XML 36 R25.htm IDEA: XBRL DOCUMENT v3.22.2.2

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Tables)

9 Months Ended

Sep. 30, 2022

Credit Loss [Abstract]

Schedule of Loans

The following is a summary of total loans by regulatory call report code with sub-segmentation based on underlying collateral for certain loan types:

(In thousands)						September 30, 2022						December 31, 2021
Construction						$	367,997					$	324,282
Commercial multifamily						612,890						515,817
Commercial real estate owner occupied						632,001						606,477
Commercial real estate non-owner occupied						2,285,770						2,156,929
Commercial and industrial						1,395,172						1,284,429
Residential real estate						2,128,039						1,489,248
Home equity						234,027						252,366
Consumer other						287,585						196,299
Total loans						$	7,943,481					$	6,825,847
Allowance for credit losses						96,013						106,094
Net loans						$	7,847,468					$	6,719,753

Schedule of Allowance for Credit Losses for Loans, Activity

The Company’s activity in the allowance for credit losses for loans for the three and nine months ended September 30, 2022 and September 30, 2021 was as follows:

(In thousands)						Balance at Beginning of Period																		Charge-offs						Recoveries						Provision for Credit Losses						Balance at End of Period
Three months ended September 30, 2022
Construction						$	1,710																	$	—					$	—					$	(479)					$	1,231
Commercial multifamily						4,621																		(94)						112						(2,919)						1,720
Commercial real estate owner occupied						10,687																		(176)						256						(582)						10,185
Commercial real estate non-owner occupied						26,166																		(1,012)						153						4,114						29,421
Commercial and industrial						22,914																		(5,545)						616						650						18,635
Residential real estate						16,411																		(102)						131						3,398						19,838
Home equity						2,828																		(9)						9						(407)						2,421
Consumer other						13,684																		(486)						140						(776)						12,562
Total allowance for credit losses						$	99,021																	$	(7,424)					$	1,417					$	2,999					$	96,013

(In thousands)						Balance at Beginning of Period																		Charge-offs						Recoveries						Provision for Credit Losses						Balance at End of Period
Three months ended September 30, 2021
Construction						$	3,919																	$	—					$	—					$	714					$	4,633
Commercial multifamily						7,197																		—						—						(46)						7,151
Commercial real estate owner occupied						13,242																		(84)						32						(342)						12,848
Commercial real estate non-owner occupied						30,315																		(1,676)						267						2,870						31,776
Commercial and industrial						28,225																		(1,279)						1,373						(2,385)						25,934
Residential real estate						23,643																		(903)						312						(107)						22,945
Home equity						5,432																		(12)						80						(845)						4,655
Consumer other						7,071																		(380)						137						(3,854)						2,974
Total allowance for credit losses						$	119,044																	$	(4,334)					$	2,201					$	(3,995)					$	112,916

(In thousands)						Balance at Beginning of Period																		Charge-offs						Recoveries						Provision for Credit Losses						Balance at End of Period
Nine months ended September 30, 2022
Construction						$	3,206																	$	—					$	—					$	(1,975)					$	1,231
Commercial multifamily						6,120																		(94)						112						(4,418)						1,720
Commercial real estate owner occupied						12,752																		(603)						562						(2,526)						10,185
Commercial real estate non-owner occupied						32,106																		(5,895)						1,464						1,746						29,421
Commercial and industrial						22,584																		(6,951)						2,485						517						18,635
Residential real estate						22,406																		(480)						719						(2,807)						19,838
Home equity						4,006																		(9)						255						(1,831)						2,421
Consumer other						2,914																		(1,031)						375						10,304						12,562
Total allowance for credit losses						$	106,094																	$	(15,063)					$	5,972					$	(990)					$	96,013

(In thousands)						Balance at Beginning of Period																		Charge-offs						Recoveries						Provision for Credit Losses						Balance at End of Period
Nine months ended September 30, 2021
Construction						$	5,111																	$	—					$	—					$	(478)					$	4,633
Commercial multifamily						5,916																		(239)						157						1,317						7,151
Commercial real estate owner occupied						12,380																		(686)						83						1,071						12,848
Commercial real estate non-owner occupied						35,850																		(10,896)						571						6,251						31,776
Commercial and industrial						25,013																		(8,184)						3,284						5,821						25,934
Residential real estate						28,491																		(1,501)						1,417						(5,462)						22,945
Home equity						6,482																		(253)						119						(1,693)						4,655
Consumer other						8,059																		(1,283)						546						(4,348)						2,974
Total allowance for credit losses						$	127,302																	$	(23,042)					$	6,177					$	2,479					$	112,916

Schedule of Allowance for Credit Losses on Unfunded Loan Commitments, Activity

The Company’s activity in the allowance for credit losses on unfunded commitments for the three and nine months ended September 30, 2022 and 2021 was as follows:

						Three Months Ended September 30,
(In thousands)						2022						2021
Balance at beginning of period						$	7,043					$	7,829
Expense for credit losses						700						—
Balance at end of period						$	7,743					$	7,829

						Nine Months Ended September 30,
(In thousands)						2022						2021
Balance at beginning of period						$	7,043					$	7,629
Expense for credit losses						700						200
Balance at end of period						$	7,743					$	7,829

Schedule of Loans by Risk Rating

The following table presents the Company’s loans by risk category:

			Term Loans Amortized Cost Basis by Origination Year
(In thousands)			2022			2021			2020			2019			2018			Prior			Revolving Loans Amortized Cost Basis			Revolving Loans Converted to Term			Total
As of September 30, 2022
Construction
Risk rating
Pass			$	117,627		$	129,188		$	31,541		$	65,388		$	2,331		$	2,103		$	—		$	—		$	348,178
Special Mention			—			—			—			—			—			—			—			—			—
Substandard			—			—			—			—			19,819			—			—			—			19,819
Total			$	117,627		$	129,188		$	31,541		$	65,388		$	22,150		$	2,103		$	—		$	—		$	367,997
Commercial multifamily:
Risk rating
Pass			$	194,494		$	61,247		$	27,732		$	94,937		$	68,290		$	157,611		$	400		$	—		$	604,711
Special Mention			—			—			2,646			—			5,533			—			—			—			8,179
Substandard			—			—			—			—			—			—			—			—			—
Total			$	194,494		$	61,247		$	30,378		$	94,937		$	73,823		$	157,611		$	400		$	—		$	612,890
Commercial real estate owner occupied:
Risk rating
Pass			$	101,409		$	133,212		$	60,422		$	84,434		$	76,062		$	164,207		$	3,169		$	—		$	622,915
Special Mention			—			—			—			—			—			114			—			—			114
Substandard			1,033			122			31			366			1,311			6,109			—			—			8,972
Total			$	102,442		$	133,334		$	60,453		$	84,800		$	77,373		$	170,430		$	3,169		$	—		$	632,001
Commercial real estate non-owner occupied:
Risk rating
Pass			$	421,349		$	445,515		$	168,958		$	291,942		$	296,356		$	568,691		$	18,051		$	—		$	2,210,862
Special Mention			—			—			—			13,686			—			31,073			—			—			44,759
Substandard			—			—			7,333			—			16,081			6,735			—			—			30,149
Total			$	421,349		$	445,515		$	176,291		$	305,628		$	312,437		$	606,499		$	18,051		$	—		$	2,285,770
Commercial and industrial:
Risk rating
Pass			$	175,428		$	159,122		$	81,452		$	75,464		$	95,370		$	109,382		$	635,314		$	—		$	1,331,532
Special Mention			—			—			—			667			12,558			—			—			—			13,225
Substandard			91			559			4,215			9,044			1,420			3,297			31,711			—			50,337
Doubtful			—			—			—			—			—			—			78			—			78
Total			$	175,519		$	159,681		$	85,667		$	85,175		$	109,348		$	112,679		$	667,103		$	—		$	1,395,172
Residential real estate
Risk rating
Pass			$	770,095		$	281,469		$	100,116		$	73,592		$	147,992		$	736,711		$	286		$	—		$	2,110,261
Special Mention			—			—			158			—			—			1,942			—			—			2,100
Substandard			—			3,254			—			274			2,086			10,064			—			—			15,678
Total			$	770,095		$	284,723		$	100,274		$	73,866		$	150,078		$	748,717		$	286		$	—		$	2,128,039

			Term Loans Amortized Cost Basis by Origination Year
(In thousands)			2021			2020			2019			2018			2017			Prior			Revolving Loans Amortized Cost Basis			Revolving Loans Converted to Term			Total
As of December 31, 2021
Construction
Risk rating
Pass			$	71,784		$	52,725		$	117,784		$	66,950		$	3,839		$	1,721		$	50		$	—		$	314,853
Special Mention			—			—			—			—			—			—			—			—			—
Substandard			—			—			—			9,429			—			—			—			—			9,429
Total			$	71,784		$	52,725		$	117,784		$	76,379		$	3,839		$	1,721		$	50		$	—		$	324,282
Commercial multifamily:
Risk rating
Pass			$	63,630		$	28,172		$	98,455		$	59,720		$	76,699		$	176,020		$	457		$	—		$	503,153
Special Mention			—			2,700			—			5,598			—			—			—			—			8,298
Substandard			—			—			—			—			—			4,230			136			—			4,366
Total			$	63,630		$	30,872		$	98,455		$	65,318		$	76,699		$	180,250		$	593		$	—		$	515,817
Commercial real estate owner occupied:
Risk rating
Pass			$	154,434		$	50,236		$	85,687		$	91,316		$	45,995		$	157,346		$	3,206		$	—		$	588,220
Special Mention			—			525			869			1,668			1,405			1,157			—			—			5,624
Substandard			—			—			2,113			1,593			838			8,089			—			—			12,633
Total			$	154,434		$	50,761		$	88,669		$	94,577		$	48,238		$	166,592		$	3,206		$	—		$	606,477
Commercial real estate non-owner occupied:
Risk rating
Pass			$	426,086		$	176,172		$	296,985		$	349,947		$	204,043		$	585,044		$	19,511		$	—		$	2,057,788
Special Mention			—			221			3,472			7,632			2,302			27,268			—			—			40,895
Substandard			—			7,588			—			2,784			33,472			14,303			99			—			58,246
Total			$	426,086		$	183,981		$	300,457		$	360,363		$	239,817		$	626,615		$	19,610		$	—		$	2,156,929
Commercial and industrial:
Risk rating
Pass			$	187,257		$	130,520		$	114,153		$	156,443		$	54,190		$	136,837		$	424,393		$	—		$	1,203,793
Special Mention			661			1,691			10,824			5,092			1,433			488			22,468			—			42,657
Substandard			211			2,494			9,609			3,145			2,020			2,330			17,935			—			37,744
Doubtful			—			—			—			—			—			15			220			—			235
Total			$	188,129		$	134,705		$	134,586		$	164,680		$	57,643		$	139,670		$	465,016		$	—		$	1,284,429
Residential real estate
Risk rating
Pass			$	214,306		$	114,536		$	86,997		$	169,537		$	189,980		$	697,401		$	293		$	—		$	1,473,050
Special Mention			—			—			—			120			502			1,557			—			—			2,179
Substandard			1,239			—			142			1,849			2,161			8,628			—			—			14,019
Total			$	215,545		$	114,536		$	87,139		$	171,506		$	192,643		$	707,586		$	293		$	—		$	1,489,248

For home equity and consumer other loan portfolio segments, Berkshire evaluates credit quality based on the aging status of the loan and by payment activity. The performing or nonperforming status is updated on an ongoing basis dependent upon improvement and deterioration in credit quality. The following table presents the amortized cost based on payment activity:

			Term Loans Amortized Cost Basis by Origination Year
(In thousands)			2022			2021			2020			2019			2018			Prior			Revolving Loans Amortized Cost Basis			Revolving Loans Converted to Term			Total
As of September 30, 2022
Home equity:
Payment performance
Performing			$	—		$	117		$	457		$	—		$	—		$	19		$	231,218		$	—		$	231,811
Nonperforming			—			—			—			—			—			—			2,216			—			2,216
Total			$	—		$	117		$	457		$	—		$	—		$	19		$	233,434		$	—		$	234,027
Consumer other:
Payment performance
Performing			$	159,609		$	30,603		$	8,901		$	14,548		$	33,215		$	30,817		$	8,035		$	—		$	285,728
Nonperforming			279			165			20			271			562			553			7			—			1,857
Total			$	159,888		$	30,768		$	8,921		$	14,819		$	33,777		$	31,370		$	8,042		$	—		$	287,585

			Term Loans Amortized Cost Basis by Origination Year
(In thousands)			2021			2020			2019			2018			2017			Prior			Revolving Loans Amortized Cost Basis			Revolving Loans Converted to Term			Total
As of December 31, 2021
Home equity:
Payment performance
Performing			$	125		$	469		$	—		$	—		$	—		$	24		$	249,590		$	—		$	250,208
Nonperforming			—			—			—			—			—			—			2,158			—			2,158
Total			$	125		$	469		$	—		$	—		$	—		$	24		$	251,748		$	—		$	252,366
Consumer other:
Payment performance
Performing			$	37,994		$	11,189		$	21,548		$	55,577		$	30,632		$	28,797		$	7,505		$	—		$	193,242
Nonperforming			8			46			290			797			746			1,139			31			—			3,057
Total			$	38,002		$	11,235		$	21,838		$	56,374		$	31,378		$	29,936		$	7,536		$	—		$	196,299

The following table summarizes information about total loans rated Special Mention or lower at September 30, 2022 and December 31, 2021. The table below includes consumer loans that are Special Mention and Substandard accruing that are classified as performing based on payment activity.

(In thousands)						September 30, 2022						December 31, 2021
Non-Accrual						$	37,853					$	35,326
Substandard Accruing						88,649						106,560
Total Classified						126,502						141,886
Special Mention						69,530						100,071
Total Criticized						$	196,032					$	241,957

Summary of Past Due Loans

The following is a summary of loans by past due status at September 30, 2022 and December 31, 2021:

(In thousands)						30-59 Days Past Due						60-89 Days Past Due						90 Days or Greater Past Due						Total Past Due						Current						Total Loans
September 30, 2022
Construction						$	—					$	—					$	—					$	—					$	367,997					$	367,997
Commercial multifamily						—						—						—						—						612,890						612,890
Commercial real estate owner occupied						391						114						3,831						4,336						627,665						632,001
Commercial real estate non-owner occupied						368						3						206						577						2,285,193						2,285,770
Commercial and industrial						2,844						1,192						22,986						27,022						1,368,150						1,395,172
Residential real estate						4,566						2,281						13,038						19,885						2,108,154						2,128,039
Home equity						170						206						2,216						2,592						231,435						234,027
Consumer other						1,720						809						1,862						4,391						283,194						287,585
Total						$	10,059					$	4,605					$	44,139					$	58,803					$	7,884,678					$	7,943,481

(In thousands)						30-59 Days Past Due						60-89 Days Past Due						90 Days or Greater Past Due						Total Past Due						Current						Total Loans
December 31, 2021
Construction						$	—					$	—					$	—					$	—					$	324,282					$	324,282
Commercial multifamily						82						306						187						575						515,242						515,817
Commercial real estate owner occupied						—						400						4,221						4,621						601,856						606,477
Commercial real estate non-owner occupied						25,420						653						9,049						35,122						2,121,807						2,156,929
Commercial and industrial						2,700						709						6,836						10,245						1,274,184						1,284,429
Residential real estate						5,529						2,015						13,264						20,808						1,468,440						1,489,248
Home equity						258						108						2,158						2,524						249,842						252,366
Consumer other						1,363						320						2,882						4,565						191,734						196,299
Total						$	35,352					$	4,511					$	38,597					$	78,460					$	6,747,387					$	6,825,847

Summary of Loans on Nonaccrual Status and Loans Past Due

The following is a summary of loans on nonaccrual status and loans past due 90 days or more and still accruing as of September 30, 2022 and December 31, 2021:

(In thousands)												Nonaccrual Amortized Cost												Nonaccrual With No Related Allowance						Past Due 90 Days or Greater and Accruing						Interest Income Recognized on Nonaccrual
At or for the three months ended September 30, 2022
Construction												$	—											$	—					$	—					$	—
Commercial multifamily												—												—						—						—
Commercial real estate owner occupied												2,722												1,987						1,109						—
Commercial real estate non-owner occupied												206												80						—						—
Commercial and industrial												20,977												18,292						2,009						—
Residential real estate												10,703												6,355						2,335						—
Home equity												1,725												518						491						—
Consumer other												1,520												2						342						—
Total												$	37,853											$	27,234					$	6,286					$	—

The commercial and industrial loans nonaccrual amortized cost as of September 30, 2022 included medallion loans with a fair value of $0.8 million and a contractual balance of $13.4 million.

(In thousands)												Nonaccrual Amortized Cost												Nonaccrual With No Related Allowance						Past Due 90 Days or Greater and Accruing						Interest Income Recognized on Nonaccrual
At or for the three months ended December 31, 2021
Construction												$	—											$	—					$	—					$	—
Commercial multifamily												187												187						—						—
Commercial real estate owner occupied												4,221												2,413						—						—
Commercial real estate non-owner occupied												8,877												8,412						172						—
Commercial and industrial												6,747												1,506						89						—
Residential real estate												10,698												6,511						2,566						—
Home equity												1,901												141						257						—
Consumer other												2,695												4						187						—
Total												$	35,326											$	19,174					$	3,271					$	—

Schedule of Collateral Dependent Loans

The following table presents the amortized cost basis of individually analyzed collateral-dependent loans by loan portfolio segment:

						Type of Collateral
(In thousands)						Real Estate												Investment Securities/Cash												Other
September 30, 2022
Construction						$	—											$	—											$	—
Commercial multifamily																		—												—
Commercial real estate owner occupied						3,380												—												—
Commercial real estate non-owner occupied						394												—												—
Commercial and industrial						461												—												19,113
Residential real estate						5,537												—												—
Home equity						638												—												—
Consumer other						4												—												—
Total loans						$	10,414											$	—											$	19,113
December 31, 2021
Construction						$	9,429											$	—											$	—
Commercial multifamily						188												—												—
Commercial real estate owner occupied						4,466												—												—
Commercial real estate non-owner occupied						9,501												—												—
Commercial and industrial						526												—												1,040
Residential real estate						7,035												—												—
Home equity						262												—												—
Consumer other						2												—												—
Total loans						$	31,409											$	—											$	1,040

Schedule of Troubled Debt Restructurings, Activity

The following table presents activity in TDRs for the three and nine months ended September 30, 2022 and September 30, 2021:

(In thousands)						Balance at Beginning of Period						Principal Payments						TDR Status Change						Other Additions/(Reductions)						Newly Identified TDRs						Balance at End of Period
Three months ended September 30, 2022
Construction						$	—					$	—					$	—					$	—					$	—					$	—
Commercial multifamily						677						(7)						—						(175)						—						495
Commercial real estate owner occupied						2,701						(28)						—						(16)						—						2,657
Commercial real estate non-owner occupied						986						(13)						—						—						—						973
Commercial and industrial						4,651						(426)						—						(15)						—						4,210
Residential real estate						1,019						(17)						—						—						—						1,002
Home equity						162						(62)						—						—						—						100
Consumer other						30						(2)						—						—						545						573
Total						$	10,226					$	(555)					$	—					$	(206)					$	545					$	10,010

(In thousands)						Balance at Beginning of Period						Principal Payments						TDR Status Change						Other Additions/(Reductions)						Newly Identified TDRs						Balance at End of Period
Three months ended September 30, 2021
Construction						$	—					$	—					$	—					$	—					$	—					$	—
Commercial multifamily						728						(11)						—						—						—						717
Commercial real estate owner occupied						2,962						(33)						—						—						—						2,929
Commercial real estate non-owner occupied						24,488						(67)						—						(10,967)						—						13,454
Commercial and industrial						6,810						(387)						—						(3,105)						283						3,601
Residential real estate						1,305						(160)						—						—						—						1,145
Home equity						127						(3)						—						—						—						124
Consumer other						37						(2)						—						(1)						—						34
Total						$	36,457					$	(663)					$	—					$	(14,073)					$	283					$	22,004

(In thousands)						Balance at Beginning of Period						Principal Payments						TDR Status Change						Other Additions/(Reductions)						Newly Identified TDRs						Balance at End of Period
Nine months ended September 30, 2022
Construction						$	9,429					$	—					$	—					$	(9,429)					$	—					$	—
Commercial multifamily						703						(33)						—						(175)						—						495
Commercial real estate owner occupied						2,733						(60)						—						(16)						—						2,657
Commercial real estate non-owner occupied						9,310						(25)						—						(8,312)						—						973
Commercial and industrial						3,656						(768)						—						(164)						1,486						4,210
Residential real estate						1,117						(48)						—						(67)						—						1,002
Home equity						121						(71)						—						—						50						100
Consumer other						33						(5)						—						—						545						573
Total						$	27,102					$	(1,010)					$	—					$	(18,163)					$	2,081					$	10,010

(In thousands)						Balance at Beginning of Period						Principal Payments						TDR Status Change						Other Additions/(Reductions)						Newly Identified TDRs						Balance at End of Period
Nine months ended September 30, 2021
Construction						$	—					$	—					$	—					$	—					$	—					$	—
Commercial multifamily						754						(37)						—						—						—						717
Commercial real estate owner occupied						1,731						(68)						—						—						1,266						2,929
Commercial real estate non-owner occupied						13,684						(163)						—						(11,046)						10,979						13,454
Commercial and industrial						2,686						(815)						—						(3,141)						4,871						3,601
Residential real estate						1,524						(205)						—						(174)						—						1,145
Home equity						133						(9)						—						—						—						124
Consumer other						36						(7)						—						5						—						34
Total						$	20,548					$	(1,304)					$	—					$	(14,356)					$	17,116					$	22,004

Schedule of Loans Modified as TDRs

The following table presents loans modified as TDRs that occurred during the three and nine months ended September 30, 2022 and 2021:

(dollars in thousands)						Total
Three months ended September 30, 2022
TDR:
Number of loans						30
Pre-modification outstanding recorded investment						$	545
Post-modification outstanding recorded investment						$	545
Three months ended September 30, 2021
TDR:
Number of loans						2
Pre-modification outstanding recorded investment						$	283
Post-modification outstanding recorded investment						$	283

(dollars in thousands)						Total
Nine months ended September 30, 2022
TDR:
Number of loans						32
Pre-modification outstanding recorded investment						$	2,081
Post-modification outstanding recorded investment						$	2,081
Nine months ended September 30, 2021
TDR:
Number of loans						15
Pre-modification outstanding recorded investment						$	17,116
Post-modification outstanding recorded investment						$	17,116

There were no TDRs for which there was a payment default within twelve months following the modification during the three months ending September 30, 2022. The following table presents loans by portfolio segment modified as TDRs for which there was a payment default within twelve months following the modification during the nine months ended September 30, 2022:

(in thousands)			Number of Loans						Recorded Investment
Nine months ended September 30, 2022
Commercial and industrial			1						$	105
Total			1						$	105

X

- Definition

Tabular disclosure of activity of troubled debt restructuring financial receivables.

+ References

No definition available.

+ Details

Name:	bhlb_FinancingReceivableTroubledDebtRestructuringActivityTableTextBlock
Namespace Prefix:	bhlb_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule of Allowance for Credit Losses for Loans, Activity [Table Text Block]

+ References

No definition available.

+ Details

Name:	bhlb_ScheduleofAllowanceforCreditLossesforLoansActivityTableTextBlock
Namespace Prefix:	bhlb_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule of Allowance for Credit Losses on Unfunded Loan Commitments, Activity [Table Text Block]

+ References

No definition available.

+ Details

Name:	bhlb_ScheduleofAllowanceforCreditLossesonUnfundedLoanCommitmentsActivityTableTextBlock
Namespace Prefix:	bhlb_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule of Collateral Dependent Loans [Table Text Block]

+ References

No definition available.

+ Details

Name:	bhlb_ScheduleofCollateralDependentLoansTableTextBlock
Namespace Prefix:	bhlb_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_CreditLossAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 5
-URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919230-210447

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 29
-URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953659-111524

+ Details

Name:	us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of aging analysis for financing receivable.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 14
-URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919253-210447

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7A
-URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953401-111524

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 55
-Paragraph 80
-URI https://asc.fasb.org/extlink&oid=124267575&loc=SL82922355-210448

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
-URI https://asc.fasb.org/extlink&oid=123577603&loc=d3e5111-111524

+ Details

Name:	us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

+ Details

Name:	us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivable on nonaccrual status.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
-URI https://asc.fasb.org/extlink&oid=123577603&loc=d3e5111-111524

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 16
-URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919258-210447

+ Details

Name:	us-gaap_ScheduleOfFinancingReceivablesNonAccrualStatusTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivable modified as troubled debt restructuring.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 33
-URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953676-111524

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 34
-URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953682-111524

+ Details

Name:	us-gaap_TroubledDebtRestructuringsOnFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration