XML 65 R45.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Federal and State Income Taxes (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2013
Income Tax Disclosure [Abstract] |
Summary of consolidated income tax expense (benefit) |
| Years ended
(Dollars in thousands) | December 31, 2013 |  | December 31, 2012 |  | December 31, 2011
Current |  |  |  |  |
Federal | $ | 18,377 |  |  | 12,718 |  |  | 8,836 |
State | 7,007 |  |  | 5,522 |  |  | 4,191 |
Total current income tax expense | 25,384 |  |  | 18,240 |  |  | 13,027 |
Deferred |  |  |  |  |
Federal | 3,918 |  |  | 708 |  |  | (11,256 | )
State | 715 |  |  | 129 |  |  | (2,052 | )
Total deferred income tax expense (benefit) | 4,633 |  |  | 837 |  |  | (13,308 | )
Total income tax expense (benefit) | $ | 30,017 |  |  | 19,077 |  |  | (281 | )
Summary of effective tax rate |
| Years ended
| December 31, 2013 |  | December 31, 2012 |  | December 31, 2011
Federal statutory rate | 35.0 | % |  | 35.0 | % |  | 35.0 | %
State taxes, net of federal income tax benefit | 4.0 | % |  | 3.9 | % |  | 8.1 | %
Tax-exempt interest income | (12.2 | )% |  | (14.0 | )% |  | (65.5 | )%
Tax credits | (3.2 | )% |  | (4.2 | )% |  | (22.1 | )%
Goodwill impairment charge | — | % |  | — | % |  | 42.3 | %
Other, net | 0.3 | % |  | (0.5 | )% |  | 0.6 | %
Effective tax rate | 23.9 | % |  | 20.2 | % |  | (1.6 | )%
Summary of net deferred tax asset |
(Dollars in thousands) | December 31, 2013 |  | December 31, 2012
Deferred tax assets |  |  |
Allowance for loan and lease losses | $ | 50,652 |  |  | 50,963 |
Other real estate owned | 8,041 |  |  | 7,685 |
Deferred compensation | 4,837 |  |  | 3,129 |
Employee benefits | 3,132 |  |  | 2,715 |
Federal income tax credits | 2,778 |  |  | 3,543 |
Interest rate swap agreements | — |  |  | 6,549 |
Other | 7,813 |  |  | 7,835 |
Total gross deferred tax assets | 77,253 |  |  | 82,419 |
Deferred tax liabilities |  |  |
FHLB stock dividends | (10,359 | ) |  | (10,143 | )
Deferred loan costs | (6,058 | ) |  | (5,316 | )
Available-for-sale securities | (5,402 | ) |  | (37,083 | )
Depreciation of premises and equipment | (3,939 | ) |  | (5,437 | )
Intangibles | (3,099 | ) |  | (1,117 | )
Interest rate swap agreements | (736 | ) |  | — |
Other | (4,111 | ) |  | (2,929 | )
Total gross deferred tax liabilities | (33,704 | ) |  | (62,025 | )
Net deferred tax asset | $ | 43,549 |  |  | 20,394 |
Income tax returns jurisdictions and years subject to examination |
| Years ended December 31,
Federal | 2009, 2010, 2011 and 2012
Montana | 2010, 2011 and 2012
Idaho | 2009, 2010, 2011 and 2012
Colorado | 2009, 2010, 2011 and 2012
Utah | 2010, 2011 and 2012

X
- Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of income tax examinations that an enterprise is currently subject to or that have been completed in the current period typically including a description of the examination, the jurisdiction conducting the examination, the tax year(s) under examination, the likelihood of an unfavorable settlement, the range of possible losses, the liability recorded, the increase or decrease in the liability from the prior period, and any penalties and interest that have been recorded. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=32707879&loc=d3e36027-109320 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (c),(d)(2)-(3) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 + Details
Name: | us-gaap_SummaryOfIncomeTaxExaminationsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration