Accounting tricks boost bank profits

excerpt: Wells Fargo saw its non-performing assets as a percentage of total assets jump by 40 percent over the previous quarter, yet it only increased its reserves by 5 percent. So even though more of its loans are past due or face foreclosure, it isn't setting aside significantly more cash to deal with potential losses.

http://finance.yahoo.com/news/ALL-BUSINESS-Accounting-apf-15191774.html