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v3.23.1

Loans Held for Investment (Tables) | 3 Months Ended
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Mar. 31, 2023
Receivables [Abstract] |
Schedule of Loans by Class | The following table presents loans by segment as of the dates indicated:
| March 31, 2023 |  | December 31, 2022
Real estate loans: |  |  |
Commercial | $ | 8,680.8 |  |  | $ | 8,528.6 |
Construction loans: |  |  |
Land acquisition & development | 368.5 |  |  | 386.2 |
Residential | 471.4 |  |  | 516.2 |
Commercial | 1,053.1 |  |  | 1,042.0 |
Total construction loans | 1,893.0 |  |  | 1,944.4 |
Residential | 2,191.1 |  |  | 2,188.3 |
Agricultural | 769.7 |  |  | 794.9 |
Total real estate loans | 13,534.6 |  |  | 13,456.2 |
Consumer loans: |  |  |
Indirect | 817.3 |  |  | 829.7 |
Direct and advance lines | 146.9 |  |  | 152.9 |
Credit card | 71.5 |  |  | 75.9 |
Total consumer loans | 1,035.7 |  |  | 1,058.5 |
Commercial | 3,028.0 |  |  | 2,882.6 |
Agricultural | 660.4 |  |  | 708.3 |
Other, including overdrafts | 1.6 |  |  | 9.2 |
Loans held for investment | 18,260.3 |  |  | 18,114.8 |
Deferred loan fees and costs | (14.6) |  |  | (15.6) |
Loans held for investment, net of deferred fees and costs | 18,245.7 |  |  | 18,099.2 |
Allowance for credit losses | (226.1) |  |  | (220.1) |
Net loans held for investment | $ | 18,019.6 |  |  | $ | 17,879.1 |
Schedule of Allowance for Loan Losses by Portfolio Segment | The following tables represent, by loan portfolio segment, the activity in the allowance for credit losses for loans held for investment:
Three Months Ended March 31, 2023 | Beginning Balance |  | Provision for (reversal of) Credit Losses | Loans Charged-Off(2) | Recoveries Collected | Ending Balance
Allowance for credit losses (1) |  |  |  |  |  |
Real estate: |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |
Non-owner occupied | $ | 27.2 |  |  | $ | 1.3 |  | $ | (2.5) |  | $ | — |  | $ | 26.0 |
Owner occupied | 19.5 |  |  | (0.2) |  | (1.8) |  | 0.1 |  | 17.6 |
Multi-family | 27.9 |  |  | 7.1 |  | — |  | — |  | 35.0 |
Total commercial real estate | 74.6 |  |  | 8.2 |  | (4.3) |  | 0.1 |  | 78.6 |
Construction: |  |  |  |  |  |
Land acquisition & development | 1.3 |  |  | 0.3 |  | — |  | — |  | 1.6 |
Residential construction | 3.6 |  |  | 0.1 |  | — |  | — |  | 3.7 |
Commercial construction | 31.2 |  |  | 5.9 |  | — |  | — |  | 37.1 |
Total construction | 36.1 |  |  | 6.3 |  | — |  | — |  | 42.4 |
Residential real estate: |  |  |  |  |  |
Residential 1-4 family | 20.5 |  |  | (0.2) |  | (0.1) |  | — |  | 20.2 |
Home equity and HELOC | 1.6 |  |  | 0.3 |  | (0.4) |  | — |  | 1.5 |
Total residential real estate | 22.1 |  |  | 0.1 |  | (0.5) |  | — |  | 21.7 |
Agricultural real estate | 5.9 |  |  | (1.2) |  | — |  | 0.1 |  | 4.8 |
Total real estate | 138.7 |  |  | 13.4 |  | (4.8) |  | 0.2 |  | 147.5 |
Consumer: |  |  |  |  |  |
Indirect | 15.3 |  |  | 0.6 |  | (1.8) |  | 0.7 |  | 14.8 |
Direct and advance lines | 5.2 |  |  | 0.1 |  | (1.1) |  | 0.3 |  | 4.5 |
Credit card | 2.8 |  |  | — |  | (0.5) |  | 0.2 |  | 2.5 |
Total consumer | 23.3 |  |  | 0.7 |  | (3.4) |  | 1.2 |  | 21.8 |
Commercial: |  |  |  |  |  |
Commercial and floor plans | 49.0 |  |  | (0.8) |  | (0.6) |  | 0.9 |  | 48.5 |
Commercial purpose secured by 1-4 family | 5.7 |  |  | (0.2) |  | — |  | 0.1 |  | 5.6 |
Credit card | 0.2 |  |  | 0.2 |  | (0.1) |  | — |  | 0.3 |
Total commercial | 54.9 |  |  | (0.8) |  | (0.7) |  | 1.0 |  | 54.4 |
Agricultural: |  |  |  |  |  |
Agricultural | 3.2 |  |  | (1.1) |  | — |  | 0.3 |  | 2.4 |
Total agricultural | 3.2 |  |  | (1.1) |  | — |  | 0.3 |  | 2.4 |
Total allowance for credit losses | $ | 220.1 |  |  | $ | 12.2 |  | $ | (8.9) |  | $ | 2.7 |  | $ | 226.1 |
Three Months Ended March 31, 2022 | Beginning Balance | ACL Recorded for PCD Loans | Provision for (reversal of) Credit Losses | Loans Charged-Off(2) | Recoveries Collected | Ending Balance
Allowance for credit losses (1) |  |  |  |  |  |
Real estate: |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |
Non-owner occupied | $ | 17.3 |  | $ | 24.1 |  | $ | 6.7 |  | $ | (2.9) |  | $ | — |  | $ | 45.2 |
Owner occupied | 13.3 |  | 9.5 |  | 4.6 |  | (2.2) |  | — |  | 25.2 |
Multi-family | 13.3 |  | 29.9 |  | 11.4 |  | — |  | — |  | 54.6 |
Total commercial real estate | 43.9 |  | 63.5 |  | 22.7 |  | (5.1) |  | — |  | 125.0 |
Construction: |  |  |  |  |  |
Land acquisition & development | 0.5 |  | 3.4 |  | (0.8) |  | (2.7) |  | 0.1 |  | 0.5 |
Residential construction | 2.4 |  | — |  | 0.9 |  | — |  | — |  | 3.3 |
Commercial construction | 6.0 |  | 0.2 |  | 4.0 |  | — |  | — |  | 10.2 |
Total construction | 8.9 |  | 3.6 |  | 4.1 |  | (2.7) |  | 0.1 |  | 14.0 |
Residential real estate: |  |  |  |  |  |
Residential 1-4 family | 13.4 |  | 0.1 |  | 5.2 |  | (0.1) |  | 0.1 |  | 18.7 |
Home equity and HELOC | 1.2 |  | — |  | 0.1 |  | — |  | 0.1 |  | 1.4 |
Total residential real estate | 14.6 |  | 0.1 |  | 5.3 |  | (0.1) |  | 0.2 |  | 20.1 |
Agricultural real estate | 1.9 |  | 2.3 |  | 6.4 |  | (0.1) |  | — |  | 10.5 |
Total real estate | 69.3 |  | 69.5 |  | 38.5 |  | (8.0) |  | 0.3 |  | 169.6 |
Consumer: |  |  |  |  |  |
Indirect | 14.3 |  | — |  | (0.3) |  | (0.9) |  | 0.4 |  | 13.5 |
Direct and advance lines | 4.6 |  | — |  | (0.1) |  | (0.8) |  | 0.9 |  | 4.6 |
Credit card | 2.2 |  | — |  | 0.6 |  | (0.6) |  | 0.1 |  | 2.3 |
Total consumer | 21.1 |  | — |  | 0.2 |  | (2.3) |  | 1.4 |  | 20.4 |
Commercial: |  |  |  |  |  |
Commercial and floor plans | 27.1 |  | 11.2 |  | 18.4 |  | (4.2) |  | 0.4 |  | 52.9 |
Commercial purpose secured by 1-4 family | 4.4 |  | 0.2 |  | 0.4 |  | — |  | — |  | 5.0 |
Credit card | 0.1 |  | — |  | 0.3 |  | (0.1) |  | — |  | 0.3 |
Total commercial | 31.6 |  | 11.4 |  | 19.1 |  | (4.3) |  | 0.4 |  | 58.2 |
Agricultural: |  |  |  |  |  |
Agricultural | 0.3 |  | 3.4 |  | (0.5) |  | (5.3) |  | 1.1 |  | (1.0) |
Total agricultural | 0.3 |  | 3.4 |  | (0.5) |  | (5.3) |  | 1.1 |  | (1.0) |
Total allowance for credit losses | $ | 122.3 |  | $ | 84.3 |  | $ | 57.3 |  | $ | (19.9) |  | $ | 3.2 |  | $ | 247.2 |
(1) Amounts presented exclude the allowance for credit losses related to unfunded commitments and investment securities. These amounts are included in Note “Financial Instruments with Off-Balance Sheet Risk” and the allowance for credit losses related to investment securities which are included in Note “Investment Securities” included in this report, respectively.
(2) Loans, or portions thereof, are charged-off against the allowance for credit losses when management believes the collectability of the principal is unlikely, or, with respect to consumer installment loans, according to an established delinquency schedule.
Schedule of Recorded Investment in Impaired Loans | The following tables present the amortized cost basis of collateral-dependent loans by class of loans as of the dates indicated:
| Collateral Type
As of March 31, 2023 | Business Assets | Real Property |  | Total
Commercial real estate non-owner occupied | $ | 1.6 |  | $ | 12.2 |  |  | $ | 13.8 |
Commercial real estate owner occupied | — |  | 12.1 |  |  | 12.1 |
Commercial construction real estate | — |  | 17.9 |  |  | 17.9 |
Residential construction real estate | — |  | 0.5 |  |  | 0.5 |
Residential 1-4 family | — |  | 0.5 |  |  | 0.5 |
Agricultural real estate | — |  | 4.6 |  |  | 4.6 |
Commercial and floor plans | 5.4 |  | 2.1 |  |  | 7.5 |
Agricultural | 2.1 |  | 0.5 |  |  | 2.6 |
Total collateral-dependent loans | $ | 9.1 |  | $ | 50.4 |  |  | $ | 59.5 |
| Collateral Type
As of December 31, 2022 | Business Assets | Real Property |  | Total
Commercial real estate non-owner occupied | $ | 1.7 |  | $ | 2.7 |  |  | $ | 4.4 |
Commercial real estate owner occupied | — |  | 13.0 |  |  | 13.0 |
Land, acquisition and development construction real estate | — |  | 3.2 |  |  | 3.2 |
Residential 1-4 family | — |  | 0.5 |  |  | 0.5 |
Agricultural real estate | 0.2 |  | 5.9 |  |  | 6.1 |
Commercial and floor plans | 3.1 |  | 1.5 |  |  | 4.6 |
Agricultural | 2.1 |  | 5.2 |  |  | 7.3 |
Total collateral-dependent loans | $ | 7.1 |  | $ | 32.0 |  |  | $ | 39.1 |
Schedule of Recorded Investment in Past Due Loans by Class | Loans are considered past due if the required principal and interest payments have not been received as of the date such payments were due. Loans classified in the following table as 90 days or more past due continue to accrue interest. The following tables present the contractual aging of the Company’s recorded amortized cost basis in loans by portfolio as of the dates indicated.
|  |  |  | Total Loans |  |  |  |
| 30 - 59 | 60 - 89 | 90 or more | 30 or More |  |  |  |
| Days | Days | Days | Days | Current | Non-accrual | Total |
As of March 31, 2023 | Past Due | Past Due | Past Due | Past Due | Loans | Loans (1) | Loans |
Real estate |  |  |  |  |  |  |  |
Commercial | $ | 10.2 |  | $ | 1.6 |  | $ | 0.2 |  | $ | 12.0 |  | $ | 8,640.6 |  | $ | 28.2 |  | $ | 8,680.8 |  |
Construction: |  |  |  |  |  |  |  |
Land acquisition & development | 3.2 |  | 0.1 |  | 0.2 |  | 3.5 |  | 364.5 |  | 0.5 |  | 368.5 |  |
Residential | 0.4 |  | — |  | — |  | 0.4 |  | 470.5 |  | 0.5 |  | 471.4 |  |
Commercial | 0.6 |  | — |  | — |  | 0.6 |  | 1,034.7 |  | 17.8 |  | 1,053.1 |  |
Total construction loans | 4.2 |  | 0.1 |  | 0.2 |  | 4.5 |  | 1,869.7 |  | 18.8 |  | 1,893.0 |  |
Residential | 6.1 |  | 0.5 |  | 0.4 |  | 7.0 |  | 2,177.1 |  | 7.0 |  | 2,191.1 |  |
Agricultural | 7.2 |  | — |  | 0.3 |  | 7.5 |  | 756.3 |  | 5.9 |  | 769.7 |  |
Total real estate loans | 27.7 |  | 2.2 |  | 1.1 |  | 31.0 |  | 13,443.7 |  | 59.9 |  | 13,534.6 |  |
Consumer: |  |  |  |  |  |  |  |
Indirect consumer | 6.1 |  | 1.6 |  | 0.4 |  | 8.1 |  | 806.5 |  | 2.7 |  | 817.3 |  |
Other consumer | 0.7 |  | 0.3 |  | 0.1 |  | 1.1 |  | 145.6 |  | 0.2 |  | 146.9 |  |
Credit card | 0.5 |  | 0.4 |  | 0.6 |  | 1.5 |  | 70.0 |  | — |  | 71.5 |  |
Total consumer loans | 7.3 |  | 2.3 |  | 1.1 |  | 10.7 |  | 1,022.1 |  | 2.9 |  | 1,035.7 |  |
Commercial | 9.4 |  | 2.6 |  | 1.9 |  | 13.9 |  | 3,001.3 |  | 12.8 |  | 3,028.0 |  |
Agricultural | 0.1 |  | 0.7 |  | 0.4 |  | 1.2 |  | 654.0 |  | 5.2 |  | 660.4 |  |
Other, including overdrafts | — |  | — |  | — |  | — |  | 1.6 |  | — |  | 1.6 |  |
Loans held for investment | $ | 44.5 |  | $ | 7.8 |  | $ | 4.5 |  | $ | 56.8 |  | $ | 18,122.7 |  | $ | 80.8 |  | $ | 18,260.3 |  |
|  |  |  | Total Loans |  |  |  |
| 30 - 59 | 60 - 89 | 90 or more | 30 or More |  |  |  |
| Days | Days | Days | Days | Current | Non-accrual | Total |
As of December 31, 2022 | Past Due | Past Due | Past Due | Past Due | Loans | Loans (1) | Loans |
Real estate |  |  |  |  |  |  |  |
Commercial | $ | 5.6 |  | $ | 0.8 |  | $ | 1.1 |  | $ | 7.5 |  | $ | 8,501.5 |  | $ | 19.6 |  | $ | 8,528.6 |  |
Construction: |  |  |  |  |  |  |  |
Land acquisition & development | 1.8 |  | — |  | 0.6 |  | 2.4 |  | 380.1 |  | 3.7 |  | 386.2 |  |
Residential | 1.1 |  | — |  | — |  | 1.1 |  | 515.1 |  | — |  | 516.2 |  |
Commercial | 7.5 |  | 0.6 |  | — |  | 8.1 |  | 1,033.9 |  | — |  | 1,042.0 |  |
Total construction loans | 10.4 |  | 0.6 |  | 0.6 |  | 11.6 |  | 1,929.1 |  | 3.7 |  | 1,944.4 |  |
Residential | 9.9 |  | 2.1 |  | 1.2 |  | 13.2 |  | 2,168.7 |  | 6.4 |  | 2,188.3 |  |
Agricultural | 1.1 |  | 6.1 |  | — |  | 7.2 |  | 780.1 |  | 7.6 |  | 794.9 |  |
Total real estate loans | 27.0 |  | 9.6 |  | 2.9 |  | 39.5 |  | 13,379.4 |  | 37.3 |  | 13,456.2 |  |
Consumer: |  |  |  |  |  |  |  |
Indirect consumer | 9.3 |  | 2.4 |  | 0.6 |  | 12.3 |  | 814.7 |  | 2.7 |  | 829.7 |  |
Other consumer | 0.8 |  | 0.3 |  | 0.1 |  | 1.2 |  | 151.4 |  | 0.3 |  | 152.9 |  |
Credit card | 0.8 |  | 0.4 |  | 0.6 |  | 1.8 |  | 74.1 |  | — |  | 75.9 |  |
Total consumer loans | 10.9 |  | 3.1 |  | 1.3 |  | 15.3 |  | 1,040.2 |  | 3.0 |  | 1,058.5 |  |
Commercial | 7.1 |  | 1.7 |  | 2.1 |  | 10.9 |  | 2,861.5 |  | 10.2 |  | 2,882.6 |  |
Agricultural | 0.8 |  | 2.2 |  | 0.1 |  | 3.1 |  | 696.5 |  | 8.7 |  | 708.3 |  |
Other, including overdrafts | — |  | — |  | — |  | — |  | 9.2 |  | — |  | 9.2 |  |
Loans held for investment | $ | 45.8 |  | $ | 16.6 |  | $ | 6.4 |  | $ | 68.8 |  | $ | 17,986.8 |  | $ | 59.2 |  | $ | 18,114.8 |  |
(1) As of March 31, 2023 and December 31, 2022, none of our non-accrual loans were earning interest income. Additionally, no material interest income was recognized on non-accrual loans during the three months ended March 31, 2023 and 2022, respectively. There were $0.3 million and $1.0 million reversals of accrued interest at March 31, 2023 and March 31, 2022. respectively.
Financing Receivable, Excluding Accrued Interest, Modified Period | The following table presents the amortized cost basis of loans at March 31, 2023 that were both experiencing financial difficulty and modified during the three months ended March 31, 2023, by class and by type of modification. The percentage of the amortized cost basis of loans that were modified to borrowers in financial distress as compared to the amortized cost basis of each class of financing receivable is also presented below:
|  | Principal Forgiveness | Term Extension |  |  |  |  |  |  | Total | % of Total Class of Loans Held for Investment (1) |  |
Commercial real estate non-owner occupied |  | $ | — |  | $ | 2.4 |  |  |  |  |  |  |  | $ | 2.4 |  | 0.1 | % |  |
Commercial real estate owner occupied |  | 1.6 |  | 1.3 |  |  |  |  |  |  |  | 2.9 |  | 0.1 | % |  |
Land acquisition & development construction real estate |  | — |  | 0.2 |  |  |  |  |  |  |  | 0.2 |  | 0.1 |  |  |
Home equity and HELOC residential real estate |  | 0.1 |  | — |  |  |  |  |  |  |  | 0.1 |  | — |  |  |
Agricultural real estate |  | — |  | 1.2 |  |  |  |  |  |  |  | 1.2 |  | 0.2 |  |  |
Commercial and floor plans |  | — |  | 2.0 |  |  |  |  |  |  |  | 2.0 |  | 0.1 |  |  |
Commercial purpose 1-4 family |  | — |  | 0.6 |  |  |  |  |  |  |  | 0.6 |  | 0.1 |  |  |
Agricultural |  | — |  | 17.8 |  |  |  |  |  |  |  | 17.8 |  | 2.7 |  |  |
Loans held for investment (2) |  | $ | 1.7 |  | $ | 25.5 |  |  |  |  |  |  |  | $ | 27.2 |  | 0.2 | % |  |
(1) Based on the amortized cost basis as of period end, divided by the period end amortized cost basis of the corresponding class of finance receivables. (2) As of March 31, 2023, the Company excluded $0.3 million in accrued interest from the amortized cost of the identified loans.
Schedule of Acquired Loans with Credit Impairment | The following table reconciles the par value, or initial amortized cost, of PCD loans acquired in the GWB acquisition as of February 1, 2022, or the date of the acquisition, with the purchase price (or initial fair value of the loans) as amended for measurement period adjustments:
Purchase price (initial fair value) | $ | 623.3 |
Allowance for credit losses (1) | 298.2 |
Discount attributable to other factors (2) | 57.7 |
Par value (unpaid principal balance) | $ | 979.2 |
(1) For acquired PCD loans, an allowance of $298.2 million was required with a corresponding increase to the amortized cost basis as of the acquisition date. For PCD loans where all or a portion of the loan balance had been previously written-off by GWB, or would be subject to write-off under the Company’s charge-off policy, a CECL allowance of $238.7 million, included as part of the grossed-up loan balance at acquisition was immediately written-off. The net impact to the allowance for PCD assets on the acquisition date was $59.5 million. (2) Non-credit discount includes the difference between the amortized cost basis and the unpaid principal balance of $39.6 million established on PCD loans acquired from GWB and interest applied to principal of $18.1 million.
Schedule of Recorded Investment in Criticized Loans by Class and Credit Quality Indicator | The Company evaluates the credit quality and loan performance for the allowance for credit losses of the following class of loans based on the aforementioned risk scale for the periods indicated:
| March 31, 2023 |  |  |
| Term Loans Amortized Cost Basis by Origination Year |  |  |
Risk by Collateral | 2023 | 2022 | 2021 | 2020 | 2019 | Prior | Revolving Loans Amortized Cost Basis |  | Total
Commercial real estate non-owner occupied: |  |  |  |  |  |  |  |  |
Pass | $ | 239.8 |  | $ | 1,188.9 |  | $ | 790.1 |  | $ | 604.9 |  | $ | 435.3 |  | $ | 1,094.1 |  | $ | 29.3 |  |  | $ | 4,382.4 |
Special mention | — |  | — |  | 1.3 |  | 1.4 |  | 14.1 |  | 10.4 |  | — |  |  | 27.2 |
Substandard | — |  | 5.2 |  | 18.0 |  | 8.0 |  | 20.9 |  | 12.1 |  | — |  |  | 64.2 |
Total | $ | 239.8 |  | $ | 1,194.1 |  | $ | 809.4 |  | $ | 614.3 |  | $ | 470.3 |  | $ | 1,116.6 |  | $ | 29.3 |  |  | $ | 4,473.8 |
Current-period gross charge-offs | — |  | — |  | — |  | 2.2 |  | — |  | 0.3 |  | — |  |  | 2.5 |
Commercial real estate owner occupied: |  |  |  |  |  |  |  |  |
Pass | $ | 124.7 |  | $ | 745.9 |  | $ | 677.9 |  | $ | 479.2 |  | $ | 245.6 |  | $ | 591.0 |  | $ | 11.4 |  |  | $ | 2,875.7 |
Special mention | 2.0 |  | 4.8 |  | 14.4 |  | 13.0 |  | 6.1 |  | 21.2 |  | 3.0 |  |  | 64.5 |
Substandard | 0.7 |  | 9.1 |  | 10.1 |  | 1.1 |  | 8.6 |  | 19.6 |  | 0.6 |  |  | 49.8 |
Doubtful | — |  | 0.3 |  | 1.4 |  | — |  | — |  | — |  | — |  |  | 1.7 |
Total | $ | 127.4 |  | $ | 760.1 |  | $ | 703.8 |  | $ | 493.3 |  | $ | 260.3 |  | $ | 631.8 |  | $ | 15.0 |  |  | $ | 2,991.7 |
Current-period gross charge-offs | — |  | 0.1 |  | 1.7 |  | — |  | — |  | — |  | — |  |  | 1.8 |
| March 31, 2023 |  |  |
| Term Loans Amortized Cost Basis by Origination Year |  |  |
Risk by Collateral | 2023 | 2022 | 2021 | 2020 | 2019 | Prior | Revolving Loans Amortized Cost Basis |  | Total
Commercial multi-family: |  |  |  |  |  |  |  |  |
Pass | $ | 64.2 |  | $ | 413.2 |  | $ | 254.6 |  | $ | 234.0 |  | $ | 88.5 |  | $ | 156.9 |  | $ | 1.5 |  |  | $ | 1,212.9 |
Special mention | — |  | 0.4 |  | — |  | — |  | — |  | 1.7 |  | — |  |  | 2.1 |
Substandard | — |  | — |  | — |  | — |  | — |  | 0.3 |  | — |  |  | 0.3 |
Total | $ | 64.2 |  | $ | 413.6 |  | $ | 254.6 |  | $ | 234.0 |  | $ | 88.5 |  | $ | 158.9 |  | $ | 1.5 |  |  | $ | 1,215.3 |
Current-period gross charge-offs | — |  | — |  | — |  | — |  | — |  | — |  | — |  |  | — |
Land, acquisition and development: |  |  |  |  |  |  |  |  |
Pass | $ | 36.0 |  | $ | 145.5 |  | $ | 93.1 |  | $ | 33.7 |  | $ | 12.1 |  | $ | 29.3 |  | $ | 9.4 |  |  | $ | 359.1 |
Special mention | — |  | 6.7 |  | 0.1 |  | — |  | — |  | 0.3 |  | — |  |  | 7.1 |
Substandard | — |  | — |  | 0.2 |  | 0.2 |  | 1.6 |  | 0.3 |  | — |  |  | 2.3 |
Total | $ | 36.0 |  | $ | 152.2 |  | $ | 93.4 |  | $ | 33.9 |  | $ | 13.7 |  | $ | 29.9 |  | $ | 9.4 |  |  | $ | 368.5 |
Current-period gross charge-offs | — |  | — |  | — |  | — |  | — |  | — |  | — |  |  | — |
Residential construction: |  |  |  |  |  |  |  |  |
Pass | $ | 13.8 |  | $ | 107.3 |  | $ | 92.2 |  | $ | 0.4 |  | $ | 0.2 |  | $ | 6.1 |  | $ | 250.5 |  |  | $ | 470.5 |
Substandard | — |  | — |  | 0.5 |  | — |  | — |  | 0.4 |  | — |  |  | 0.9 |
Total | $ | 13.8 |  | $ | 107.3 |  | $ | 92.7 |  | $ | 0.4 |  | $ | 0.2 |  | $ | 6.5 |  | $ | 250.5 |  |  | $ | 471.4 |
Current-period gross charge-offs | — |  | — |  | — |  | — |  | — |  | — |  | — |  |  | — |
Commercial construction: |  |  |  |  |  |  |  |  |
Pass | $ | 60.2 |  | $ | 432.9 |  | $ | 370.9 |  | $ | 77.6 |  | $ | 8.2 |  | $ | — |  | $ | 22.4 |  |  | $ | 972.2 |
Special mention | — |  | 4.6 |  | — |  | 23.1 |  | — |  | — |  | 13.7 |  |  | 41.4 |
Substandard | — |  | 1.2 |  | 24.4 |  | — |  | — |  | — |  | — |  |  | 25.6 |
Doubtful | — |  | 13.9 |  | — |  | — |  | — |  | — |  | — |  |  | 13.9 |
Total | $ | 60.2 |  | $ | 452.6 |  | $ | 395.3 |  | $ | 100.7 |  | $ | 8.2 |  | $ | — |  | $ | 36.1 |  |  | $ | 1,053.1 |
Current-period gross charge-offs | — |  | — |  | — |  | — |  | — |  | — |  | — |  |  | — |
Agricultural real estate: |  |  |  |  |  |  |  |  |
Pass | $ | 16.4 |  | $ | 168.5 |  | $ | 166.7 |  | $ | 105.2 |  | $ | 61.9 |  | $ | 143.6 |  | $ | 31.4 |  |  | $ | 693.7 |
Special mention | 0.1 |  | 0.9 |  | 0.3 |  | 1.8 |  | 1.8 |  | 14.6 |  | 9.7 |  |  | 29.2 |
Substandard | 6.1 |  | 19.8 |  | 5.5 |  | 1.6 |  | 0.5 |  | 12.2 |  | 0.1 |  |  | 45.8 |
Doubtful | — |  | — |  | — |  | 1.0 |  | — |  | — |  | — |  |  | 1.0 |
Total | $ | 22.6 |  | $ | 189.2 |  | $ | 172.5 |  | $ | 109.6 |  | $ | 64.2 |  | $ | 170.4 |  | $ | 41.2 |  |  | $ | 769.7 |
Current-period gross charge-offs | — |  | — |  | — |  | — |  | — |  | — |  | — |  |  | — |
| March 31, 2023 |  |  |
| Term Loans Amortized Cost Basis by Origination Year |  |  |
Risk by Collateral | 2023 | 2022 | 2021 | 2020 | 2019 | Prior | Revolving Loans Amortized Cost Basis |  | Total
Commercial and floor plans: |  |  |  |  |  |  |  |  |
Pass | $ | 152.5 |  | $ | 458.7 |  | $ | 315.9 |  | $ | 197.1 |  | $ | 109.9 |  | $ | 297.7 |  | $ | 700.4 |  |  | $ | 2,232.2 |
Special mention | 0.6 |  | 8.0 |  | 11.8 |  | 1.3 |  | 1.2 |  | 2.7 |  | 29.0 |  |  | 54.6 |
Substandard | 4.1 |  | 15.0 |  | 6.1 |  | 2.4 |  | 4.1 |  | 2.9 |  | 46.8 |  |  | 81.4 |
Doubtful | — |  | 2.3 |  | 1.2 |  | — |  | — |  | — |  | 2.6 |  |  | 6.1 |
Total | $ | 157.2 |  | $ | 484.0 |  | $ | 335.0 |  | $ | 200.8 |  | $ | 115.2 |  | $ | 303.3 |  | $ | 778.8 |  |  | $ | 2,374.3 |
Current-period gross charge-offs | — |  | 0.1 |  | 0.1 |  | 0.1 |  | 0.1 |  | 0.2 |  | — |  |  | 0.6 |
Commercial purpose secured by 1-4 family: |  |  |  |  |  |  |  |  |
Pass | $ | 35.2 |  | $ | 186.0 |  | $ | 129.2 |  | $ | 64.3 |  | $ | 29.3 |  | $ | 68.0 |  | $ | 27.7 |  |  | $ | 539.7 |
Special mention | 0.6 |  | 0.1 |  | 1.1 |  | 3.2 |  | 0.2 |  | 0.8 |  | — |  |  | 6.0 |
Substandard | 0.2 |  | 0.2 |  | 0.3 |  | 0.1 |  | 0.3 |  | 1.9 |  | — |  |  | 3.0 |
Total | $ | 36.0 |  | $ | 186.3 |  | $ | 130.6 |  | $ | 67.6 |  | $ | 29.8 |  | $ | 70.7 |  | $ | 27.7 |  |  | $ | 548.7 |
Current-period gross charge-offs | — |  | — |  | — |  | — |  | — |  | — |  | — |  |  | — |
Agricultural: |  |  |  |  |  |  |  |  |
Pass | $ | 24.5 |  | $ | 109.6 |  | $ | 53.2 |  | $ | 28.5 |  | $ | 8.8 |  | $ | 9.1 |  | $ | 342.0 |  |  | $ | 575.7 |
Special mention | 0.4 |  | 0.6 |  | 1.0 |  | 0.5 |  | 0.5 |  | 0.1 |  | 8.1 |  |  | 11.2 |
Substandard | 3.1 |  | 46.3 |  | 1.5 |  | 2.5 |  | 0.5 |  | 1.1 |  | 16.6 |  |  | 71.6 |
Total | $ | 28.0 |  | $ | 156.5 |  | $ | 55.7 |  | $ | 31.5 |  | $ | 9.8 |  | $ | 10.3 |  | $ | 366.7 |  |  | $ | 658.5 |
Current-period gross charge-offs | — |  | — |  | — |  | — |  | — |  | — |  | — |  |  | — |
| December 31, 2022 |  |  |
| Term Loans Amortized Cost Basis by Origination Year |  |  |
Risk by Collateral | 2022 | 2021 | 2020 | 2019 | 2018 | Prior | Revolving Loans Amortized Cost Basis |  | Total
Commercial real estate non-owner occupied: |  |  |  |  |  |  |  |  |
Pass | $ | 1,162.6 |  | $ | 861.3 |  | $ | 661.1 |  | $ | 467.6 |  | $ | 241.5 |  | $ | 890.4 |  | $ | 29.2 |  |  | $ | 4,313.7 |
Special mention | 1.0 |  | 6.8 |  | 2.3 |  | 4.6 |  | — |  | 7.4 |  | — |  |  | 22.1 |
Substandard | 0.1 |  | 13.9 |  | 10.8 |  | 18.2 |  | 19.6 |  | 9.8 |  | — |  |  | 72.4 |
Total | $ | 1,163.7 |  | $ | 882.0 |  | $ | 674.2 |  | $ | 490.4 |  | $ | 261.1 |  | $ | 907.6 |  | $ | 29.2 |  |  | $ | 4,408.2 |
Commercial real estate owner occupied: |  |  |  |  |  |  |  |  |
Pass | $ | 793.0 |  | $ | 718.7 |  | $ | 533.9 |  | $ | 266.3 |  | $ | 165.8 |  | $ | 551.3 |  | $ | 18.2 |  |  | $ | 3,047.2 |
Special mention | 10.9 |  | 14.2 |  | 12.3 |  | 6.1 |  | 5.6 |  | 5.5 |  | 1.1 |  |  | 55.7 |
Substandard | 8.4 |  | 3.0 |  | 2.3 |  | 8.9 |  | 8.5 |  | 17.2 |  | 0.5 |  |  | 48.8 |
Doubtful | 0.4 |  | 1.4 |  | — |  | — |  | — |  | — |  | — |  |  | 1.8 |
Total | $ | 812.7 |  | $ | 737.3 |  | $ | 548.5 |  | $ | 281.3 |  | $ | 179.9 |  | $ | 574.0 |  | $ | 19.8 |  |  | $ | 3,153.5 |
Commercial multi-family: |  |  |  |  |  |  |  |  |
Pass | $ | 369.2 |  | $ | 204.9 |  | $ | 189.0 |  | $ | 52.1 |  | $ | 35.0 |  | $ | 113.7 |  | $ | 1.0 |  |  | $ | 964.9 |
Special mention | — |  | — |  | — |  | — |  | — |  | 1.7 |  | — |  |  | 1.7 |
Substandard | — |  | — |  | — |  | — |  | — |  | 0.3 |  | — |  |  | 0.3 |
Total | $ | 369.2 |  | $ | 204.9 |  | $ | 189.0 |  | $ | 52.1 |  | $ | 35.0 |  | $ | 115.7 |  | $ | 1.0 |  |  | $ | 966.9 |
| December 31, 2022 |  |  |
| Term Loans Amortized Cost Basis by Origination Year |  |  |
Risk by Collateral | 2022 | 2021 | 2020 | 2019 | 2018 | Prior | Revolving Loans Amortized Cost Basis |  | Total
Land, acquisition and development: |  |  |  |  |  |  |  |  |
Pass | $ | 152.5 |  | $ | 114.4 |  | $ | 29.5 |  | $ | 17.0 |  | $ | 10.9 |  | $ | 28.4 |  | $ | 22.2 |  |  | $ | 374.9 |
Special mention | 6.7 |  | — |  | — |  | — |  | 0.2 |  | 0.3 |  | — |  |  | 7.2 |
Substandard | — |  | 0.3 |  | 0.2 |  | — |  | — |  | 0.4 |  | — |  |  | 0.9 |
Doubtful | — |  | 3.2 |  | — |  | — |  | — |  | — |  | — |  |  | 3.2 |
Total | $ | 159.2 |  | $ | 117.9 |  | $ | 29.7 |  | $ | 17.0 |  | $ | 11.1 |  | $ | 29.1 |  | $ | 22.2 |  |  | $ | 386.2 |
Residential construction: |  |  |  |  |  |  |  |  |
Pass | $ | 118.4 |  | $ | 119.9 |  | $ | 0.4 |  | $ | 0.3 |  | $ | 0.4 |  | $ | 5.8 |  | $ | 270.1 |  |  | $ | 515.3 |
Substandard | — |  | 0.5 |  | — |  | — |  | — |  | 0.4 |  | — |  |  | 0.9 |
Total | $ | 118.4 |  | $ | 120.4 |  | $ | 0.4 |  | $ | 0.3 |  | $ | 0.4 |  | $ | 6.2 |  | $ | 270.1 |  |  | $ | 516.2 |
Commercial construction: |  |  |  |  |  |  |  |  |
Pass | $ | 442.7 |  | $ | 374.8 |  | $ | 89.7 |  | $ | 45.9 |  | $ | 0.4 |  | $ | — |  | $ | 10.6 |  |  | $ | 964.1 |
Special mention | 2.3 |  | — |  | 23.1 |  | — |  | — |  | — |  | 11.3 |  |  | 36.7 |
Substandard | 16.8 |  | 24.4 |  | — |  | — |  | — |  | — |  | — |  |  | 41.2 |
Total | $ | 461.8 |  | $ | 399.2 |  | $ | 112.8 |  | $ | 45.9 |  | $ | 0.4 |  | $ | — |  | $ | 21.9 |  |  | $ | 1,042.0 |
Agricultural real estate: |  |  |  |  |  |  |  |  |
Pass | $ | 180.0 |  | $ | 172.8 |  | $ | 109.5 |  | $ | 64.8 |  | $ | 46.6 |  | $ | 105.1 |  | $ | 31.4 |  |  | $ | 710.2 |
Special mention | 22.4 |  | 0.7 |  | 1.2 |  | 2.6 |  | 10.0 |  | 3.2 |  | 11.0 |  |  | 51.1 |
Substandard | 1.8 |  | 12.3 |  | 3.5 |  | 0.6 |  | 2.7 |  | 11.3 |  | 0.1 |  |  | 32.3 |
Doubtful | — |  | — |  | 1.3 |  | — |  | — |  | — |  | — |  |  | 1.3 |
Total | $ | 204.2 |  | $ | 185.8 |  | $ | 115.5 |  | $ | 68.0 |  | $ | 59.3 |  | $ | 119.6 |  | $ | 42.5 |  |  | $ | 794.9 |
Commercial and floor plans: |  |  |  |  |  |  |  |  |
Pass | $ | 501.7 |  | $ | 358.9 |  | $ | 214.4 |  | $ | 124.3 |  | $ | 120.3 |  | $ | 171.1 |  | $ | 631.6 |  |  | $ | 2,122.3 |
Special mention | 15.9 |  | 6.8 |  | 1.3 |  | 4.4 |  | 0.9 |  | 4.9 |  | 18.5 |  |  | 52.7 |
Substandard | 9.8 |  | 3.3 |  | 3.7 |  | 3.4 |  | 3.2 |  | 2.1 |  | 47.2 |  |  | 72.7 |
Doubtful | 0.3 |  | 1.3 |  | — |  | — |  | — |  | — |  | 0.1 |  |  | 1.7 |
Total | $ | 527.7 |  | $ | 370.3 |  | $ | 219.4 |  | $ | 132.1 |  | $ | 124.4 |  | $ | 178.1 |  | $ | 697.4 |  |  | $ | 2,249.4 |
Commercial purpose secured by 1-4 family: |  |  |  |  |  |  |  |  |
Pass | $ | 191.7 |  | $ | 134.5 |  | $ | 69.8 |  | $ | 30.4 |  | $ | 29.9 |  | $ | 39.5 |  | $ | 28.9 |  |  | $ | 524.7 |
Special mention | 0.1 |  | 1.2 |  | 2.1 |  | 0.2 |  | 1.4 |  | 0.2 |  | — |  |  | 5.2 |
Substandard | 0.2 |  | 0.3 |  | 0.1 |  | 0.3 |  | 0.9 |  | 1.2 |  | — |  |  | 3.0 |
Total | $ | 192.0 |  | $ | 136.0 |  | $ | 72.0 |  | $ | 30.9 |  | $ | 32.2 |  | $ | 40.9 |  | $ | 28.9 |  |  | $ | 532.9 |
Agricultural: |  |  |  |  |  |  |  |  |
Pass | $ | 127.2 |  | $ | 59.7 |  | $ | 31.8 |  | $ | 10.6 |  | $ | 8.6 |  | $ | 3.1 |  | $ | 375.1 |  |  | $ | 616.1 |
Special mention | 26.1 |  | 2.8 |  | 0.4 |  | 1.0 |  | 0.3 |  | — |  | 26.2 |  |  | 56.8 |
Substandard | 22.8 |  | 4.6 |  | 2.8 |  | 0.6 |  | 1.2 |  | 0.2 |  | 0.8 |  |  | 33.0 |
Doubtful | — |  | 0.5 |  | — |  | — |  | — |  | — |  | — |  |  | 0.5 |
Total | $ | 176.1 |  | $ | 67.6 |  | $ | 35.0 |  | $ | 12.2 |  | $ | 10.1 |  | $ | 3.3 |  | $ | 402.1 |  |  | $ | 706.4 |
The following tables present the recorded investment of these loan portfolios based on the credit risk profile of loans that are performing and loans that are nonperforming as of the periods indicated:
| March 31, 2023 |  |  |
| Term Loans Amortized Cost Basis by Origination Year |  |  |
Risk by Collateral | 2023 | 2022 | 2021 | 2020 | 2019 | Prior | Revolving Loans Amortized Cost Basis |  | Total
Residential 1-4 family: |  |  |  |  |  |  |  |  |
Performing | $ | 13.3 |  | $ | 266.1 |  | $ | 508.2 |  | $ | 532.9 |  | $ | 95.2 |  | $ | 232.5 |  | $ | — |  |  | $ | 1,648.2 |
Nonperforming | — |  | — |  | 0.3 |  | 0.1 |  | 0.4 |  | 3.6 |  | — |  |  | 4.4 |
Total | $ | 13.3 |  | $ | 266.1 |  | $ | 508.5 |  | $ | 533.0 |  | $ | 95.6 |  | $ | 236.1 |  | $ | — |  |  | $ | 1,652.6 |
Current-period gross charge-offs | — |  | — |  | — |  | — |  | — |  | 0.1 |  | — |  |  | 0.1 |
Consumer home equity and HELOC: |  |  |  |  |  |  |  |  |
Performing | $ | 4.7 |  | $ | 22.9 |  | $ | 7.0 |  | $ | 4.6 |  | $ | 5.2 |  | $ | 18.7 |  | $ | 472.3 |  |  | $ | 535.4 |
Nonperforming | 0.1 |  | 0.6 |  | 0.5 |  | 0.2 |  | 0.2 |  | 1.3 |  | 0.2 |  |  | 3.1 |
Total | $ | 4.8 |  | $ | 23.5 |  | $ | 7.5 |  | $ | 4.8 |  | $ | 5.4 |  | $ | 20.0 |  | $ | 472.5 |  |  | $ | 538.5 |
Current-period gross charge-offs | 0.3 |  | — |  | — |  | 0.1 |  | — |  | — |  | — |  |  | 0.4 |
Consumer indirect: |  |  |  |  |  |  |  |  |
Performing | $ | 63.4 |  | $ | 352.8 |  | $ | 159.2 |  | $ | 116.4 |  | $ | 52.1 |  | $ | 70.3 |  | $ | — |  |  | $ | 814.2 |
Nonperforming | — |  | 0.8 |  | 1.1 |  | 0.5 |  | 0.2 |  | 0.5 |  | — |  |  | 3.1 |
Total | $ | 63.4 |  | $ | 353.6 |  | $ | 160.3 |  | $ | 116.9 |  | $ | 52.3 |  | $ | 70.8 |  | $ | — |  |  | $ | 817.3 |
Current-period gross charge-offs | — |  | 0.9 |  | 0.6 |  | 0.2 |  | — |  | 0.1 |  | — |  |  | 1.8 |
Consumer direct and advance line: |  |  |  |  |  |  |  |  |
Performing | $ | 11.2 |  | $ | 47.4 |  | $ | 28.0 |  | $ | 15.6 |  | $ | 7.2 |  | $ | 13.2 |  | $ | 23.9 |  |  | $ | 146.5 |
Nonperforming | — |  | 0.1 |  | 0.1 |  | 0.1 |  | — |  | 0.1 |  | — |  |  | 0.4 |
Total | $ | 11.2 |  | $ | 47.5 |  | $ | 28.1 |  | $ | 15.7 |  | $ | 7.2 |  | $ | 13.3 |  | $ | 23.9 |  |  | $ | 146.9 |
Current-period gross charge-offs | — |  | 0.2 |  | 0.1 |  | — |  | — |  | 0.7 |  | 0.1 |  |  | 1.1 |
| December 31, 2022 |  |  |
| Term Loans Amortized Cost Basis by Origination Year |  |  |
Risk by Collateral | 2022 | 2021 | 2020 | 2019 | 2018 | Prior | Revolving Loans Amortized Cost Basis |  | Total
Residential 1-4 family: |  |  |  |  |  |  |  |  |
Performing | $ | 258.9 |  | $ | 490.3 |  | $ | 541.6 |  | $ | 98.0 |  | $ | 32.0 |  | $ | 213.8 |  | $ | — |  |  | $ | 1,634.6 |
Nonperforming | — |  | 0.2 |  | 0.1 |  | 0.5 |  | 0.3 |  | 3.7 |  | — |  |  | 4.8 |
Total | $ | 258.9 |  | $ | 490.5 |  | $ | 541.7 |  | $ | 98.5 |  | $ | 32.3 |  | $ | 217.5 |  | $ | — |  |  | $ | 1,639.4 |
Consumer home equity and HELOC: |  |  |  |  |  |  |  |  |
Performing | $ | 23.8 |  | $ | 8.0 |  | $ | 5.2 |  | $ | 5.5 |  | $ | 5.6 |  | $ | 15.2 |  | $ | 482.8 |  |  | $ | 546.1 |
Nonperforming | 0.6 |  | 0.3 |  | 0.2 |  | 0.2 |  | 0.1 |  | 1.2 |  | 0.2 |  |  | 2.8 |
Total | $ | 24.4 |  | $ | 8.3 |  | $ | 5.4 |  | $ | 5.7 |  | $ | 5.7 |  | $ | 16.4 |  | $ | 483.0 |  |  | $ | 548.9 |
Consumer indirect: |  |  |  |  |  |  |  |  |
Performing | $ | 380.3 |  | $ | 176.4 |  | $ | 130.0 |  | $ | 59.7 |  | $ | 33.6 |  | $ | 46.3 |  | $ | — |  |  | $ | 826.3 |
Nonperforming | 1.0 |  | 0.9 |  | 0.6 |  | 0.3 |  | 0.2 |  | 0.4 |  | — |  |  | 3.4 |
Total | $ | 381.3 |  | $ | 177.3 |  | $ | 130.6 |  | $ | 60.0 |  | $ | 33.8 |  | $ | 46.7 |  | $ | — |  |  | $ | 829.7 |
Consumer direct and advance line: |  |  |  |  |  |  |  |  |
Performing | $ | 52.6 |  | $ | 31.9 |  | $ | 18.2 |  | $ | 8.5 |  | $ | 6.5 |  | $ | 8.9 |  | $ | 25.8 |  |  | $ | 152.4 |
Nonperforming | 0.1 |  | 0.1 |  | 0.1 |  | — |  | — |  | 0.1 |  | 0.1 |  |  | 0.5 |
Total | $ | 52.7 |  | $ | 32.0 |  | $ | 18.3 |  | $ | 8.5 |  | $ | 6.5 |  | $ | 9.0 |  | $ | 25.9 |  |  | $ | 152.9 |
The following table presents the recorded investment in credit card loans based on payment activity for the periods indicated:
As of March 31, 2023 | Consumer | Commercial | Agricultural | Total
Credit Card: |  |  |  |
Performing | $ | 70.9 |  | $ | 104.6 |  | $ | 1.9 |  | $ | 177.4 |
Nonperforming | 0.6 |  | 0.4 |  | — |  | 1.0 |
Total credit card | $ | 71.5 |  | $ | 105.0 |  | $ | 1.9 |  | $ | 178.4 |
Current-period gross charge-offs | $ | 0.5 |  | $ | 0.1 |  | $ | — |  | $ | 0.6 |
As of December 31, 2022 | Consumer | Commercial | Agricultural | Total
Credit Card: |  |  |  |
Performing | $ | 75.4 |  | $ | 100.0 |  | $ | 1.9 |  | $ | 177.3 |
Nonperforming | 0.5 |  | 0.3 |  | — |  | 0.8 |
Total credit card | $ | 75.9 |  | $ | 100.3 |  | $ | 1.9 |  | $ | 178.1 |
Financial Receivable, Excluding Accrued Interest, Modified Period, Financial Difficulty | The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty during the three months ended March 31, 2023:
| Principal Forgiveness | Weighted-Average Months of Term Extension
Commercial real estate non-owner occupied | $ | — |  | 4.0
Commercial real estate owner occupied | 1.3 |  | 9.7
Land acquisition & development construction real estate | — |  | 12.4
Home equity and HELOC residential real estate | 0.3 |  | 37.6
Agricultural real estate | — |  | 7.2
Commercial and floor plans | — |  | 11.5
Commercial purpose 1-4 family | — |  | 8.7
Agricultural | — |  | 9.3
Loans held for investment (1) | $ | 1.6 |  |
(1) Balances based on loan original contractual terms.

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- Definition Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 5 -URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919230-210447 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 29 -URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953659-111524 + Details
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- Definition Tabular disclosure of impaired financing receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -URI https://asc.fasb.org/extlink&oid=123577603&loc=d3e5212-111524 + Details
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- Definition Tabular disclosure of aging analysis for financing receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 14 -URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919253-210447 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953401-111524 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 55 -Paragraph 80 -URI https://asc.fasb.org/extlink&oid=124267575&loc=SL82922355-210448 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7 -URI https://asc.fasb.org/extlink&oid=123577603&loc=d3e5111-111524 + Details
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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + 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 210.5-02.3,4) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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