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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2017
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | The following table presents the components of income tax expense (benefit) of continuing operations for the periods indicated:
|  | Year Ended December 31,
($ in thousands) |  | 2017 |  | 2016 |  | 2015
Current income taxes: |  |  |  |  |  |
Federal |  | $ | (2,215 | ) |  | $ | (3,044 | ) |  | $ | 16,681 |
State |  | 6,006 |  |  | 11,180 |  |  | 4,088 |
Total current income tax expense |  | 3,791 |  |  | 8,136 |  |  | 20,769 |
Deferred income taxes: |  |  |  |  |  |
Federal |  | (25,938 | ) |  | 6,699 |  |  | 4,754 |
State |  | (4,434 | ) |  | (1,086 | ) |  | 2,525 |
Total deferred income tax expense |  | (30,372 | ) |  | 5,613 |  |  | 7,279 |
Change in valuation allowance |  | — |  |  | — |  |  | — |
Income tax expense (benefit) |  | $ | (26,581 | ) |  | $ | 13,749 |  |  | $ | 28,048 |
Schedule of Effective Income Tax Rate Reconciliation | The following table presents a reconciliation of the recorded income tax expense (benefit) of continuing operations to the amount of taxes computed by applying the applicable statutory Federal income tax rate of 35.0 percent to earnings or loss before income taxes of continuing operations for the years ended December 31, 2017, 2016, and 2015:
|  | Year Ended December 31,
|  | 2017 |  | 2016 |  | 2015
Computed expected income tax expense (benefit) at Federal statutory rate |  | 35.0 | % |  | 35.0 | % |  | 35.0 | %
Increase (decrease) resulting from: |  |  |  |  |  |
Proportional amortization |  | 5.1 | % |  | 0.4 | % |  | 1.1 | %
Other permanent book-tax differences |  | (2.1 | )% |  | 0.2 | % |  | (0.1 | )%
State tax expense, net of federal benefit |  | 3.7 | % |  | 6.4 | % |  | 5.9 | %
Income tax credits |  | (149.5 | )% |  | (33.9 | )% |  | (0.9 | )%
Initial book-tax difference on investments in alternative energy partnership |  | 24.9 | % |  | 5.8 | % |  | — | %
Write-off of Goodwill for discontinued operations |  | 2.7 | % |  | — | % |  | — | %
Bank owned life insurance policies |  | (3.0 | )% |  | (0.8 | )% |  | (0.5 | )%
Equity compensation windfall tax benefits |  | (7.0 | )% |  | — | % |  | — | %
Remeasurement from the Tax Cuts and Jobs Act |  | (7.8 | )% |  | — | % |  | — | %
Reserve for uncertain tax positions |  | 1.9 | % |  | — | % |  | — | %
Other, net |  | (2.7 | )% |  | 0.6 | % |  | 0.1 | %
Effective tax rates |  | (98.8 | )% |  | 13.7 | % |  | 40.6 | %
Schedule of Deferred Tax Assets and Liabilities | The following table presents the Company's deferred tax assets and deferred tax liabilities as of the dates indicated:
|  | December 31,
($ in thousands) |  | 2017 |  | 2016
Deferred tax assets: |  |  |  |
Allowance for loan and lease losses |  | $ | 15,178 |  |  | $ | 18,921 |
Stock-based compensation expense |  | 2,899 |  |  | 6,118 |
Accrued expenses |  | 1,465 |  |  | 10,209 |
Reserve for loss on repurchased loans |  | 2,031 |  |  | 3,426 |
Federal net operating losses |  | 571 |  |  | 1,162 |
State net operating losses |  | 871 |  |  | 810 |
Federal income tax credits |  | 27,550 |  |  | — |
Unrealized loss on securities available-for-sale |  | — |  |  | 6,438 |
Amortization of intangible assets |  | 732 |  |  | — |
Prior year state tax deduction |  | 1,527 |  |  | 5,555 |
Other deferred tax assets |  | 3,468 |  |  | 3,617 |
Total deferred tax assets |  | 56,292 |  |  | 56,256 |
Deferred tax liabilities: |  |  |  |
Derivative instruments adjustment |  | — |  |  | (6,559 | )
Investments in partnerships |  | (237 | ) |  | (1,945 | )
Mortgage servicing rights |  | (9,337 | ) |  | (31,658 | )
Amortization of intangible assets |  | — |  |  | (30 | )
Deferred loan fees and costs |  | (7,005 | ) |  | (2,760 | )
Depreciation on premises and equipment |  | (3,797 | ) |  | (129 | )
Unrealized gain on securities available-for-sale |  | (2,368 | ) |  | — |
Other deferred tax liabilities |  | (2,474 | ) |  | (3,186 | )
Total deferred tax liabilities |  | (25,218 | ) |  | (46,267 | )
Valuation allowance |  | — |  |  | — |
Net deferred tax assets |  | $ | 31,074 |  |  | $ | 9,989 |
Schedule of Unrecognized Tax Benefits Roll Forward | The table below summarizes the activity related to the Company's unrecognized tax benefits for the periods indicated:
|  | Year Ended December 31,
($ in thousands) |  | 2017 |  | 2016 |  | 2015
Beginning balance |  | $ | — |  |  | $ | — |  |  | $ | 5,421 |
(Decrease) increase related to prior year tax positions |  | 867 |  |  | — |  |  | (5,421 | )
Increase in current year tax positions |  | 180 |  |  | — |  |  | — |
Ending balance |  | $ | 1,047 |  |  | $ | — |  |  | $ | — |

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