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Accumulated Other Comprehensive Income (Loss) | 3 Months Ended
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Mar. 31, 2024
Equity [Abstract] |
Accumulated Other Comprehensive Income (Loss) | Accumulated Other Comprehensive Income (Loss) The components of accumulated other comprehensive income (loss) ("AOCI") for the Company are as follows:
($ in thousands) |  | March 31, 2024 |  | December 31, 2023
Unrealized loss on securities available for sale |  | $ | (418,888) |  |  | (400,720) |
Deferred tax asset |  | 96,973 |  |  | 92,767 |
Net unrealized loss on securities available for sale |  | (321,915) |  |  | (307,953) |
Postretirement plans liability |  | (75) |  |  | (100) |
Deferred tax asset |  | 17 |  |  | 23 |
Net postretirement plans liability |  | (58) |  |  | (77) |
Total accumulated other comprehensive loss |  | $ | (321,973) |  |  | (308,030) |
The following tables disclose the changes in AOCI for the three months ended March 31, 2024 and 2023 (all amounts are net of tax):
|  | For the Three Months Ended March 31, 2024
($ in thousands) |  | Unrealized Loss on Securities Available for Sale |  | Postretirement Plans Asset (Liability) |  | Total
Beginning balance |  | $ | (307,953) |  |  | (77) |  |  | (308,030) |
Other comprehensive loss before reclassifications |  | (14,711) |  |  | — |  |  | (14,711) |
Amounts reclassified from accumulated other comprehensive income |  | 749 |  |  | 19 |  |  | 768 |
Net current period other comprehensive (loss) income |  | (13,962) |  |  | 19 |  |  | (13,943) |
Ending balance |  | $ | (321,915) |  |  | (58) |  |  | (321,973) |
|  | For the Three Months Ended March 31, 2023
($ in thousands) |  | Unrealized Loss on Securities Available for Sale |  | Postretirement Plans Asset (Liability) |  | Total
Beginning balance |  | $ | (342,017) |  |  | 42 |  |  | (341,975) |
Other comprehensive income before reclassifications |  | 27,908 |  |  | — |  |  | 27,908 |
Amounts reclassified from accumulated other comprehensive income |  | — |  |  | 33 |  |  | 33 |
Net current period other comprehensive income |  | 27,908 |  |  | 33 |  |  | 27,941 |
Ending balance |  | $ | (314,109) |  |  | 75 |  |  | (314,034) |
Amounts reclassified from AOCI for unrealized gain (loss) on securities available for sale represent realized securities gains or losses, net of tax effects. There were no security sales resulting in gains or losses in any period presented. Amounts reclassified from AOCI for postretirement plans asset (liability) represent amortization of amounts included in AOCI, net of taxes, and are recorded in the "Other operating expenses" line item of the consolidated statements of income.

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//220/tableOfContent + Details
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