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Note 5 - Core Deposit and Customer List Intangible Assets | 9 Months Ended
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Sep. 30, 2025
Notes to Financial Statements |
Intangible Assets Disclosure [Text Block] |
| (5) | Core Deposit and Customer List Intangible Assets
Bancorp recorded initial CDI assets of $13 million, $4 million, $2 million and $3 million in association with the acquisitions of CB in 2022, KB in 2021, KSB in 2019 and TBOC in 2013, respectively. Changes in the net carrying amount of CDIs follows:
|  | Three months ended |  |  | Nine months ended |
|  | September 30, |  |  | September 30, |
(in thousands) |  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Balance at beginning of period |  | $ | 7,833 |  |  | $ | 10,601 |  |  | $ | 8,978 |  |  | $ | 11,944 |
Amortization |  |  | (573 | ) |  |  | (672 | ) |  |  | (1,718 | ) |  |  | (2,015 | )
Balance at end of period |  | $ | 7,260 |  |  | $ | 9,929 |  |  | $ | 7,260 |  |  | $ | 9,929 |
As a result of the CB acquisition, Bancorp also recorded initial intangible assets totaling $14 million associated with the customer list of the acquired WM&T business. Similar to CDI assets, this intangible asset also amortizes over its estimated useful life. Changes in the net carrying amount of the CLI follows:
|  | Three months ended |  |  | Nine months ended |
|  | September 30, |  |  | September 30, |
(in thousands) |  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Balance at beginning of period |  | $ | 6,156 |  |  | $ | 7,600 |  |  | $ | 6,840 |  |  | $ | 8,360 |
Amortization |  |  | (342 | ) |  |  | (380 | ) |  |  | (1,026 | ) |  |  | (1,140 | )
Balance at end of period |  | $ | 5,814 |  |  | $ | 7,220 |  |  | $ | 5,814 |  |  | $ | 7,220 |
Future CDI and CLI amortization expense is estimated as follows:
(in thousands) |  | CDI |  |  | CLI |
Remainder of 2025 |  | $ | 573 |  |  | $ | 342 |
2026 |  |  | 1,979 |  |  |  | 1,216 |
2027 |  |  | 1,668 |  |  |  | 1,064 |
2028 |  |  | 1,311 |  |  |  | 912 |
2029 |  |  | 888 |  |  |  | 760 |
Thereafter |  |  | 841 |  |  |  | 1,520 |
Total future expense |  | $ | 7,260 |  |  | $ | 5,814 |

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