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LOANS AND LEASES, NET - Allowance for Loan Losses and Recorded Investment in Loans (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended |  |
--- | --- | --- | --- | ---
Jun. 30, 2019 | Jun. 30, 2018 | Jun. 30, 2019 | Jun. 30, 2018 | Jun. 30, 2019 | Sep. 30, 2018
Allowance for Credit Losses [Roll Forward] |  |  |  |  |  |
Beginning balance | $ 48,672 | $ 27,078 | $ 13,040 | $ 7,534 |  |
Provision (recovery) for loan losses | 9,112 | 5,315 | 51,529 | 24,726 |  |
Charge offs | (14,751) | (10,750) | (24,077) | (11,249) |  |
Recoveries | 472 | 307 | 3,013 | 939 |  |
Ending balance | 43,505 | 21,950 | 43,505 | 21,950 |  |
Ending balance: individually evaluated for impairment |  |  |  |  | $ 267 | $ 0
Ending balance: collectively evaluated for impairment |  |  |  |  | 43,238 | 13,040
Total | 48,672 | 27,078 | 43,505 | 21,950 | 43,505 | 13,040
Loans: |  |  |  |  |  |
Ending balance: individually evaluated for impairment |  |  |  |  | 25,530 | 15,611
Ending balance: collectively evaluated for impairment |  |  |  |  | 3,600,433 | 2,929,378
Total loans and leases |  |  |  |  | 3,625,963 | 2,944,989
Financing Receivable |  |  |  |  |  |
Loans: |  |  |  |  |  |
Total loans and leases |  |  |  |  | 2,430,529 | 1,846,283
Financing Receivable | Asset based lending |  |  |  |  |  |
Allowance for Credit Losses [Roll Forward] |  |  |  |  |  |
Beginning balance | 3,499 |  | 107 |  |  |
Provision (recovery) for loan losses | 2,685 |  | 6,213 |  |  |
Charge offs | (1,380) |  | (1,642) |  |  |
Recoveries | 3 |  | 129 |  |  |
Ending balance | 4,807 |  | 4,807 |  |  |
Ending balance: individually evaluated for impairment |  |  |  |  | 12 | 0
Ending balance: collectively evaluated for impairment |  |  |  |  | 4,795 | 107
Total | 3,499 |  | 4,807 |  | 4,807 | 107
Loans: |  |  |  |  |  |
Ending balance: individually evaluated for impairment |  |  |  |  | 8,119 | 1,404
Ending balance: collectively evaluated for impairment |  |  |  |  | 607,190 | 476,513
Total loans and leases |  |  |  |  | 615,309 | 477,917
Financing Receivable | Factoring |  |  |  |  |  |
Allowance for Credit Losses [Roll Forward] |  |  |  |  |  |
Beginning balance | 1,761 |  | 64 |  |  |
Provision (recovery) for loan losses | 2,747 |  | 5,769 |  |  |
Charge offs | (1,335) |  | (2,711) |  |  |
Recoveries | 31 |  | 82 |  |  |
Ending balance | 3,204 |  | 3,204 |  |  |
Ending balance: individually evaluated for impairment |  |  |  |  | 255 | 0
Ending balance: collectively evaluated for impairment |  |  |  |  | 2,949 | 64
Total | 1,761 |  | 3,204 |  | 3,204 | 64
Loans: |  |  |  |  |  |
Ending balance: individually evaluated for impairment |  |  |  |  | 7,795 | 3,331
Ending balance: collectively evaluated for impairment |  |  |  |  | 312,549 | 280,890
Total loans and leases |  |  |  |  | 320,344 | 284,221
Financing Receivable | Lease financing |  |  |  |  |  |
Allowance for Credit Losses [Roll Forward] |  |  |  |  |  |
Beginning balance | 1,965 |  | 59 |  |  |
Provision (recovery) for loan losses | (13) |  | 1,529 |  |  |
Charge offs | (736) |  | (2,198) |  |  |
Recoveries | 203 |  | 2,029 |  |  |
Ending balance | 1,419 |  | 1,419 |  |  |
Ending balance: individually evaluated for impairment |  |  |  |  | 0 | 0
Ending balance: collectively evaluated for impairment |  |  |  |  | 1,419 | 59
Total | 1,965 |  | 1,419 |  | 1,419 | 59
Loans: |  |  |  |  |  |
Ending balance: individually evaluated for impairment |  |  |  |  | 5,455 | 8,877
Ending balance: collectively evaluated for impairment |  |  |  |  | 336,502 | 256,438
Total loans and leases |  |  |  |  | 341,957 | 265,315
Financing Receivable | Insurance premium finance |  |  |  |  |  |
Allowance for Credit Losses [Roll Forward] |  |  |  |  |  |
Beginning balance | 919 | 746 | 1,031 | 796 |  |
Provision (recovery) for loan losses | 201 | 304 | 2,091 | 569 |  |
Charge offs | (275) | (243) | (2,359) | (711) |  |
Recoveries | 171 | 99 | 253 | 252 |  |
Ending balance | 1,016 | 906 | 1,016 | 906 |  |
Ending balance: individually evaluated for impairment |  |  |  |  | 0 | 0
Ending balance: collectively evaluated for impairment |  |  |  |  | 1,016 | 1,031
Total | 919 | 746 | 1,031 | 906 | 1,016 | 1,031
Loans: |  |  |  |  |  |
Ending balance: individually evaluated for impairment |  |  |  |  | 0 | 0
Ending balance: collectively evaluated for impairment |  |  |  |  | 358,772 | 337,877
Total loans and leases |  |  |  |  | 358,772 | 337,877
Financing Receivable | SBA/USDA |  |  |  |  |  |
Allowance for Credit Losses [Roll Forward] |  |  |  |  |  |
Beginning balance | 474 |  | 13 |  |  |
Provision (recovery) for loan losses | 449 |  | 910 |  |  |
Charge offs | 0 |  | 0 |  |  |
Recoveries | 0 |  | 0 |  |  |
Ending balance | 923 |  | 923 |  |  |
Ending balance: individually evaluated for impairment |  |  |  |  | 0 | 0
Ending balance: collectively evaluated for impairment |  |  |  |  | 923 | 13
Total | 474 |  | 923 |  | 923 | 13
Loans: |  |  |  |  |  |
Ending balance: individually evaluated for impairment |  |  |  |  | 1,276 | 0
Ending balance: collectively evaluated for impairment |  |  |  |  | 98,515 | 59,374
Total loans and leases |  |  |  |  | 99,791 | 59,374
Financing Receivable | Other commercial finance |  |  |  |  |  |
Allowance for Credit Losses [Roll Forward] |  |  |  |  |  |
Beginning balance | 525 | 4 | 28 | 4 |  |
Provision (recovery) for loan losses | 432 | 8 | 929 | 8 |  |
Charge offs | 0 | 0 | 0 | 0 |  |
Recoveries | 0 | 0 | 0 | 0 |  |
Ending balance | 957 | 12 | 957 | 12 |  |
Ending balance: individually evaluated for impairment |  |  |  |  | 0 | 0
Ending balance: collectively evaluated for impairment |  |  |  |  | 957 | 28
Total | 525 | 4 | 957 | 4 | 957 | 28
Loans: |  |  |  |  |  |
Ending balance: individually evaluated for impairment |  |  |  |  | 0 | 0
Ending balance: collectively evaluated for impairment |  |  |  |  | 99,677 | 85,145
Total loans and leases |  |  |  |  | 99,677 | 85,145
Financing Receivable | Commercial finance |  |  |  |  |  |
Allowance for Credit Losses [Roll Forward] |  |  |  |  |  |
Beginning balance | 9,143 | 750 | 1,302 | 800 |  |
Provision (recovery) for loan losses | 6,501 | 312 | 17,441 | 577 |  |
Charge offs | (3,726) | (243) | (8,910) | (711) |  |
Recoveries | 408 | 99 | 2,493 | 252 |  |
Ending balance | 12,326 | 918 | 12,326 | 918 |  |
Ending balance: individually evaluated for impairment |  |  |  |  | 267 | 0
Ending balance: collectively evaluated for impairment |  |  |  |  | 12,059 | 1,302
Total | 9,143 | 750 | 12,326 | 918 | 12,326 | 1,302
Loans: |  |  |  |  |  |
Ending balance: individually evaluated for impairment |  |  |  |  | 22,645 | 13,612
Ending balance: collectively evaluated for impairment |  |  |  |  | 1,813,205 | 1,496,237
Total loans and leases |  |  |  |  | 1,835,850 | 1,509,849
Financing Receivable | Consumer credit products |  |  |  |  |  |
Allowance for Credit Losses [Roll Forward] |  |  |  |  |  |
Beginning balance | 1,314 | 0 | 785 | 0 |  |
Provision (recovery) for loan losses | 142 | 264 | 671 | 264 |  |
Charge offs | 0 | 0 | 0 | 0 |  |
Recoveries | 0 | 0 | 0 | 0 |  |
Ending balance | 1,456 | 264 | 1,456 | 264 |  |
Ending balance: individually evaluated for impairment |  |  |  |  | 0 | 0
Ending balance: collectively evaluated for impairment |  |  |  |  | 1,456 | 785
Total | 1,314 | 0 | 785 | 264 | 1,456 | 785
Loans: |  |  |  |  |  |
Ending balance: individually evaluated for impairment |  |  |  |  | 0 | 0
Ending balance: collectively evaluated for impairment |  |  |  |  | 155,539 | 80,605
Total loans and leases |  |  |  |  | 155,539 | 80,605
Financing Receivable | Other consumer finance |  |  |  |  |  |
Allowance for Credit Losses [Roll Forward] |  |  |  |  |  |
Beginning balance | 5,130 | 0 | 2,820 | 0 |  |
Provision (recovery) for loan losses | 1,890 | 3,000 | 8,249 | 3,000 |  |
Charge offs | (1,398) | 0 | (5,477) | 0 |  |
Recoveries | 28 | 0 | 58 | 0 |  |
Ending balance | 5,650 | 3,000 | 5,650 | 3,000 |  |
Ending balance: individually evaluated for impairment |  |  |  |  | 0 | 0
Ending balance: collectively evaluated for impairment |  |  |  |  | 5,650 | 2,820
Total | 5,130 | 0 | 5,650 | 0 | 5,650 | 2,820
Loans: |  |  |  |  |  |
Ending balance: individually evaluated for impairment |  |  |  |  | 1,039 | 0
Ending balance: collectively evaluated for impairment |  |  |  |  | 163,688 | 189,756
Total loans and leases |  |  |  |  | 164,727 | 189,756
Financing Receivable | Consumer finance |  |  |  |  |  |
Allowance for Credit Losses [Roll Forward] |  |  |  |  |  |
Beginning balance | 6,444 | 0 | 3,605 | 0 |  |
Provision (recovery) for loan losses | 2,032 | 3,264 | 8,920 | 3,264 |  |
Charge offs | (1,398) | 0 | (5,477) | 0 |  |
Recoveries | 28 | 0 | 58 | 0 |  |
Ending balance | 7,106 | 3,264 | 7,106 | 3,264 |  |
Ending balance: individually evaluated for impairment |  |  |  |  | 0 | 0
Ending balance: collectively evaluated for impairment |  |  |  |  | 7,106 | 3,605
Total | 6,444 | 0 | 3,605 | 0 | 7,106 | 3,605
Loans: |  |  |  |  |  |
Ending balance: individually evaluated for impairment |  |  |  |  | 1,039 | 0
Ending balance: collectively evaluated for impairment |  |  |  |  | 319,227 | 270,361
Total loans and leases |  |  |  |  | 320,266 | 270,361
Financing Receivable | Tax services |  |  |  |  |  |
Allowance for Credit Losses [Roll Forward] |  |  |  |  |  |
Beginning balance | 24,102 | 19,573 | 0 | 5 |  |
Provision (recovery) for loan losses | 914 | 1,189 | 24,883 | 20,335 |  |
Charge offs | (9,627) | (10,507) | (9,670) | (10,507) |  |
Recoveries | 36 | 1 | 212 | 423 |  |
Ending balance | 15,425 | 10,256 | 15,425 | 10,256 |  |
Ending balance: individually evaluated for impairment |  |  |  |  | 0 | 0
Ending balance: collectively evaluated for impairment |  |  |  |  | 15,425 | 0
Total | 24,102 | 19,573 | 0 | 10,256 | 15,425 | 0
Loans: |  |  |  |  |  |
Ending balance: individually evaluated for impairment |  |  |  |  | 0 | 0
Ending balance: collectively evaluated for impairment |  |  |  |  | 24,410 | 1,073
Total loans and leases |  |  |  |  | 24,410 | 1,073
Financing Receivable | Warehouse finance |  |  |  |  |  |
Allowance for Credit Losses [Roll Forward] |  |  |  |  |  |
Beginning balance | 185 |  | 65 |  |  |
Provision (recovery) for loan losses | 65 |  | 185 |  |  |
Charge offs | 0 |  | 0 |  |  |
Recoveries | 0 |  | 0 |  |  |
Ending balance | 250 |  | 250 |  |  |
Ending balance: individually evaluated for impairment |  |  |  |  | 0 | 0
Ending balance: collectively evaluated for impairment |  |  |  |  | 250 | 65
Total | 185 |  | 250 |  | 250 | 65
Loans: |  |  |  |  |  |
Ending balance: individually evaluated for impairment |  |  |  |  | 0 | 0
Ending balance: collectively evaluated for impairment |  |  |  |  | 250,003 | 65,000
Total loans and leases |  |  |  |  | 250,003 | 65,000
Financing Receivable | Total National Lending |  |  |  |  |  |
Allowance for Credit Losses [Roll Forward] |  |  |  |  |  |
Beginning balance | 39,874 | 20,323 | 4,972 | 805 |  |
Provision (recovery) for loan losses | 9,512 | 4,765 | 51,429 | 24,176 |  |
Charge offs | (14,751) | (10,750) | (24,057) | (11,218) |  |
Recoveries | 472 | 100 | 2,763 | 675 |  |
Ending balance | 35,107 | 14,438 | 35,107 | 14,438 |  |
Ending balance: individually evaluated for impairment |  |  |  |  | 267 | 0
Ending balance: collectively evaluated for impairment |  |  |  |  | 34,840 | 4,972
Total | 39,874 | 20,323 | 35,107 | 14,438 | 35,107 | 4,972
Loans: |  |  |  |  |  |
Ending balance: individually evaluated for impairment |  |  |  |  | 23,684 | 13,612
Ending balance: collectively evaluated for impairment |  |  |  |  | 2,406,845 | 1,832,671
Total loans and leases |  |  |  |  | 2,430,529 | 1,846,283
Loans Receivable |  |  |  |  |  |
Allowance for Credit Losses [Roll Forward] |  |  |  |  |  |
Beginning balance | 8,798 | 6,755 | 8,068 | 6,729 |  |
Provision (recovery) for loan losses | (400) | 550 | 100 | 550 |  |
Charge offs | 0 | 0 | (20) | (31) |  |
Recoveries | 0 | 207 | 250 | 264 |  |
Ending balance | 8,398 | 7,512 | 8,398 | 7,512 |  |
Ending balance: individually evaluated for impairment |  |  |  |  | 0 | 0
Ending balance: collectively evaluated for impairment |  |  |  |  | 8,398 | 8,068
Total | 8,798 | 6,755 | 8,398 | 7,512 | 8,398 | 8,068
Loans: |  |  |  |  |  |
Ending balance: individually evaluated for impairment |  |  |  |  | 1,846 | 1,999
Ending balance: collectively evaluated for impairment |  |  |  |  | 1,193,588 | 1,096,707
Total loans and leases |  |  |  |  | 1,195,434 | 1,098,706
Loans Receivable | Unallocated |  |  |  |  |  |
Allowance for Credit Losses [Roll Forward] |  |  |  |  |  |
Beginning balance |  | 989 |  | 526 |  |
Provision (recovery) for loan losses |  | 132 |  | 595 |  |
Charge offs |  | 0 |  | 0 |  |
Recoveries |  | 0 |  | 0 |  |
Ending balance |  | 1,121 |  | 1,121 |  |
Total |  | 989 |  | 526 |  |
Loans Receivable | Commercial real estate and operating |  |  |  |  |  |
Allowance for Credit Losses [Roll Forward] |  |  |  |  |  |
Beginning balance | 6,673 | 4,100 | 6,220 | 2,820 |  |
Provision (recovery) for loan losses | (249) | 687 | 204 | 1,967 |  |
Charge offs | 0 | 0 | 0 | 0 |  |
Recoveries | 0 | 0 | 0 | 0 |  |
Ending balance | 6,424 | 4,787 | 6,424 | 4,787 |  |
Ending balance: individually evaluated for impairment |  |  |  |  | 0 | 0
Ending balance: collectively evaluated for impairment |  |  |  |  | 6,424 | 6,220
Total | 6,673 | 4,100 | 6,220 | 2,820 | 6,424 | 6,220
Loans: |  |  |  |  |  |
Ending balance: individually evaluated for impairment |  |  |  |  | 319 | 451
Ending balance: collectively evaluated for impairment |  |  |  |  | 877,093 | 790,439
Total loans and leases |  |  |  |  | 877,412 | 790,890
Loans Receivable | Consumer one to four family real estate and other |  |  |  |  |  |
Allowance for Credit Losses [Roll Forward] |  |  |  |  |  |
Beginning balance | 958 | 901 | 632 | 809 |  |
Provision (recovery) for loan losses | (65) | (218) | 281 | (98) |  |
Charge offs | 0 | 0 | (20) | (31) |  |
Recoveries | 0 | 0 | 0 | 3 |  |
Ending balance | 893 | 683 | 893 | 683 |  |
Ending balance: individually evaluated for impairment |  |  |  |  | 0 | 0
Ending balance: collectively evaluated for impairment |  |  |  |  | 893 | 632
Total | 958 | 901 | 893 | 683 | 893 | 632
Loans: |  |  |  |  |  |
Ending balance: individually evaluated for impairment |  |  |  |  | 290 | 94
Ending balance: collectively evaluated for impairment |  |  |  |  | 256,563 | 247,224
Total loans and leases |  |  |  |  | 256,853 | 247,318
Loans Receivable | Agricultural real estate and operating |  |  |  |  |  |
Allowance for Credit Losses [Roll Forward] |  |  |  |  |  |
Beginning balance | 1,167 | 765 | 1,216 | 2,574 |  |
Provision (recovery) for loan losses | (86) | (51) | (385) | (1,914) |  |
Charge offs | 0 | 0 | 0 | 0 |  |
Recoveries | 0 | 207 | 250 | 261 |  |
Ending balance | 1,081 | 921 | 1,081 | 921 |  |
Ending balance: individually evaluated for impairment |  |  |  |  | 0 | 0
Ending balance: collectively evaluated for impairment |  |  |  |  | 1,081 | 1,216
Total | $ 1,167 | $ 765 | $ 1,081 | $ 2,574 | 1,081 | 1,216
Loans: |  |  |  |  |  |
Ending balance: individually evaluated for impairment |  |  |  |  | 1,237 | 1,454
Ending balance: collectively evaluated for impairment |  |  |  |  | 59,932 | 59,044
Total loans and leases |  |  |  |  | $ 61,169 | $ 60,498

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- References No definition available. + Details
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- Definition Amount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953423-111524 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=118955202&loc=SL82895884-210446 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919249-210447 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(7)(d)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919249-210447 + Details
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- Definition The valuation allowance for financing receivables that are expected to be uncollectible that were collectively evaluated for impairment. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953423-111524 + Details
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- Definition Amount of valuation allowance for financing receivables that are expected to be uncollectible that were individually evaluated for impairment. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953423-111524 + Details
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- Definition Amount of recovery of financing receivables doubtful of collection that were previously charged off. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 55 -Paragraph 79 -URI http://asc.fasb.org/extlink&oid=118955255&loc=SL82922352-210448 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(7)(d)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919249-210447 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(4) -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953423-111524 + Details
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- Definition A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
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- Definition Amount of writeoff of financing receivable, charged against allowance for credit loss. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919249-210447 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(3) -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953423-111524 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 55 -Paragraph 79 -URI http://asc.fasb.org/extlink&oid=118955255&loc=SL82922352-210448 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(7)(d)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 + Details
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- Definition The balance of financing receivables that were collectively evaluated for impairment. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953423-111524 + Details
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