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SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Schedule of estimated useful lives for premises and equipment

The estimated useful lives for premises and equipment are:

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

Schedule of impact of the Busey's other asset investments

The following table summarizes the impact of Busey’s other asset investments on the Company’s Consolidated Balance Sheets for the periods indicated (dollars in thousands):

												As of December 31,
						Location						2023						2022
Other asset investments
Funded investments						Other assets						$	68,516					$	58,912
Unfunded investments						Other assets						58,552						67,437
Other asset investments												$	127,068					$	126,349
Unfunded investment obligations						Other liabilities						$	58,552					$	67,437

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 equity method investments including, but not limited to, name of each investee or group of investments, percentage ownership, difference between recorded amount of an investment and the value of the underlying equity in the net assets, and summarized financial information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 323
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481687/323-10-50-3

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