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WELLS FARGO 2Q21 Financial Results July 14 , 2021 In second quarter 2021 , we elected to change our accounting method for low - income housing tax credit ( LIHTC ) investments . We also elected to change the presentation of investment tax credits related to solar energy investments . Prior period financial statement line items have been revised to conform with the current period presentation . Prior period risk - based capital and certain other regulatory related metrics were not revised . For additional information , including the financial statement line items impacted by these changes , see page 16 . Ⓒ2021 Wells Fargo Bank , N.A. All rights reserved .