We fill up our piggy banks with spare change, but what fills up a bank’s piggy bank? This CPE-eligible, eLearning course (1.0 CPE) explores how a bank obtains funding to carry out its activities. We discuss common sources of funding for banks including deposits, short-term and long-term borrowings, repurchase agreements, and more, using famous pigs as the common theme! Along the way we highlight characteristics of each funding source, how they are accounted for under U.S. GAAP (ASC 405 and ASC 470), and the key accounting and reporting issues to keep in mind.