XML 87 R52.htm IDEA: XBRL DOCUMENT
v3.19.3.a.u2

Accounting Policies and Basis of Presentation - Summary of Significant Accounting Policies (Details) $ in Thousands |  | 12 Months Ended |  |  |
--- | --- | --- | --- | --- | ---
Nov. 01, 2019 USD ($) | Dec. 31, 2019 USD ($) state reportablesegment branch | Jan. 01, 2020 USD ($) | Jan. 01, 2019 USD ($) | Dec. 31, 2018 USD ($)
Property, Plant and Equipment [Line Items] |  |  |  |  |
Number of branches | branch |  | 574 |  |  |
Number of states in which entity operates | state |  | 19 |  |  |
Number of reportable segments | reportablesegment |  | 1 |  |  |
Non-marketable securities |  | $ 12,500 |  |  | $ 2,500
FHLB restricted stock |  | 43,000 |  |  | 25,300
Amortization Method Qualified Affordable Housing Project Investments |  | 167,800 |  |  | 147,300
Right-of-use asset |  | 77,115 |  |  |
Present value of lease liabilities |  | 76,746 |  |  |
Deferred Tax Assets, Gross |  | (131,934) |  |  | (134,739)
Total assets |  | 39,824,496 |  |  | 35,408,629
Retained earnings |  | 3,658,197 |  |  | $ 3,218,551
Accounting Standards Update 2016-02 |  |  |  |  |
Property, Plant and Equipment [Line Items] |  |  |  |  |
Right-of-use asset |  |  |  | $ 70,700 |
Present value of lease liabilities |  |  |  | 71,800 |
Right-of-use asset previously classified as capital lease |  |  |  | 8,800 |
Finance lease liability previously classified as capital lease |  |  |  | 8,300 |
Accounting Standards Update 2018-15 |  |  |  |  |
Property, Plant and Equipment [Line Items] |  |  |  |  |
Deferred Implementation Costs, Net, Related To Cloud Computing |  | $ 5,700 |  |  |
Accounting Standards Update 2019-04 |  |  |  |  |
Property, Plant and Equipment [Line Items] |  |  |  |  |
Debt Securities, Held-to-maturity, Transfer, Amount | $ 2,080,000 |  |  |  |
Debt Instrument, Fair Value Disclosure | 2,150,000 |  |  |  |
Other Comprehensive Income (Loss) Reclassification Adjustment Of Unrealized Losses From AOCI For Securities Available For Sale Transferred To Held To Maturity Net Of Tax | 72,500 |  |  |  |
Debt Securities, Held-to-maturity, Transfer, Unrealized Gain (Loss) | 1,600 |  |  |  |
Deferred Tax Assets, Gross | 16,700 |  |  |  |
Total assets | 57,400 |  |  |  |
Retained earnings | $ 57,400 |  |  |  |
Minimum |  |  |  |  |
Property, Plant and Equipment [Line Items] |  |  |  |  |
Useful life (years) |  | 5 years |  |  |
Operating lease renewal term (years) |  | 1 year |  |  |
Maximum |  |  |  |  |
Property, Plant and Equipment [Line Items] |  |  |  |  |
Useful life (years) |  | 12 years |  |  |
Operating lease renewal term (years) |  | 25 years |  |  |
HomeBancorp Inc. | Accounting Standards Update 2016-02 |  |  |  |  |
Property, Plant and Equipment [Line Items] |  |  |  |  |
Present value of lease liabilities |  |  |  | $ 1,100 |
Scenario, Forecast | Accounting Standards Updated 2016-13 | Minimum |  |  |  |  |
Property, Plant and Equipment [Line Items] |  |  |  |  |
Retained earnings |  |  | $ 32,000 |  |
Allowance For Credit Losses, Increase (Decrease), Percentage |  |  | 15.00% |  |
Scenario, Forecast | Accounting Standards Updated 2016-13 | Maximum |  |  |  |  |
Property, Plant and Equipment [Line Items] |  |  |  |  |
Retained earnings |  |  | $ 42,000 |  |
Allowance For Credit Losses, Increase (Decrease), Percentage |  |  | 20.00% |  |

X
- Definition Allowance For Credit Losses, Increase (Decrease), Percentage + References No definition available. + Details
Name: | fcnca_AllowanceForCreditLossesIncreaseDecreasePercentage
Namespace Prefix: | fcnca_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Deferred Implementation Costs, Net, Related To Cloud Computing + References No definition available. + Details
Name: | fcnca_DeferredImplementationCostsNetRelatedToCloudComputing
Namespace Prefix: | fcnca_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Finance Lease, Liability Previously Classified as Capital Lease + References No definition available. + Details
Name: | fcnca_FinanceLeaseLiabilityPreviouslyClassifiedasCapitalLease
Namespace Prefix: | fcnca_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Nonmarketable Securities and Federal Home Loan Bank Stock + References No definition available. + Details
Name: | fcnca_NonmarketableSecuritiesandFederalHomeLoanBankStock
Namespace Prefix: | fcnca_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Operating Lease, Right-of-Use Asset Previously Classified as Capital Lease + References No definition available. + Details
Name: | fcnca_OperatingLeaseRightofUseAssetPreviouslyClassifiedasCapitalLease
Namespace Prefix: | fcnca_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Other Comprehensive Income (Loss) Reclassification Adjustment Of Unrealized Losses From AOCI For Securities Available For Sale Transferred To Held To Maturity Net Of Tax + References No definition available. + Details
Name: | fcnca_OtherComprehensiveIncomeLossReclassificationAdjustmentOfUnrealizedLossesFromAOCIForSecuritiesAvailableForSaleTransferredToHeldToMaturityNetOfTax
Namespace Prefix: | fcnca_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of investment in qualified affordable housing projects. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 740 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=114775393&loc=SL49122993-202985 + Details
Name: | us-gaap_AmortizationMethodQualifiedAffordableHousingProjectInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(11)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(12)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 + Details
Name: | us-gaap_Assets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value portion of debt instrument payable, including, but not limited to, notes payable and loans payable. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=109250915&loc=d3e13433-108611 + Details
Name: | us-gaap_DebtInstrumentFairValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of investment in debt security, measured at amortized cost, transferred to investment in debt security, measured at fair value, with change in fair value recognized in other comprehensive income (available-for-sale) and net income (trading). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 10 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27405-111563 + Details
Name: | us-gaap_DebtSecuritiesHeldToMaturityTransferAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
Name: | us-gaap_DeferredTaxAssetsGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References No definition available. + Details
Name: | us-gaap_FiniteLivedIntangibleAssetUsefulLife
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of unrealized gain (loss) from transfer of investment in debt security measured at amortized cost (held-to-maturity), to investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale) and investment in debt security measured at fair value with change in fair value recognized in net income (trading). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 10 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27405-111563 + Details
Name: | us-gaap_HeldToMaturitySecuritiesTransferredSecurityUnrealizedGainLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Term of lessee's operating lease renewal, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (a)(3) -URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918673-209980 + Details
Name: | us-gaap_LesseeOperatingLeaseRenewalTerm
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | instant

X
- Definition Number of segments reported by the entity. A reportable segment is a component of an entity for which there is an accounting requirement to report separate financial information on that component in the entity's financial statements. + References No definition available. + Details
Name: | us-gaap_NumberOfReportableSegments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of states the entity operates in as of the balance sheet date. + References No definition available. + Details
Name: | us-gaap_NumberOfStatesInWhichEntityOperates
Namespace Prefix: | us-gaap_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition Represents the number of stores. + References No definition available. + Details
Name: | us-gaap_NumberOfStores
Namespace Prefix: | us-gaap_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition Present value of lessee's discounted obligation for lease payments from operating lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 45 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=77888419&loc=SL77918627-209977 + Details
Name: | us-gaap_OperatingLeaseLiability
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of lessee's right to use underlying asset under operating lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 45 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=77888419&loc=SL77918627-209977 + Details
Name: | us-gaap_OperatingLeaseRightOfUseAsset
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_PropertyPlantAndEquipmentLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The cumulative amount of the reporting entity's undistributed earnings or deficit. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(30)(a)(3)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(23)(a)(4)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 + Details
Name: | us-gaap_RetainedEarningsAccumulatedDeficit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Aggregate carrying value of owned private equity or other securities for which a quoted market price is not readily determinable, the value of which has been determined by management based upon fair value methods, including pricing of similar securities and valuation techniques and is included in the schedule of financial condition or the balance sheet. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher SEC -Name Rule 15c3-1 -Number 240 -Section 15c3-1 + Details
Name: | us-gaap_SecuritiesOwnedNotReadilyMarketable
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=us-gaap_AccountingStandardsUpdate201602Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=fcnca_AccountingStandardsUpdate201815Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=fcnca_AccountingStandardsUpdate201904Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=fcnca_HomeBancorpInc.Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementScenarioAxis=us-gaap_ScenarioForecastMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ProspectiveAdoptionOfNewAccountingPronouncementsAxis=fcnca_AccountingStandardsUpdated201613Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |