XML 44 R33.htm IDEA: XBRL DOCUMENT
v3.19.1

Leases (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2019
Leases [Abstract] |
Schedule of Operating and Finance Lease Assets and Liabilities | The following table presents lease assets and liabilities as of March 31, 2019.
(Dollars in thousands) | Classification | March 31, 2019
Assets: |  |
Operating | Other assets | $ | 70,815 |
Finance | Premises and equipment | 8,763 |
Total leased assets |  | $ | 79,578 |
Liabilities: |  |
Operating | Other liabilities | 72,315 |
Finance | Other borrowings | 7,828 |
Total lease liabilities |  | $ | 80,143 |
Schedule of Net Lease Cost |
(Dollars in thousands) | Classification | Three months ended March 31, 2019
Lease cost: |  |
Operating lease cost (1) | Occupancy expense | $ | 3,204 |
Finance lease cost: |  |
Amortization of leased assets | Equipment expense | 447 |
Interest on lease liabilities | Interest Expense - Other borrowings | 65 |
Variable lease cost | Occupancy expense | 528 |
Sublease income | Occupancy expense | (130 | )
Net lease cost |  | $ | 4,114 |
(1) Operating lease cost includes short-term lease cost, which is immaterial.
Schedule of Lease Liability Maturities | The following table presents lease liability maturities in the next five years and thereafter.
(Dollars in thousands) | Operating Leases |  | Finance Leases |  | Total
2019 (1) | $ | 10,310 |  |  | $ | 1,301 |  |  | $ | 11,611 |
2020 | 12,475 |  |  | 1,748 |  |  | 14,223 |
2021 | 10,947 |  |  | 1,764 |  |  | 12,711 |
2022 | 9,575 |  |  | 1,481 |  |  | 11,056 |
2023 | 7,772 |  |  | 599 |  |  | 8,371 |
Thereafter | 35,343 |  |  | 1,683 |  |  | 37,026 |
Total lease payments | $ | 86,422 |  |  | $ | 8,576 |  |  | $ | 94,998 |
Less: Interest | 14,107 |  |  | 748 |  |  | 14,855 |
Present value of lease liabilities | $ | 72,315 |  |  | $ | 7,828 |  |  | $ | 80,143 |
(1) Represents the lease liability payments that will be made for the period April 1, 2019 through December 31, 2019.
Schedule of Lease Liability Maturities | The following table presents lease liability maturities in the next five years and thereafter.
(Dollars in thousands) | Operating Leases |  | Finance Leases |  | Total
2019 (1) | $ | 10,310 |  |  | $ | 1,301 |  |  | $ | 11,611 |
2020 | 12,475 |  |  | 1,748 |  |  | 14,223 |
2021 | 10,947 |  |  | 1,764 |  |  | 12,711 |
2022 | 9,575 |  |  | 1,481 |  |  | 11,056 |
2023 | 7,772 |  |  | 599 |  |  | 8,371 |
Thereafter | 35,343 |  |  | 1,683 |  |  | 37,026 |
Total lease payments | $ | 86,422 |  |  | $ | 8,576 |  |  | $ | 94,998 |
Less: Interest | 14,107 |  |  | 748 |  |  | 14,855 |
Present value of lease liabilities | $ | 72,315 |  |  | $ | 7,828 |  |  | $ | 80,143 |
(1) Represents the lease liability payments that will be made for the period April 1, 2019 through December 31, 2019.
Schedule of Remaining Weighted Average Lease Terms and Discount Rates | The following table presents the remaining weighted average lease terms and discount rates as of March 31, 2019.
Weighted average remaining lease term (years): | March 31, 2019
Operating | 9.7 |
Finance | 5.4 |
Weighted average discount rate: |
Operating | 3.36 | %
Finance | 3.22 |
Schedule of Supplemental Cash Flow Information | The following table presents supplemental cash flow information related to leases for the three months ended March 31, 2019.
(Dollars in thousands) | March 31, 2019
Cash paid for amounts included in the measurement of lease liabilities: |
Operating cash flows from operating leases | $ | 3,550 |
Operating cash flows from finance leases | 65 |
Financing cash flows from finance leases | 366 |
Right-of-use assets obtained in exchange for new operating lease liabilities | 3,591 |
Right-of-use assets obtained in exchange for new finance lease liabilities | — |

X
- Definition Assets and Liabilities, Lessee [Table Text Block] + References No definition available. + Details
Name: | fcnca_AssetsandLiabilitiesLesseeTableTextBlock
Namespace Prefix: | fcnca_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Lessee, Operating and Finance Lease, Weighted Average Lease Terms and Discount Rates [Table Text Block] + References No definition available. + Details
Name: | fcnca_LesseeOperatingandFinanceLeaseWeightedAverageLeaseTermsandDiscountRatesTableTextBlock
Namespace Prefix: | fcnca_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Lessee, Supplemental Cash Flow Information [Table Text Block] + References No definition available. + Details
Name: | fcnca_LesseeSupplementalCashFlowInformationTableTextBlock
Namespace Prefix: | fcnca_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of undiscounted cash flows of finance lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to finance lease liability recognized in statement of financial position. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918701-209980 + Details
Name: | us-gaap_FinanceLeaseLiabilityMaturityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918686-209980 + Details
Name: | us-gaap_LeaseCostTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_LeasesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918701-209980 + Details
Name: | us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration