XML 79 R67.htm IDEA: XBRL DOCUMENT v3.20.2

Leases - Lessor, Lease Receivables and Investment in Operating Leases and their Corresponding Balance Sheet Location (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Direct financing leases
Lease receivables	$ 105,712	$ 91,762
Guaranteed residual assets	6,723	7,435
Unguaranteed residual assets	5,822	1,260
Deferred initial direct costs	654	721
Unearned income	(11,709)	(11,300)
Net investment in direct financing leases	107,202	89,878
Operating leases
Investment in operating leases	119,271	107,850
Accumulated depreciation	(24,973)	(14,251)
Deferred initial direct costs	1,070	1,052
Net investment in operating leases	95,368	94,651
Total lease assets	$ 202,570	$ 184,529

X

- Definition

Direct Financing Lease, Deferred Initial Direct Costs

+ References

No definition available.

+ Details

Name:	cubi_DirectFinancingLeaseDeferredInitialDirectCosts
Namespace Prefix:	cubi_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Net Investment in Direct Financing and Operating Leases

+ References

No definition available.

+ Details

Name:	cubi_NetInvestmentinDirectFinancingandOperatingLeases
Namespace Prefix:	cubi_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Operating Lease, Deferred Initial Direct Costs

+ References

No definition available.

+ Details

Name:	cubi_OperatingLeaseDeferredInitialDirectCosts
Namespace Prefix:	cubi_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Operating Lease, Investment in Lease, Gross

+ References

No definition available.

+ Details

Name:	cubi_OperatingLeaseInvestmentinLeaseGross
Namespace Prefix:	cubi_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Operating Lease, Net Investment in Lease

+ References

No definition available.

+ Details

Name:	cubi_OperatingLeaseNetInvestmentinLease
Namespace Prefix:	cubi_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.14)
-URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

+ Details

Name:	us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Amount of deferred selling profit from direct financing lease.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 842
-SubTopic 30
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=121576215&loc=SL77919379-209981

+ Details

Name:	us-gaap_DirectFinancingLeaseDeferredSellingProfit
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Present value of lease payments not yet received by lessor and amount expected to be derived from underlying asset, following end of lease term, guaranteed by lessee or other third party unrelated to lessor, from direct financing lease.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 842
-SubTopic 30
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=121576215&loc=SL77919379-209981

+ Details

Name:	us-gaap_DirectFinancingLeaseLeaseReceivable
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount of net investment in direct financing lease.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 842
-SubTopic 30
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=121576215&loc=SL77919379-209981

+ Details

Name:	us-gaap_DirectFinancingLeaseNetInvestmentInLease
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- References

No definition available.

+ Details

Name:	us-gaap_DirectFinancingLeaseNetInvestmentInLeasesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Amount of residual asset covered by residual value guarantee under direct financing lease. Excludes guarantee considered to be lease payments for lessor.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 842
-SubTopic 30
-Section 50
-Paragraph 3
-Subparagraph (b)(3)
-URI http://asc.fasb.org/extlink&oid=121576215&loc=SL77919359-209981

+ Details

Name:	us-gaap_DirectFinancingLeaseResidualValueOfLeasedAsset
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Present value expected to be derived from underlying asset, following end of lease term, not guaranteed by lessee or other third party unrelated to lessor.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 842
-SubTopic 30
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=121576215&loc=SL77919379-209981

+ Details

Name:	us-gaap_DirectFinancingLeaseUnguaranteedResidualAsset
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- References

No definition available.

+ Details

Name:	us-gaap_LeasesOperatingAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration