
As Reported | Performing TDRs
Error Corrections and Prior Period Adjustments Restatement [Line Items]
TDRs		5,809,300	5,811,401	5,824,304	5,959,537	5,554,025	4,734,246
Correction of Errors in Accounting for Retail Installment Contracts and Auto Loans | Corrections
Error Corrections and Prior Period Adjustments Restatement [Line Items]
TDRs		163,659	116,641	66,727	34,899	13,885	4,069
Correction of Errors in Accounting for Retail Installment Contracts and Auto Loans | Corrections | Performing TDRs
Error Corrections and Prior Period Adjustments Restatement [Line Items]
TDRs		$ 163,659	$ 116,641	$ 66,727	$ 34,899	$ 13,885	$ 4,069

BASIS OF PRESENTATION AND AC_13

BASIS OF PRESENTATION AND ACCOUNTING POLICIES (Operating Lease Cash Flow Classification) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		9 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net Cash Provided by (Used In) Investing Activities	$ (1,028,341)	$ (196,017)	$ (5,585,834)	$ (322,443)	$ (8,646,345)	$ 987,489	$ 3,241,041
Net Cash Provided by Operating Activities	$ 2,012,206	$ 1,641,895	$ 4,008,652	$ 2,523,386	$ 5,640,345	4,414,476	$ 4,902,314
Correction of error in operating lease cash flow classification
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net Cash Provided by (Used In) Investing Activities						(383,500)
Net Cash Provided by Operating Activities						$ 383,500

BASIS OF PRESENTATION AND AC_14

BASIS OF PRESENTATION AND ACCOUNTING POLICIES (Cumulative Effect of Changes) (Details) - USD ($) $ in Thousands	Sep. 30, 2018		Jun. 30, 2018	Mar. 31, 2018	Jan. 01, 2018	Dec. 31, 2017		Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Assets - LHFI	$ 85,061,913	[1],[2]	$ 83,275,441	$ 80,213,783	$ 80,796,195	$ 80,790,681	[1],[2]	$ 81,570,388	$ 82,964,451	$ 83,713,560
Other assets	3,900,905	[2],[3]	3,953,909	4,014,012	3,642,813	3,646,405	[2],[3]	3,880,797	4,094,296	4,086,716
Total assets	131,628,075		130,122,747	129,211,443	128,276,447	128,274,525		131,966,650	134,737,553	136,083,918
Liabilities - other liabilities	1,093,672	[2]			798,025	799,403	[2]
Total liabilities	107,897,176		105,982,366	105,380,845	104,582,315	104,583,693		108,508,982	111,851,612	113,488,704
Stockholders' equity - retained earnings	3,758,505		3,924,734	3,677,969	3,457,257	3,453,957		3,361,173	3,308,521	3,141,713
Total stockholders' equity	$ 23,730,899		$ 24,140,381	$ 23,830,598	23,694,132	$ 23,690,832		$ 23,457,668	$ 22,885,940	$ 22,595,214	$ 22,378,758
Difference between Revenue Guidance in Effect before and after Topic 606 | ASU 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Assets - LHFI					5,514
Other assets					(3,592)
Total assets					1,922
Liabilities - other liabilities					(1,378)
Total liabilities					(1,378)
Stockholders' equity - retained earnings					3,300
Total stockholders' equity					$ 3,300
[1]	LHFI includes $136.5 million and $186.5 million of loans recorded at fair value at September 30, 2018 and December 31, 2017, respectively.
[2]	The Company has interests in certain securitization trusts ("Trusts") that are considered variable interest entities ("VIEs") for accounting purposes. At September 30, 2018 and December 31, 2017, LHFI included $23.9 billion and $22.7 billion, Operating leases assets, net included $13.2 billion and $10.2 billion, restricted cash included $1.6 billion and $2.0 billion, other assets included $721.8 million and $747.1 million, Borrowings and other debt obligations included $31.2 billion and $28.5 billion, and Other Liabilities included $113.2 million and $198.0 million of assets or liabilities that were included within VIEs, respectively. See Note 6 to these Condensed Consolidated Financial Statements for additional information.
[3]	Includes mortgage servicing rights ("MSRs") of $160.1 million and $146.0 million at September 30, 2018 and December 31, 2017, respectively, for which the Company has elected the FVO. See Note 8 to these Condensed Consolidated Financial Statements for additional information.

BASIS OF PRESENTATION AND AC_15

BASIS OF PRESENTATION AND ACCOUNTING POLICIES (Impact on Balance Sheet) (Details) - USD ($) $ in Thousands	Sep. 30, 2018		Jun. 30, 2018	Mar. 31, 2018	Jan. 01, 2018	Dec. 31, 2017		Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Assets - LHFI	$ 85,061,913	[1],[2]	$ 83,275,441	$ 80,213,783	$ 80,796,195	$ 80,790,681	[1],[2]	$ 81,570,388	$ 82,964,451	$ 83,713,560
Other assets	3,900,905	[2],[3]	3,953,909	4,014,012	3,642,813	3,646,405	[2],[3]	3,880,797	4,094,296	4,086,716
Total assets	131,628,075		130,122,747	129,211,443	128,276,447	128,274,525		131,966,650	134,737,553	136,083,918
Liabilities - other liabilities	1,093,672	[2]			798,025	799,403	[2]
Total liabilities	107,897,176		105,982,366	105,380,845	104,582,315	104,583,693		108,508,982	111,851,612	113,488,704
Stockholders' equity - retained earnings	3,758,505		3,924,734	3,677,969	3,457,257	3,453,957		3,361,173	3,308,521	3,141,713
Total stockholders' equity	23,730,899		$ 24,140,381	$ 23,830,598	$ 23,694,132	$ 23,690,832		$ 23,457,668	$ 22,885,940	$ 22,595,214	$ 22,378,758
Calculated under Revenue Guidance in Effect before Topic 606
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Assets - LHFI	85,057,325
Other assets	3,904,173
Total assets	131,626,755
Liabilities - other liabilities	1,095,050
Total liabilities	107,898,554
Stockholders' equity - retained earnings	3,755,807
Total stockholders' equity	$ 23,728,201
[1]	LHFI includes $136.5 million and $186.5 million of loans recorded at fair value at September 30, 2018 and December 31, 2017, respectively.
[2]	The Company has interests in certain securitization trusts ("Trusts") that are considered variable interest entities ("VIEs") for accounting purposes. At September 30, 2018 and December 31, 2017, LHFI included $23.9 billion and $22.7 billion, Operating leases assets, net included $13.2 billion and $10.2 billion, restricted cash included $1.6 billion and $2.0 billion, other assets included $721.8 million and $747.1 million, Borrowings and other debt obligations included $31.2 billion and $28.5 billion, and Other Liabilities included $113.2 million and $198.0 million of assets or liabilities that were included within VIEs, respectively. See Note 6 to these Condensed Consolidated Financial Statements for additional information.
[3]	Includes mortgage servicing rights ("MSRs") of $160.1 million and $146.0 million at September 30, 2018 and December 31, 2017, respectively, for which the Company has elected the FVO. See Note 8 to these Condensed Consolidated Financial Statements for additional information.

BASIS OF PRESENTATION AND AC_16

BASIS OF PRESENTATION AND ACCOUNTING POLICIES (Impact on Statements of Operations) (Details) - USD ($) $ in Thousands		3 Months Ended						6 Months Ended		9 Months Ended		12 Months Ended
		Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Consumer and commercial fees		$ 144,505			$ 151,906					$ 420,843	$ 468,609
Miscellaneous income/(loss)	[1],[2]	68,915			127,154					302,998	271,678
Total non-interest income		822,056			795,481					2,442,436	2,251,364
Technology, outside service, and marketing expense		146,652			129,474					454,944	427,244
Loan expense		83,190			91,147					277,683	285,364
Other administrative expenses		119,385			95,712					359,132	293,046
Total general and administrative expenses		1,410,368			1,343,545					4,232,977	3,995,019
Income before income tax provision		349,416			329,150					1,233,435	933,400
Income tax provision		109,949	$ 168,151	$ 96,062	92,942	$ 87,868	$ 76,223	$ 264,213	$ 164,091	374,162	257,033	$ (157,040)
Net income including NCI		239,467	$ 359,556	$ 260,250	236,208	$ 280,986	$ 159,173	$ 619,807	$ 440,158	859,273	676,367	$ 957,975
Calculated under Revenue Guidance in Effect before Topic 606
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Consumer and commercial fees		143,727			151,906					418,671	468,609
Miscellaneous income/(loss)		67,223								291,346
Total non-interest income		819,587			$ 795,481					2,428,612	$ 2,251,364
Technology, outside service, and marketing expense		144,774								449,169
Loan expense		85,883								285,273
Other administrative expenses		115,735								342,567
Total general and administrative expenses		1,407,533								4,218,227
Income before income tax provision		349,781								1,234,361
Income tax provision		110,077								374,486
Net income including NCI		$ 239,705								$ 859,875
[1]	Includes equity investment (income)/expense, net.
[2]	Includes impact of $86.8 million and $236.5 million for the three-month and nine-month periods ended September 30, 2018, respectively, compared to $84.8 million and $246.9 million for the three-month and nine-month periods ended September 30, 2017 of lower of cost or market adjustments on a portion of the Company's LHFS portfolio.

BASIS OF PRESENTATION AND AC_17

BASIS OF PRESENTATION AND ACCOUNTING POLICIES (Recently Adopted Accounting Standards, Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Mar. 31, 2018	Sep. 30, 2018	Jan. 01, 2018	Dec. 31, 2017
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Equity securities from Investments AFS				$ 10,814
Equity securities in other investments		$ 10,875		$ 0
ASU 2016-01
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Equity securities from Investments AFS			$ (10,000)
Equity securities in other investments			$ 10,000
ASU 2018-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Reclassification of AOCI to retained earnings	$ 39,100	$ 39,100

BASIS OF PRESENTATION AND AC_18

BASIS OF PRESENTATION AND ACCOUNTING POLICIES (Cumulative Net Impact to Opening Retained Earnings) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Retained Earnings Adjustments [Line Items]
Impact to Retained earnings	$ 8,456	$ 25,709
Retained Earnings
Retained Earnings Adjustments [Line Items]
Impact to Retained earnings	47,550	$ 14,764
Retained Earnings | Subsidiary
Retained Earnings Adjustments [Line Items]
Impact to Retained earnings	5,574
Retained Earnings | Cumulative-effect adjustment upon adoption of new accounting standards
Retained Earnings Adjustments [Line Items]
Impact to Retained earnings	41,976
Retained Earnings | Adoption of ASU 2014-09, Revenue Recognition
Retained Earnings Adjustments [Line Items]
Impact to Retained earnings	3,300
Retained Earnings | Adoption of ASU 2016-1, Financial Instruments
Retained Earnings Adjustments [Line Items]
Impact to Retained earnings	(418)
Retained Earnings | Adoption of ASU 2018-02, Statement of Comprehensive Income
Retained Earnings Adjustments [Line Items]
Impact to Retained earnings	$ 39,094

RECENT ACCOUNTING DEVELOPMENTS

RECENT ACCOUNTING DEVELOPMENTS (Details) $ in Thousands	Dec. 31, 2017USD ($)
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Future minimum lease payments due	$ 720,000

INVESTMENT SECURITIES (Availabl

INVESTMENT SECURITIES (Available-for-sale Securities) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Debt Securities:
Amortized Cost	$ 12,224,631	$ 14,635,767
Gross Unrealized Gains	5,180	11,725
Gross Unrealized Loss	(469,299)	(234,309)
Fair Value	11,760,512	14,413,183
Equity Securities:
Amortized Cost		11,428
Gross Unrealized Gains		0
Gross Unrealized Loss		(614)
Fair Value		10,814
U.S. Treasury securities
Debt Securities:
Amortized Cost	1,730,183	1,006,219
Gross Unrealized Gains	0	0
Gross Unrealized Loss	(16,649)	(8,107)
Fair Value	1,713,534	998,112
Corporate debt securities
Debt Securities:
Amortized Cost	122,353	11,639
Gross Unrealized Gains	0	21
Gross Unrealized Loss	(58)	0
Fair Value	122,295	11,660
Asset-backed securities (“ABS”)
Debt Securities:
Amortized Cost	459,197	501,575
Gross Unrealized Gains	4,364	6,901
Gross Unrealized Loss	(2,536)	(1,314)
Fair Value	461,025	507,162
State and municipal securities
Debt Securities:
Amortized Cost	18	23
Gross Unrealized Gains	0	0
Gross Unrealized Loss	0	0
Fair Value	18	23
Government National Mortgage Association (GNMA) - Residential
Debt Securities:
Amortized Cost	2,944,131	4,745,998
Gross Unrealized Gains	627	3,531
Gross Unrealized Loss	(127,735)	(62,524)
Fair Value	2,817,023	4,687,005
GNMA - Commercial
Debt Securities:
Amortized Cost	865,340	1,377,449
Gross Unrealized Gains	0	179
Gross Unrealized Loss	(27,108)	(19,917)
Fair Value	838,232	1,357,711
Federal Home Loan Mortgage Corporation (FHLMC) and Federal National Mortgage Association (FNMA) - Residential
Debt Securities:
Amortized Cost	6,051,256	6,958,433
Gross Unrealized Gains	189	1,093
Gross Unrealized Loss	(294,112)	(141,393)
Fair Value	5,757,333	6,818,133
FHLMC and FNMA - Commercial
Debt Securities:
Amortized Cost	52,153	23,003
Gross Unrealized Gains	0	0
Gross Unrealized Loss	(1,101)	(440)
Fair Value	$ 51,052	$ 22,563

INVESTMENT SECURITIES (Held-to-

INVESTMENT SECURITIES (Held-to-maturity Debt Securities) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	$ 2,825,768	$ 1,799,808
Gross Unrealized Gains	211	1,047
Gross Unrealized Loss	(112,284)	(26,917)
Fair Value	2,713,695	1,773,938
GNMA - Residential
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	1,782,451	1,447,669
Gross Unrealized Gains	124	722
Gross Unrealized Loss	(80,716)	(26,150)
Fair Value	1,701,859	1,422,241
GNMA - Commercial
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	1,043,317	352,139
Gross Unrealized Gains	87	325
Gross Unrealized Loss	(31,568)	(767)
Fair Value	$ 1,011,836	$ 351,697

INVESTMENT SECURITIES (Securiti

INVESTMENT SECURITIES (Securities Pledged as Collateral) (Details) - USD ($) $ in Millions	Sep. 30, 2018	Dec. 31, 2017
Financial Instruments Owned and Pledged as Collateral [Line Items]
Securities pledged as collateral, fair value	$ 6,500	$ 5,900
Collateral with Federal Reserve Bank
Financial Instruments Owned and Pledged as Collateral [Line Items]
Securities pledged as collateral, fair value	3,100	3,000
Public fund deposits
Financial Instruments Owned and Pledged as Collateral [Line Items]
Securities pledged as collateral, fair value	2,500	2,300
Repurchase agreements, hedging activities and recourse on loan sales
Financial Instruments Owned and Pledged as Collateral [Line Items]
Securities pledged as collateral, fair value	76.8	243.8
Deposits with Clearing Organizations
Financial Instruments Owned and Pledged as Collateral [Line Items]
Securities pledged as collateral, fair value	420.8	0
Overnight customer deposits
Financial Instruments Owned and Pledged as Collateral [Line Items]
Securities pledged as collateral, fair value	$ 373.5	$ 387.9

INVESTMENT SECURITIES (Other In

INVESTMENT SECURITIES (Other Investments) (Details) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Investments, Debt and Equity Securities [Abstract]
AFS investment securities transferred to HTM investment securities		$ 1,167,189,000	$ 0
Accrued investment income receivable	$ 41,800,000	$ 41,800,000		$ 47,000,000
FHLB Stock, par value (in usd per share)	$ 100	$ 100
Purchases of FHLB stock	$ 109,800,000	$ 143,900,000
FHLB stock redeemed	31,100,000	94,100,000
Gain (loss) on redemption of FHLB stock		0
Purchase of FRB stock	200,000	200,000
Equity securities	$ 10,875,000	$ 10,875,000		$ 0

INVESTMENT SECURITIES (Contract

INVESTMENT SECURITIES (Contractual Maturity of Available-for-sale Debt Securities) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Amortized Cost
Due within one year	$ 928,169
Due after 1 year but within 5 years	1,283,171
Due after 5 years but within 10 years	293,455
Due after 10 years	9,719,836
Amortized Cost	12,224,631	$ 14,635,767
Fair Value
Due within one year	1,009,333
Due after 1 year but within 5 years	1,189,381
Due after 5 years but within 10 years	284,559
Due after 10 years	9,277,239
Fair Value	$ 11,760,512	$ 14,413,183

INVESTMENT SECURITIES (Contra_2

INVESTMENT SECURITIES (Contractual Maturity of Held-to-maturity Debt Securities) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Amortized Cost
Due after 10 years	$ 2,825,768
Amortized Cost	2,825,768	$ 1,799,808
Fair Value
Due after 10 years	2,713,695
Fair Value	$ 2,713,695	$ 1,773,938

INVESTMENT SECURITIES (Gross Un

INVESTMENT SECURITIES (Gross Unrealized Loss and Fair Value of Available-for-sale Debt Securities) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Fair Value
Less than 12 months	$ 3,878,157	$ 6,702,254
12 months or longer	7,413,165	5,982,268
Unrealized Losses
Less than 12 months	(92,095)	(61,328)
12 months or longer	(377,204)	(172,981)
U.S. Treasury securities
Fair Value
Less than 12 months	1,172,670	998,112
12 months or longer	540,863	0
Unrealized Losses
Less than 12 months	(6,306)	(8,107)
12 months or longer	(10,343)	0
Corporate debt securities
Fair Value
Less than 12 months	118,640	0
12 months or longer	13	0
Unrealized Losses
Less than 12 months	(58)	0
12 months or longer	0	0
ABS
Fair Value
Less than 12 months	34,254	8,013
12 months or longer	81,146	103,559
Unrealized Losses
Less than 12 months	(267)	(125)
12 months or longer	(2,269)	(1,189)
GNMA - Residential
Fair Value
Less than 12 months	733,265	1,236,716
12 months or longer	1,980,395	2,583,955
Unrealized Losses
Less than 12 months	(25,517)	(8,600)
12 months or longer	(102,218)	(53,924)
GNMA - Commercial
Fair Value
Less than 12 months	494,450	1,022,452
12 months or longer	343,782	251,209
Unrealized Losses
Less than 12 months	(13,332)	(11,492)
12 months or longer	(13,776)	(8,425)
FHLMC and FNMA - Residential
Fair Value
Less than 12 months	1,295,376	3,429,678
12 months or longer	4,445,416	3,017,533
Unrealized Losses
Less than 12 months	(46,487)	(32,899)
12 months or longer	(247,625)	(108,494)
FHLMC and FNMA - Commercial
Fair Value
Less than 12 months	29,502	6,948
12 months or longer	21,550	15,614
Unrealized Losses
Less than 12 months	(128)	(103)
12 months or longer	$ (973)	(337)
Equity securities
Equity Securities:
Fair Value, Less than 12 months		335
Unrealized Losses, Less than 12 months		(2)
Fair Value, 12 months or longer		10,398
Unrealized Losses, 12 months or longer		$ (612)

INVESTMENT SECURITIES (Gross _2

INVESTMENT SECURITIES (Gross Unrealized Loss and Fair Value of Held-to-maturity Debt Securities) (Details) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Fair Value
Less than 12 months	$ 652,024	$ 553,273
12 months or longer	1,931,846	739,612
Unrealized Losses
Less than 12 months	(21,651)	(7,186)
12 months or longer	(90,633)	(19,731)
GNMA - Residential
Fair Value
Less than 12 months	237,071	434,322
12 months or longer	1,394,724	739,612
Unrealized Losses
Less than 12 months	(8,589)	(6,419)
12 months or longer	(72,127)	(19,731)
GNMA - Commercial
Fair Value
Less than 12 months	414,953	118,951
12 months or longer	537,122	0
Unrealized Losses
Less than 12 months	(13,062)	(767)
12 months or longer	$ (18,506)	$ 0

INVESTMENT SECURITIES (Other-Th

INVESTMENT SECURITIES (Other-Than-Temporary Impairment) (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2018USD ($)security	Sep. 30, 2017USD ($)	Sep. 30, 2018USD ($)security	Sep. 30, 2017USD ($)
Investments, Debt and Equity Securities [Abstract]
OTTI in earnings related to investment securities | $	$ 0	$ 0	$ 0	$ 0
Number of securities in unrealized loss position | security	836		836

INVESTMENT SECURITIES (Gains (L

INVESTMENT SECURITIES (Gains (Losses) and Proceeds on Sale of Investment Securities) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Debt Securities, Available-for-sale [Line Items]
Proceeds from the sales of AFS securities	$ 987,352	$ 566,286	$ 1,026,798	$ 1,872,411
Gross realized gains	156	7,123	316	18,247
Gross realized losses	(1,844)	(416)	(2,247)	(1,971)
OTTI	0	0	0	0
Net realized gains/(losses)	(1,688)	6,707	(1,931)	16,276
Net realized gains/(losses) on trading securities	(1,100)	(400)	(1,300)	(2,000)
Losses on sale of AFS investment securities	600		600
Fair value	11,760,512		11,760,512		$ 14,413,183
Gains on sale of AFS investment securities		7,100		18,200
MBS
Debt Securities, Available-for-sale [Line Items]
Losses on sale of AFS investment securities	600		600
Fair value	987,600		987,600
Gains on sale of AFS investment securities		7,000		16,300
Book value		$ 558,600		1,100,000
U.S. Treasury securities
Debt Securities, Available-for-sale [Line Items]
Fair value	$ 1,713,534		$ 1,713,534		$ 998,112
Gains on sale of AFS investment securities				1,800
Book value				$ 739,400

INVESTMENT SECURITIES (Schedule

INVESTMENT SECURITIES (Schedule of Other Investments) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Investments, Debt and Equity Securities [Abstract]
FHLB of Pittsburgh and Federal Reserve Bank stock	$ 566,893	$ 516,693
Low Income Housing Tax Credit investments (LIHTC)	134,205	88,170
Equity securities not held for trading	10,875	0
CDs with a maturity greater than 90 days	30,000	54,000
Trading securities	1,992	1
Total	$ 743,965	$ 658,864

INVESTMENT SECURITIES (Realized

INVESTMENT SECURITIES (Realized and Unrealized Gains (Losses) on Equity Securities) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Investments, Debt and Equity Securities [Abstract]
Net gains/(losses) on equity securities	$ (109)	$ 11	$ (140)	$ 29
Less: net gains/(losses) recognized during the period on equity securities sold during the period	0	0	0	0
Unrealized gains/(losses) recognized during the reporting period on equity securities still held at the reporting period date	$ (109)	$ 11	$ (140)	$ 29

LOANS AND ALLOWANCE FOR CREDI_3

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Narrative) (Details) - USD ($) $ in Thousands		9 Months Ended			12 Months Ended
		Sep. 30, 2018		Sep. 30, 2017	Dec. 31, 2017		Jun. 30, 2018	Mar. 31, 2018	Jan. 01, 2018	Jun. 30, 2017	Mar. 31, 2017
Loans Receivable [Line Items]
Loans pledged as collateral		$ 49,700,000			$ 50,900,000
Loans held-for-sale (LHFS)	[1]	1,147,033			2,522,486
Accrued interest receivable		554,422			577,585
Loans and leases receivable		85,061,913	[2],[3]	$ 81,570,388	80,790,681	[2],[3]	$ 83,275,441	$ 80,213,783	$ 80,796,195	$ 82,964,451	$ 83,713,560
Financing receivable		$ 86,208,946			83,313,167
Percentage of payment needed on past due loans for qualification		90.00%
Minimum amount for commercial non-accrual loans (in excess of)		$ 1,000
Troubled debt restructurings		$ 6,386,989		6,936,372	6,873,899		6,776,965	6,714,000		6,535,363	6,383,262
TDR, threshold period of sustained repayment performance		6 months
TDR, threshold period loan needed to remain current prior to modification to remain on accrual status		6 months
TDRs, number of days past due after modification considered to have subsequently defaulted		90 days
Performing
Loans Receivable [Line Items]
Interest income		$ 805,200			887,400
Troubled debt restructurings		5,486,315		5,994,436	5,891,031		$ 5,972,959	$ 5,928,042		$ 5,567,910	$ 4,738,315
SC | Chrysler Capital Loans
Loans Receivable [Line Items]
Loans purchased/originated		$ 6,500,000		$ 5,200,000
SC | Chrysler Capital Loans | Accounts Receivable | Credit Concentration Risk
Loans Receivable [Line Items]
Percentage of loan origination		48.00%		46.00%
Loans receivable
Loans Receivable [Line Items]
Accrued interest receivable		$ 511,300			529,900
Mortgage warehouse facilities
Loans Receivable [Line Items]
Loans and leases receivable		499,200
Proceeds from sale of receivables		515,800
Gain from sale of receivables		16,700
Retail installment contracts and auto loans | SC | Chrysler Capital Loans
Loans Receivable [Line Items]
Financing receivable		$ 8,700,000			$ 8,200,000
Retail installment contracts and auto loans | SC | Chrysler Capital Loans | Accounts Receivable | Credit Concentration Risk
Loans Receivable [Line Items]
Percentage of loan origination		35.00%			37.00%
Retail installment contracts
Loans Receivable [Line Items]
TDRs, number of days past due after modification considered to have subsequently defaulted		120 days
Consumer
Loans Receivable [Line Items]
Loans and leases receivable		$ 45,273,395			$ 41,623,971
Consumer | Personal unsecured loans
Loans Receivable [Line Items]
LHFS		933,400			1,100,000
Financing receivable		2,221,688			2,347,767
Consumer | Retail installment contracts and auto loans
Loans Receivable [Line Items]
Loans and leases receivable		$ 684,380			$ 18,142
[1]	Includes $207.6 million and $197.7 million of loans recorded at the fair value option ("FVO") at September 30, 2018 and December 31, 2017, respectively.
[2]	LHFI includes $136.5 million and $186.5 million of loans recorded at fair value at September 30, 2018 and December 31, 2017, respectively.
[3]	The Company has interests in certain securitization trusts ("Trusts") that are considered variable interest entities ("VIEs") for accounting purposes. At September 30, 2018 and December 31, 2017, LHFI included $23.9 billion and $22.7 billion, Operating leases assets, net included $13.2 billion and $10.2 billion, restricted cash included $1.6 billion and $2.0 billion, other assets included $721.8 million and $747.1 million, Borrowings and other debt obligations included $31.2 billion and $28.5 billion, and Other Liabilities included $113.2 million and $198.0 million of assets or liabilities that were included within VIEs, respectively. See Note 6 to these Condensed Consolidated Financial Statements for additional information.

LOANS AND ALLOWANCE FOR CREDI_4

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Loan and Lease Portfolio Composition) (Details) - USD ($) $ in Thousands	Sep. 30, 2018		Jun. 30, 2018	Mar. 31, 2018	Jan. 01, 2018	Dec. 31, 2017		Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017
Loans Receivable [Line Items]
Total loans held for investment	$ 85,061,913	[1],[2]	$ 83,275,441	$ 80,213,783	$ 80,796,195	$ 80,790,681	[1],[2]	$ 81,570,388	$ 82,964,451	$ 83,713,560
Loans held for investment with fixed rate of interest	54,974,229					50,703,619
Loans held for investment with variable rate of interest	$ 30,087,684					$ 30,087,062
Loans held for investment, percent of total loans	100.00%					100.00%
Loans held for investment with fixed rate of interest, percent of total loans	64.60%					62.80%
Loans held for investment with variable rate of interest, percent of total loans	35.40%					37.20%
Net increase in loan balances	$ 1,600,000					$ 1,300,000
Commercial
Loans Receivable [Line Items]
Total loans held for investment	$ 39,788,518					$ 39,166,710
Loans held for investment, percent of total loans	46.80%					48.40%
Commercial | Commercial real estate (CRE) loans
Loans Receivable [Line Items]
Total loans held for investment	$ 9,061,535					$ 9,279,225
Loans held for investment, percent of total loans	10.70%					11.50%
Commercial | Commercial and industrial loans
Loans Receivable [Line Items]
Total loans held for investment	$ 15,118,892					$ 14,438,311
Loans held for investment, percent of total loans	17.80%					17.90%
Commercial | Multifamily loans
Loans Receivable [Line Items]
Total loans held for investment	$ 8,201,875					$ 8,274,435
Loans held for investment, percent of total loans	9.60%					10.10%
Commercial | Other commercial
Loans Receivable [Line Items]
Total loans held for investment	$ 7,406,216					$ 7,174,739
Loans held for investment, percent of total loans	8.70%					8.90%
Consumer
Loans Receivable [Line Items]
Total loans held for investment	$ 45,273,395					$ 41,623,971
Loans held for investment, percent of total loans	53.20%					51.60%
Consumer | RICs and auto loans - originated
Loans Receivable [Line Items]
Total loans held for investment	$ 27,191,166					$ 23,131,253
Consumer loans secured by real estate
Loans Receivable [Line Items]
Total loans held for investment	$ 15,309,349					$ 14,754,498
Loans held for investment, percent of total loans	17.90%					18.30%
Consumer loans secured by real estate | Residential mortgages
Loans Receivable [Line Items]
Total loans held for investment	$ 9,737,222					$ 8,846,765
Loans held for investment, percent of total loans	11.30%					11.00%
Consumer loans secured by real estate | Home equity loans and lines of credit
Loans Receivable [Line Items]
Total loans held for investment	$ 5,572,127					$ 5,907,733
Loans held for investment, percent of total loans	6.60%					7.30%
Consumer loans not secured by real estate | RICs and auto loans - originated
Loans Receivable [Line Items]
Total loans held for investment	$ 27,191,166					$ 23,131,253
Loans held for investment, percent of total loans	32.00%					28.60%
Consumer loans not secured by real estate | RICs and auto loans - purchased
Loans Receivable [Line Items]
Total loans held for investment	$ 1,004,397					$ 1,834,868
Loans held for investment, percent of total loans	1.20%					2.30%
Consumer loans not secured by real estate | Personal unsecured loans
Loans Receivable [Line Items]
Total loans held for investment	$ 1,288,309					$ 1,285,677
Loans held for investment, percent of total loans	1.50%					1.60%
Consumer loans not secured by real estate | Other consumer
Loans Receivable [Line Items]
Total loans held for investment	$ 480,174					$ 617,675
Loans held for investment, percent of total loans	0.60%					0.80%
[1]	LHFI includes $136.5 million and $186.5 million of loans recorded at fair value at September 30, 2018 and December 31, 2017, respectively.
[2]	The Company has interests in certain securitization trusts ("Trusts") that are considered variable interest entities ("VIEs") for accounting purposes. At September 30, 2018 and December 31, 2017, LHFI included $23.9 billion and $22.7 billion, Operating leases assets, net included $13.2 billion and $10.2 billion, restricted cash included $1.6 billion and $2.0 billion, other assets included $721.8 million and $747.1 million, Borrowings and other debt obligations included $31.2 billion and $28.5 billion, and Other Liabilities included $113.2 million and $198.0 million of assets or liabilities that were included within VIEs, respectively. See Note 6 to these Condensed Consolidated Financial Statements for additional information.

LOANS AND ALLOWANCE FOR CREDI_5

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Retail Installment Contracts and Auto Loans) (Details) - USD ($) $ in Thousands	Sep. 30, 2018		Jun. 30, 2018	Mar. 31, 2018	Jan. 01, 2018	Dec. 31, 2017		Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017
Loans Receivable [Line Items]
Total loans held for investment	$ 85,061,913	[1],[2]	$ 83,275,441	$ 80,213,783	$ 80,796,195	$ 80,790,681	[1],[2]	$ 81,570,388	$ 82,964,451	$ 83,713,560
Consumer
Loans Receivable [Line Items]
Total loans held for investment	45,273,395					41,623,971
Purchase marks, FVO	2,700					5,500
Consumer | Retail installment contracts and auto loans
Loans Receivable [Line Items]
Total loans held for investment	28,195,563					24,966,121
Consumer | RICs - Purchased HFI
Loans Receivable [Line Items]
Unpaid principal balance (UPB)	1,056,165					1,929,548
UPB, FVO	12,373					24,926
Total UPB	1,068,538					1,954,474
Purchase marks	(64,141)					(119,606)
Total loans held for investment	1,004,397					1,834,868
Consumer | RICs - Originated HFI
Loans Receivable [Line Items]
Total UPB	26,666,727					23,423,031
Net discount	(159,941)					(309,920)
Total loans held for investment	26,506,786					23,113,111
Consumer | Auto Loans
Loans Receivable [Line Items]
Total loans held for investment	684,380					18,142
Consumer | RICs - Originated
Loans Receivable [Line Items]
Total loans held for investment	$ 27,191,166					$ 23,131,253
[1]	LHFI includes $136.5 million and $186.5 million of loans recorded at fair value at September 30, 2018 and December 31, 2017, respectively.
[2]	The Company has interests in certain securitization trusts ("Trusts") that are considered variable interest entities ("VIEs") for accounting purposes. At September 30, 2018 and December 31, 2017, LHFI included $23.9 billion and $22.7 billion, Operating leases assets, net included $13.2 billion and $10.2 billion, restricted cash included $1.6 billion and $2.0 billion, other assets included $721.8 million and $747.1 million, Borrowings and other debt obligations included $31.2 billion and $28.5 billion, and Other Liabilities included $113.2 million and $198.0 million of assets or liabilities that were included within VIEs, respectively. See Note 6 to these Condensed Consolidated Financial Statements for additional information.

LOANS AND ALLOWANCE FOR CREDI_6

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Rollforward of Allowance for Credit Losses) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Allowance for Loan Losses [Roll Forward]
ALLL, beginning of period	$ 3,988,876	$ 3,982,444	$ 3,994,887	$ 3,814,464
Provision for loan and lease losses	613,570	681,742	1,623,391	2,069,702
Other		5,639		5,639
Charge-offs	(1,279,497)	(1,267,373)	(3,595,059)	(3,730,361)
Recoveries	634,024	604,593	1,933,754	1,847,601
Charge-offs, net of recoveries	(645,473)	(662,780)	(1,661,305)	(1,882,760)
ALLL, end of period	3,956,973	4,007,045	3,956,973	4,007,045
Reserve for Unfunded Lending Commitments Roll Forward [Roll Forward]
Reserve for unfunded lending commitments, beginning of period	86,973	111,811	109,111	122,419
(Release of) / Provision for reserve for unfunded lending commitments	7,444	4,943	(14,694)	(3,865)
Loss on unfunded lending commitments	(96)	(668)	(96)	(2,468)
Reserve for unfunded lending commitments, end of period	94,321	116,086	94,321	116,086
Total ACL, end of period	4,051,294	4,123,131	4,051,294	4,123,131
Ending balance, individually evaluated for impairment	1,693,726	1,866,682	1,693,726	1,866,682
Ending balance, collectively evaluated for impairment	2,263,247	2,140,363	2,263,247	2,140,363
Financing receivables:
Ending balance	86,208,946	83,558,485	86,208,946	83,558,485
Ending balance, evaluated under the FVO or lower of cost or fair value	1,266,415	2,043,205	1,266,415	2,043,205
Ending balance, individually evaluated for impairment	6,657,345	7,199,999	6,657,345	7,199,999
Ending balance, collectively evaluated for impairment	78,285,186	74,315,281	78,285,186	74,315,281
Commercial
Allowance for Loan Losses [Roll Forward]
ALLL, beginning of period	426,820	428,247	443,796	449,835
Provision for loan and lease losses	10,637	17,129	18,658	62,597
Other		356		356
Charge-offs	(21,353)	(30,576)	(70,978)	(117,263)
Recoveries	17,325	9,635	41,953	29,266
Charge-offs, net of recoveries	(4,028)	(20,941)	(29,025)	(87,997)
ALLL, end of period	433,429	424,791	433,429	424,791
Reserve for Unfunded Lending Commitments Roll Forward [Roll Forward]
Reserve for unfunded lending commitments, beginning of period	81,525	111,015	103,835	121,613
(Release of) / Provision for reserve for unfunded lending commitments	7,401	5,241	(14,909)	(3,557)
Loss on unfunded lending commitments	(96)	(668)	(96)	(2,468)
Reserve for unfunded lending commitments, end of period	88,830	115,588	88,830	115,588
Total ACL, end of period	522,259	540,379	522,259	540,379
Ending balance, individually evaluated for impairment	88,625	60,492	88,625	60,492
Ending balance, collectively evaluated for impairment	344,804	364,299	344,804	364,299
Financing receivables:
Ending balance	39,788,670	40,140,421	39,788,670	40,140,421
Ending balance, evaluated under the FVO or lower of cost or fair value	152	83,279	152	83,279
Ending balance, individually evaluated for impairment	479,710	514,846	479,710	514,846
Ending balance, collectively evaluated for impairment	39,308,808	39,542,296	39,308,808	39,542,296
Consumer
Allowance for Loan Losses [Roll Forward]
ALLL, beginning of period	3,515,033	3,507,174	3,504,068	3,317,606
Provision for loan and lease losses	602,933	664,613	1,604,733	2,007,105
Other		5,283		5,283
Charge-offs	(1,258,144)	(1,236,797)	(3,524,081)	(3,613,098)
Recoveries	616,699	594,958	1,891,801	1,818,335
Charge-offs, net of recoveries	(641,445)	(641,839)	(1,632,280)	(1,794,763)
ALLL, end of period	3,476,521	3,535,231	3,476,521	3,535,231
Reserve for Unfunded Lending Commitments Roll Forward [Roll Forward]
Reserve for unfunded lending commitments, beginning of period	5,448	796	5,276	806
(Release of) / Provision for reserve for unfunded lending commitments	43	(298)	215	(308)
Loss on unfunded lending commitments	0	0	0	0
Reserve for unfunded lending commitments, end of period	5,491	498	5,491	498
Total ACL, end of period	3,482,012	3,535,729	3,482,012	3,535,729
Ending balance, individually evaluated for impairment	1,605,101	1,806,190	1,605,101	1,806,190
Ending balance, collectively evaluated for impairment	1,871,420	1,729,041	1,871,420	1,729,041
Financing receivables:
Ending balance	46,420,276	43,418,064	46,420,276	43,418,064
Ending balance, evaluated under the FVO or lower of cost or fair value	1,266,263	1,959,926	1,266,263	1,959,926
Ending balance, individually evaluated for impairment	6,177,635	6,685,153	6,177,635	6,685,153
Ending balance, collectively evaluated for impairment	38,976,378	34,772,985	38,976,378	34,772,985
Consumer | Total
Allowance for Loan Losses [Roll Forward]
ALLL, beginning of period	3,259,575	3,290,174	3,246,523	3,097,219
Provision for loan and lease losses	599,384	605,503	1,543,430	1,888,486
Charge-offs	(1,214,131)	(1,198,795)	(3,406,655)	(3,495,104)
Recoveries	607,724	588,083	1,869,254	1,794,364
Charge-offs, net of recoveries	(606,407)	(610,712)	(1,537,401)	(1,700,740)
ALLL, end of period	3,252,552	3,284,965	3,252,552	3,284,965
Consumer | Purchased
Allowance for Loan Losses [Roll Forward]
ALLL, beginning of period	266,221	468,671	384,167	559,092
Provision for loan and lease losses	(15,312)	47,106	(61,173)	128,372
Charge-offs	(71,969)	(142,561)	(253,744)	(481,389)
Recoveries	38,330	52,406	148,020	219,547
Charge-offs, net of recoveries	(33,639)	(90,155)	(105,724)	(261,842)
ALLL, end of period	217,270	425,622	217,270	425,622
Consumer | Originated
Allowance for Loan Losses [Roll Forward]
ALLL, beginning of period	2,993,354	2,821,503	2,862,356	2,538,127
Provision for loan and lease losses	614,696	558,397	1,604,603	1,760,114
Charge-offs	(1,142,162)	(1,056,234)	(3,152,911)	(3,013,715)
Recoveries	569,394	535,677	1,721,234	1,574,817
Charge-offs, net of recoveries	(572,768)	(520,557)	(1,431,677)	(1,438,898)
ALLL, end of period	3,035,282	2,859,343	3,035,282	2,859,343
Unallocated
Allowance for Loan Losses [Roll Forward]
ALLL, beginning of period	47,023	47,023	47,023	47,023
Provision for loan and lease losses	0	0	0	0
Other		0		0
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Charge-offs, net of recoveries	0	0	0	0
ALLL, end of period	47,023	47,023	47,023	47,023
Reserve for Unfunded Lending Commitments Roll Forward [Roll Forward]
Reserve for unfunded lending commitments, beginning of period	0	0	0	0
(Release of) / Provision for reserve for unfunded lending commitments	0	0	0	0
Loss on unfunded lending commitments	0	0	0	0
Reserve for unfunded lending commitments, end of period	0	0	0	0
Total ACL, end of period	47,023	47,023	47,023	47,023
Ending balance, individually evaluated for impairment	0	0	0	0
Ending balance, collectively evaluated for impairment	47,023	47,023	47,023	47,023
Financing receivables:
Ending balance	0	0	0	0
Ending balance, evaluated under the FVO or lower of cost or fair value	0	0	0	0
Ending balance, individually evaluated for impairment	0	0	0	0
Ending balance, collectively evaluated for impairment	$ 0	$ 0	$ 0	$ 0

LOANS AND ALLOWANCE FOR CREDI_7

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Non-accrual Loans) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	$ 2,131,408	$ 1,955,623	$ 1,911,083	$ 2,390,893	$ 2,217,776	$ 2,244,423	$ 2,526,338
Foreclosed and other repossessed assets	199,515			212,882
Nonperforming
Financing Receivable, Recorded Investment, Past Due [Line Items]
Other real estate owned (OREO)	108,583			130,777
Repossessed vehicles	198,074			210,692
Foreclosed and other repossessed assets	1,441			2,190
Total OREO and other repossessed assets	308,098			343,659
Total non-performing assets	2,439,506	2,222,767	2,210,480	2,734,552	2,523,606	2,515,323	2,824,471
Commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	391,709			464,533
Commercial | CRE
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	138,331			139,236
Commercial | Commercial and industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	142,446			230,481
Commercial | Multifamily
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	36,541			11,348
Commercial | Other commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	74,391			83,468
Consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	1,739,699			1,926,360
Consumer | Residential mortgages
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	229,024			265,436
Consumer | Home equity loans and lines of credit
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	117,638			134,162
Consumer | RICs and auto loans - originated
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	1,211,544	$ 977,960	$ 874,064	1,257,122	$ 1,164,213	$ 1,164,048	$ 1,386,805
Consumer | RICs and auto loans - purchased
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	168,946			256,617
Consumer | Personal unsecured loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	3,016			2,366
Consumer | Other consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	$ 9,531			$ 10,657

LOANS AND ALLOWANCE FOR CREDI_8

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Age Analysis of Past Due Loans) (Details) - USD ($)	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	$ 5,497,010,000			$ 5,547,989,000
Current	80,711,936,000	$ 80,039,099,000	$ 77,704,486,000	77,765,178,000	$ 77,800,548,000	$ 80,086,592,000	$ 80,494,248,000
Total Financing Receivables	86,208,946,000			83,313,167,000
Recorded Investment Greater than 90 Days and Accruing	94,919,000			96,461,000
30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	4,544,524,000	3,961,706,000	3,652,230,000	4,545,634,000	4,790,417,000	4,497,995,000	4,504,237,000
90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	952,486,000	834,434,000	817,762,000	1,002,355,000	967,520,000	883,674,000	818,034,000
Commercial | CRE
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	114,911,000			125,698,000
Current	8,946,624,000			9,153,527,000
Total Financing Receivables	9,061,535,000			9,279,225,000
Recorded Investment Greater than 90 Days and Accruing	0			0
Commercial | CRE | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	26,793,000			25,174,000
Commercial | CRE | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	88,118,000			100,524,000
Commercial | Commercial and industrial loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	133,310,000			125,508,000
Current	14,985,734,000			14,461,981,000
Total Financing Receivables	15,119,044,000			14,587,489,000
Recorded Investment Greater than 90 Days and Accruing	0			0
LHFS	152,000			149,200,000
Commercial | Commercial and industrial loans | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	55,344,000			49,584,000
Commercial | Commercial and industrial loans | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	77,966,000			75,924,000
Commercial | Multifamily
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	32,040,000			6,552,000
Current	8,169,835,000			8,267,883,000
Total Financing Receivables	8,201,875,000			8,274,435,000
Recorded Investment Greater than 90 Days and Accruing	0			0
Commercial | Multifamily | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	2,856,000			3,562,000
Commercial | Multifamily | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	29,184,000			2,990,000
Commercial | Other commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	40,396,000			37,380,000
Current	7,365,820,000			7,137,359,000
Total Financing Receivables	7,406,216,000			7,174,739,000
Recorded Investment Greater than 90 Days and Accruing	0			0
Commercial | Other commercial | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	36,102,000			34,021,000
Commercial | Other commercial | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	4,294,000			3,359,000
Consumer | Residential mortgages
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	381,070,000			428,335,000
Current	9,569,653,000			8,628,600,000
Total Financing Receivables	9,950,723,000			9,056,935,000
Recorded Investment Greater than 90 Days and Accruing	0			0
LHFS	213,500,000			210,200,000
Consumer | Residential mortgages | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	202,979,000			217,558,000
Consumer | Residential mortgages | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	178,091,000			210,777,000
Consumer | Home equity loans and lines of credit
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	130,889,000			142,894,000
Current	5,441,238,000			5,764,839,000
Total Financing Receivables	5,572,127,000			5,907,733,000
Recorded Investment Greater than 90 Days and Accruing	0			0
Consumer | Home equity loans and lines of credit | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	49,738,000			50,919,000
Consumer | Home equity loans and lines of credit | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	81,151,000			91,975,000
Consumer | RICs and auto loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
LHFS	0			1,100,000,000
Consumer | RICs and auto loans - originated
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	4,153,260,000			3,959,324,000
Current	23,037,907,000	22,360,090,000	21,273,648,000	20,272,977,000	19,949,104,000	20,822,696,000	20,010,773,000
Total Financing Receivables	27,191,167,000			24,232,301,000
Recorded Investment Greater than 90 Days and Accruing	0			0
Consumer | RICs and auto loans - originated | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	3,790,653,000	3,213,062,000	2,777,295,000	3,602,308,000	3,553,926,000	3,400,693,000	3,243,559,000
Consumer | RICs and auto loans - originated | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	362,607,000	$ 249,797,000	$ 248,407,000	357,016,000	$ 356,226,000	$ 304,685,000	$ 247,301,000
Consumer | RICs and auto loans - purchased
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	295,625,000			492,751,000
Current	708,772,000			1,342,117,000
Total Financing Receivables	1,004,397,000			1,834,868,000
Recorded Investment Greater than 90 Days and Accruing	0			0
Consumer | RICs and auto loans - purchased | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	273,004,000			452,235,000
Consumer | RICs and auto loans - purchased | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	22,621,000			40,516,000
Consumer | Personal unsecured loans
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	202,718,000			190,448,000
Current	2,018,970,000			2,157,319,000
Total Financing Receivables	2,221,688,000			2,347,767,000
Recorded Investment Greater than 90 Days and Accruing	94,919,000			96,461,000
LHFS	933,400,000			1,100,000,000
Consumer | Personal unsecured loans | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	98,839,000			85,394,000
Consumer | Personal unsecured loans | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	103,879,000			105,054,000
Consumer | Other consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	12,791,000			39,099,000
Current	467,383,000			578,576,000
Total Financing Receivables	480,174,000			617,675,000
Recorded Investment Greater than 90 Days and Accruing	0			0
Consumer | Other consumer | 30-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	8,216,000			24,879,000
Consumer | Other consumer | 90 Days or Greater
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	$ 4,575,000			$ 14,220,000

LOANS AND ALLOWANCE FOR CREDI_9

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Impaired Loans) (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Financing Receivable, Impaired [Line Items]
Impaired financing receivable, recorded investment	$ 6,682,199	$ 7,230,911
Impaired financing receivable, UPB	6,987,883	7,667,890
Impaired financing receivable, related specific reserves	1,693,726	1,926,966
Impaired financing receivables, average recorded investment	6,923,195	6,811,789
Commercial
Financing Receivable, Impaired [Line Items]
Impaired financing receivable, recorded investment	464,922	577,963
Impaired financing receivable, UPB	534,853	685,000
Impaired financing receivable, related specific reserves	88,625	102,326
Impaired financing receivables, average recorded investment	521,444	587,630
Commercial | CRE
Financing Receivable, Impaired [Line Items]
Impaired financing receivable with no related allowance recorded, recorded investment	75,707	126,406
Impaired financing receivable with related allowance recorded, recorded investment	106,220	97,680
Impaired financing receivable with no related allowance recorded, UPB	107,637	174,842
Impaired financing receivable with related allowance recorded, UPB	119,561	117,730
Impaired financing receivable, related specific reserves	28,136	18,523
Impaired financing receivable with no related allowance recorded, average recorded investment	101,057	139,063
Impaired financing receivable with related allowance recorded, average recorded investment	101,950	118,492
Commercial | Commercial and industrial
Financing Receivable, Impaired [Line Items]
Impaired financing receivable with no related allowance recorded, recorded investment	42,537	82,541
Impaired financing receivable with related allowance recorded, recorded investment	126,996	176,769
Impaired financing receivable with no related allowance recorded, UPB	52,583	96,324
Impaired financing receivable with related allowance recorded, UPB	140,655	200,382
Impaired financing receivable, related specific reserves	34,576	59,696
Impaired financing receivable with no related allowance recorded, average recorded investment	62,539	75,338
Impaired financing receivable with related allowance recorded, average recorded investment	151,883	196,674
Commercial | Multifamily
Financing Receivable, Impaired [Line Items]
Impaired financing receivable with no related allowance recorded, recorded investment	29,397	9,887
Impaired financing receivable with related allowance recorded, recorded investment	12,992	6,201
Impaired financing receivable with no related allowance recorded, UPB	30,321	10,838
Impaired financing receivable with related allowance recorded, UPB	12,992	6,201
Impaired financing receivable, related specific reserves	4,247	313
Impaired financing receivable with no related allowance recorded, average recorded investment	19,642	10,129
Impaired financing receivable with related allowance recorded, average recorded investment	9,597	4,566
Commercial | Other commercial
Financing Receivable, Impaired [Line Items]
Impaired financing receivable with no related allowance recorded, recorded investment	10,127	767
Impaired financing receivable with related allowance recorded, recorded investment	60,946	77,712
Impaired financing receivable with no related allowance recorded, UPB	10,158	911
Impaired financing receivable with related allowance recorded, UPB	60,946	77,772
Impaired financing receivable, related specific reserves	21,666	23,794
Impaired financing receivable with no related allowance recorded, average recorded investment	5,447	903
Impaired financing receivable with related allowance recorded, average recorded investment	69,329	42,465
Consumer
Financing Receivable, Impaired [Line Items]
Impaired financing receivable, recorded investment	6,217,277	6,652,948
Impaired financing receivable, UPB	6,453,030	6,982,890
Impaired financing receivable, related specific reserves	1,605,101	1,824,640
Impaired financing receivables, average recorded investment	6,401,751	6,224,159
Consumer | Residential mortgages
Financing Receivable, Impaired [Line Items]
Impaired financing receivable with no related allowance recorded, recorded investment	149,675	107,320
Impaired financing receivable with related allowance recorded, recorded investment	265,510	322,092
Impaired financing receivable with no related allowance recorded, UPB	204,844	128,458
Impaired financing receivable with related allowance recorded, UPB	304,549	392,833
Impaired financing receivable, related specific reserves	32,667	40,963
Impaired financing receivable with no related allowance recorded, average recorded investment	128,498	141,195
Impaired financing receivable with related allowance recorded, average recorded investment	293,801	303,361
Consumer | Home equity loans and lines of credit
Financing Receivable, Impaired [Line Items]
Impaired financing receivable with no related allowance recorded, recorded investment	43,485	52,397
Impaired financing receivable with related allowance recorded, recorded investment	66,103	64,827
Impaired financing receivable with no related allowance recorded, UPB	43,861	54,421
Impaired financing receivable with related allowance recorded, UPB	79,152	77,435
Impaired financing receivable, related specific reserves	4,500	4,770
Impaired financing receivable with no related allowance recorded, average recorded investment	47,941	50,635
Impaired financing receivable with related allowance recorded, average recorded investment	65,465	57,345
Consumer | RICs and auto loans - originated
Financing Receivable, Impaired [Line Items]
Impaired financing receivable with no related allowance recorded, recorded investment	4
Impaired financing receivable with related allowance recorded, recorded investment	4,886,944	4,855,026
Impaired financing receivable with no related allowance recorded, UPB	4
Impaired financing receivable with related allowance recorded, UPB	4,913,299	4,914,656
Impaired financing receivable, related specific reserves	1,355,663	1,422,834
Impaired financing receivable with no related allowance recorded, average recorded investment	2
Impaired financing receivable with related allowance recorded, average recorded investment	4,837,621	4,063,171
Consumer | RICs and auto loans - purchased
Financing Receivable, Impaired [Line Items]
Impaired financing receivable with no related allowance recorded, recorded investment	8,857	16,192
Impaired financing receivable with related allowance recorded, recorded investment	735,581	1,166,476
Impaired financing receivable with no related allowance recorded, UPB	11,379	20,783
Impaired financing receivable with related allowance recorded, UPB	831,325	1,318,306
Impaired financing receivable, related specific reserves	204,108	347,663
Impaired financing receivable with no related allowance recorded, average recorded investment	12,525	25,283
Impaired financing receivable with related allowance recorded, average recorded investment	951,029	1,511,212
Consumer | Personal unsecured loans
Financing Receivable, Impaired [Line Items]
Impaired financing receivable with no related allowance recorded, recorded investment	30,790	30,992
Impaired financing receivable with related allowance recorded, recorded investment	16,396	16,477
Impaired financing receivable with no related allowance recorded, UPB	30,790	30,992
Impaired financing receivable with related allowance recorded, UPB	16,643	16,661
Impaired financing receivable, related specific reserves	6,911	6,259
Impaired financing receivable with no related allowance recorded, average recorded investment	30,891	28,500
Impaired financing receivable with related allowance recorded, average recorded investment	16,437	16,668
Consumer | Other consumer
Financing Receivable, Impaired [Line Items]
Impaired financing receivable with no related allowance recorded, recorded investment	3,679	9,557
Impaired financing receivable with related allowance recorded, recorded investment	10,253	11,592
Impaired financing receivable with no related allowance recorded, UPB	3,679	13,055
Impaired financing receivable with related allowance recorded, UPB	13,505	15,290
Impaired financing receivable, related specific reserves	1,252	2,151
Impaired financing receivable with no related allowance recorded, average recorded investment	6,618	14,446
Impaired financing receivable with related allowance recorded, average recorded investment	$ 10,923	$ 12,343

LOANS AND ALLOWANCE FOR CRED_10

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Lending Asset Quality Indicators) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	$ 39,788,670	$ 39,315,888
Pass
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	37,026,343	36,641,228
Special mention
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	1,717,225	1,722,400
Substandard
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	913,489	783,065
Doubtful
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	131,613	169,195
CRE
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	9,061,535	9,279,225
CRE | Pass
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	7,999,385	8,281,626
CRE | Special mention
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	666,619	645,835
CRE | Substandard
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	368,066	317,510
CRE | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	27,465	34,254
Commercial and industrial loans
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	15,119,044	14,587,489
Commercial and industrial loans | Pass
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	13,807,848	13,176,248
Commercial and industrial loans | Special mention
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	811,813	941,683
Commercial and industrial loans | Substandard
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	455,279	398,325
Commercial and industrial loans | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	44,104	71,233
Multifamily
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	8,201,875	8,274,435
Multifamily | Pass
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	7,971,930	8,123,727
Multifamily | Special mention
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	169,136	105,225
Multifamily | Substandard
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	60,809	45,483
Multifamily | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	0	0
Remaining commercial
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	7,406,216	7,174,739
Remaining commercial | Pass
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	7,247,180	7,059,627
Remaining commercial | Special mention
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	69,657	29,657
Remaining commercial | Substandard
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	29,335	21,747
Remaining commercial | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Commercial loans	$ 60,044	$ 63,708

LOANS AND ALLOWANCE FOR CRED_11

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Consumer Lending Asset Quality Indicators - Credit Score) (Details) - Consumer - RICs and auto loans - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Loans Receivable [Line Items]
Financing receivable	$ 28,195,564,000	$ 26,067,169,000
Percent, RICs and auto loans	100.00%	100.00%
LHFS	$ 0	$ 1,100,000,000
FICO score not applicable
Loans Receivable [Line Items]
Financing receivable	$ 3,808,304,000	$ 4,530,238,000
Percent, RICs and auto loans	13.50%	17.40%
FICO score less than 600
Loans Receivable [Line Items]
Financing receivable	$ 14,955,843,000	$ 13,445,032,000
Percent, RICs and auto loans	53.00%	51.60%
FICO score of 600 to 639
Loans Receivable [Line Items]
Financing receivable	$ 5,011,835,000	$ 4,332,278,000
Percent, RICs and auto loans	17.80%	16.60%
FICO score of 640 or greater
Loans Receivable [Line Items]
Financing receivable	$ 4,419,582,000	$ 3,759,621,000
Percent, RICs and auto loans	15.70%	14.40%

LOANS AND ALLOWANCE FOR CRED_12

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Consumer Lending Asset Quality Indicators - FICO and CLTV Range) (Details) - Consumer - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	$ 9,950,723	$ 9,056,935
Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	5,572,127	5,907,733
LTV not applicable | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	293,428	372,997
LTV not applicable | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	183,165	210,736
LTV less than or equal to 70% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	5,594,931	5,229,768
LTV less than or equal to 70% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	3,672,373	3,789,095
LTV of 70.01% to 80% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	2,350,650	1,977,764
LTV of 70.01% to 90% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	1,500,814	1,613,086
LTV of 80.01% to 90% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	845,320	740,731
LTV of 90.01% to 100% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	813,845	663,899
LTV of 90.01% to 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	136,551	174,109
LTV of 100.01% to 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	19,026	25,345
LTV greater than 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	33,523	46,431
LTV greater than 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	79,224	120,707
FICO score not applicable | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	299,828	380,089
FICO score not applicable | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	180,580	155,464
FICO score not applicable | LTV not applicable | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	293,047	372,116
FICO score not applicable | LTV not applicable | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	180,082	154,690
FICO score not applicable | LTV less than or equal to 70% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	4,694	6,759
FICO score not applicable | LTV less than or equal to 70% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	355	536
FICO score not applicable | LTV of 70.01% to 80% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	1,777	1,214
FICO score not applicable | LTV of 70.01% to 90% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	143	238
FICO score not applicable | LTV of 80.01% to 90% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	124	0
FICO score not applicable | LTV of 90.01% to 100% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	186	0
FICO score not applicable | LTV of 90.01% to 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	0	0
FICO score not applicable | LTV of 100.01% to 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	0	0
FICO score not applicable | LTV greater than 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	0	0
FICO score not applicable | LTV greater than 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	0	0
FICO score less than 600 | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	302,102	343,842
FICO score less than 600 | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	288,081	302,863
FICO score less than 600 | LTV not applicable | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	36	21
FICO score less than 600 | LTV not applicable | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	911	8,064
FICO score less than 600 | LTV less than or equal to 70% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	187,264	220,737
FICO score less than 600 | LTV less than or equal to 70% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	198,267	190,657
FICO score less than 600 | LTV of 70.01% to 80% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	48,978	55,108
FICO score less than 600 | LTV of 70.01% to 90% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	66,022	64,554
FICO score less than 600 | LTV of 80.01% to 90% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	34,019	35,617
FICO score less than 600 | LTV of 90.01% to 100% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	28,353	23,834
FICO score less than 600 | LTV of 90.01% to 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	16,460	16,634
FICO score less than 600 | LTV of 100.01% to 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	2,378	2,505
FICO score less than 600 | LTV greater than 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	1,074	6,020
FICO score less than 600 | LTV greater than 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	6,421	22,954
FICO score of 600 to 639 | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	280,563	276,680
FICO score of 600 to 639 | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	230,192	244,325
FICO score of 600 to 639 | LTV not applicable | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	35	45
FICO score of 600 to 639 | LTV not applicable | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	443	6,276
FICO score of 600 to 639 | LTV less than or equal to 70% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	152,496	155,920
FICO score of 600 to 639 | LTV less than or equal to 70% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	163,029	158,461
FICO score of 600 to 639 | LTV of 70.01% to 80% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	49,965	42,420
FICO score of 600 to 639 | LTV of 70.01% to 90% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	54,344	61,250
FICO score of 600 to 639 | LTV of 80.01% to 90% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	36,015	35,009
FICO score of 600 to 639 | LTV of 90.01% to 100% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	39,172	34,331
FICO score of 600 to 639 | LTV of 90.01% to 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	6,677	9,236
FICO score of 600 to 639 | LTV of 100.01% to 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	1,243	2,696
FICO score of 600 to 639 | LTV greater than 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	1,637	6,259
FICO score of 600 to 639 | LTV greater than 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	5,699	9,102
FICO Score of 640 to 679 | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	607,946	597,986
FICO Score of 640 to 679 | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	429,955	464,618
FICO Score of 640 to 679 | LTV not applicable | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	0	37
FICO Score of 640 to 679 | LTV not applicable | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	273	6,745
FICO Score of 640 to 679 | LTV less than or equal to 70% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	305,191	320,248
FICO Score of 640 to 679 | LTV less than or equal to 70% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	284,494	297,003
FICO Score of 640 to 679 | LTV of 70.01% to 80% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	106,904	94,601
FICO Score of 640 to 679 | LTV of 70.01% to 90% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	125,409	127,347
FICO Score of 640 to 679 | LTV of 80.01% to 90% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	82,274	90,708
FICO Score of 640 to 679 | LTV of 90.01% to 100% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	105,607	86,740
FICO Score of 640 to 679 | LTV of 90.01% to 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	12,303	19,465
FICO Score of 640 to 679 | LTV of 100.01% to 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	1,810	3,011
FICO Score of 640 to 679 | LTV greater than 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	6,160	2,641
FICO Score of 640 to 679 | LTV greater than 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	7,476	14,058
FICO Score of 680 to 719 | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	1,142,852	1,089,764
FICO Score of 680 to 719 | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	805,759	812,329
FICO Score of 680 to 719 | LTV not applicable | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	35	98
FICO Score of 680 to 719 | LTV not applicable | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	201	8,875
FICO Score of 680 to 719 | LTV less than or equal to 70% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	536,430	554,058
FICO Score of 680 to 719 | LTV less than or equal to 70% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	526,194	500,234
FICO Score of 680 to 719 | LTV of 70.01% to 80% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	287,559	236,602
FICO Score of 680 to 719 | LTV of 70.01% to 90% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	242,623	258,284
FICO Score of 680 to 719 | LTV of 80.01% to 90% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	136,969	136,980
FICO Score of 680 to 719 | LTV of 90.01% to 100% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	172,691	147,754
FICO Score of 680 to 719 | LTV of 90.01% to 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	22,560	24,675
FICO Score of 680 to 719 | LTV of 100.01% to 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	2,556	3,955
FICO Score of 680 to 719 | LTV greater than 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	6,612	10,317
FICO Score of 680 to 719 | LTV greater than 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	14,181	20,261
FICO Score of 720 to 759 | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	1,961,715	1,809,287
FICO Score of 720 to 759 | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	1,074,004	1,115,571
FICO Score of 720 to 759 | LTV not applicable | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	50	92
FICO Score of 720 to 759 | LTV not applicable | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	493	8,587
FICO Score of 720 to 759 | LTV less than or equal to 70% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	988,098	952,532
FICO Score of 720 to 759 | LTV less than or equal to 70% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	725,864	724,831
FICO Score of 720 to 759 | LTV of 70.01% to 80% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	535,498	480,900
FICO Score of 720 to 759 | LTV of 70.01% to 90% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	310,674	332,508
FICO Score of 720 to 759 | LTV of 80.01% to 90% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	202,452	178,876
FICO Score of 720 to 759 | LTV of 90.01% to 100% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	224,394	183,527
FICO Score of 720 to 759 | LTV of 90.01% to 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	23,909	30,526
FICO Score of 720 to 759 | LTV of 100.01% to 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	3,854	4,760
FICO Score of 720 to 759 | LTV greater than 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	7,369	8,600
FICO Score of 720 to 759 | LTV greater than 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	13,064	19,119
FICO Score Equal to or Greater than 760 | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	5,355,717	4,559,287
FICO Score Equal to or Greater than 760 | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	2,563,556	2,812,563
FICO Score Equal to or Greater than 760 | LTV not applicable | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	225	588
FICO Score Equal to or Greater than 760 | LTV not applicable | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	762	17,499
FICO Score Equal to or Greater than 760 | LTV less than or equal to 70% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	3,420,758	3,019,514
FICO Score Equal to or Greater than 760 | LTV less than or equal to 70% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	1,774,170	1,917,373
FICO Score Equal to or Greater than 760 | LTV of 70.01% to 80% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	1,319,969	1,066,919
FICO Score Equal to or Greater than 760 | LTV of 70.01% to 90% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	701,599	768,905
FICO Score Equal to or Greater than 760 | LTV of 80.01% to 90% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	353,467	263,541
FICO Score Equal to or Greater than 760 | LTV of 90.01% to 100% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	243,442	187,713
FICO Score Equal to or Greater than 760 | LTV of 90.01% to 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	54,642	73,573
FICO Score Equal to or Greater than 760 | LTV of 100.01% to 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	7,185	8,418
FICO Score Equal to or Greater than 760 | LTV greater than 110% | Residential Mortgages
Loans Receivable [Line Items]
Financing receivables	10,671	12,594
FICO Score Equal to or Greater than 760 | LTV greater than 110% | Home Equity Loans and Lines of Credit
Loans Receivable [Line Items]
Financing receivables	$ 32,383	$ 35,213

LOANS AND ALLOWANCE FOR CRED_13

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Troubled Debt Restructuring Activity) (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018USD ($)contract	Sep. 30, 2017USD ($)contract	Sep. 30, 2018USD ($)contract	Sep. 30, 2017USD ($)contract	Jun. 30, 2018USD ($)	Mar. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Jun. 30, 2017USD ($)	Mar. 31, 2017USD ($)
Financing Receivable, Modifications [Line Items]
Troubled debt restructurings	$ 6,386,989	$ 6,936,372	$ 6,386,989	$ 6,936,372	$ 6,776,965	$ 6,714,000	$ 6,873,899	$ 6,535,363	$ 6,383,262
Number of Contracts | contract	32,407	70,524	115,839	175,935
Pre-TDR Recorded Investment	$ 492,687	$ 1,189,858	$ 1,843,183	$ 3,112,910
Post-TDR Recorded Investment	$ 493,202	$ 1,187,993	$ 1,841,009	$ 3,081,568
TDRs which Subsequently Defaulted
Number of Contracts | contract	13,539	12,136	36,946	37,546
Recorded Investment	$ 191,235	$ 218,369	$ 570,207	$ 650,013
Term Extension
Financing Receivable, Modifications [Line Items]
Restructuring Modifications	909	1,227	2,936	17,226
Rate Reduction
Financing Receivable, Modifications [Line Items]
Restructuring Modifications	(36)	0	(36)	(260)
Other
Financing Receivable, Modifications [Line Items]
Restructuring Modifications	$ (1,388)	$ 638	$ (726)	$ 14,376
Commercial | CRE
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract	15	18	62	73
Pre-TDR Recorded Investment	$ 5,069	$ 4,632	$ 32,372	$ 163,955
Post-TDR Recorded Investment	$ 4,946	$ 4,505	$ 30,313	$ 135,874
TDRs which Subsequently Defaulted
Number of Contracts | contract	3	5	7	10
Recorded Investment	$ 21,061	$ 6,386	$ 21,654	$ 6,825
Commercial | CRE | Term Extension
Financing Receivable, Modifications [Line Items]
Restructuring Modifications	0	0	547	14,271
Commercial | CRE | Rate Reduction
Financing Receivable, Modifications [Line Items]
Restructuring Modifications	0	0	0	(127)
Commercial | CRE | Other
Financing Receivable, Modifications [Line Items]
Restructuring Modifications	$ 123	$ 127	$ 1,512	$ 13,937
Commercial | Commercial and industrial
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract	37	252	186	639
Pre-TDR Recorded Investment	$ 1,235	$ 3,079	$ 7,136	$ 15,486
Post-TDR Recorded Investment	$ 1,177	$ 3,045	$ 6,941	$ 15,441
TDRs which Subsequently Defaulted
Number of Contracts | contract	31	61	129	163
Recorded Investment	$ 3,029	$ 2,210	$ 16,563	$ 5,842
Commercial | Commercial and industrial | Term Extension
Financing Receivable, Modifications [Line Items]
Restructuring Modifications	57	3	61	10
Commercial | Commercial and industrial | Rate Reduction
Financing Receivable, Modifications [Line Items]
Restructuring Modifications	0	0	0	0
Commercial | Commercial and industrial | Other
Financing Receivable, Modifications [Line Items]
Restructuring Modifications	$ 1	$ 31	$ 134	$ 35
Consumer | Residential mortgages
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract	45	38	136	187
Pre-TDR Recorded Investment	$ 8,163	$ 7,750	$ 23,108	$ 36,724
Post-TDR Recorded Investment	$ 8,150	$ 7,338	$ 22,415	$ 36,251
TDRs which Subsequently Defaulted
Number of Contracts | contract	39	55	135	175
Recorded Investment	$ 5,668	$ 8,594	$ 18,503	$ 23,659
Consumer | Residential mortgages | Term Extension
Financing Receivable, Modifications [Line Items]
Restructuring Modifications	0	0	0	(6)
Consumer | Residential mortgages | Rate Reduction
Financing Receivable, Modifications [Line Items]
Restructuring Modifications	0	0	0	(133)
Consumer | Residential mortgages | Other
Financing Receivable, Modifications [Line Items]
Restructuring Modifications	$ 13	$ 412	$ 693	$ 612
Consumer | Home equity loans and lines of credit
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract	39	9	132	45
Pre-TDR Recorded Investment	$ 2,513	$ 995	$ 7,939	$ 3,838
Post-TDR Recorded Investment	$ 3,097	$ 966	$ 8,406	$ 4,347
TDRs which Subsequently Defaulted
Number of Contracts | contract	17	2	37	6
Recorded Investment	$ 1,111	$ 47	$ 2,270	$ 257
Consumer | Home equity loans and lines of credit | Term Extension
Financing Receivable, Modifications [Line Items]
Restructuring Modifications	(18)	0	(18)	0
Consumer | Home equity loans and lines of credit | Rate Reduction
Financing Receivable, Modifications [Line Items]
Restructuring Modifications	(36)	0	(36)	0
Consumer | Home equity loans and lines of credit | Other
Financing Receivable, Modifications [Line Items]
Restructuring Modifications	$ (530)	$ 29	$ (413)	$ (509)
Consumer | RICs and auto loans
TDRs which Subsequently Defaulted
Number of Contracts | contract	9,244	11,275	30,052	34,496
Recorded Investment	$ 154,601	$ 199,045	$ 501,643	$ 606,327
Consumer | RICs and auto loans - originated
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract	27,421	67,044	101,883	163,797
Pre-TDR Recorded Investment	$ 465,362	$ 1,166,434	$ 1,733,592	$ 2,870,605
Post-TDR Recorded Investment	464,395	1,165,271	1,731,129	2,867,574
Consumer | RICs and auto loans - originated | Term Extension
Financing Receivable, Modifications [Line Items]
Restructuring Modifications	853	1,228	2,264	2,949
Consumer | RICs and auto loans - originated | Rate Reduction
Financing Receivable, Modifications [Line Items]
Restructuring Modifications	0	0	0	0
Consumer | RICs and auto loans - originated | Other
Financing Receivable, Modifications [Line Items]
Restructuring Modifications	$ 114	$ (65)	$ 199	$ 82
Consumer | RICs - purchased
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract	794	19	3,596	98
Pre-TDR Recorded Investment	$ 4,676	$ 1,057	$ 24,628	$ 1,447
Post-TDR Recorded Investment	4,658	1,063	24,523	1,445
Consumer | RICs - purchased | Term Extension
Financing Receivable, Modifications [Line Items]
Restructuring Modifications	17	(4)	82	2
Consumer | RICs - purchased | Rate Reduction
Financing Receivable, Modifications [Line Items]
Restructuring Modifications	0	0	0	0
Consumer | RICs - purchased | Other
Financing Receivable, Modifications [Line Items]
Restructuring Modifications	$ 1	$ (2)	$ 23	$ 0
Consumer | Personal unsecured loans
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract	4,053	3,109	9,838	10,999
Pre-TDR Recorded Investment	$ 5,503	$ 5,330	$ 14,194	$ 18,470
Post-TDR Recorded Investment	$ 6,630	$ 5,224	$ 17,088	$ 18,251
TDRs which Subsequently Defaulted
Number of Contracts | contract	4,205	731	6,586	2,667
Recorded Investment	$ 5,765	$ 2,029	$ 9,574	$ 6,769
Consumer | Personal unsecured loans | Term Extension
Financing Receivable, Modifications [Line Items]
Restructuring Modifications	0	0	0	0
Consumer | Personal unsecured loans | Rate Reduction
Financing Receivable, Modifications [Line Items]
Restructuring Modifications	0	0	0	0
Consumer | Personal unsecured loans | Other
Financing Receivable, Modifications [Line Items]
Restructuring Modifications	$ (1,127)	$ 106	$ (2,894)	$ 219
Consumer | Other consumer
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract	3	35	6	97
Pre-TDR Recorded Investment	$ 166	$ 581	$ 214	$ 2,385
Post-TDR Recorded Investment	$ 149	$ 581	$ 194	$ 2,385
TDRs which Subsequently Defaulted
Number of Contracts | contract	0	7	0	29
Recorded Investment	$ 0	$ 58	$ 0	$ 334
Consumer | Other consumer | Term Extension
Financing Receivable, Modifications [Line Items]
Restructuring Modifications	0	0	0	0
Consumer | Other consumer | Rate Reduction
Financing Receivable, Modifications [Line Items]
Restructuring Modifications	0	0	0	0
Consumer | Other consumer | Other
Financing Receivable, Modifications [Line Items]
Restructuring Modifications	17	0	20	0
Performing
Financing Receivable, Modifications [Line Items]
Troubled debt restructurings	5,486,315	$ 5,994,436	5,486,315	$ 5,994,436	$ 5,972,959	$ 5,928,042	5,891,031	$ 5,567,910	$ 4,738,315
Non-performing
Financing Receivable, Modifications [Line Items]
Troubled debt restructurings	$ 900,674		$ 900,674				$ 982,868

OPERATING LEASE ASSETS, NET (Co

OPERATING LEASE ASSETS, NET (Components of Leased Vehicles, Net) (Details) - USD ($) $ in Thousands		Sep. 30, 2018	Dec. 31, 2017
Operating Leased Assets [Line Items]
Less: accumulated depreciation		$ (3,300,000)	$ (3,400,000)
Total operating lease assets, net	[1],[2]	13,278,888	10,474,308
Leased Vehicles
Operating Leased Assets [Line Items]
Operating leases		17,638,047	14,751,568
Less: accumulated depreciation		(3,258,297)	(3,333,125)
Depreciated net capitalized cost		14,379,750	11,418,443
Origination fees and other costs		60,203	27,246
Manufacturer subvention payments		(1,263,354)	(1,047,113)
Total operating lease assets, net		13,176,599	10,398,576
Commercial Equipment Vehicles and Aircraft
Operating Leased Assets [Line Items]
Operating leases		132,976	93,981
Less: accumulated depreciation		(30,687)	(18,249)
Total operating lease assets, net		$ 102,289	$ 75,732
[1]	Net of accumulated depreciation of $3.3 billion and $3.4 billion at September 30, 2018 and December 31, 2017, respectively.
[2]	The Company has interests in certain securitization trusts ("Trusts") that are considered variable interest entities ("VIEs") for accounting purposes. At September 30, 2018 and December 31, 2017, LHFI included $23.9 billion and $22.7 billion, Operating leases assets, net included $13.2 billion and $10.2 billion, restricted cash included $1.6 billion and $2.0 billion, other assets included $721.8 million and $747.1 million, Borrowings and other debt obligations included $31.2 billion and $28.5 billion, and Other Liabilities included $113.2 million and $198.0 million of assets or liabilities that were included within VIEs, respectively. See Note 6 to these Condensed Consolidated Financial Statements for additional information.

OPERATING LEASE ASSETS, NET (Fu

OPERATING LEASE ASSETS, NET (Future Minimum Rental Receivables) (Details) $ in Thousands	Sep. 30, 2018USD ($)
Leases [Abstract]
2,018	$ 609,122
2,019	2,051,549
2,020	1,372,259
2,021	386,129
2,022	19,930
Thereafter	16,694
Total	$ 4,455,683

OPERATING LEASE ASSETS, NET (Na

OPERATING LEASE ASSETS, NET (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Leases [Abstract]
Lease income	$ 610,324	$ 509,714	$ 1,720,526	$ 1,494,801
Lease expense	455,344	409,424	1,316,404	1,137,456
Operating Leased Assets [Line Items]
Net gain on sale of operating leases	48,965		167,906
Operating lease assets returned to the Company at end of lease term
Operating Leased Assets [Line Items]
Net gain on sale of operating leases	$ 49,000	$ 36,200	$ 167,900	$ 98,700

VIEs (Assets and Liabilities of

VIEs (Assets and Liabilities of VIEs) (Details) - USD ($) $ in Thousands		Sep. 30, 2018		Jun. 30, 2018	Mar. 31, 2018	Jan. 01, 2018	Dec. 31, 2017		Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016
Assets
Restricted cash		$ 2,830,691	[1]				$ 3,818,807	[1]	$ 3,000,000			$ 3,000,000
Loans	[2]	1,147,033					2,522,486
Operating lease assets, net	[1],[3]	13,278,888					10,474,308
Various other assets		3,900,905	[1],[4]	$ 3,953,909	$ 4,014,012	$ 3,642,813	3,646,405	[1],[4]	3,880,797	$ 4,094,296	$ 4,086,716
TOTAL ASSETS		131,628,075		130,122,747	129,211,443	128,276,447	128,274,525		131,966,650	134,737,553	136,083,918
Liabilities
Various other liabilities		1,093,672	[1]			798,025	799,403	[1]
TOTAL LIABILITIES		107,897,176		$ 105,982,366	$ 105,380,845	$ 104,582,315	104,583,693		$ 108,508,982	$ 111,851,612	$ 113,488,704
VIEs, Primary Beneficiary
Assets
Restricted cash		1,570,773					1,995,557
Loans		23,884,189					22,679,381
Operating lease assets, net		13,183,793					10,160,327
Various other assets		721,765					747,101
TOTAL ASSETS		39,360,520					35,582,366
Liabilities
Notes payable		31,243,698					28,469,999
Various other liabilities		113,193					197,969
TOTAL LIABILITIES		31,356,891					28,667,968
VIEs, Primary Beneficiary | RICs held for sale
Assets
RICs held for sale		$ 0					$ 1,100,000
[1]	The Company has interests in certain securitization trusts ("Trusts") that are considered variable interest entities ("VIEs") for accounting purposes. At September 30, 2018 and December 31, 2017, LHFI included $23.9 billion and $22.7 billion, Operating leases assets, net included $13.2 billion and $10.2 billion, restricted cash included $1.6 billion and $2.0 billion, other assets included $721.8 million and $747.1 million, Borrowings and other debt obligations included $31.2 billion and $28.5 billion, and Other Liabilities included $113.2 million and $198.0 million of assets or liabilities that were included within VIEs, respectively. See Note 6 to these Condensed Consolidated Financial Statements for additional information.
[2]	Includes $207.6 million and $197.7 million of loans recorded at the fair value option ("FVO") at September 30, 2018 and December 31, 2017, respectively.
[3]	Net of accumulated depreciation of $3.3 billion and $3.4 billion at September 30, 2018 and December 31, 2017, respectively.
[4]	Includes mortgage servicing rights ("MSRs") of $160.1 million and $146.0 million at September 30, 2018 and December 31, 2017, respectively, for which the Company has elected the FVO. See Note 8 to these Condensed Consolidated Financial Statements for additional information.

VIEs (Narrative) (Details)

VIEs (Narrative) (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Off-balance Securitization Trusts
Variable Interest Entity [Line Items]
Proceeds from securitization of retail installment contracts			$ 4,700,000,000		$ 3,400,000,000
VIE, Not Primary Beneficiary
Variable Interest Entity [Line Items]
Sales of receivables securitization	$ 274,600,000	$ 1,300,000,000	2,900,000,000	$ 2,600,000,000
Gain (loss) on retail installment contracts	(700,000)	$ (6,800,000)	(20,700,000)	$ (13,000,000)
VIE, maximum exposure to loss	0		0
VIE, Not Primary Beneficiary | Trusts
Variable Interest Entity [Line Items]
Gross retail installment contracts transferred to consolidated Trusts	$ 27,200,000,000		$ 27,200,000,000		$ 26,200,000,000

VIEs (Cash Flow Summary) (Detai

VIEs (Cash Flow Summary) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
VIE, Primary Beneficiary | Trusts
Variable Interest Entity [Line Items]
Assets securitized	$ 5,414,393	$ 2,998,430	$ 19,167,290	$ 15,395,158
Net proceeds from new securitizations	4,014,928	2,936,719	12,073,124	11,998,611
Net proceeds from sale of retained bonds	203,704	0	797,336	273,733
Cash received for servicing fees	229,520	228,131	659,210	653,048
Net distributions from Trusts	860,024	666,179	2,186,010	2,073,965
Total cash received from Trusts	5,308,176	3,831,029	15,715,680	14,999,357
VIE, Not Primary Beneficiary | Off-balance Securitization Trusts
Variable Interest Entity [Line Items]
Assets securitized	274,609	1,347,010	2,905,922	2,583,341
Net proceeds from new securitizations	274,855	1,347,430	2,909,794	2,588,227
Cash received for servicing fees	11,896	12,309	32,590	25,677
Total cash received from Trusts	$ 286,751	$ 1,359,739	$ 2,942,384	$ 2,613,904

VIEs (Off-balance Sheet Portfol

VIEs (Off-balance Sheet Portfolio) (Details) - VIE, Not Primary Beneficiary - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Variable Interest Entity [Line Items]
Total serviced for other portfolio	$ 4,657,059	$ 3,428,248
Chrysler Capital securitizations
Variable Interest Entity [Line Items]
Total serviced for other portfolio	822,041	1,404,232
Third parties
Variable Interest Entity [Line Items]
Total serviced for other portfolio	822,041	1,404,232
SC
Variable Interest Entity [Line Items]
Total serviced for other portfolio	$ 3,835,018	$ 2,024,016

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLES (Goodwill) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Goodwill [Line Items]
Goodwill	$ 4,444,389	$ 4,444,389
Consumer and Business Banking
Goodwill [Line Items]
Goodwill	1,880,304
Commercial Banking
Goodwill [Line Items]
Goodwill	1,412,995
CIB
Goodwill [Line Items]
Goodwill	131,130
SC
Goodwill [Line Items]
Goodwill	$ 1,019,960

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLES (Goodwill) (Narrative) (Details) - USD ($)	3 Months Ended
	Dec. 31, 2017	Sep. 30, 2018
Goodwill [Line Items]
Goodwill	$ 4,444,389,000	$ 4,444,389,000
Impairment of goodwill	0
Commercial Banking
Goodwill [Line Items]
Goodwill		542,600,000
CRE
Goodwill [Line Items]
Goodwill		$ 870,400,000
Santander BanCorp
Goodwill [Line Items]
Impairment of goodwill	$ 10,500,000

GOODWILL AND OTHER INTANGIBLE_4

GOODWILL AND OTHER INTANGIBLES (Finite-lived Intangibles) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Finite-Lived Intangible Assets [Line Items]
Net Carrying Amount	$ 489,978	$ 535,753
Accumulated Amortization	(316,179)	(270,460)
Dealer networks
Finite-Lived Intangible Assets [Line Items]
Net Carrying Amount	397,000	426,411
Accumulated Amortization	(183,000)	(153,589)
Chrysler relationship
Finite-Lived Intangible Assets [Line Items]
Net Carrying Amount	68,750	80,000
Accumulated Amortization	(70,000)	(58,750)
Trade name
Finite-Lived Intangible Assets [Line Items]
Net Carrying Amount	15,000	15,900
Accumulated Amortization	(3,000)	(2,100)
Other intangibles
Finite-Lived Intangible Assets [Line Items]
Net Carrying Amount	9,228	13,442
Accumulated Amortization	$ (60,179)	$ (56,021)

GOODWILL AND OTHER INTANGIBLE_5

GOODWILL AND OTHER INTANGIBLES (Other Intangible Assets) (Narrative) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Intangibles not subject to amortization	$ 0		$ 0		$ 0
Amortization of intangibles	$ 15,288,000	$ 15,288,000	$ 45,864,000	$ 46,204,000

GOODWILL AND OTHER INTANGIBLE_6

GOODWILL AND OTHER INTANGIBLES (Future Amortization Expense) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Remaining Amount To Record
2018, Calendar Year Amount	$ 60,650		$ 60,650
2018, Recorded To Date	15,288	$ 15,288	45,864	$ 46,204
2018, Remaining Amount To Record	14,786		14,786
2,019	58,989		58,989
2,020	58,657		58,657
2,021	39,903		39,903
2,022	39,901		39,901
Thereafter	$ 277,742		$ 277,742

OTHER ASSETS (Other Assets Sche

OTHER ASSETS (Other Assets Schedule) (Details) - USD ($) $ in Thousands	Sep. 30, 2018		Jun. 30, 2018	Mar. 31, 2018	Jan. 01, 2018	Dec. 31, 2017		Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Income tax receivables	$ 293,891					$ 292,220
Derivative assets at fair value	636,892					448,977
Other repossessed assets	199,515					212,882
MSRs	162,754					149,197
Prepaid expenses	155,079					172,547
OREO	108,583					130,777
Deferred tax asset, net	758,463					771,652
Accrued interest receivable	554,422					577,585
Equity method investments	206,808					194,434
Miscellaneous assets and receivables	824,498					696,134
Total other assets	$ 3,900,905	[1],[2]	$ 3,953,909	$ 4,014,012	$ 3,642,813	$ 3,646,405	[1],[2]	$ 3,880,797	$ 4,094,296	$ 4,086,716
[1]	Includes mortgage servicing rights ("MSRs") of $160.1 million and $146.0 million at September 30, 2018 and December 31, 2017, respectively, for which the Company has elected the FVO. See Note 8 to these Condensed Consolidated Financial Statements for additional information.
[2]	The Company has interests in certain securitization trusts ("Trusts") that are considered variable interest entities ("VIEs") for accounting purposes. At September 30, 2018 and December 31, 2017, LHFI included $23.9 billion and $22.7 billion, Operating leases assets, net included $13.2 billion and $10.2 billion, restricted cash included $1.6 billion and $2.0 billion, other assets included $721.8 million and $747.1 million, Borrowings and other debt obligations included $31.2 billion and $28.5 billion, and Other Liabilities included $113.2 million and $198.0 million of assets or liabilities that were included within VIEs, respectively. See Note 6 to these Condensed Consolidated Financial Statements for additional information.

OTHER ASSETS (MSRs) (Details)

OTHER ASSETS (MSRs) (Details) - Residential MSRs - USD ($) $ in Millions	Sep. 30, 2018	Dec. 31, 2017
Servicing Assets at Fair Value [Line Items]
Principal balance of loans serviced for others	$ 14,500	$ 14,900
MSRs	$ 160.1	$ 146

DEPOSITS AND OTHER CUSTOMER A_3

DEPOSITS AND OTHER CUSTOMER ACCOUNTS (Summary of Deposits and Other Customer Accounts) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Balance
Interest-bearing demand deposits	$ 8,154,380	$ 8,784,597
Non-interest-bearing demand deposits	15,075,153	15,402,235
Savings	5,889,833	5,903,897
Customer repurchase accounts	550,357	802,119
Money market	24,956,355	24,530,661
CDs	6,315,919	5,407,594
Total Deposits	60,941,997	60,831,103
Foreign deposits	$ 8,600,000	$ 9,100,000
Percent of total deposits
Interest-bearing demand deposits (as a percent)	13.40%	14.40%
Non-interest-bearing demand deposits (as a percent)	24.70%	25.30%
Savings (as a percent)	9.70%	9.70%
Customer repurchase accounts (as a percent)	0.90%	1.40%
Money market (as a percent)	41.00%	40.30%
CDs (as a percent)	10.30%	8.90%
Total Deposits (as a percent)	100.00%	100.00%

DEPOSITS AND OTHER CUSTOMER A_4

DEPOSITS AND OTHER CUSTOMER ACCOUNTS (Narrative) (Details) - USD ($) $ in Millions	Sep. 30, 2018	Dec. 31, 2017
Financial Instruments Owned and Pledged as Collateral [Line Items]
Securities pledged as collateral, fair value	$ 6,500	$ 5,900
Demand deposit overdrafts that have been reclassified as loan balances	119.3	38.9
CD in denominations greater than $250,000	1,600	1,300
Public fund deposits
Financial Instruments Owned and Pledged as Collateral [Line Items]
Securities pledged as collateral, fair value	$ 2,500	$ 2,300

BORROWINGS (Narrative) (Details

BORROWINGS (Narrative) (Details) - USD ($) $ in Thousands		Sep. 30, 2018	Dec. 31, 2017
Debt Disclosure [Abstract]
Total borrowings and other debt obligations	[1]	$ 41,517,752	$ 39,003,313
[1]	The Company has interests in certain securitization trusts ("Trusts") that are considered variable interest entities ("VIEs") for accounting purposes. At September 30, 2018 and December 31, 2017, LHFI included $23.9 billion and $22.7 billion, Operating leases assets, net included $13.2 billion and $10.2 billion, restricted cash included $1.6 billion and $2.0 billion, other assets included $721.8 million and $747.1 million, Borrowings and other debt obligations included $31.2 billion and $28.5 billion, and Other Liabilities included $113.2 million and $198.0 million of assets or liabilities that were included within VIEs, respectively. See Note 6 to these Condensed Consolidated Financial Statements for additional information.

BORROWINGS (Bank) (Narrative) (

BORROWINGS (Bank) (Narrative) (Details)	Sep. 30, 2018USD ($)
Bank
Debt Instrument [Line Items]
Debt repurchased	$ 0

BORROWINGS (SHUSA) (Narrative)

BORROWINGS (SHUSA) (Narrative) (Details - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2018	Jun. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Jul. 19, 2018	Mar. 31, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Loss on debt extinguishment	$ 57		$ 5,582	$ 3,470	$ 16,321
Senior Notes | 3.45% senior notes, due August 2018
Debt Instrument [Line Items]
Debt repurchased	$ 181,300			$ 181,300			$ 63,200
Stated interest rate	3.45%			3.45%			3.45%
Senior Notes | 2.70% senior notes, due May 2019
Debt Instrument [Line Items]
Debt repurchased	$ 484,500			$ 484,500			$ 336,800
Stated interest rate	2.70%			2.70%			2.70%
Senior Notes | Senior floating rate notes
Debt Instrument [Line Items]
Debt amount		$ 427,900
Senior Notes | Senior floating rate notes | 3-month LIBOR
Debt Instrument [Line Items]
Basis spread on LIBOR (as a percent)		1.00%
Senior Notes | Junior subordinated debentures - Sovereign Capital Trust IX
Debt Instrument [Line Items]
Subordinated debt	$ 150,000			$ 150,000		$ 150,000		$ 149,462
Senior Notes | Common securities - Sovereign Capital Trust IX
Debt Instrument [Line Items]
Common securities	$ 4,640			$ 4,640		$ 4,600		$ 4,640

BORROWINGS (Parent Company and

BORROWINGS (Parent Company and Other IHC Entities) (Details) - USD ($) $ in Thousands		9 Months Ended
		Sep. 30, 2018	Jul. 19, 2018	Mar. 31, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Initial Note Amounts Issued		$ 90,000			$ 90,900
Total borrowings and other debt obligations	[1]	41,517,752			39,003,313
Subsidiaries | 2.00% subordinated debt, maturing through 2042
Debt Instrument [Line Items]
Subordinated debt, Balance		$ 40,737			$ 40,842
Effective Rate		2.00%			2.00%
Stated interest rate		2.00%
Subsidiaries | Short-term borrowing, due within one year, maturing Oct 2018
Debt Instrument [Line Items]
Short-term borrowings, Balance		$ 24,000			$ 24,000
Effective Rate		2.20%			1.38%
Subsidiaries | Total due to others overnight, due within one year, due July 2018
Debt Instrument [Line Items]
Short-term borrowings, Balance		$ 0			$ 10,000
Effective Rate		0.00%			1.38%
Subsidiaries | Short-term borrowing, due within one year, maturing Oct 2018
Debt Instrument [Line Items]
Short-term borrowings, Balance		$ 19,188			$ 37,546
Effective Rate		0.25%			0.25%
Subsidiaries | Short-term borrowings, due within one year, maturing through 2018
Debt Instrument [Line Items]
Short-term borrowings, Balance		$ 0			$ 7,123
Effective Rate		0.00%			0.83%
Parent Company and Other Subsidiaries
Debt Instrument [Line Items]
Total borrowings and other debt obligations		$ 7,596,649			$ 8,269,076
Effective Rate		3.65%			3.45%
Senior Notes | 3.45% senior notes, due August 2018
Debt Instrument [Line Items]
Senior notes, Balance		$ 0			$ 244,317
Effective Rate		0.00%			3.62%
Stated interest rate		3.45%		3.45%
Senior Notes | 2.70% senior notes, due May 2019
Debt Instrument [Line Items]
Senior notes, Balance		$ 178,575			$ 998,349
Effective Rate		2.82%			2.82%
Stated interest rate		2.70%		2.70%
Senior Notes | 2.65% senior notes, due April 2020
Debt Instrument [Line Items]
Senior notes, Balance		$ 997,441			$ 996,238
Effective Rate		2.82%			2.82%
Stated interest rate		2.65%
Senior Notes | 3.70% senior notes, due March 2022
Debt Instrument [Line Items]
Senior notes, Balance		$ 1,440,058			$ 1,440,044
Effective Rate		3.74%			3.74%
Stated interest rate		3.70%
Senior Notes | 3.40% senior notes, due January 2023
Debt Instrument [Line Items]
Senior notes, Balance		$ 994,535			$ 993,662
Effective Rate		3.54%			3.54%
Stated interest rate		3.40%
Senior Notes | 4.50% senior notes, due July 2025
Debt Instrument [Line Items]
Senior notes, Balance		$ 1,095,835			$ 1,095,449
Effective Rate		4.56%			4.56%
Stated interest rate		4.50%
Senior Notes | 4.40% senior notes, due July 2027
Debt Instrument [Line Items]
Senior notes, Balance		$ 1,049,796			$ 1,049,787
Effective Rate		4.40%			4.40%
Stated interest rate		4.40%
Senior Notes | Junior subordinated debentures - Sovereign Capital Trust IX, due July 2036
Debt Instrument [Line Items]
Subordinated debt, Balance		$ 150,000	$ 150,000		$ 149,462
Effective Rate		4.12%			3.14%
Senior Notes | Common securities - Sovereign Capital Trust IX
Debt Instrument [Line Items]
Common securities, Balance		$ 4,640	$ 4,600		$ 4,640
Effective Rate		4.12%			3.14%
Senior Notes | Senior notes, due July 2019
Debt Instrument [Line Items]
Senior notes, Balance		$ 388,709			$ 388,565
Effective Rate		3.13%			2.31%
Senior Notes | Senior notes, due July 2019 | 3-month LIBOR
Debt Instrument [Line Items]
Basis spread on LIBOR (as a percent)		1.00%
Senior Notes | Senior notes, due September 2019
Debt Instrument [Line Items]
Senior notes, Balance		$ 370,930			$ 370,754
Effective Rate		3.07%			2.34%
Senior Notes | Senior notes, due January 2020
Debt Instrument [Line Items]
Senior notes, Balance		$ 302,613			$ 302,494
Effective Rate		3.12%			2.40%
Senior Notes | Senior notes, due September 2020
Debt Instrument [Line Items]
Senior notes, Balance		$ 111,746			$ 115,804
Effective Rate		3.27%			3.32%
Senior Notes | Senior notes, due September 2020 | 3-month LIBOR
Debt Instrument [Line Items]
Basis spread on LIBOR (as a percent)		1.05%
Senior Notes | Senior notes, due June 2022
Debt Instrument [Line Items]
Senior notes, Balance		$ 427,846			$ 0
Effective Rate		3.37%			0.00%
[1]	The Company has interests in certain securitization trusts ("Trusts") that are considered variable interest entities ("VIEs") for accounting purposes. At September 30, 2018 and December 31, 2017, LHFI included $23.9 billion and $22.7 billion, Operating leases assets, net included $13.2 billion and $10.2 billion, restricted cash included $1.6 billion and $2.0 billion, other assets included $721.8 million and $747.1 million, Borrowings and other debt obligations included $31.2 billion and $28.5 billion, and Other Liabilities included $113.2 million and $198.0 million of assets or liabilities that were included within VIEs, respectively. See Note 6 to these Condensed Consolidated Financial Statements for additional information.

BORROWINGS (Santander Bank) (De

BORROWINGS (Santander Bank) (Details) - SBNA - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Total borrowings and other debt obligations	$ 3,421,771	$ 2,575,980
Effective Rate	3.10%	3.07%
8.750% subordinated debentures, due May 2018
Debt Instrument [Line Items]
Subordinated debt, Balance	$ 0	$ 192,019
Effective Rate	0.00%	8.92%
Stated interest rate	8.75%
Subordinated term loan, due February 2019
Debt Instrument [Line Items]
Subordinated term loan, Balance	$ 99,237	$ 111,883
Effective Rate	8.20%	7.12%
FHLB advances, maturing through September 2020
Debt Instrument [Line Items]
FHLB advances, Balance	$ 3,150,000	$ 1,950,000
Effective Rate	2.42%	1.53%
Securities sold under repurchase agreements
Debt Instrument [Line Items]
Securities sold under repurchase agreements, Balance	$ 0	$ 150,000
Effective Rate	0.00%	1.56%
Real estate investment trust preferred, callable May 2020
Debt Instrument [Line Items]
REIT preferred	$ 145,233	$ 144,167
Effective Rate	13.18%	13.35%
Subordinated term loan, due August 2022
Debt Instrument [Line Items]
Subordinated term loan, Balance	$ 27,301	$ 27,911
Effective Rate	9.95%	8.89%
FHLB advances
Debt Instrument [Line Items]
Letters of credit	$ 638,200

BORROWINGS (SC) (Details)

BORROWINGS (SC) (Details) - USD ($)	9 Months Ended
	Sep. 30, 2018	Nov. 13, 2018	Oct. 31, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Initial Note Amounts Issued	$ 90,000,000			$ 90,900,000
SC
Debt Instrument [Line Items]
Initial Note Amounts Issued	52,004,795,000			49,078,924,000
Restricted Cash Pledged	1,563,690,000			1,847,759,000
Private issuances of notes backed by vehicle leases	$ 5,800,000,000			$ 3,700,000,000
SC | Maximum
Debt Instrument [Line Items]
Effective Rate	3.53%			4.09%
SC | Revolving Credit Facility
Debt Instrument [Line Items]
Initial Note Amounts Issued	$ 5,632,053,000			$ 5,598,316,000
Committed Amount	$ 10,173,475,000			$ 12,444,483,000
Effective Rate	3.42%			2.73%
Assets Pledged	$ 7,935,017,000			$ 6,703,767,000
Restricted Cash Pledged	$ 20,571,000			132,024,000
SC | Revolving Credit Facility | Maximum
Debt Instrument [Line Items]
Facility rolling maturity period	1 year
SC | Revolving Credit Facility | Warehouse line, maturing on various dates
Debt Instrument [Line Items]
Initial Note Amounts Issued	$ 352,945,000			339,145,000
Committed Amount	$ 1,250,000,000			$ 1,250,000,000
Effective Rate	4.27%			2.53%
Assets Pledged	$ 525,663,000			$ 461,353,000
Restricted Cash Pledged	0			12,645,000
SC | Revolving Credit Facility | Warehouse line, due November 2019
Debt Instrument [Line Items]
Initial Note Amounts Issued	325,020,000			435,220,000
Committed Amount	$ 500,000,000			$ 500,000,000
Effective Rate	3.08%			1.92%
Assets Pledged	$ 370,346,000			$ 521,365,000
Restricted Cash Pledged	464,000			16,866,000
SC | Revolving Credit Facility | Warehouse line, due August 2020
Debt Instrument [Line Items]
Initial Note Amounts Issued	3,370,243,000
Committed Amount	$ 4,150,000,000
Effective Rate	3.20%
Assets Pledged	$ 4,614,029,000
Restricted Cash Pledged	4,464,000
SC | Revolving Credit Facility | Warehouse line, due August 2020 | Subsequent Event
Debt Instrument [Line Items]
Committed Amount		$ 4,400,000,000
SC | Revolving Credit Facility | Warehouse line, due October 2019
Debt Instrument [Line Items]
Initial Note Amounts Issued	244,277,000			226,577,000
Committed Amount	$ 1,800,000,000			$ 1,800,000,000
Effective Rate	5.51%			4.95%
Assets Pledged	$ 342,305,000			$ 311,336,000
Restricted Cash Pledged	15,000			6,772,000
SC | Revolving Credit Facility | Warehouse line, due October 2019 | Subsequent Event
Debt Instrument [Line Items]
Committed Amount			$ 2,050,000,000
SC | Revolving Credit Facility | Warehouse line, due October 2019
Debt Instrument [Line Items]
Initial Note Amounts Issued	28,265,000			81,865,000
Committed Amount	$ 400,000,000			$ 400,000,000
Effective Rate	8.63%			4.09%
Assets Pledged	$ 39,928,000			$ 114,021,000
Restricted Cash Pledged	4,000			3,057,000
SC | Revolving Credit Facility | Warehouse line, due August 2019
Debt Instrument [Line Items]
Initial Note Amounts Issued	75,984,000			2,044,843,000
Committed Amount	$ 500,000,000			$ 3,900,000,000
Effective Rate	6.41%			2.96%
Assets Pledged	$ 108,816,000			$ 2,929,890,000
Restricted Cash Pledged	2,357,000			53,639,000
SC | Revolving Credit Facility | Warehouse line, due November 2019
Debt Instrument [Line Items]
Initial Note Amounts Issued	963,599,000			403,999,000
Committed Amount	$ 1,000,000,000			$ 1,000,000,000
Effective Rate	3.05%			2.66%
Assets Pledged	$ 1,356,132,000			$ 546,782,000
Restricted Cash Pledged	1,000			14,729,000
SC | Revolving Credit Facility | Warehouse line, due October 2018
Debt Instrument [Line Items]
Initial Note Amounts Issued	0			235,700,000
Committed Amount	$ 300,000,000			$ 300,000,000
Effective Rate	2.39%			2.84%
Assets Pledged	$ 219,148,000			$ 289,634,000
Restricted Cash Pledged	315,000			10,474,000
SC | Revolving Credit Facility | Repurchase facility, due December 2018
Debt Instrument [Line Items]
Initial Note Amounts Issued	81,810,000
Committed Amount	$ 81,810,000
Effective Rate	3.99%
Assets Pledged	$ 121,070,000
Restricted Cash Pledged	12,951,000
SC | Revolving Credit Facility | Repurchase facility, due December 2018
Debt Instrument [Line Items]
Initial Note Amounts Issued	50,720,000
Committed Amount	$ 51,770,000
Effective Rate	3.61%
Assets Pledged	$ 63,600,000
Restricted Cash Pledged	0
SC | Revolving Credit Facility | Repurchase facility, due December 2018
Debt Instrument [Line Items]
Initial Note Amounts Issued	139,190,000
Committed Amount	$ 139,895,000
Effective Rate	3.30%
Assets Pledged	$ 173,980,000
Restricted Cash Pledged	$ 0
SC | Revolving Credit Facility | Warehouse line, due January 2018
Debt Instrument [Line Items]
Initial Note Amounts Issued				336,484,000
Committed Amount				$ 500,000,000
Effective Rate				2.87%
Assets Pledged				$ 473,208,000
Restricted Cash Pledged				0
SC | Revolving Credit Facility | Warehouse line, due December 2018
Debt Instrument [Line Items]
Initial Note Amounts Issued				0
Committed Amount				$ 300,000,000
Effective Rate				1.49%
Assets Pledged				$ 0
Restricted Cash Pledged				0
SC | Revolving Credit Facility | Repurchase facility, maturing on various dates
Debt Instrument [Line Items]
Initial Note Amounts Issued				325,775,000
Committed Amount				$ 325,775,000
Effective Rate				3.24%
Assets Pledged				$ 474,188,000
Restricted Cash Pledged				13,842,000
SC | Revolving Credit Facility | Repurchase facility, due April 2018
Debt Instrument [Line Items]
Initial Note Amounts Issued				202,311,000
Committed Amount				$ 202,311,000
Effective Rate				2.67%
Assets Pledged				$ 264,120,000
Restricted Cash Pledged				0
SC | Revolving Credit Facility | Repurchase facility, due March 2018
Debt Instrument [Line Items]
Initial Note Amounts Issued				147,500,000
Committed Amount				$ 147,500,000
Effective Rate				3.91%
Assets Pledged				$ 222,108,000
Restricted Cash Pledged				0
SC | Revolving Credit Facility | Repurchase facility, due March 2018
Debt Instrument [Line Items]
Initial Note Amounts Issued				68,897,000
Committed Amount				$ 68,897,000
Effective Rate				3.04%
Assets Pledged				$ 95,762,000
Restricted Cash Pledged				0
SC | Revolving Credit Facility | Line of credit with related party, due December 2018
Debt Instrument [Line Items]
Initial Note Amounts Issued				0
Committed Amount				$ 1,000,000,000
Effective Rate				3.09%
Assets Pledged				$ 0
Restricted Cash Pledged				0
SC | Revolving Credit Facility | Line of credit with related party, due December 2018
Debt Instrument [Line Items]
Initial Note Amounts Issued				750,000,000
Committed Amount				$ 750,000,000
Effective Rate				1.33%
Assets Pledged				$ 0
Restricted Cash Pledged				$ 0

BORROWINGS (Secured Structured

BORROWINGS (Secured Structured Financings) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Initial Note Amounts Issued	$ 90,000	$ 90,900
SC
Debt Instrument [Line Items]
Balance	24,867,279	22,559,941
Initial Note Amounts Issued	52,004,795	49,078,924
Collateral	32,367,566	29,106,279
Restricted Cash	$ 1,563,690	$ 1,847,759
SC | Minimum
Debt Instrument [Line Items]
Initial Weighted Average Interest Rate Range	0.88%	0.88%
SC | Maximum
Debt Instrument [Line Items]
Initial Weighted Average Interest Rate Range	3.53%	4.09%
SC | SC public securitizations, maturing on various dates
Debt Instrument [Line Items]
Balance	$ 19,647,747	$ 14,995,304
Initial Note Amounts Issued	40,552,552	36,800,642
Collateral	25,350,947	19,873,621
Restricted Cash	$ 1,526,329	$ 1,470,459
SC | SC public securitizations, maturing on various dates | Minimum
Debt Instrument [Line Items]
Initial Weighted Average Interest Rate Range	1.16%	0.89%
SC | SC public securitizations, maturing on various dates | Maximum
Debt Instrument [Line Items]
Initial Weighted Average Interest Rate Range	3.53%	2.80%
SC | SC privately issued amortizing notes, maturing on various dates between July 2019 and September 2028
Debt Instrument [Line Items]
Balance	$ 5,219,532	$ 7,564,637
Initial Note Amounts Issued	11,452,243	12,278,282
Collateral	7,016,619	9,232,658
Restricted Cash	$ 37,361	$ 377,300
SC | SC privately issued amortizing notes, maturing on various dates between July 2019 and September 2028 | Minimum
Debt Instrument [Line Items]
Initial Weighted Average Interest Rate Range	0.88%	0.88%
SC | SC privately issued amortizing notes, maturing on various dates between July 2019 and September 2028 | Maximum
Debt Instrument [Line Items]
Initial Weighted Average Interest Rate Range	2.89%	4.09%

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE INCOME / (LOSS) (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2018	Mar. 31, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total other comprehensive income/(loss), pretax activity	$ (73,961)		$ 9,461	$ (260,248)	$ 73,789
Total other comprehensive income/(loss), tax effect	20,420		(2,858)	34,783	(25,791)
TOTAL OTHER COMPREHENSIVE (LOSS) / GAIN, NET OF TAX	(53,541)		6,603	(225,465)	47,998
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Equity, Beginning balance	24,140,381	$ 23,690,832	22,885,940	23,690,832	22,378,758
Net Activity	(53,541)		6,603	(225,465)	47,998
Net Activity, upon adoption				(264,559)
Equity, Ending balance	23,730,899	23,830,598	23,457,668	23,730,899	23,457,668
Net unrealized (losses) on cash flow hedge derivative financial instruments
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other comprehensive income/(loss), pretax activity	(7,485)		5,298	(42,590)	12,469
Other comprehensive income/(loss), tax effect	4,052		(955)	6,542	(2,950)
Other comprehensive income/(loss), net activity	(3,433)		4,343	(36,048)	9,519
Reclassification adjustment, pretax activity	(567)		(6,837)	14,765	(8,315)
Reclassification adjustment, tax effect	178		2,002	(4,643)	2,340
Reclassification adjustment, net activity	389		4,835	(10,122)	5,975
Total other comprehensive income/(loss), pretax activity	(8,052)		(1,539)	(27,825)	4,154
Total other comprehensive income/(loss), tax effect	4,230		1,047	1,899	(610)
TOTAL OTHER COMPREHENSIVE (LOSS) / GAIN, NET OF TAX	(3,822)		(492)	(25,926)	3,544
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Equity, Beginning balance	(28,492)	(6,388)	(2,689)	(6,388)	(6,725)
Net Activity	(3,822)		(492)	(25,926)	3,544
Equity, Ending balance	(32,314)		(3,181)	(32,314)	(3,181)
Net unrealized (losses) on investments in debt securities AFS
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other comprehensive income/(loss), pretax activity	(69,101)		16,795	(236,880)	83,175
Other comprehensive income/(loss), tax effect	16,984		(5,910)	38,938	(29,892)
Other comprehensive income/(loss), net activity	(52,117)		10,885	(197,942)	53,283
Total other comprehensive income/(loss), pretax activity	(66,751)		10,088	(234,949)	66,899
Total other comprehensive income/(loss), tax effect	16,406		(3,550)	38,621	(24,043)
TOTAL OTHER COMPREHENSIVE (LOSS) / GAIN, NET OF TAX	(50,345)		6,538	(196,328)	42,856
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Equity, Beginning balance	(325,575)	(140,498)	(94,436)	(140,498)	(130,754)
Net Activity	(50,345)		6,538	(196,328)	42,856
Cumulative effect of adoption of new ASUs				(39,094)
Net Activity, upon adoption				(235,422)
Equity, Ending balance	(375,920)		(87,898)	(375,920)	(87,898)
Reclassification adjustment for net (gains)/losses included in net income/(expense) on non-OTTI securities
Accumulated Other Comprehensive Income (Loss) [Line Items]
Reclassification adjustment, pretax activity	2,350		(6,707)	1,931	(16,276)
Reclassification adjustment, tax effect	(578)		2,360	(317)	5,849
Reclassification adjustment, net activity	1,772		(4,347)	1,614	(10,427)
Pension and post-retirement actuarial gains/(losses)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total other comprehensive income/(loss), pretax activity	842		912	2,526	2,736
Total other comprehensive income/(loss), tax effect	(216)		(355)	(5,737)	(1,138)
TOTAL OTHER COMPREHENSIVE (LOSS) / GAIN, NET OF TAX	626		557	(3,211)	1,598
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Equity, Beginning balance	(55,382)	(51,545)	(54,688)	(51,545)	(55,729)
Net Activity	626		557	(3,211)	1,598
Equity, Ending balance	(54,756)		(54,131)	(54,756)	(54,131)
Accumulated other comprehensive (loss)/income
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Equity, Beginning balance	(409,449)	$ (198,431)	(151,813)	(198,431)	(193,208)
Equity, Ending balance	$ (462,990)		$ (145,210)	$ (462,990)	$ (145,210)

DERIVATIVES (Narrative) (Detail

DERIVATIVES (Narrative) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Credit Risk Contingent Features
Fair value of derivatives with credit risk contingent feature associated with credit ratings	$ 1,300,000		$ 1,300,000
Additional collateral required	0		0
Fair value of derivatives with credit risk contingent features	10,900,000		10,900,000		$ 10,400,000
Collateral posted	11,000,000		11,000,000		$ 15,700,000
Cash Flow Hedges
Cash flow hedge gains to be reclassified within next twelve months			41,700,000
Net unrealized (losses) on cash flow hedge derivative financial instruments
Derivative [Line Items]
Net amount of change recognized in Other Comprehensive Income for cash flow hedge derivatives	(3,433,000)	$ 4,343,000	(36,048,000)	$ 9,519,000
Amount reclassified from Other Comprehensive Income into earnings for cash flow hedge derivatives	$ (389,000)	$ (4,835,000)	$ 10,122,000	$ (5,975,000)

DERIVATIVES (Derivatives Design

DERIVATIVES (Derivatives Designated in Hedge Relationships) (Details) - Designated as hedging instrument - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Derivative [Line Items]
Notional Amount	$ 10,311,324	$ 10,183,511
Asset, Total	78,817	49,442
Liability, Total	$ 132,615	$ 84,911
Weighted Average Receive Rate	1.50%	0.58%
Weighted Average Pay Rate	1.47%	0.63%
Weighted Average
Derivative [Line Items]
Weighted Average Life (Years)	1 year 11 months 15 days	2 years 6 months 10 days
Cash flow hedges | Pay fixed — receive variable interest rate swaps
Derivative [Line Items]
Notional Amount	$ 4,311,324	$ 5,183,511
Asset, Cash flow hedges	70,985	46,422
Liability, Cash flow hedges	$ 1,502	$ 4,458
Weighted Average Receive Rate	2.25%	0.05%
Weighted Average Pay Rate	1.51%	0.14%
Cash flow hedges | Pay fixed — receive variable interest rate swaps | Weighted Average
Derivative [Line Items]
Weighted Average Life (Years)	1 year 6 months 22 days	2 years 1 month 13 days
Cash flow hedges | Pay variable - receive fixed interest rate swaps
Derivative [Line Items]
Notional Amount	$ 4,000,000	$ 4,000,000
Asset, Cash flow hedges	0	0
Liability, Cash flow hedges	$ 131,113	$ 80,453
Weighted Average Receive Rate	1.41%	1.41%
Weighted Average Pay Rate	2.15%	1.42%
Cash flow hedges | Pay variable - receive fixed interest rate swaps | Weighted Average
Derivative [Line Items]
Weighted Average Life (Years)	2 years 3 months 11 days	3 years 7 days
Cash flow hedges | Interest rate floor
Derivative [Line Items]
Notional Amount	$ 2,000,000	$ 1,000,000
Asset, Cash flow hedges	7,832	3,020
Liability, Cash flow hedges	$ 0	$ 0
Weighted Average Receive Rate	0.07%	0.00%
Weighted Average Pay Rate	0.00%	0.00%
Cash flow hedges | Interest rate floor | Weighted Average
Derivative [Line Items]
Weighted Average Life (Years)	2 years 1 month 29 days	2 years 7 months 20 days

DERIVATIVES (Derivatives Not De

DERIVATIVES (Derivatives Not Designated in Hedge Relationships) (Details) - Not designated as hedging instrument - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional	$ 48,770,823	$ 48,685,902
Asset derivatives Fair value	562,292	413,802
Liability derivatives Fair value	485,344	342,900
Other
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional	961,432	824,786
Asset derivatives Fair value	6,690	5,874
Liability derivatives Fair value	7,458	5,228
Foreign exchange contracts
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional	3,235,561	2,764,999
Asset derivatives Fair value	28,976	24,932
Liability derivatives Fair value	25,511	25,521
Interest rate swap agreements
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional	2,578,583	1,749,349
Asset derivatives Fair value	19,367	9,596
Liability derivatives Fair value	1,190	1,631
Interest rate cap agreements
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional	8,360,491	10,932,707
Asset derivatives Fair value	178,853	135,942
Liability derivatives Fair value	0	32,109
Options for interest rate cap agreements
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional	8,343,345	10,906,081
Asset derivatives Fair value	0	32,165
Liability derivatives Fair value	178,752	135,824
Mortgage banking derivatives
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional	926,751	768,046
Asset derivatives Fair value	3,830	2,301
Liability derivatives Fair value	15,224	2,551
Mortgage banking derivatives | Forward commitments to sell loans
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional	361,175	311,852
Asset derivatives Fair value	1,432	3
Liability derivatives Fair value	0	459
Mortgage banking derivatives | Interest rate lock commitments
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional	170,576	126,194
Asset derivatives Fair value	1,152	2,105
Liability derivatives Fair value	0	0
Mortgage banking derivatives | Mortgage servicing
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional	395,000	330,000
Asset derivatives Fair value	1,246	193
Liability derivatives Fair value	15,224	2,092
Customer related derivatives
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional	24,364,660	20,739,934
Asset derivatives Fair value	324,576	202,992
Liability derivatives Fair value	257,209	140,036
Customer related derivatives | Swaps receive fixed
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional	11,154,700	9,328,079
Asset derivatives Fair value	16,584	72,912
Liability derivatives Fair value	227,829	70,348
Customer related derivatives | Swaps pay fixed
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional	11,447,206	9,576,893
Asset derivatives Fair value	291,571	110,109
Liability derivatives Fair value	14,913	51,380
Customer related derivatives | Other
Derivative Instruments Not Designated as Hedging Instruments [Abstract]
Notional	1,762,754	1,834,962
Asset derivatives Fair value	16,421	19,971
Liability derivatives Fair value	$ 14,467	$ 18,308

DERIVATIVES (Gains (Losses on A

DERIVATIVES (Gains (Losses on All Derivatives) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Interest rate swaps | Net Interest Income | Fair value hedges
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized on all derivatives	$ 0	$ (235)	$ 0	$ (2,397)
Pay fixed-receive variable interest rate swaps | Interest expense on borrowings | Cash flow hedges
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized on all derivatives	10,255	(1,846)	20,944	(8,317)
Pay variable receive-fixed interest rate swap | Interest income on loans | Cash flow hedges
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized on all derivatives	(7,777)	(1,668)	(14,820)	(7,955)
Forward commitments to sell loans | Miscellaneous income, net
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized on all derivatives	2,653	(667)	1,900	(7,991)
Interest rate lock commitments | Miscellaneous income, net
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized on all derivatives	(1,232)	(332)	(953)	248
Mortgage servicing | Miscellaneous income, net
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized on all derivatives	(1,652)	1,525	(12,079)	3,525
Customer related derivatives | Miscellaneous income, net
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized on all derivatives	1,007	627	8,953	(2,385)
Foreign exchange | Miscellaneous income, net
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized on all derivatives	(403)	1,951	5,406	5,097
Interest rate swaps, caps, and options | Miscellaneous income, net
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized on all derivatives	10,081	1,918	20,313	3,429
Interest rate swaps, caps, and options | Interest expense
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized on all derivatives	0	(552)	0	3,110
Total return settlement | Other administrative expenses
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized on all derivatives	0	0	0	(505)
Other | Miscellaneous income, net
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) recognized on all derivatives	$ 515	$ (303)	$ (3,030)	$ (1,247)

DERIVATIVES (Offsetting of Fina

DERIVATIVES (Offsetting of Financial Assets) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Offsetting Assets [Line Items]
Gross Amounts of Recognized Assets, Total derivatives subject to a master netting arrangement or similar arrangement	$ 638,525	$ 461,139
Gross Amounts Offset in the Condensed Consolidated Balance Sheet, Total Derivative Assets	6,534	6,731
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheet, Total derivatives subject to a master netting arrangement or similar arrangement	631,991	454,408
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Financial Instruments, Total Derivative Assets	1,046	2,021
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Cash Collateral Received, Total Derivative Assets	173,688	81,051
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Net Amount, Total derivatives subject to a master netting arrangement or similar arrangement	457,257	371,336
Total derivatives not subject to a master netting arrangement or similar arrangement	2,584	2,105
Gross Amounts of Recognized Assets, Total Derivative Assets	641,109	463,244
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheet, Total Derivative Assets	634,575	456,513
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet - Net Amount, Total Derivative Assets	459,841	373,441
Other derivative activities
Offsetting Assets [Line Items]
Gross Amounts of Recognized Assets, Total derivatives subject to a master netting arrangement or similar arrangement	559,708	411,697
Gross Amounts Offset in the Condensed Consolidated Balance Sheet, Total Derivative Assets	6,534	6,731
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheet, Total derivatives subject to a master netting arrangement or similar arrangement	553,174	404,966
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Financial Instruments, Total Derivative Assets	1,046	2,021
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Cash Collateral Received, Total Derivative Assets	132,223	77,975
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Net Amount, Total derivatives subject to a master netting arrangement or similar arrangement	419,905	324,970
Cash flow hedges
Offsetting Assets [Line Items]
Gross Amounts of Recognized Assets, Total derivatives subject to a master netting arrangement or similar arrangement	78,817	49,442
Gross Amounts Offset in the Condensed Consolidated Balance Sheet, Total Derivative Assets	0	0
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheet, Total derivatives subject to a master netting arrangement or similar arrangement	78,817	49,442
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Financial Instruments, Total Derivative Assets	0	0
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Cash Collateral Received, Total Derivative Assets	41,465	3,076
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Net Amount, Total derivatives subject to a master netting arrangement or similar arrangement	$ 37,352	$ 46,366

DERIVATIVES (Offsetting of Fi_2

DERIVATIVES (Offsetting of Financial Liabilities) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities, Total derivatives subject to a master netting arrangement or similar arrangement	$ 617,959	$ 427,663
Gross Amounts Offset in the Condensed Consolidated Balance Sheet	20,208	16,236
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheet, Total derivatives subject to a master netting arrangement or similar arrangement	597,751	411,427
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Financial Instruments	0	0
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Cash Collateral Pledged	274,702	166,338
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Net Amount, Total derivatives subject to a master netting arrangement or similar arrangement	323,049	245,089
Total derivatives not subject to a master netting arrangement or similar arrangement	0	148
Gross Amounts of Recognized Liabilities, Total Derivative Liabilities	617,959	427,811
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheet, Total Derivative Liabilities	597,751	411,575
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Net Amount, Total Derivatives Liabilities	323,049	245,237
Other derivative activities
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities, Total derivatives subject to a master netting arrangement or similar arrangement	485,344	342,752
Gross Amounts Offset in the Condensed Consolidated Balance Sheet	20,208	16,236
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheet, Total derivatives subject to a master netting arrangement or similar arrangement	465,136	326,516
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Financial Instruments	0	0
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Cash Collateral Pledged	274,702	165,716
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Net Amount, Total derivatives subject to a master netting arrangement or similar arrangement	190,434	160,800
Cash flow hedges
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities, Total derivatives subject to a master netting arrangement or similar arrangement	132,615	84,911
Gross Amounts Offset in the Condensed Consolidated Balance Sheet	0	0
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheet, Total derivatives subject to a master netting arrangement or similar arrangement	132,615	84,911
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Financial Instruments	0	0
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Cash Collateral Pledged	0	622
Gross Amounts Not Offset in the Condensed Consolidated Balance Sheet, Net Amount, Total derivatives subject to a master netting arrangement or similar arrangement	$ 132,615	$ 84,289

INCOME TAXES (Details)

INCOME TAXES (Details) $ in Thousands	3 Months Ended						6 Months Ended		9 Months Ended		12 Months Ended		36 Months Ended	60 Months Ended
	Sep. 30, 2018USD ($)	Jun. 30, 2018USD ($)	Mar. 31, 2018USD ($)	Sep. 30, 2017USD ($)	Jun. 30, 2017USD ($)	Mar. 31, 2017USD ($)	Jun. 30, 2018USD ($)	Jun. 30, 2017USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2009USD ($)transaction	Dec. 31, 2005USD ($)	Dec. 31, 2007USD ($)	Dec. 31, 2016USD ($)
Income Tax Disclosure [Abstract]
Income tax provision	$ 109,949	$ 168,151	$ 96,062	$ 92,942	$ 87,868	$ 76,223	$ 264,213	$ 164,091	$ 374,162	$ 257,033	$ (157,040)
Effective tax rate	31.50%			28.20%					30.30%	27.50%
Income Tax Contingency [Line Items]
Number of financing transactions related to lawsuit | transaction												2
Transaction amount related to lawsuit seeking refund of taxes paid												$ 1,200,000
Disallowed interest expense and transaction costs deductions												74,600
Penalties and interest expense												$ 92,500
Tax reserve															$ 36,800
Net deferred tax liability	$ 449,000								$ 449,000		193,600
Deferred tax asset	758,463								758,463		771,652
Deferred tax liability	$ 1,207,468	$ 1,140,153	$ 1,033,944	$ 1,635,214	$ 1,546,454	$ 1,471,623	$ 1,140,153	$ 1,546,454	1,207,468	$ 1,635,214	$ 965,290
Increase in net deferred liabilities									$ 255,400
Settled Litigation
Income Tax Contingency [Line Items]
Tax reserve															$ 230,100
Foreign
Income Tax Contingency [Line Items]
Foreign taxes paid														$ 264,000
U.K. | Settled Litigation
Income Tax Contingency [Line Items]
Foreign taxes paid													$ 132,000

FAIR VALUE (Fair Value Measurem

FAIR VALUE (Fair Value Measurements, Recurring) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Financial assets:
AFS investment securities	$ 11,760,512	$ 14,413,183
Other investments - trading securities	1,992	1
RICs held-for-investment	136,500	186,500
Other assets - derivatives	634,575	456,513
Total MSRs	162,754	149,197
Financial liabilities:
Other liabilities - derivatives	597,751	411,575
Residential MSRs
Financial assets:
MSRs	160,100	146,000
Total MSRs	162,800	149,200
Recurring
Financial assets:
AFS investment securities	11,760,512	14,402,369
Other investments - trading securities	1,992	1
RICs held-for-investment	136,499	186,471
LHFS	207,649	197,691
MSRs	160,109	145,993
Other assets - derivatives	641,109	463,244
Total financial assets	12,907,870	15,395,769
Financial liabilities:
Other liabilities - derivatives	617,959	427,811
Total financial liabilities	617,959	427,811
Recurring | U.S. Treasury securities
Financial assets:
AFS investment securities	1,713,534	998,112
Recurring | Corporate debt
Financial assets:
AFS investment securities	122,295	11,660
Recurring | ABS
Financial assets:
AFS investment securities	461,025	507,162
Recurring | State and municipal securities
Financial assets:
AFS investment securities	18	23
Recurring | MBS
Financial assets:
AFS investment securities	9,463,640	12,885,412
Recurring | Equity securities
Financial assets:
Equity securities		10,800
Recurring | Level 1
Financial assets:
AFS investment securities	441,584	139,615
Other investments - trading securities	3	1
RICs held-for-investment	0	0
LHFS	0	0
MSRs	0	0
Other assets - derivatives	0	0
Total financial assets	441,587	139,616
Financial liabilities:
Other liabilities - derivatives	0	0
Total financial liabilities	0	0
Recurring | Level 1 | U.S. Treasury securities
Financial assets:
AFS investment securities	441,584	139,615
Recurring | Level 1 | Corporate debt
Financial assets:
AFS investment securities	0	0
Recurring | Level 1 | ABS
Financial assets:
AFS investment securities	0	0
Recurring | Level 1 | State and municipal securities
Financial assets:
AFS investment securities	0	0
Recurring | Level 1 | MBS
Financial assets:
AFS investment securities	0	0
Recurring | Level 2
Financial assets:
AFS investment securities	10,973,284	13,912,502
Other investments - trading securities	1,989	0
RICs held-for-investment	0	0
LHFS	207,649	197,691
MSRs	0	0
Other assets - derivatives	639,931	461,139
Total financial assets	11,822,853	14,571,332
Financial liabilities:
Other liabilities - derivatives	617,199	427,217
Total financial liabilities	617,199	427,217
Recurring | Level 2 | U.S. Treasury securities
Financial assets:
AFS investment securities	1,271,950	858,497
Recurring | Level 2 | Corporate debt
Financial assets:
AFS investment securities	122,295	11,660
Recurring | Level 2 | ABS
Financial assets:
AFS investment securities	115,381	156,910
Recurring | Level 2 | State and municipal securities
Financial assets:
AFS investment securities	18	23
Recurring | Level 2 | MBS
Financial assets:
AFS investment securities	$ 9,463,640	12,885,412
Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Percentage of level 3 assets to total assets held at fair value	5.00%
Percentage of level 3 assets to total assets	0.50%
Financial assets:
AFS investment securities	$ 345,644	350,252
Other investments - trading securities	0	0
RICs held-for-investment	136,499	186,471
LHFS	0	0
MSRs	160,109	145,993
Other assets - derivatives	1,178	2,105
Total financial assets	643,430	684,821
Financial liabilities:
Other liabilities - derivatives	760	594
Total financial liabilities	760	594
Recurring | Level 3 | U.S. Treasury securities
Financial assets:
AFS investment securities	0	0
Recurring | Level 3 | Corporate debt
Financial assets:
AFS investment securities	0	0
Recurring | Level 3 | ABS
Financial assets:
AFS investment securities	345,644	350,252
Recurring | Level 3 | State and municipal securities
Financial assets:
AFS investment securities	0	0
Recurring | Level 3 | MBS
Financial assets:
AFS investment securities	$ 0	$ 0

FAIR VALUE (Fair Value Measur_2

FAIR VALUE (Fair Value Measurements, Non-recurring) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	$ 136,500	$ 186,500
Total carrying value of the loans	6,682,199	7,230,911
Nonrecurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreclosed assets	102,447	126,592
Vehicle inventory	280,079	325,203
LHFS	939,384	2,324,830
MSRs	9,514	9,273
Nonrecurring | Impaired commercial LHFI
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	442,701	583,175
Total carrying value of the loans	422,300	491,500
Nonrecurring | Auto loans impaired due to bankruptcy
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	179,807	121,578
Nonrecurring | Impaired personal loans held for sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
LHFS	933,400	1,100,000
Nonrecurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreclosed assets	0	0
Vehicle inventory	0	0
LHFS	0	0
MSRs	0	0
Nonrecurring | Level 1 | Impaired commercial LHFI
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	56,156	0
Nonrecurring | Level 1 | Auto loans impaired due to bankruptcy
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	0	0
Nonrecurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreclosed assets	15,168	20,011
Vehicle inventory	280,079	325,203
LHFS	0	0
MSRs	0	0
Nonrecurring | Level 2 | Impaired commercial LHFI
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	95,365	226,832
Nonrecurring | Level 2 | Auto loans impaired due to bankruptcy
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	179,807	121,578
Nonrecurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreclosed assets	87,279	106,581
Vehicle inventory	0	0
LHFS	939,384	2,324,830
MSRs	9,514	9,273
Nonrecurring | Level 3 | Impaired commercial LHFI
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	291,180	356,343
Nonrecurring | Level 3 | Auto loans impaired due to bankruptcy
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	$ 0	$ 0

FAIR VALUE (Fair Value Adjustme

FAIR VALUE (Fair Value Adjustments) (Details) - Nonrecurring - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Impaired LHFI | Provision for credit losses
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value adjustment	$ (45,515)	$ 617	$ (44,936)	$ (26,070)
Foreclosed assets | Miscellaneous income, net
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value adjustment	(5,750)	(777)	(10,351)	(5,448)
LHFS | Provision for credit losses
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value adjustment	0	0	(387)	(13,200)
LHFS | Miscellaneous income, net
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value adjustment	(86,838)	(84,840)	(236,549)	(246,882)
Auto loans impaired due to bankruptcy | Provision for credit losses
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value adjustment	(5,034)	(17,471)	(93,846)	(65,584)
MSRs | Miscellaneous income, net
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value adjustment	$ (940)	$ 123	$ (560)	$ 320

FAIR VALUE (Reconciliation of A

FAIR VALUE (Reconciliation of Assets and Liabilities Using Level 3 Inputs) (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2018USD ($)factor	Sep. 30, 2017USD ($)	Jan. 28, 2014USD ($)
Fair Value, Assets, Unobservable Input Reconciliation [Roll Forward]
Number of primary factors driving gains | factor			3
RICs HFI
Fair Value, Assets, Unobservable Input Reconciliation [Roll Forward]
Unpaid principal balance on previously charged-off RIC portfolio					$ 3,000,000
Level 3 | Recurring
Fair Value, Assets, Unobservable Input Reconciliation [Roll Forward]
Balances, beginning of period	$ 657,953	$ 911,858	$ 684,230	$ 1,149,326
Losses in other comprehensive income	(702)	(1,506)	(2,476)	(4,184)
Gains/(losses) in earnings	5,986	25,857	28,626	47,538
Additions/Issuances	3,899	4,099	12,772	32,423
Settlements	(24,466)	(220,028)	(80,482)	(504,823)
Balances, end of period	642,670	720,280	642,670	720,280
Changes in unrealized gains (losses) included in earnings related to balances still held at end of period	7,218	26,189	29,579	47,290
Level 3 | Recurring | Investments AFS
Fair Value, Assets, Unobservable Input Reconciliation [Roll Forward]
Balances, beginning of period	346,856	587,571	350,252	814,567
Losses in other comprehensive income	(702)	(1,506)	(2,476)	(4,184)
Gains/(losses) in earnings	0	0	0	0
Additions/Issuances	0	0	0	0
Settlements	(510)	(215,881)	(2,132)	(440,199)
Balances, end of period	345,644	370,184	345,644	370,184
Changes in unrealized gains (losses) included in earnings related to balances still held at end of period	0	0	0	0
Level 3 | Recurring | RICs HFI
Fair Value, Assets, Unobservable Input Reconciliation [Roll Forward]
Balances, beginning of period	152,082	207,216	186,471	217,170
Losses in other comprehensive income	0	0	0	0
Gains/(losses) in earnings	4,015	27,759	14,051	49,392
Additions/Issuances	0	0	3,276	19,727
Settlements	(19,598)	(30,281)	(67,299)	(81,595)
Balances, end of period	136,499	204,694	136,499	204,694
Changes in unrealized gains (losses) included in earnings related to balances still held at end of period	4,015	27,759	14,051	49,392
Level 3 | Recurring | MSRs
Fair Value, Assets, Unobservable Input Reconciliation [Roll Forward]
Balances, beginning of period	158,470	146,091	145,993	146,589
Losses in other comprehensive income	0	0	0	0
Gains/(losses) in earnings	3,518	(1,578)	17,287	(1,315)
Additions/Issuances	3,899	4,099	9,496	12,696
Settlements	(5,778)	(5,088)	(12,667)	(14,446)
Balances, end of period	160,109	143,524	160,109	143,524
Changes in unrealized gains (losses) included in earnings related to balances still held at end of period	3,518	(1,578)	17,287	(1,315)
Level 3 | Recurring | Derivatives, net
Fair Value, Assets, Unobservable Input Reconciliation [Roll Forward]
Balances, beginning of period	545	(29,020)	1,514	(29,000)
Losses in other comprehensive income	0	0	0	0
Gains/(losses) in earnings	(1,547)	(324)	(2,712)	(539)
Additions/Issuances	0	0	0	0
Settlements	1,420	31,222	1,616	31,417
Balances, end of period	418	1,878	418	1,878
Changes in unrealized gains (losses) included in earnings related to balances still held at end of period	$ (315)	$ 8	$ (1,759)	$ (787)

FAIR VALUE (Sensitivity Analysi

FAIR VALUE (Sensitivity Analysis of Fair Value, Mortgage Servicing Rights) (Details) - MSRs $ in Millions	Sep. 30, 2018USD ($)
Sensitivity Analysis of Fair Value of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Impact of Adverse Change in Assumption [Line Items]
Sensitivity analysis of fair value, impact of 10 percent adverse change in prepayment speed	$ (5.2)
Sensitivity analysis of fair value, impact of 20 percent adverse change in prepayment speed	(10.1)
Sensitivity analysis of fair value, impact of 10 percent adverse change in discount rate	(6)
Sensitivity analysis of fair value, impact of 20 percent adverse change in discount rate	$ (11.6)

FAIR VALUE (Quantitative Inform

FAIR VALUE (Quantitative Information) (Details) $ in Thousands	Sep. 30, 2018USD ($)	Dec. 31, 2017USD ($)
Financial Assets:
RICs held-for-investment	$ 136,500	$ 186,500
MSRs	162,754	149,197
Derivatives	634,575	456,513
Level 3 | Mortgage banking interest rate lock commitments
Financial Assets:
Derivatives	$ 1,152	$ 2,105
Level 3 | Mortgage banking interest rate lock commitments | Minimum
Financial Assets:
MSRs, Unobservable Inputs (as a percent)	0.0080	0.0073
Level 3 | Mortgage banking interest rate lock commitments | Maximum
Financial Assets:
MSRs, Unobservable Inputs (as a percent)	0.0106	0.0103
Level 3 | Mortgage banking interest rate lock commitments | Weighted Average
Financial Assets:
MSRs, Unobservable Inputs (as a percent)	0.0116	0.0095
Level 3 | Mortgage banking interest rate lock commitments | Pull Through Percentage
Financial Assets:
Derivatives, Unobservable Inputs (as a percent)	0.7710	0.7698
Level 3 | Financing bonds
Financial Assets:
ABS	$ 303,847	$ 304,727
Level 3 | Financing bonds | Discount Rate | Minimum
Financial Assets:
ABS, Unobservable Inputs (as a percent)	0.0311	0.0216
Level 3 | Financing bonds | Discount Rate | Maximum
Financial Assets:
ABS, Unobservable Inputs (as a percent)	0.0337	0.0290
Level 3 | Financing bonds | Discount Rate | Weighted Average
Financial Assets:
ABS, Unobservable Inputs (as a percent)	0.0315	0.0228
Level 3 | Sale-leaseback securities
Financial Assets:
ABS	$ 41,797	$ 45,525
Level 3 | Sale-leaseback securities | Offered Quotes
Financial Assets:
ABS, Unobservable Inputs (as a percent)	1.1180	1.2019
Level 3 | RICs HFI
Financial Assets:
RICs held-for-investment	$ 136,499	$ 186,471
Level 3 | RICs HFI | Discount Rate | Minimum
Financial Assets:
RICs HFI, Unobservable Inputs (as a percent)	0.0950	0.0950
Level 3 | RICs HFI | Discount Rate | Maximum
Financial Assets:
RICs HFI, Unobservable Inputs (as a percent)	0.1450	0.1450
Level 3 | RICs HFI | Discount Rate | Weighted Average
Financial Assets:
RICs HFI, Unobservable Inputs (as a percent)	0.1255	0.1237
Level 3 | RICs HFI | CPR
Financial Assets:
RICs HFI, Unobservable Inputs (as a percent)	0.0666	0.0666
Level 3 | RICs HFI | Recovery Rate | Minimum
Financial Assets:
RICs HFI, Unobservable Inputs (as a percent)	0.2500	0.2500
Level 3 | RICs HFI | Recovery Rate | Maximum
Financial Assets:
RICs HFI, Unobservable Inputs (as a percent)	0.4300	0.4300
Level 3 | RICs HFI | Recovery Rate | Weighted Average
Financial Assets:
RICs HFI, Unobservable Inputs (as a percent)	0.4157	0.4151
Level 3 | Personal LHFS
Financial Assets:
LHFS	$ 933,380	$ 1,062,090
Level 3 | Personal LHFS | Discount Rate | Minimum
Financial Assets:
LHFS, Unobservable Inputs (as a percent)	0.1500	0.1500
Level 3 | Personal LHFS | Discount Rate | Maximum
Financial Assets:
LHFS, Unobservable Inputs (as a percent)	0.2500	0.2000
Level 3 | Personal LHFS | Market Participant View | Minimum
Financial Assets:
LHFS, Unobservable Inputs (as a percent)	0.7000	0.7000
Level 3 | Personal LHFS | Market Participant View | Maximum
Financial Assets:
LHFS, Unobservable Inputs (as a percent)	0.8000	0.8000
Level 3 | Personal LHFS | Default Rate | Minimum
Financial Assets:
LHFS, Unobservable Inputs (as a percent)	0.3000	0.3000
Level 3 | Personal LHFS | Default Rate | Maximum
Financial Assets:
LHFS, Unobservable Inputs (as a percent)	0.4000	0.4000
Level 3 | Personal LHFS | Net Principal & Interest Payment Rate | Minimum
Financial Assets:
LHFS, Unobservable Inputs (as a percent)	0.7000	0.7000
Level 3 | Personal LHFS | Net Principal & Interest Payment Rate | Maximum
Financial Assets:
LHFS, Unobservable Inputs (as a percent)	0.8500	0.8500
Level 3 | Personal LHFS | Loss Severity Rate | Minimum
Financial Assets:
LHFS, Unobservable Inputs (as a percent)	0.9000	0.9000
Level 3 | Personal LHFS | Loss Severity Rate | Maximum
Financial Assets:
LHFS, Unobservable Inputs (as a percent)	0.9500	0.9500
Level 3 | RICs HFS
Financial Assets:
LHFS		$ 1,101,049
Level 3 | RICs HFS | Discount Rate | Minimum
Financial Assets:
LHFS, Unobservable Inputs (as a percent)		0.0300
Level 3 | RICs HFS | Discount Rate | Maximum
Financial Assets:
LHFS, Unobservable Inputs (as a percent)		0.0600
Level 3 | RICs HFS | Default Rate | Minimum
Financial Assets:
LHFS, Unobservable Inputs (as a percent)		0.0300
Level 3 | RICs HFS | Default Rate | Maximum
Financial Assets:
LHFS, Unobservable Inputs (as a percent)		0.0400
Level 3 | RICs HFS | Loss Severity Rate | Minimum
Financial Assets:
LHFS, Unobservable Inputs (as a percent)		0.5000
Level 3 | RICs HFS | Loss Severity Rate | Maximum
Financial Assets:
LHFS, Unobservable Inputs (as a percent)		0.6000
Level 3 | RICs HFS | Prepayment Rate | Minimum
Financial Assets:
LHFS, Unobservable Inputs (as a percent)		0.1500
Level 3 | RICs HFS | Prepayment Rate | Maximum
Financial Assets:
LHFS, Unobservable Inputs (as a percent)		0.2000
Level 3 | MSRs
Financial Assets:
MSRs	$ 160,109	$ 145,993
Level 3 | MSRs | Discount Rate
Financial Assets:
MSRs, Unobservable Inputs (as a percent)	0.0975	0.0990
Level 3 | MSRs | CPR | Minimum
Financial Assets:
MSRs, Unobservable Inputs (as a percent)	0.0692	0.0006
Level 3 | MSRs | CPR | Maximum
Financial Assets:
MSRs, Unobservable Inputs (as a percent)	1	0.4695
Level 3 | MSRs | CPR | Weighted Average
Financial Assets:
MSRs, Unobservable Inputs (as a percent)	0.0852	0.0980

FAIR VALUE (Fair Value of Finan

FAIR VALUE (Fair Value of Financial Instruments) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Financial assets:
Investment in debt securities AFS	$ 11,760,512	$ 14,413,183
Investment in debt securities HTM	2,713,695	1,773,938
Other investments - trading securities	1,992	1
LHFI, net	81,104,940	76,795,794
Derivatives	634,575	456,513
Equity securities in other investments	10,875	0
Financial liabilities:
Derivatives	597,751	411,575
Recurring
Financial assets:
Investment in debt securities AFS	11,760,512	14,402,369
Other investments - trading securities	1,992	1
LHFS	207,649	197,691
MSRs	160,109	145,993
Derivatives	641,109	463,244
Financial liabilities:
Derivatives	617,959	427,811
Recurring | Equity securities
Financial assets:
Equity securities		10,800
Level 1 | Recurring
Financial assets:
Investment in debt securities AFS	441,584	139,615
Other investments - trading securities	3	1
LHFS	0	0
MSRs	0	0
Derivatives	0	0
Financial liabilities:
Derivatives	0	0
Level 2 | Recurring
Financial assets:
Investment in debt securities AFS	10,973,284	13,912,502
Other investments - trading securities	1,989	0
LHFS	207,649	197,691
MSRs	0	0
Derivatives	639,931	461,139
Financial liabilities:
Derivatives	617,199	427,217
Level 3 | Recurring
Financial assets:
Investment in debt securities AFS	345,644	350,252
Other investments - trading securities	0	0
LHFS	0	0
MSRs	160,109	145,993
Derivatives	1,178	2,105
Financial liabilities:
Derivatives	760	594
Carrying Value
Financial assets:
Cash and amounts due from depository institutions	6,505,522	6,519,967
Investment in debt securities AFS	11,760,512	14,402,369
Investment in debt securities HTM	2,825,768	1,799,808
Other investments - trading securities	1,992	1
LHFI, net	81,104,940	76,795,794
LHFS	1,147,033	2,522,486
Restricted cash	2,830,691	3,818,807
MSRs	162,754	149,197
Derivatives	641,109	463,244
Financial liabilities:
Deposits	60,941,997	60,831,103
Borrowings and other debt obligations	41,517,752	39,003,313
Derivatives	617,959	427,811
Fair Value
Financial assets:
Cash and amounts due from depository institutions	6,505,522	6,519,967
Investment in debt securities AFS	11,760,512	14,402,369
Investment in debt securities HTM	2,713,695	1,773,938
Other investments - trading securities	1,992	1
LHFI, net	81,313,138	78,579,144
LHFS	1,147,033	2,522,521
Restricted cash	2,830,691	3,818,807
MSRs	169,623	155,266
Derivatives	641,109	463,244
Financial liabilities:
Deposits	60,883,972	60,864,110
Borrowings and other debt obligations	41,578,261	39,335,087
Derivatives	617,959	427,811
Fair Value | Level 1
Financial assets:
Cash and amounts due from depository institutions	6,505,522	6,519,967
Investment in debt securities AFS	441,584	139,615
Investment in debt securities HTM	0	0
Other investments - trading securities	3	1
LHFI, net	56,156	0
LHFS	0	0
Restricted cash	2,830,691	3,818,807
MSRs	0	0
Derivatives	0	0
Financial liabilities:
Deposits	54,628,150	55,456,511
Borrowings and other debt obligations	0	0
Derivatives	0	0
Fair Value | Level 2
Financial assets:
Cash and amounts due from depository institutions	0	0
Investment in debt securities AFS	10,973,284	13,912,502
Investment in debt securities HTM	2,713,695	1,773,938
Other investments - trading securities	1,989	0
LHFI, net	95,365	136,832
LHFS	207,649	197,691
Restricted cash	0	0
MSRs	0	0
Derivatives	639,931	461,139
Financial liabilities:
Deposits	6,255,822	5,407,599
Borrowings and other debt obligations	28,853,169	23,281,166
Derivatives	617,199	427,217
Fair Value | Level 3
Financial assets:
Cash and amounts due from depository institutions	0	0
Investment in debt securities AFS	345,644	350,252
Investment in debt securities HTM	0	0
Other investments - trading securities	0	0
LHFI, net	81,161,617	78,442,312
LHFS	939,384	2,324,830
Restricted cash	0	0
MSRs	169,623	155,266
Derivatives	1,178	2,105
Financial liabilities:
Deposits	0	0
Borrowings and other debt obligations	12,725,092	16,053,921
Derivatives	$ 760	$ 594

FAIR VALUE (Fair Value Option f

FAIR VALUE (Fair Value Option for Financial Assets and Liabilities) (Details) - USD ($) $ in Thousands	Jan. 28, 2014	Sep. 30, 2018	Dec. 31, 2017
Fair Value
Nonaccrual loans		$ 7,499	$ 15,023
Aggregate UPB
Nonaccrual loans		10,632	19,836
Difference
Nonaccrual loans		$ (3,133)	(4,813)
LHFS
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Threshold period for discontinuing and reversing accrual of interest (more than)		90 days
Fair Value
LHFS		$ 207,649	197,691
Aggregate UPB
LHFS		205,517	194,928
Difference
LHFS		2,132	2,763
RICs HFI
Fair Value
RICs HFI		136,499	186,471
Aggregate UPB
RICs HFI		154,429	211,580
Difference
RICs HFI		$ (17,930)	$ (25,109)
SC | RICs HFI
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Threshold period for discontinuing and reversing accrual of interest (more than)	60 days	60 days
Fair Value
RICs HFI	$ 1,900,000
Aggregate UPB
RICs HFI	$ 2,600,000

NON-INTEREST INCOME (Schedule o

NON-INTEREST INCOME (Schedule of Non-Interest Income) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Disaggregation of Revenue [Line Items]
Consumer and commercial fees	$ 144,505	$ 151,906	$ 420,843	$ 468,609
Lease income	610,324	509,714	1,720,526	1,494,801
Mortgage banking income, net	7,154		26,432
BOLI	14,759		44,142
Capital market revenue	31,810		129,506
Net gain on sale of operating leases	48,965		167,906
Asset and wealth management fees	41,299		128,557
Loss on sale of non-mortgage loans	(86,745)		(205,526)
Other miscellaneous income, net	11,673		11,981
Net (losses)/gains on sale of investment securities	(1,688)	6,707	(1,931)	16,276
TOTAL NON-INTEREST INCOME	822,056	795,481	2,442,436	2,251,364
Calculated under Revenue Guidance in Effect before Topic 606
Disaggregation of Revenue [Line Items]
Consumer and commercial fees	143,727	151,906	418,671	468,609
Lease income		509,714		1,494,801
Mortgage banking income, net		14,783		43,049
BOLI		17,807		49,159
Capital market revenue		51,587		137,175
Net gain on sale of operating leases		36,206		98,731
Asset and wealth management fees		34,775		110,713
Loss on sale of non-mortgage loans		(76,898)		(234,503)
Other miscellaneous income, net		48,894		67,354
Net (losses)/gains on sale of investment securities		6,707		16,276
TOTAL NON-INTEREST INCOME	$ 819,587	$ 795,481	$ 2,428,612	$ 2,251,364

NON-INTEREST INCOME (Disaggrega

NON-INTEREST INCOME (Disaggregation by Revenue Source) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Disaggregation of Revenue [Line Items]
Lease income	$ 610,324	$ 509,714	$ 1,720,526	$ 1,494,801
Miscellaneous income/(loss)	(25,527)	23,156	(13,518)	(33,205)
Net (losses)/gains on sale of investment securities	(1,688)	6,707	(1,931)	16,276
Out-of-scope of revenue from contracts with customers	657,667	623,431	1,923,810	1,743,225
Non-interest income	822,056	795,481	2,442,436	2,251,364
Depository services
Disaggregation of Revenue [Line Items]
In-scope of revenue from contracts with customers	59,704		175,482
Non-interest income		62,346		185,201
Commission and trailer fees
Disaggregation of Revenue [Line Items]
In-scope of revenue from contracts with customers	27,626		89,058
Non-interest income		25,484		86,831
Interchange income, net
Disaggregation of Revenue [Line Items]
In-scope of revenue from contracts with customers	15,780		45,423
Non-interest income		13,429		42,823
Underwriting service fees
Disaggregation of Revenue [Line Items]
In-scope of revenue from contracts with customers	11,282		60,626
Non-interest income		32,879		75,441
Asset and wealth management fees
Disaggregation of Revenue [Line Items]
In-scope of revenue from contracts with customers	41,190		121,544
Non-interest income		27,928		86,989
Other revenue from contracts with customers
Disaggregation of Revenue [Line Items]
In-scope of revenue from contracts with customers	8,807		26,493
Non-interest income		9,984		30,854
Total in-scope of revenue from contracts with customers
Disaggregation of Revenue [Line Items]
In-scope of revenue from contracts with customers	164,389		518,626
Non-interest income		172,050		508,139
Consumer and commercial fees
Disaggregation of Revenue [Line Items]
Out-of-scope of revenue from contracts with customers	$ 74,558	$ 83,854	$ 218,733	$ 265,353

COMMITMENTS, CONTINGENCIES AN_3

COMMITMENTS, CONTINGENCIES AND GUARANTEES (Other Commitments) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Other Commitments [Line Items]
Lines of credit outstanding	$ 90,000	$ 90,900
Total commitments	32,490,254	31,129,148
Commitments to extend credit
Other Commitments [Line Items]
Other commitments	30,950,860	29,475,864
Letters of credit
Other Commitments [Line Items]
Other commitments	1,452,341	1,559,297
Letters of credit	1,452,341	1,559,297
Unsecured revolving lines of credit
Other Commitments [Line Items]
Lines of credit outstanding	27,476	27,938
Recourse exposure on sold loans
Other Commitments [Line Items]
Other commitments	37,410	46,572
Commitments to sell loans
Other Commitments [Line Items]
Other commitments	$ 22,167	$ 19,477

COMMITMENTS, CONTINGENCIES AN_4

COMMITMENTS, CONTINGENCIES AND GUARANTEES (Commitments to Extend Credit) (Details) - Commitments to extend credit - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Other Commitments [Line Items]
Commitments that can be canceled without notice	$ 6,500,000	$ 6,400,000
Commitments to extend credit expiring per period:
1 year or less	4,848,137	5,858,236
Over 1 year to 3 years	4,933,076	5,381,113
Over 3 years to 5 years	6,813,420	4,478,320
Over 5 years	14,356,227	13,758,195
Total	$ 30,950,860	$ 29,475,864
Commitment period	5 years

COMMITMENTS, CONTINGENCIES AN_5

COMMITMENTS, CONTINGENCIES AND GUARANTEES (Letters of Credit) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Jun. 30, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Dec. 31, 2016
Other Commitments [Line Items]
Reserve for unfunded lending commitments	$ 94,321	$ 86,973	$ 109,111	$ 116,086	$ 111,811	$ 122,419
Lines of credit outstanding	$ 90,000		90,900
Letters of credit
Other Commitments [Line Items]
Commitments, weighted average term	1 year 4 months 15 days
Commitment amount	$ 1,452,341		1,559,297
Reserve for unfunded lending commitments	4,300		18,200
Letters of credit expiring per period:
1 year or less	847,200		918,191
Over 1 year to 3 years	293,801		286,505
Over 3 years to 5 years	247,483		312,881
Over 5 years	63,857		41,720
Total	$ 1,452,341		$ 1,559,297

COMMITMENTS, CONTINGENCIES AN_6

COMMITMENTS, CONTINGENCIES AND GUARANTEES (Loans Sold with Recourse and Commitments to Sell Loans) (Details) - USD ($)	9 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Recourse exposure on sold loans
Other Commitments [Line Items]
Retained credit risk, multifamily servicing	$ 0	$ 1,300,000
Recourse exposure on sold loans | FNMA | Multifamily loans
Other Commitments [Line Items]
Loans sold with recourse, unpaid principal balance	$ 49,600,000	136,000,000
Loans sold with recourse, portion of first credit loss position retained, percent	100.00%
Value of underlying collateral	$ 12,200,000	$ 12,200,000
Commitments to sell loans
Other Commitments [Line Items]
Forward contracts maturity period (less than)	1 year

COMMITMENTS, CONTINGENCIES AN_7

COMMITMENTS, CONTINGENCIES AND GUARANTEES (SC Commitments) (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017	Dec. 31, 2015	May 01, 2017	Jan. 31, 2017	Dec. 31, 2016
Long-term Purchase Commitment [Line Items]
Accrued legal and regulatory liabilities	$ 199,500,000	$ 161,800,000
SC
Long-term Purchase Commitment [Line Items]
Purchase obligation	11,900,000	11,500,000
Loans subject of a demand to repurchase	0
Minimum sales commitment, charged off loan receivables	350,000,000
Threshold for sales subject to market price check (over)	275,000,000
Minimum sales commitment, loans receivable, written off, remaining	78,500,000	98,900,000
SC | Other miscellaneous contingencies
Long-term Purchase Commitment [Line Items]
Accrued legal and regulatory liabilities	12,000,000	6,300,000
SC | Maximum
Long-term Purchase Commitment [Line Items]
Purchase commitment, repurchase rate (up to) (as a percent)			9.99%
Purchase commitment, exercise of repurchase rights, retainer rate (up to) (as a percent)			20.00%
SC | Bluestem | Purchase new advances on personal revolving financing receivable
Long-term Purchase Commitment [Line Items]
Accrued commitments	3,900,000,000	3,900,000,000				$ 4,000,000,000
Purchases of receivables	800,000,000	1,200,000,000
SC | Bluestem | Purchase of receivables related to new opened customer account
Long-term Purchase Commitment [Line Items]
Purchases of receivables	154,800,000
SC | Chrysler
Long-term Purchase Commitment [Line Items]
Financing dedicated to FCA retail financing	$ 4,500,000,000
Commitment to meet escalating penetration rates, period	5 years
SC | Chrysler | Minimum
Long-term Purchase Commitment [Line Items]
Funding available for dealer inventory financing	$ 5,000,000,000
SC | Chrysler | Revenue sharing payments and gain-sharing payments to FCA
Long-term Purchase Commitment [Line Items]
Accrued commitments	$ 12,300,000	6,600,000
SC | Bank of America
Long-term Purchase Commitment [Line Items]
Total commitments					$ 300,000,000
Servicer payments period	6 years
SC | Bank of America | Service performance fee
Long-term Purchase Commitment [Line Items]
Accrued commitments	$ 6,700,000	8,100,000
SC | CBP
Long-term Purchase Commitment [Line Items]
Loss-sharing payment percentage	0.50%
SC | CBP | Maximum | Chrysler
Long-term Purchase Commitment [Line Items]
Purchase amount committed				$ 200,000,000
SC | CBP | Minimum | Chrysler
Long-term Purchase Commitment [Line Items]
Purchase amount committed				$ 50,000,000
SC | CBP | Loss sharing payment
Long-term Purchase Commitment [Line Items]
Accrued commitments	$ 4,500,000	$ 5,600,000

COMMITMENTS, CONTINGENCIES AN_8

COMMITMENTS, CONTINGENCIES AND GUARANTEES (Impact From Hurricanes) (Details) - Hurricane $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018USD ($)	Sep. 30, 2017hurricane	Sep. 30, 2018USD ($)	Jun. 30, 2018USD ($)
Greater Texas, Florida and Puerto Rico
Unusual or Infrequent Item, or Both [Line Items]
Number of significant hurricanes | hurricane		3
Accrual for environmental loss contingency	$ 35		$ 35	$ 95
Puerto Rico
Unusual or Infrequent Item, or Both [Line Items]
Decrease in allowance for credit losses	$ 50
Maximum loan exposure			3,400
Puerto Rico | Loans to Municipalities
Unusual or Infrequent Item, or Both [Line Items]
Maximum loan exposure			207
Puerto Rico | Consumer
Unusual or Infrequent Item, or Both [Line Items]
Maximum loan exposure			1,600
Puerto Rico | Commercial
Unusual or Infrequent Item, or Both [Line Items]
Maximum loan exposure			$ 1,800

COMMITMENTS, CONTINGENCIES AN_9

COMMITMENTS, CONTINGENCIES AND GUARANTEES (Legal and Regulatory Proceedings) (Details) $ in Thousands	Mar. 26, 2015USD ($)	Feb. 28, 2015USD ($)	Sep. 30, 2018USD ($)claim	Dec. 31, 2014USD ($)	Jul. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Oct. 31, 2013USD ($)
Loss Contingencies [Line Items]
Accrued legal and regulatory liabilities			$ 199,500			$ 161,800
Puerto Rico FINRA Arbitrations
Loss Contingencies [Line Items]
Number of FINRA arbitration cases | claim			534
Number of claims that remain pending | claim			387
Puerto Rico Closed-End Funds Shareholder Derivative and Class Action | Puerto Rico
Loss Contingencies [Line Items]
Bonds (more than)							$ 180,000
Closed-end funds							$ 101,000
SBNA | Identity Theft Protection Product Matter
Loss Contingencies [Line Items]
Identity theft protection payments returned to customers	$ 6,000			$ 37,300
SC | Parmelee Lawsuit
Loss Contingencies [Line Items]
Estimate of possible loss					$ 9,500
SC | Violation of Service Members Civil Relief Act
Loss Contingencies [Line Items]
SCRA compliance period		5 years
SC | Violation of Service Members Civil Relief Act | Civil Fine
Loss Contingencies [Line Items]
Damages sought, value		$ 55
SC | Violation of Service Members Civil Relief Act | Lost Equity for Each Repossession
Loss Contingencies [Line Items]
Damages sought, value		10
SC | Violation of Service Members Civil Relief Act | Sought to Collect Repossession-related Fees
Loss Contingencies [Line Items]
Damages sought, value		5
Maximum
Loss Contingencies [Line Items]
Estimate of possible loss			$ 305,000			$ 255,000
Minimum | SC | Violation of Service Members Civil Relief Act | Civil Fine to Affected Service Members
Loss Contingencies [Line Items]
Damages sought, value		$ 9,400

RELATED PARTY TRANSACTIONS (Con

RELATED PARTY TRANSACTIONS (Contributions from Santander) (Details) - USD ($) $ in Thousands	Jan. 01, 2018	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Related Party Transaction [Line Items]
Contribution from shareholder		$ 5,741	$ 9,000
Affiliated Entity | Santander
Related Party Transaction [Line Items]
Cash contribution		5,741	9,000	$ 15,300
Adjustment to book value of assets purchased on January 1	$ 300	277	0
Deferred tax asset on purchased assets		3,156	0
Contribution from shareholder		$ 9,174	$ 9,000

RELATED PARTY TRANSACTIONS (Nar

RELATED PARTY TRANSACTIONS (Narrative) (Details) - USD ($) $ in Thousands	Oct. 02, 2018	Jan. 01, 2018	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Related Party Transaction [Line Items]
Contributed capital					$ 5,741	$ 9,000
Santander | Affiliated Entity
Related Party Transaction [Line Items]
Net capital contribution							$ 2,800
Cash contribution					5,741	9,000	15,300
Return of capital							12,500
Adjustment to book value of assets purchased on January 1		$ 300			277	0
Deferred tax asset on purchased assets					3,156	0
Contributed capital					9,174	9,000
Santander | Affiliated Entity | Subsequent Event
Related Party Transaction [Line Items]
Contributed capital	$ 45,800
SBNA | Affiliated Entity
Related Party Transaction [Line Items]
Assets contributed		3,100
Produban Servicios Informaticos Generales S.L. and Ingenieria De Software Bancario S.L. | Net Book Value, Net Assets Acquired | Santander | Affiliated Entity
Related Party Transaction [Line Items]
Amount of related party transactions		2,800
Produban Servicios Informaticos Generales S.L. and Ingenieria De Software Bancario S.L. | Fair Value, Net Assets Acquired | Santander | Affiliated Entity
Related Party Transaction [Line Items]
Amount of related party transactions		$ 15,300
SC | Santander | Affiliated Entity
Related Party Transaction [Line Items]
Sale of loans securitized			$ 300,000	$ 1,300,000	2,900,000	2,600,000
Loss from sale of loans			4,200	6,800	24,300	13,000
Due to related party			22,500		22,500		$ 13,000
Servicing fee income			10,000	$ 500	25,800	$ 1,400
SC | Purchase of Retail Installment Contracts | SBNA | Affiliated Entity
Related Party Transaction [Line Items]
Additions to servicing asset			$ 685,000		$ 738,000

BUSINESS SEGMENT INFORMATION (N

BUSINESS SEGMENT INFORMATION (Narrative) (Details) - USD ($)	May 01, 2013	Sep. 30, 2018
FCA
Segment Reporting Information [Line Items]
Private label financing agreement, term	10 years
CIB
Segment Reporting Information [Line Items]
Minimum annual revenue to service corporations		$ 500,000,000

BUSINESS SEGMENT INFORMATION (S

BUSINESS SEGMENT INFORMATION (Segment Information) (Details) - USD ($) $ in Thousands	3 Months Ended						6 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Jan. 01, 2018
Segment Reporting Information [Line Items]
Net interest income	$ 1,598,761	$ 1,592,086	$ 1,550,353	$ 1,607,300	$ 1,633,582	$ 1,631,528	$ 3,142,431	$ 3,265,109	$ 4,741,193	$ 4,872,409	$ 6,423,950
Non-interest income	822,056			795,481					2,442,436	2,251,364
Provision for / (release of) credit losses	621,014	433,803	553,880	686,685	607,493	771,658	987,683	1,379,152	1,608,697	2,065,837	2,759,944
Total expenses	1,450,387			1,386,946					4,341,497	4,124,536
INCOME BEFORE INCOME TAX PROVISION	349,416			329,150					1,233,435	933,400
Intersegment revenue/(expense)	0			0					0	0
Total assets	131,628,075	$ 130,122,747	$ 129,211,443	131,966,650	$ 134,737,553	$ 136,083,918	$ 130,122,747	$ 134,737,553	131,628,075	131,966,650	$ 128,274,525	$ 128,276,447
Reportable Segments | Consumer & Business Banking
Segment Reporting Information [Line Items]
Net interest income	330,508			287,676					951,554	827,475
Non-interest income	75,907			98,118					228,372	274,938
Provision for / (release of) credit losses	23,690			20,716					80,363	64,577
Total expenses	365,883			358,657					1,104,186	1,115,521
INCOME BEFORE INCOME TAX PROVISION	16,842			6,421					(4,623)	(77,685)
Intersegment revenue/(expense)	604			611					1,802	1,817
Total assets	19,832,176			18,281,572					19,832,176	18,281,572
Reportable Segments | Commercial Banking
Segment Reporting Information [Line Items]
Net interest income	160,590			157,779					476,348	473,037
Non-interest income	18,085			17,993					67,793	51,775
Provision for / (release of) credit losses	(25,112)			3,034					(47,854)	7,331
Total expenses	75,199			76,889					242,605	233,981
INCOME BEFORE INCOME TAX PROVISION	128,588			95,849					349,390	283,500
Intersegment revenue/(expense)	2,044			1,422					6,137	4,474
Total assets	25,303,681			25,680,652					25,303,681	25,680,652
Reportable Segments | CIB
Segment Reporting Information [Line Items]
Net interest income	33,552			34,638					97,142	117,728
Non-interest income	38,339			65,421					153,717	159,131
Provision for / (release of) credit losses	3,160			11,599					4,868	23,871
Total expenses	57,134			55,361					173,708	161,423
INCOME BEFORE INCOME TAX PROVISION	11,597			33,099					72,283	91,565
Intersegment revenue/(expense)	(2,556)			(2,041)					(8,364)	(6,527)
Total assets	8,072,478			7,399,192					8,072,478	7,399,192
Reportable Segments | Other
Segment Reporting Information [Line Items]
Net interest income	58,775			67,651					187,845	189,650
Non-interest income	89,283			142,754					310,824	447,372
Provision for / (release of) credit losses	18,273			48,811					33,231	80,472
Total expenses	225,260			217,243					668,239	685,181
INCOME BEFORE INCOME TAX PROVISION	(95,475)			(55,649)					(202,801)	(128,631)
Intersegment revenue/(expense)	(92)			8					425	236
Total assets	35,612,785			41,859,144					35,612,785	41,859,144
Reportable Segments | SC
Segment Reporting Information [Line Items]
Net interest income	998,211			1,022,380					2,975,396	3,139,775
Non-interest income	613,882			496,728					1,713,311	1,363,948
Provision for / (release of) credit losses	597,914			571,012					1,514,799	1,765,518
Total expenses	717,356			671,648					2,125,272	1,910,365
INCOME BEFORE INCOME TAX PROVISION	296,823			276,448					1,048,636	827,840
Intersegment revenue/(expense)	0			0					0	0
Total assets	42,806,955			38,746,090					42,806,955	38,746,090
SC Purchase Price Adjustments | SC
Segment Reporting Information [Line Items]
Net interest income	7,357			31,731					24,945	103,132
Non-interest income	2,428			(13,779)					7,983	(12,044)
Provision for / (release of) credit losses	3,089			31,513					23,290	124,068
Total expenses	11,882			10,946					35,293	34,326
INCOME BEFORE INCOME TAX PROVISION	(5,186)			(24,507)					(25,655)	(67,306)
Intersegment revenue/(expense)	0			0					0	0
Total assets	0			0					0	0
Eliminations
Segment Reporting Information [Line Items]
Net interest income	9,768			5,445					27,963	21,612
Non-interest income	(15,868)			(11,754)					(39,564)	(33,756)
Provision for / (release of) credit losses	0			0					0	0
Total expenses	(2,327)			(3,798)					(7,806)	(16,261)
INCOME BEFORE INCOME TAX PROVISION	(3,773)			(2,511)					(3,795)	4,117
Intersegment revenue/(expense)	0			0					0	0
Total assets	$ 0			$ 0					$ 0	$ 0