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Other Assets | 12 Months Ended
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Dec. 31, 2025
Other Assets [Abstract] |
Other Assets | Note 8. Other Assets Significant balances included in Other Assets in the Consolidated Balance Sheets at December 31, 2025 and 2024 are presented below.
| December 31, |
($ in thousands) | 2025 |  |  | 2024 |
Investments in small business investment and other companies | $ | 64,203 |  |  | $ | 61,952 |
Derivative assets |  | 63,126 |  |  |  | 73,840 |
Derivative collateral |  | 32,890 |  |  |  | 64,260 |
FHLB stock |  | 29,713 |  |  |  | 11,958 |
Income tax receivable |  | 23,004 |  |  |  | 19,207 |
Investments in low income housing tax credit entities |  | 21,836 |  |  |  | 25,577 |
Other |  | 49,463 |  |  |  | 43,947 |
Total | $ | 284,235 |  |  | $ | 300,741 |
The Company invests in certain affordable housing project limited partnerships that are qualified low-income housing tax credit developments. These investments are considered variable interest entities for which the Company is not the primary beneficiary and, therefore, are not consolidated. These partnerships generate low-income tax credits that are earned over a 10-year period, beginning with the year the rental activity begins. The Company has elected to use the practical expedient method of amortization, which approximates the proportional amortization method, whereby the investment cost is amortized in proportion to the allocated tax credits over the 10 year tax credit period. Additionally, the Company recognizes deferred taxes on the basis difference of the tax equity investment to reflect the financial impact of other tax benefits (e.g., tax operating losses) not included in the practical expedient amortization. The tax credits, when realized, are reflected in the consolidated statements of income as a reduction of income tax expense. The Company’s investments in affordable housing limited partnerships totale d $37.5 million at both December 31, 2025 and 2024, with a carry balance net of accumulated amortization included in the other assets line item on our Consolidated Balance Sheets totaling $21.8 million and $25.6 million, respectively, for those same periods. The net impact of the low-income housing tax credit program was not material to our Consolidated Statements of Income or Cash Flows for the years ended December 31, 2025 and 2024.

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- Definition The entire disclosure for other assets. This disclosure includes other current assets and other noncurrent assets. + References No definition available. + Details
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