The forms are different for banks with foreign offices (FFIEC 031) and without foreign offices (FFIEC 041). If you use the 041, there is additional information required once you reach $100 million in total assets, and again at $300 million. I don't believe there is anything new required at $500 million.
Most software programs for the Call Report that I am familiar with include current instructions.
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I can explain it to you. I can't understand it for you.