The Wall Street Journal reported, citing a letter to the Fed in May that its finance arm had $501 billion in total assets at the end of 2014, enough to rank it as the country’s seventh largest bank.

The Journal notes that in its most recent presentation to investors and analysts, GE used $363 billion, a figure the company calls “ending net investment,” or ENI.

The Journal said the difference or $138 billion separating the two figures is the difference between what official accounting rules require and the in-house metric GE uses to reflect assets in its lending businesses, net of liabilities that don’t require it to pay interest.

To read the entire Journal article, click here.