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CONDENSED FINANCIAL STATEMENTS OF PARENT COMPANY - Schedule of CONDENSED BALANCE SHEETS (Details) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019
--- | --- | --- | --- | ---
Assets |  |  |  |
Cash due from Berkshire Bank | $ 145,342 | $ 109,350 |  |
Other assets | 348,935 | 288,384 |  |
Total assets | 11,662,864 | 11,554,913 |  |
Liabilities and Shareholders’ Equity |  |  |  |
Subordinated notes | 121,064 | 97,513 |  |
Shareholders’ equity | 954,062 | 1,182,435 | $ 1,187,773 | $ 1,758,564
Total liabilities and shareholders’ equity | 11,662,864 | 11,554,913 |  |
Reportable legal entity | Berkshire Hills Bancorp |  |  |  |
Assets |  |  |  |
Cash due from Berkshire Bank | 90,022 | 108,946 |  |
Investment in subsidiaries | 986,805 | 1,172,439 |  |
Other assets | 1,445 | 213 |  |
Total assets | 1,078,272 | 1,281,598 |  |
Liabilities and Shareholders’ Equity |  |  |  |
Subordinated notes | 121,064 | 97,513 |  |
Accrued expenses | 3,146 | 1,650 |  |
Shareholders’ equity | 954,062 | 1,182,435 |  |
Total liabilities and shareholders’ equity | $ 1,078,272 | $ 1,281,598 |  |

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