XML 40 R28.htm IDEA: XBRL DOCUMENT v3.19.2

LOANS AND LEASES, NET (Tables)

9 Months Ended

Jun. 30, 2019

Loans and Leases Receivable Disclosure [Abstract]

Schedule of Loans Receivable

Loans and leases at June 30, 2019 and September 30, 2018 were as follows:

	June 30, 2019				September 30, 2018
National Lending	(Dollars in Thousands)
Asset based lending	$	615,309			$	477,917
Factoring	320,344				284,221
Lease financing	341,957				265,315
Insurance premium finance	358,772				337,877
SBA/USDA	99,791				59,374
Other commercial finance	99,677				85,145
Commercial finance	1,835,850				1,509,849
Consumer credit products	155,539				80,605
Other consumer finance	164,727				189,756
Consumer finance(1)	320,266				270,361
Tax services	24,410				1,073
Warehouse finance(1)	250,003				65,000
Total National Lending	2,430,529				1,846,283
Community Banking
Commercial real estate and operating	877,412				790,890
Consumer one-to-four family real estate and other	256,853				247,318
Agricultural real estate and operating	61,169				60,498
Total Community Banking	1,195,434				1,098,706
Total gross loans and leases	3,625,963				2,944,989
Allowance for loan and lease losses	(43,505		)		(13,040		)
Net deferred loan origination fees (costs)	5,068				(250		)
Total loans and leases, net(2)	$	3,587,526			$	2,931,699

⁽¹⁾ Warehouse finance loans are presented in their own line. Previously these balances were included with consumer finance loans. Prior period balances have also been adjusted to reflect this change.

⁽²⁾ As of June 30, 2019, the remaining balance of acquired loans and leases from the Crestmark acquisition was $402.4 million and the remaining balances of the credit and interest rate mark discounts related to the acquired loans and leases held for investment were $6.8 million and $3.2 million, respectively, while the remaining balance of the interest rate mark premium related to the acquired loans held for sale was $0.7 million. On August 1, 2018, the Company acquired loans and leases from the Crestmark acquisition totaling $1.06 billion and recorded related credit and interest rate mark discounts of $12.3 million and $6.0 million, respectively.

Schedule of Loans Purchased and Sold by Portfolio Segment

Loans purchased and sold by portfolio segment, including participation interests, for the three and nine months ended June 30, 2019 and 2018 were as follows:

	Three Months Ended								Nine Months Ended
	June 30, 2019				June 30, 2018				June 30, 2019				June 30, 2018
Loans Purchased	(Dollars in Thousands)
Loans held for sale	$	6,703			$	—			$	12,643			$	—
Loans held for investment:
Total National Lending	72,737				—				198,328				72,751
Total Community Banking	2,710				6,183				21,223				22,418
Total purchases	82,150				6,183				232,194				95,169
Loans Sold
Loans held for sale	57,661				—				92,565				—
Loans held for investment:
Total Community Banking	2,212				10,379				13,069				19,961
Total sales	$	59,873			$	10,379			$	105,634			$	19,961

Sales-type Lease, Lease Income

The net investment in direct financing and sales-type leases was comprised of the following as of June 30, 2019 and September 30, 2018.

	June 30, 2019				September 30, 2018
	(Dollars in Thousands)
Minimum lease payments receivable	$	388,291			$	301,835
Estimated residual value of leased equipment	12,128				12,406
Unamortized initial direct costs	5,173				1,806
Premium on acquired leases	3				26
Unearned income	(58,450		)		(48,949		)
Net investment in direct financing and sales-type leases	$	347,145			$	267,124

Sales-type and Direct Financing Leases, Lease Receivable, Maturity

Future minimum lease payments receivable on noncancelable direct financing and sales-type leases were as follows as of June 30, 2019.

	As of June 30, 2019
	(Dollars in thousands)
Remaining in 2019	$	36,473
2020	129,577
2021	104,805
2022	67,262
2023	37,753
2024 and thereafter	12,421
Total	$	388,291

Annual Activity in Allowance for Loan Losses, Allowance for Loan Losses and Recorded Investment in Loans

Activity in the allowance for loan and lease losses and balances of loans and leases by portfolio segment for each of the three and nine months ended June 30, 2019 and 2018 was as follows:

Allowance for loan and lease losses:	Beginning balance				Provision (recovery) for loan and lease losses				Charge-offs				Recoveries				Ending balance
Three Months Ended June 30, 2019	(Dollars in Thousands)
National Lending
Asset based lending	$	3,499			$	2,685			$	(1,380	)		$	3			$	4,807
Factoring	1,761				2,747				(1,335		)		31				3,204
Lease financing	1,965				(13		)		(736		)		203				1,419
Insurance premium finance	919				201				(275		)		171				1,016
SBA/USDA	474				449				—				—				923
Other commercial finance	525				432				—				—				957
Commercial finance	9,143				6,501				(3,726		)		408				12,326
Consumer credit products	1,314				142				—				—				1,456
Other consumer finance	5,130				1,890				(1,398		)		28				5,650
Consumer finance	6,444				2,032				(1,398		)		28				7,106
Tax services	24,102				914				(9,627		)		36				15,425
Warehouse finance	185				65				—				—				250
Total National Lending	39,874				9,512				(14,751		)		472				35,107
Community Banking
Commercial real estate and operating	6,673				(249		)		—				—				6,424
Consumer one-to-four family real estate and other	958				(65		)		—				—				893
Agricultural real estate and operating	1,167				(86		)		—				—				1,081
Total Community Banking	8,798				(400		)		—				—				8,398
Total	$	48,672			$	9,112			$	(14,751	)		$	472			$	43,505

Allowance for loan and lease losses:	Beginning balance				Provision (recovery) for loan and lease losses				Charge-offs				Recoveries				Ending balance
Nine Months Ended June 30, 2019	(Dollars in Thousands)
National Lending
Asset based lending	$	107			$	6,213			$	(1,642	)		$	129			$	4,807
Factoring	64				5,769				(2,711		)		82				3,204
Lease financing	59				1,529				(2,198		)		2,029				1,419
Insurance premium finance	1,031				2,091				(2,359		)		253				1,016
SBA/USDA	13				910				—				—				923
Other commercial finance	28				929				—				—				957
Commercial finance	1,302				17,441				(8,910		)		2,493				12,326
Consumer credit products	785				671				—				—				1,456
Other consumer finance	2,820				8,249				(5,477		)		58				5,650
Consumer finance	3,605				8,920				(5,477		)		58				7,106
Tax services	—				24,883				(9,670		)		212				15,425
Warehouse finance	65				185				—				—				250
Total National Lending	4,972				51,429				(24,057		)		2,763				35,107
Community Banking
Commercial real estate and operating	6,220				204				—				—				6,424
Consumer one-to-four family real estate and other	632				281				(20		)		—				893
Agricultural real estate and operating	1,216				(385		)		—				250				1,081
Total Community Banking	8,068				100				(20		)		250				8,398
Total	$	13,040			$	51,529			$	(24,077	)		$	3,013			$	43,505

Allowance for loan and lease losses:	Beginning balance				Provision (recovery) for loan and lease losses				Charge-offs				Recoveries				Ending balance
Three Months Ended June 30, 2018	(Dollars in Thousands)
National Lending
Insurance premium finance	$	746			$	304			$	(243	)		$	99			$	906
Other commercial finance	4				8				—				—				12
Commercial finance	750				312				(243		)		99				918
Consumer credit products	—				264				—				—				264
Other consumer finance	—				3,000				—				—				3,000
Consumer finance	—				3,264				—				—				3,264
Tax services	19,573				1,189				(10,507		)		1				10,256
Total National Lending	20,323				4,765				(10,750		)		100				14,438
Community Banking
Commercial real estate and operating	4,100				687				—				—				4,787
Consumer one-to-four family real estate and other	901				(218		)		—				—				683
Agricultural real estate and operating	765				(51		)		—				207				921
Unallocated	989				132				—				—				1,121
Total Community Banking	6,755				550				—				207				7,512
Total	$	27,078			$	5,315			$	(10,750	)		$	307			$	21,950

Allowance for loan and lease losses:	Beginning balance				Provision (recovery) for loan and lease losses				Charge-offs				Recoveries				Ending balance
Nine Months Ended June 30, 2018	(Dollars in Thousands)
National Lending
Insurance premium finance	$	796			$	569			$	(711	)		$	252			$	906
Other commercial finance	4				8				—				—				12
Commercial finance	800				577				(711		)		252				918
Consumer credit products	—				264				—				—				264
Other consumer finance	—				3,000				—				—				3,000
Consumer finance	—				3,264				—				—				3,264
Tax services	5				20,335				(10,507		)		423				10,256
Total National Lending	805				24,176				(11,218		)		675				14,438
Community Banking
Commercial real estate and operating	2,820				1,967				—				—				4,787
Consumer one-to-four family real estate and other	809				(98		)		(31		)		3				683
Agricultural real estate and operating	2,574				(1,914		)		—				261				921
Unallocated	526				595				—				—				1,121
Total Community Banking	6,729				550				(31		)		264				7,512
Total	$	7,534			$	24,726			$	(11,249	)		$	939			$	21,950

The following tables provide details regarding the allowance for loan and lease losses and balance by type of allowance as of June 30, 2019 and September 30, 2018.

	Allowance												Loans and Leases
Recorded Investment	Ending balance: individually evaluated for impairment				Ending balance: collectively evaluated for impairment				Total				Ending balance: individually evaluated for impairment				Ending balance: collectively evaluated for impairment				Total
As of June 30, 2019	(Dollars in Thousands)
National Lending
Asset based lending	$	12			$	4,795			$	4,807			$	8,119			$	607,190			$	615,309
Factoring	255				2,949				3,204				7,795				312,549				320,344
Lease financing	—				1,419				1,419				5,455				336,502				341,957
Insurance premium finance	—				1,016				1,016				—				358,772				358,772
SBA/USDA	—				923				923				1,276				98,515				99,791
Other commercial finance	—				957				957				—				99,677				99,677
Commercial finance	267				12,059				12,326				22,645				1,813,205				1,835,850
Consumer credit products	—				1,456				1,456				—				155,539				155,539
Other consumer finance	—				5,650				5,650				1,039				163,688				164,727
Consumer finance	—				7,106				7,106				1,039				319,227				320,266
Tax services	—				15,425				15,425				—				24,410				24,410
Warehouse finance	—				250				250				—				250,003				250,003
Total National Lending	267				34,840				35,107				23,684				2,406,845				2,430,529
Community Banking
Commercial real estate and operating	—				6,424				6,424				319				877,093				877,412
Consumer one-to-four family real estate and other	—				893				893				290				256,563				256,853
Agricultural real estate and operating	—				1,081				1,081				1,237				59,932				61,169
Total Community Banking	—				8,398				8,398				1,846				1,193,588				1,195,434
Total	$	267			$	43,238			$	43,505			$	25,530			$	3,600,433			$	3,625,963

	Allowance												Loans and Leases
Recorded Investment	Ending balance: individually evaluated for impairment(1)				Ending balance: collectively evaluated for impairment(1)				Total				Ending balance: individually evaluated for impairment				Ending balance: collectively evaluated for impairment				Total
As of September 30, 2018	(Dollars in Thousands)
National Lending
Asset based lending	$	—			$	107			$	107			$	1,404			$	476,513			$	477,917
Factoring	—				64				64				3,331				280,890				284,221
Lease financing	—				59				59				8,877				256,438				265,315
Insurance premium finance	—				1,031				1,031				—				337,877				337,877
SBA/USDA	—				13				13				—				59,374				59,374
Other commercial finance	—				28				28				—				85,145				85,145
Commercial finance	—				1,302				1,302				13,612				1,496,237				1,509,849
Consumer credit products	—				785				785				—				80,605				80,605
Other consumer finance	—				2,820				2,820				—				189,756				189,756
Consumer finance	—				3,605				3,605				—				270,361				270,361
Tax services	—				—				—				—				1,073				1,073
Warehouse finance	—				65				65				—				65,000				65,000
Total National Lending	—				4,972				4,972				13,612				1,832,671				1,846,283
Community Banking
Commercial real estate and operating	—				6,220				6,220				451				790,439				790,890
Consumer one-to-four family real estate and other	—				632				632				94				247,224				247,318
Agricultural real estate and operating	—				1,216				1,216				1,454				59,044				60,498
Total Community Banking	—				8,068				8,068				1,999				1,096,707				1,098,706
Total	$	—			$	13,040			$	13,040			$	15,611			$	2,929,378			$	2,944,989

⁽¹⁾ Balances have been restated from what was previously reported as of September 30, 2018 on the Company's Annual Report on Form 10-K for its fiscal year ended September 30, 2018.

Asset Classification of Loans and Leases

The asset classification of loans and leases at June 30, 2019 and September 30, 2018 were as follows:

Asset Classification	Pass				Watch				Special Mention				Substandard				Total
June 30, 2019	(Dollars in Thousands)
National Lending
Asset based lending	$	539,623			$	—			$	67,567			$	8,119			$	615,309
Factoring	272,589				—				39,960				7,795				320,344
Lease financing	323,539				—				12,963				5,455				341,957
Insurance premium finance	358,772				—				—				—				358,772
SBA/USDA	90,110				—				8,405				1,276				99,791
Other commercial finance	99,108				—				569				—				99,677
Commercial finance	1,683,741				—				129,464				22,645				1,835,850
Consumer credit products	155,539				—				—				—				155,539
Other consumer finance	164,727				—				—				—				164,727
Consumer finance	320,266				—				—				—				320,266
Tax services	24,410				—				—				—				24,410
Warehouse finance	250,003				—				—				—				250,003
Total National Lending	2,278,420				—				129,464				22,645				2,430,529
Community Banking
Commercial real estate and operating	866,255				3,962				3,487				3,708				877,412
Consumer one-to-four family real estate and other	254,959				1,403				462				29				256,853
Agricultural real estate and operating	42,808				4,148				5,615				8,598				61,169
Total Community Banking	1,164,022				9,513				9,564				12,335				1,195,434
Total loans and leases	$	3,442,442			$	9,513			$	139,028			$	34,980			$	3,625,963

Asset Classification	Pass				Watch				Special Mention				Substandard				Total
September 30, 2018	(Dollars in Thousands)
National Lending
Asset based lending	$	418,635			$	—			$	57,877			$	1,405			$	477,917
Factoring	248,246				—				32,644				3,331				284,221
Lease financing	252,487				—				3,951				8,877				265,315
Insurance premium finance	336,296				—				1,581				—				337,877
SBA/USDA	39,093				—				20,281				—				59,374
Other commercial finance	85,145				—				—				—				85,145
Commercial finance	1,379,902				—				116,334				13,613				1,509,849
Consumer credit products	80,605				—				—				—				80,605
Other consumer finance	189,756				—				—				—				189,756
Consumer finance	270,361				—				—				—				270,361
Tax services	1,073				—				—				—				1,073
Warehouse finance	65,000				—				—				—				65,000
Total National Lending	1,716,336				—				116,334				13,613				1,846,283
Community Banking
Commercial real estate and operating	778,445				12,251				194				—				790,890
Consumer one-to-four family real estate and other	246,463				537				239				79				247,318
Agricultural real estate and operating	42,292				2,447				4,872				10,887				60,498
Total Community Banking	1,067,200				15,235				5,305				10,966				1,098,706
Total loans and leases	$	2,783,536			$	15,235			$	121,639			$	24,579			$	2,944,989

Past Due Loans and Leases

Past due loans and leases at June 30, 2019 and September 30, 2018 were as follows:

	Accruing and Non-accruing Loans and Leases																								Non-performing Loans and Leases
Past Due Loans and Leases	30-59 Days Past Due				60-89 Days Past Due				> 89 Days Past Due				Total Past Due				Current				Total Loans and Leases Receivable				> 89 Days Past Due and Accruing				Non-accrual balance				Total
June 30, 2019	(Dollars in Thousands)
National Lending
Asset based lending	$	1,701			$	428			$	2,890			$	5,019			$	610,290			$	615,309			$	180			$	5,654			$	5,834
Factoring	—				—				20				20				320,324				320,344				—				4,846				4,846
Lease financing	2,080				1,816				5,408				9,304				332,653				341,957				4,225				1,936				6,161
Insurance premium finance	2,233				1,081				1,679				4,993				353,779				358,772				1,679				—				1,679
SBA/USDA	85				—				259				344				99,447				99,791				—				259				259
Other commercial finance	—				—				—				—				99,677				99,677				—				—				—
Commercial finance	6,099				3,325				10,256				19,680				1,816,170				1,835,850				6,084				12,695				18,779
Consumer credit products	1,454				1,039				703				3,196				152,343				155,539				703				—				703
Other consumer finance	996				614				1,083				2,693				162,034				164,727				1,083				—				1,083
Consumer finance	2,450				1,653				1,786				5,889				314,377				320,266				1,786				—				1,786
Tax services	—				24,410				—				24,410				—				24,410				—				—				—
Warehouse finance	—				—				—				—				250,003				250,003				—				—				—
Total National Lending	8,549				29,388				12,042				49,979				2,380,550				2,430,529				7,870				12,695				20,565
Community Banking
Commercial real estate and operating	—				—				—				—				877,412				877,412				—				—				—
Consumer one-to-four family real estate and other	54				36				233				323				256,530				256,853				—				233				233
Agricultural real estate and operating	1,745				—				—				1,745				59,424				61,169				—				—				—
Total Community Banking	1,799				36				233				2,068				1,193,366				1,195,434				—				233				233
Total Loans and Leases	$	10,348			$	29,424			$	12,275			$	52,047			$	3,573,916			$	3,625,963			$	7,870			$	12,928			$	20,798

	Accruing and Non-accruing Loans and Leases																								Non-performing Loans and Leases
Past Due Loans and Leases	30-59 Days Past Due				60-89 Days Past Due				> 89 Days Past Due				Total Past Due				Current				Total Loans and Leases Receivable				> 89 Days Past Due and Accruing				Non-accrual balance				Total
September 30, 2018	(Dollars in Thousands)
National Lending
Asset based lending	$	1,235			$	2,151			$	94			$	3,480			$	474,437			$	477,917			$	94			$	—			$	94
Factoring	—				—				—				—				284,221				284,221				—				—				—
Lease financing	16,542				532				2,921				19,995				245,320				265,315				726				2,864				3,590
Insurance premium finance	1,864				1,019				2,981				5,864				332,013				337,877				2,981				—				2,981
SBA/USDA	1,067				—				—				1,067				58,307				59,374				—				—				—
Other commercial finance	—				—				—				—				85,145				85,145				—				—				—
Commercial finance	20,708				3,702				5,996				30,406				1,479,443				1,509,849				3,801				2,864				6,665
Consumer credit products	532				284				147				963				79,642				80,605				147				—				147
Other consumer finance	2,677				1,311				2,237				6,225				183,531				189,756				2,237				—				2,237
Consumer finance	3,209				1,595				2,384				7,188				263,173				270,361				2,384				—				2,384
Tax services	—				—				1,073				1,073				—				1,073				1,073				—				1,073
Warehouse finance	—				—				—				—				65,000				65,000				—				—				—
Total National Lending	23,917				5,297				9,453				38,667				1,807,616				1,846,283				7,258				2,864				10,122
Community Banking
Commercial real estate and operating	—				—				—				—				790,890				790,890				—				—				—
Consumer one-to-four family real estate and other	105				—				79				184				247,134				247,318				79				—				79
Agricultural real estate and operating	—				—				—				—				60,498				60,498				—				—				—
Total Community Banking	105				—				79				184				1,098,522				1,098,706				79				—				79
Total Loans and Leases	$	24,022			$	5,297			$	9,532			$	38,851			$	2,906,138			$	2,944,989			$	7,337			$	2,864			$	10,201

Impaired Loans and Leases

Impaired loans and leases at June 30, 2019 and September 30, 2018 were as follows:

June 30, 2019	Recorded Balance				Unpaid Principal Balance				Specific Allowance
Loans and leases without a specific valuation allowance	(Dollars in Thousands)
National Lending
Asset based lending	$	8,024			$	9,362			$	—
Factoring	3,580				4,655				—
Lease financing	5,455				5,455				—
SBA/USDA	1,276				1,276				—
Commercial finance	18,335				20,748				—
Other consumer finance	1,039				1,089				—
Consumer finance	1,039				1,089				—
Total National Lending	19,374				21,837				—
Community Banking
Commercial real estate and operating	319				319				—
Consumer one-to-four family real estate and other	290				290				—
Agricultural real estate and operating	1,237				1,237				—
Total Community Banking	1,846				1,846				—
Total	$	21,220			$	23,683			$	—
Loans and leases with a specific valuation allowance
National Lending
Asset based lending	$	95			$	107			$	12
Factoring	4,215				5,555				255
Commercial finance	4,310				5,662				267
Total National Lending	4,310				5,662				267
Total	$	4,310			$	5,662			$	267

September 30, 2018	Recorded Balance				Unpaid Principal Balance				Specific Allowance
Loans and leases without a specific valuation allowance	(Dollars in Thousands)
National Lending
Asset based lending	$	1,325			$	1,325			$	—
Factoring	1,383				1,713				—
Lease financing	5,491				5,491				—
Commercial finance	8,199				8,529				—
Total National Lending	8,199				8,529				—
Community Banking
Commercial real estate and operating	405				405				—
Consumer one-to-four family real estate and other	140				140				—
Agricultural real estate and operating	1,454				1,454				—
Total Community Banking	1,999				1,999				—
Total	$	10,198			$	10,528			$	—
Loans and leases with a specific valuation allowance
National Lending
Asset based lending	$	79			$	79			$	22
Factoring	1,948				2,198				49
Lease financing	3,386				3,386				517
Commercial finance	5,413				5,663				588
Total National Lending	5,413				5,663				588
Total	$	5,413			$	5,663			$	588

The following table provides the average recorded investment in impaired loans and leases for the three- and nine-month periods ended June 30, 2019 and 2018.

Three Months Ended June 30,	2019								2018
	Average Recorded Investment				Recognized Interest Income				Average Recorded Investment				Recognized Interest Income
	(Dollars in Thousands)
National Lending
Asset based lending	$	6,683			$	88			$	—			$	—
Factoring	6,621				—				—				—
Lease financing	3,351				—				—				—
SBA/USDA	425				—				—				—
Commercial finance	17,080				88				—				—
Other consumer finance	1,190				28				—				—
Consumer finance	1,190				28				—				—
Total National Lending	18,270				116				—				—
Community Banking
Commercial real estate and operating	106				5				604				4
Consumer one-to-four family real estate and other	186				1				342				2
Agricultural real estate and operating	1,226				28				2,670				42
Total Community Banking	1,518				34				3,616				48
Total loans and leases	$	19,788			$	150			$	3,616			$	48

Nine Months Ended June 30,	2019								2018
	Average Recorded Investment				Recognized Interest Income				Average Recorded Investment				Recognized Interest Income
	(Dollars in Thousands)
National Lending
Asset based lending	$	3,993			$	262			$	—			$	—
Factoring	4,178				5				—				—
Lease financing	5,012				17				—				—
SBA/USDA	142				—				—				—
Commercial finance	13,325				284				—				—
Other consumer finance	1,215				38				—				—
Consumer finance	1,215				38				—				—
Total National Lending	14,540				322				—				—
Community Banking
Commercial real estate and operating	259				9				761				14
Consumer one-to-four family real estate and other	154				3				224				11
Agricultural real estate and operating	1,371				63				1,567				106
Total Community Banking	1,784				75				2,552				131
Total loans and leases	$	16,324			$	397			$	2,552			$	131

X

- Definition

Schedule of Loans Purchased and Sold by Portfolio Segment [Table Text Block]

+ References

No definition available.

+ Details

Name:	cash_ScheduleofLoansPurchasedandSoldbyPortfolioSegmentTableTextBlock
Namespace Prefix:	cash_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of allowance for credit loss on financing receivable.

+ 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
-URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953423-111524

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919249-210447

+ Details

Name:	us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
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 http://asc.fasb.org/extlink&oid=119407570&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 http://asc.fasb.org/extlink&oid=118936363&loc=SL6953659-111524

+ Details

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

X

- Definition

Tabular disclosure of impaired financing receivables.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=118936363&loc=d3e5212-111524

+ Details

Name:	us-gaap_ImpairedFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_LoansAndLeasesReceivableDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
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 http://asc.fasb.org/extlink&oid=119407570&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 http://asc.fasb.org/extlink&oid=118936363&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 http://asc.fasb.org/extlink&oid=118955255&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 http://asc.fasb.org/extlink&oid=118936363&loc=d3e5111-111524

+ Details

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

X

- Definition

Tabular disclosure of maturity of undiscounted cash flows to be received on annual basis for sales-type and direct financing leases receivable. Includes, but is not limited to, reconciliation to lease receivable recognized in statement of financial position.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 842
-SubTopic 30
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=119202524&loc=SL77919391-209981

+ Details

Name:	us-gaap_SalesTypeAndDirectFinancingLeasesLeaseReceivableMaturityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of components of income from sales-type lease.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 50
-Paragraph 6A
-URI http://asc.fasb.org/extlink&oid=118952077&loc=SL77927221-108306

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 842
-SubTopic 30
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=119202524&loc=SL77919372-209981

+ Details

Name:	us-gaap_SalesTypeLeaseLeaseIncomeTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum: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 http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

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