Interest Income, Bank is composed of:
Interest & Fees on Loans
Interest & Dividends on Investment
Securities, Federal Funds Sold/Securities Purchased Under Resale Agreement
Interest on Deposits
Other Interest Income
Trading Account Interest
Other Non-Bank Income.

Interest Income, Non-Bank represents the revenue received from interest-bearing obligations held by a company.

Interest Income, Non-Operating represents non-operating interest income, which is generated from non-operating investment securities such as certificates of deposit or bonds for non-financial service companies.

Interest on Deposit represents interest paid on deposits from customers. Types of deposits may include demand/checking deposit, non-interest-bearing/interest-bearing deposits, savings deposits, money market accounts, NOW accounts, time deposit accounts, and certificatesof deposit.

Interest on Deposits represents interest income earned from deposits with other depository institutions. Usually Financial institutions other than commercial banks use Interest on Deposits.

Interest on Other Borrowings represents interest paid for borrowings by banks. Although commercial banks mostly rely on capital from deposits from customers, such banks may issue notes and bonds as long-term capital resources. This interest paid on notes and bonds is still considered an operating interest expense for banks.

Interest Receivable represents interest income accrued, but not yet received, on loans and other investments of commercial banks. Interest income is an integral part of operating revenues for in commercial banks.

Interest-Earning Deposits represents interest-earning deposits with other banks and financial institutions. Subsidiaries of a commercial bank may have deposits with other banks and financial institutions, which are classified as Interest-Earning Deposits.

Interest/Investment Income – Operating represents the sum of Interest Income – Operating and Investment Income – Operating.

Interest/Investment Income, Non-Operating represents the sum of:
Interest Income, Non-Operating
Investment Income, Non-Operating.