The Wall Street Journal reported GE is using own metric to value its finance arm’s assets.

The Journal said in a letter to the Federal Reserve in May, General Electric Co. said 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, although GE had used a different number, $363 billion, in a presentation to investors and analysts.

According to the Journal , the $138 billion separating the two figures is the difference between what official accounting rules require—the number GE sent to the Fed, and the in-house metric the company rolled out seven years ago when it was under pressure in the middle of the financial crisis to show it had its vast lending business under control.

GE calls the figure “ending net investment,” or ENI, and says it helps investors better understand how GE Capital is becoming a “small, more focused finance company,” the Journal said further.

To read the entire Journal article, click here.