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Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2020

Significant Accounting Policies

Schedule of estimated useful lives for premises and equipment

​

​	​	​	​	​	​
Asset Description		Estimated Useful Life
Buildings and improvements		3	—	40	years
Furniture and equipment		3	—	10	years

Impact of ASC Topic 326

​

​	​	​	​	​	​	​	​	​	​
​	​	January 1, 2020
​	​	​		​	​		​	Pre-tax
​	​	Post ASC 326		​	Pre-ASC 326		​	Impact of ASC 326
​		Adoption			Adoption			Adoption
Assets:	​	​	​	​	​	​	​	​	​
Allowance	​	​	​	​	​	​	​	​	​
Commercial	​	$	19,006	​	$	18,291	​	$	715
Commercial real estate	​	​	30,496	​	​	21,190	​	​	9,306
Real estate construction	​	​	6,158	​	​	3,204	​	​	2,954
Retail real estate	​	​	13,787	​	​	10,495	​	​	3,292
Retail other	​	​	1,134	​	​	568	​	​	566
Total allowance for credit losses	​	$	70,581	​	$	53,748	​	$	16,833
​	​	​	​	​	​	​	​	​	​
Liabilities:	​		​	​	​	​	​	​	​
Reserve for off-balance-sheet credit exposures	​	$	5,492	​	$	—	​	$	5,492

X

- Definition

Tabular disclosure of the useful life of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale.

+ References

No definition available.

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- Definition

Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22499-107794

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=116846552&loc=d3e765-108305

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=116846552&loc=d3e725-108305

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22583-107794

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