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SEGMENT INFORMATION - Reconciliation of total segment operating income before income taxes to total consolidated income before income taxes (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2024 | Sep. 30, 2023 | Sep. 30, 2024 | Sep. 30, 2023
Reconciliation of operating profit loss from segment to consolidated |  |  |  |
Operating income before income taxes | $ 57,030 | $ 55,990 | $ 172,165 | $ 124,436
Loss on sales of investment securities | (255) | 0 | (487) | (52,329)
Unrealized (loss) gain on equity securities | 101 | (49) | 984 | (99)
Gain on debt extinguishment | 0 | 0 | 0 | 242
Amortization of intangible assets | (3,369) | (3,576) | (10,822) | (10,948)
Acquisition-related contingent consideration adjustment | 156 | (80) | 156 | (1,080)
Acquisition expenses | (66) | 0 | (205) | (56)
Litigation accrual | (102) | 0 | (221) | 0
Operating Segment |  |  |  |
Reconciliation of operating profit loss from segment to consolidated |  |  |  |
Operating income before income taxes | 60,565 | 59,695 | 182,760 | 188,706
Operating Segment | Banking and Corporate |  |  |  |
Reconciliation of operating profit loss from segment to consolidated |  |  |  |
Operating income before income taxes | 40,445 | 42,844 | 127,613 | 138,143
Loss on sales of investment securities | (255) |  | (487) | (52,329)
Unrealized (loss) gain on equity securities | 101 | (49) | 984 | (99)
Gain on debt extinguishment |  |  |  | 242
Amortization of intangible assets | (711) | (1,004) | (2,539) | (3,370)
Acquisition-related contingent consideration adjustment | 0 | 0 | 0 | 0
Acquisition expenses | 0 |  | 0 | (16)
Litigation accrual | (2) |  | (2) |
Operating Segment | Employee Benefit Services |  |  |  |
Reconciliation of operating profit loss from segment to consolidated |  |  |  |
Operating income before income taxes | 15,237 | 12,923 | 41,644 | 36,802
Loss on sales of investment securities | 0 |  | 0 | 0
Unrealized (loss) gain on equity securities | 0 | 0 | 0 | 0
Gain on debt extinguishment |  |  |  | 0
Amortization of intangible assets | (1,715) | (1,596) | (5,221) | (4,861)
Acquisition-related contingent consideration adjustment | 0 | 0 | 0 | 100
Acquisition expenses | 0 |  | (50) | 0
Litigation accrual | 0 |  | 0 |
Operating Segment | Insurance Services |  |  |  |
Reconciliation of operating profit loss from segment to consolidated |  |  |  |
Operating income before income taxes | 2,879 | 1,921 | 6,629 | 6,942
Loss on sales of investment securities | 0 |  | 0 | 0
Unrealized (loss) gain on equity securities | 0 | 0 | 0 | 0
Gain on debt extinguishment |  |  |  | 0
Amortization of intangible assets | (774) | (787) | (2,494) | (2,142)
Acquisition-related contingent consideration adjustment | 156 | (80) | 156 | (1,180)
Acquisition expenses | (66) |  | (155) | (40)
Litigation accrual | (100) |  | (219) |
Operating Segment | Wealth Management Services |  |  |  |
Reconciliation of operating profit loss from segment to consolidated |  |  |  |
Operating income before income taxes | 2,004 | 2,007 | 6,874 | 6,819
Loss on sales of investment securities | 0 |  | 0 | 0
Unrealized (loss) gain on equity securities | 0 | 0 | 0 | 0
Gain on debt extinguishment |  |  |  | 0
Amortization of intangible assets | (169) | (189) | (568) | (575)
Acquisition-related contingent consideration adjustment | 0 | $ 0 | 0 | 0
Acquisition expenses | 0 |  | 0 | $ 0
Litigation accrual | $ 0 |  | $ 0 |

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- Definition The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 55 -Paragraph 40 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482640/350-30-55-40 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482686/350-30-45-2 + Details
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- Definition This element represents acquisition-related costs incurred to effect a business combination which costs have been expensed during the period. Such costs include finder's fees; advisory, legal, accounting, valuation, and other professional or consulting fees; general administrative costs, including the costs of maintaining an internal acquisitions department; and may include costs of registering and issuing debt and equity securities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 25 -Paragraph 23 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479405/805-10-25-23 + Details
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- Definition Amount of realized gain (loss) on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 320 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481800/320-10-50-9 + Details
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