XML 82 R71.htm IDEA: XBRL DOCUMENT
v3.23.3

Leases - Lessor, Lease Receivables and Investment in Operating Leases and their Corresponding Balance Sheet Location (Details) - USD ($) $ in Thousands | Sep. 30, 2023 | Dec. 31, 2022
--- | --- | ---
Direct financing leases |  |
Lease receivables | $ 175,931 | $ 140,182
Guaranteed residual assets | 14,211 | 12,370
Unguaranteed residual assets | 9,551 | 7,555
Deferred initial direct costs | 977 | 667
Unearned income | (6,840) | (3,404)
Net investment in direct financing leases | 193,830 | 157,370
Operating leases |  |
Investment in operating leases | 264,595 | 248,454
Accumulated depreciation | (72,512) | (52,585)
Deferred initial direct costs | 1,270 | 1,461
Net investment in operating leases | 193,353 | 197,330
Total lease assets | $ 387,183 | $ 354,700

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://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(8)(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(14)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1 + 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 -Topic 842 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479773/842-30-50-6 + 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 -Topic 842 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479773/842-30-50-6 + Details
Name: | us-gaap_DirectFinancingLeaseLeaseReceivable
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount excluding accrued interest, before allowance for credit loss, of net investment in direct financing lease. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479344/326-20-45-1 + Details
Name: | us-gaap_DirectFinancingLeaseNetInvestmentInLeaseExcludingAccruedInterestBeforeAllowanceForCreditLoss
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 -Topic 842 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (b)(3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479773/842-30-50-3 + 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 -Topic 842 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479773/842-30-50-6 + 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_LessorOperatingLeaseDescriptionAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration