NOTE 13BUSINESS SEGMENTS AND REVENUE FROM CONTRACTS WITH CUSTOMERS Our principal operations are organized into three major business segments, which are defined primarily based on the products and services provided or the type of customer served: Credit Card, Consumer Banking and Commercial Banking. The operations of acquired businesses have been integrated into our existing business segments. Certain activities that are not part of a segment, such as management of our corporate investment portfolio, asset/liability management by our centralized Corporate Treasury group and residual tax expense or benefit to arrive at the consolidated effective tax rate that is not assessed to our primary business segments, are included in the Other category. Basis of Presentation We report the results of each of our business segments on a continuing operations basis. The results of our individual businesses reflect the manner in which management evaluates performance and makes decisions about funding our operations and allocating resources. Business Segment Reporting Methodology The results of our business segments are intended to present each segment as if it were a stand-alone business. Our internal management and reporting process used to derive our segment results employs various allocation methodologies, including funds transfer pricing, to assign certain balance sheet assets, deposits and other liabilities and their related revenue and expenses directly or indirectly attributable to each business segment. Our funds transfer pricing process provides a funds credit for sources of funds, such as deposits generated by our Consumer Banking and Commercial Banking businesses, and a funds charge for the use of funds by each segment. Due to the integrated nature of our business segments, estimates and judgments have been made in allocating certain revenue and expense items. Transactions between segments are based on specific criteria or approximate third-party rates. We regularly assess the assumptions, methodologies and reporting classifications used for segment reporting, which may result in the implementation of refinements or changes in future periods. We provide additional information on the allocation methodologies used to derive our business segment results in Note 18Business Segments and Revenue from Contracts with Customers in our 2018 Form 10-K. Segment Results and Reconciliation We may periodically change our business segments or reclassify business segment results based on modifications to our management reporting methodologies or changes in organizational alignment. In the first quarter of 2019, we made a change in how revenue is measured in our Commercial Banking business by revising the allocation of tax benefits on certain tax-advantaged investments. As such, prior period results have been recast to conform with the current period presentation. The result of this measurement change reduced the previously reported total net revenue in our Commercial Banking business by $30 million for the three months ended March 31, 2018, with an offsetting increase in the Other category. This change in measurement of our Commercial Banking revenue did not have any impact to the consolidated financial statements. The following tables present our business segment results for the three months ended March 31, 2019 and 2018 , selected balance sheet data as of March 31, 2019 and 2018 , and a reconciliation of our total business segment results to our reported consolidated income from continuing operations, loans held for investment and deposits. Table 13.1 : Segment Results and Reconciliation Three Months Ended March 31, 2019 (Dollars in millions) Credit Card Consumer Banking Commercial Banking (1)(2) Other (1)(2) Consolidated Total Net interest income $ 3,590 $ 1,679 $ 489 $ 33 $ 5,791 Non-interest income (loss) 950 160 187 (5 ) 1,292 Total net revenue 4,540 1,839 676 28 7,083 Provision for credit losses 1,389 235 69 0 1,693 Non-interest expense 2,171 994 417 89 3,671 Income (loss) from continuing operations before income taxes 980 610 190 (61 ) 1,719 Income tax provision (benefit) 229 142 44 (106 ) 309 Income from continuing operations, net of tax $ 751 $ 468 $ 146 $ 45 $ 1,410 Loans held for investment $ 109,836 $ 59,248 $ 71,189 $ 0 $ 240,273 Deposits 0 205,439 31,248 18,420 255,107 Three Months Ended March 31, 2018 (Dollars in millions) Credit Card Consumer Banking Commercial Banking (1)(2) Other (1)(2) Consolidated Total Net interest income $ 3,558 $ 1,615 $ 506 $ 39 $ 5,718 Non-interest income (loss) 857 174 187 (27 ) 1,191 Total net revenue 4,415 1,789 693 12 6,909 Provision (benefit) for credit losses 1,456 233 (14 ) (1 ) 1,674 Non-interest expense 2,039 1,000 403 131 3,573 Income (loss) from continuing operations before income taxes 920 556 304 (118 ) 1,662 Income tax provision (benefit) 213 130 71 (95 ) 319 Income (loss) from continuing operations, net of tax $ 707 $ 426 $ 233 $ (23 ) $ 1,343 Loans held for investment $ 107,576 $ 74,674 $ 65,953 $ 53 $ 248,256 Deposits 0 193,073 34,449 23,325 250,847 __________ (1) Some of our commercial investments generate tax-exempt income, tax credits or other tax benefits. Accordingly, we present our Commercial Banking revenue and yields on a taxable-equivalent basis, calculated using the federal statutory tax rate of 21% and state taxes where applicable, with offsetting reductions to the Other category. (2) In the first quarter of 2019, we made a change in how revenue is measured in our Commercial Banking business by revising the allocation of tax benefits on certain tax-advantaged investments. As such, prior period results have been recast to conform with the current period presentation. The result of this measurement change reduced the previously reported total net revenue in our Commercial Banking business by $30 million for the three months ended March 31, 2018, with an offsetting increase in the Other category. Revenue from Contracts with Customers The majority of our revenue from contracts with customers consists of interchange fees in our Credit Card business, service charges and other customer-related fees, and other contract revenue in our Consumer Banking and Commercial Banking businesses. Interchange fees are primarily from our Credit Card business and are recognized upon settlement with the interchange networks, net of rewards earned by customers. Service charges and other customer-related fees within our Consumer Banking business are primarily related to fees earned on consumer deposit accounts for account maintenance and various transaction-based services such as overdrafts and ATM usage. Service charges and other customer-related fees within our Commercial Banking business are mostly related to fees earned on treasury management and capital markets services. Other contract revenue consists primarily of revenue earned on certain marketing and promotional events from our auto dealers within our Consumer Banking business. Revenue from contracts with customers is included in non-interest income in our consolidated statements of income. The following tables present revenue from contracts with customers and a reconciliation to non-interest income by business segment for the three months ended March 31, 2019 and 2018 . Table 13.2 : Revenue from Contracts with Customers and Reconciliation to Segments Results Three Months Ended March 31, 2019 (Dollars in millions) Credit Card Consumer Banking Commercial Banking (1) Other (1) Consolidated Total Contract revenue: Interchange fees, net (2) $ 702 $ 46 $ 11 $ (1 ) $ 758 Service charges and other customer-related fees 0 75 25 0 100 Other 12 24 0 0 36 Total contract revenue 714 145 36 (1 ) 894 Revenue from other sources 236 15 151 (4 ) 398 Total non-interest income $ 950 $ 160 $ 187 $ (5 ) $ 1,292 Three Months Ended March 31, 2018 (Dollars in millions) Credit Card Consumer Banking Commercial Banking (1) Other (1) Consolidated Total Contract revenue: Interchange fees, net (2) $ 594 $ 42 $ 7 $ 0 $ 643 Service charges and other customer-related fees 0 98 32 0 130 Other 2 29 0 0 31 Total contract revenue 596 169 39 0 804 Revenue from other sources 261 5 148 (27 ) 387 Total non-interest income $ 857 $ 174 $ 187 $ (27 ) $ 1,191 __________ (1) Some of our commercial investments generate tax-exempt income, tax credits or other tax benefits. Accordingly, we present our Commercial Banking revenue and yields on a taxable-equivalent basis, calculated using the federal statutory tax rate of 21% and state taxes where applicable, with offsetting reclassifications to the Other category. (2) Interchange fees are presented net of customer reward expenses.