25. Revenue from Contracts with Customers

The following table represents a disaggregation of revenue from contracts with customers, by business segment. The development and application of the methodologies that we use to allocate items among our business segments is a dynamic process. Accordingly, financial results may be revised periodically to reflect enhanced alignment of expense base allocations drivers, changes in the risk profile of a particular business, or changes in our organizational structure. Additional details of our revenue recognition policies and components of our noninterest income line items is provided within Note 1 (“Summary of Significant Accounting Policies”) under the heading “Revenue Recognition.”

Year ended December 31,2025
Dollars in millionsConsumer BankCommercial BankTotal Contract Revenue
NONINTEREST INCOME
Trust and investment services income$483 $75 $558 
Investment banking and debt placement fees 551 551 
Services charges on deposit accounts144 151 295 
Cards and payments income175 162 337 
Other noninterest income8  8 
Total revenue from contracts with customers$810 $939 $1,749 
Other noninterest income (a)
$953 
Noninterest income from other segments (b)
140 
Total noninterest income$2,842 
Year ended December 31,2024
Dollars in millionsConsumer BankCommercial BankTotal Contract Revenue
NONINTEREST INCOME
Trust and investment services income$449 $69 $518 
Investment banking and debt placement fees— 521 521 
Services charges on deposit accounts135 126 261 
Cards and payments income178 153 331 
Other noninterest income12 — 12 
Total revenue from contracts with customers$774 $869 $1,643 
Other noninterest income (a)
$910 
Noninterest income from other segments (b)
(1,744)
Total noninterest income$809 
Year ended December 31,2023
Dollars in millionsConsumer BankCommercial BankTotal Contract Revenue
NONINTEREST INCOME
Trust and investment services income$410 $68 $478 
Investment banking and debt placement fees— 344 344 
Services charges on deposit accounts158 111 269 
Cards and payments income187 145 332 
Other noninterest income12 — 12 
Total revenue from contracts with customers$767 $668 $1,435 
Other noninterest income (a)
$931 
Noninterest income from other segments (b)
104 
Total noninterest income$2,470 
(a)Noninterest income considered earned outside the scope of contracts with customers.
(b)Other includes other segments that consists of corporate treasury, our principal investing unit, and various exit portfolios as well as reconciling items which primarily represents the unallocated portion of nonearning assets of corporate support functions. Charges related to the funding of these assets are part of net interest income and are allocated to the business segments through noninterest expense. Corporate treasury includes realized gains and loss from transaction associated with Key’s investment securities portfolio. Reconciling items also includes intercompany eliminations and certain items that are not allocated to the business segments because they do not reflect their normal operations. Refer to Note 23 (“Business Segment Reporting”) for more information.

We had no material contract assets or contract liabilities for the twelve months ended December 31, 2025, and December 31, 2024.

Historical Timeline

Fiscal YearFiled
2025Feb 23, 2026Showing above
2024Feb 21, 2025
2023Feb 22, 2024
2022Feb 22, 2023
2021Feb 22, 2022
2020Feb 22, 2021
2019Feb 26, 2020
2018Feb 25, 2019

About Revenue Disclosures

Revenue disclosures under ASC 606 explain how a company identifies performance obligations, allocates transaction prices, and determines when revenue is recognized. This section is essential for understanding whether reported revenue reflects genuine economic activity or aggressive accounting choices. Analysts examine the mix of point-in-time versus over-time recognition, which directly affects revenue timing and comparability.

Key signals: rising contract liabilities (deferred revenue) suggest strong future revenue visibility, while declining contract assets may indicate slowing project milestones. Watch for variable consideration estimates — rebates, returns, and performance bonuses that require management judgment. Significant changes in disaggregated revenue by geography or product line can reveal shifting business mix before it appears in headline numbers. Compare revenue growth against contract liability growth to assess sustainability, and scrutinize any changes in the timing of recognition that coincide with earnings pressure.