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TAX CREDIT INVESTMENTS AND OTHER INVESTMENTS IN UNCONSOLIDATED ENTITIES (Tables) | 9 Months Ended
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Sep. 30, 2025
Investments, All Other Investments [Abstract] |
Schedule of Investments | Busey’s investments in unconsolidated entities and related unfunded investment obligations are reflected in other assets and other liabilities on the Consolidated Balance Sheets (Unaudited), and are summarized in the table below for the periods indicated:
|  |  |  | As of
(dollars in thousands) |  | Location |  | September 30, 2025 |  | December 31, 2024
Investments in unconsolidated entities |  |  |  |  |  |
Funded investments |  | Other assets |  | $ | 90,776 |  |  | $ | 70,796 |
Unfunded investments |  | Other assets |  | 47,659 |  |  | 61,210 |
Investments in unconsolidated entities |  |  |  | $ | 138,435 |  |  | $ | 132,006 |
Unfunded investment obligations |  | Other liabilities |  | $ | 47,659 |  |  | $ | 61,210 |
Actual amounts of income tax credits and other benefits, along with the investment amortization, are presented in the table below:
|  | Three Months Ended September 30, |  | Nine Months Ended September 30,
(dollars in thousands) |  | 2025 |  | 2024 |  | 2025 |  | 2024
Income tax credits and other tax benefits |  | $ | 4,446 |  |  | $ | 4,040 |  |  | $ | 13,354 |  |  | $ | 11,941 |
Amortization of investments in tax-advantaged projects |  | 3,968 |  |  | 3,575 |  |  | 11,905 |  |  | 10,593 |

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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 + Details
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