XML 43 R31.htm IDEA: XBRL DOCUMENT v3.20.4

LOANS AND LEASES, NET (Tables)

3 Months Ended

Dec. 31, 2020

Loans and Leases Receivable Disclosure [Abstract]

Schedule of Loans Receivable

Loans and leases consist of the following:

(Dollars in Thousands)			December 31, 2020						September 30, 2020
National Lending
Term lending			$	881,306					$	805,323
Asset based lending			242,298						182,419
Factoring			275,650						281,173
Lease financing			283,722						281,084
Insurance premium finance			338,227						337,940
SBA/USDA			300,707						318,387
Other commercial finance			101,209						101,658
Commercial finance			2,423,119						2,307,984
Consumer credit products			88,595						89,809
Other consumer finance			162,423						134,342
Consumer finance			251,018						224,151
Tax services			92,548						3,066
Warehouse finance			318,937						293,375
Total National Lending			3,085,622						2,828,576
Community Banking
Commercial real estate and operating			339,141						457,371
Consumer one-to-four family real estate and other			5,077						16,486
Agricultural real estate and operating			9,724						11,707
Total Community Banking			353,942						485,564
Total loans and leases			3,439,564						3,314,140
Net deferred loan origination fees (costs)			9,111						8,625
Total gross loans and leases			3,448,675						3,322,765
Allowance for credit losses			(72,389)						(56,188)
Total loans and leases, net			$	3,376,286					$	3,266,577

Schedule of Loans Purchased and Sold by Portfolio Segment

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

			Three Months Ended December 31,
(Dollars in Thousands)			2020						2019
Loans Purchased
Loans held for investment:
Total National Lending			$	62,631					$	14,464
Total Community Banking			2,299						4,349
Total purchases			$	64,930					$	18,813
Loans Sold
Loans held for sale:
Total National Lending			$	321,864					$	143,035
Total Community Banking			129,788						—
Loans held for investment:
Total Community Banking			—						3,099
Total sales			$	451,652					$	146,134

Sales-type Lease, Lease Income

The net investment in direct financing and sales-type leases was comprised of the following:

(Dollars in Thousands)			December 31, 2020						September 30, 2020
Carrying Amount			$	300,748					$	299,487
Unguaranteed residual assets			17,488						17,203
Unamortized initial direct costs			2,056						2,078
Unearned income			(34,514)						(35,606)
Total net investment in direct financing and sales-type leases			$	285,778					$	283,162

Operating Lease, Lease Income

The components of total lease income were as follows:

			Three Months Ended December 31,
(Dollars in Thousands)			2020						2019
Interest income - loans and leases
Interest income on net investments in direct financing and sales-type leases			$	5,319					$	4,087
Leasing and equipment finance noninterest income
Lease income from operating lease payments			10,041						11,203
Profit (loss) recorded on commencement date on sales-type leases			71						471
Other(1)			69						750
Total leasing and equipment finance noninterest income			10,181						12,424
Total lease income			$	15,500					$	16,511

(1) Other leasing and equipment finance noninterest income consists of gains (losses) on sales of leased equipment, fees and service charges on leases and gains (losses) on sales of leases.

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

Undiscounted future minimum lease payments receivable for direct financing and sales-type leases and a reconciliation to the carrying amount recorded were as follows:

(Dollars in Thousands)			December 31, 2020
Remaining in 2021			$	85,352
2022			95,224
2023			66,168
2024			36,759
2025			13,669
Thereafter			3,576
Equipment under leases not yet commenced			—
Total undiscounted future minimum lease payments receivable for direct financing and sales-type leases			300,748
Third-party residual value guarantees			—
Total carrying amount of direct financing and sales-type leases			$	300,748

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

Activity in the allowance for credit losses and balances of loans and leases by portfolio segment for each of the three months ended was as follows:

			Three Months Ended December 31, 2020
(Dollars in Thousands)			Beginning Balance						Impact of CECL Adoption						Provision (Recovery) for Credit Losses(2)						Charge-offs						Recoveries						Ending Balance
Allowance for credit losses:
National Lending
Term lending			$	15,211					$	9,999					$	6,026					$	(3,312)					$	296					$	28,220
Asset based lending			1,406						164						839						(600)						—						1,809
Factoring			3,027						987						(1,416)						(1)						1,122						3,719
Lease financing			7,023						(556)						1,112						(876)						81						6,784
Insurance premium finance			2,129						(965)						488						(656)						289						1,285
SBA/USDA			940						2,720						(497)						—						1						3,164
Other commercial finance			182						364						(67)						—						—						479
Commercial finance			29,918						12,713						6,485						(5,445)						1,789						45,460
Consumer credit products			845						—						(10)						—						—						835
Other consumer finance			2,821						5,998						1,482						(218)						93						10,176
Consumer finance			3,666						5,998						1,472						(218)						93						11,011
Tax services			2						—						454						—						956						1,412
Warehouse finance			294						(1)						26						—						—						319
Total National Lending			33,880						18,710						8,437						(5,663)						2,838						58,202
Community Banking
Commercial real estate and operating			21,867						(5,616)						(2,119)						(11)						—						14,121
Consumer one-to-four family real estate and other			298						(247)						(32)						—						—						19
Agricultural real estate and operating			143						(74)						(22)						—						—						47
Total Community Banking			22,308						(5,937)						(2,173)						(11)						—						14,187
Total loans and leases			56,188						12,773						6,264						(5,674)						2,838						72,389
Unfunded commitments(1)			32						831						(175)						—						—						688
Total			$	56,220					$	13,604					$	6,089					$	(5,674)					$	2,838					$	73,077

(1) Reserve for unfunded commitments is recognized within other liabilities on the Consolidated Statement of Financial Condition.

(2) As a result of the adoption of CECL, effective October 1, 2020, the provision for credit losses includes the provision for unfunded commitments that was previously included within other noninterest expense.

			Three Months Ended December 31, 2019
(Dollars in Thousands)			Beginning Balance						Provision (Recovery) for Loan and Lease Losses						Charge-offs						Recoveries						Ending Balance
Allowance for loan and lease losses:
National Lending
Term lending			$	5,533					$	3,401					$	(2,295)					$	111					$	6,750
Asset based lending			2,437						(461)						—						19						1,995
Factoring			3,261						257						(389)						419						3,548
Lease financing			1,275						504						(215)						131						1,695
Insurance premium finance			1,024						141						(285)						90						970
SBA/USDA			383						382						—						—						765
Other commercial finance			683						(523)						—						—						160
Commercial finance			14,596						3,701						(3,184)						770						15,883
Consumer credit products			1,044						63						—						—						1,107
Other consumer finance			5,118						476						(734)						29						4,889
Consumer finance			6,162						539						(734)						29						5,996
Tax services			—						911						—						739						1,650
Warehouse finance			263						6						—						—						269
Total National Lending			21,021						5,157						(3,918)						1,538						23,798
Community Banking
Commercial real estate and operating			6,208						(1,543)						—						—						4,665
Consumer one-to-four family real estate and other			1,053						(22)						—						—						1,031
Agricultural real estate and operating			867						(185)						—						—						682
Total Community Banking			8,218						(1,750)						—						—						6,378
Total			$	29,149					$	3,407					$	(3,918)					$	1,538					$	30,176

The following tables provide additional disclosures previously required by ASC Topic 310 related to the Company's September 30, 2020 balances.

			Allowance																		Loans and Leases
(Dollars in Thousands)			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
Recorded Investment
National Lending
Term lending			$	3,155					$	12,056					$	15,211					$	26,085					$	779,238					$	805,323
Asset based lending			355						1,051						1,406						5,317						177,102						182,419
Factoring			274						2,753						3,027						5,071						276,102						281,173
Lease financing			1,194						5,829						7,023						4,697						276,387						281,084
Insurance premium finance			—						2,129						2,129						—						337,940						337,940
SBA/USDA			—						940						940						1,436						316,951						318,387
Other commercial finance			—						182						182						—						101,658						101,658
Commercial finance			4,978						24,940						29,918						42,606						2,265,378						2,307,984
Consumer credit products			—						845						845						—						89,809						89,809
Other consumer finance			—						2,821						2,821						1,987						132,355						134,342
Consumer finance			—						3,666						3,666						1,987						222,164						224,151
Tax services			—						2						2						—						3,066						3,066
Warehouse finance			—						294						294						—						293,375						293,375
Total National Lending			4,978						28,902						33,880						44,593						2,783,983						2,828,576
Community Banking
Commercial real estate and operating			141						21,726						21,867						160						457,211						457,371
Consumer one-to-four family real estate and other			—						298						298						104						16,382						16,486
Agricultural real estate and operating			—						143						143						6,421						5,286						11,707
Total Community Banking			141						22,167						22,308						6,685						478,879						485,564
Total			$	5,119					$	51,069					$	56,188					$	51,278					$	3,262,862					$	3,314,140

Asset Classification by Credit Quality Indicators of Loans and Leases

The amortized cost basis of loans and leases by asset classification and year of origination was as follows:

			Amortized Cost Basis
(Dollars in Thousands)			Term Loans and Leases by Origination Year																		Revolving Loans and Leases			Total
As of December 31, 2020			2021			2020			2019			2018			2017			Prior
Term lending
Pass			$	107,414		$	321,578		$	130,293		$	68,889		$	46,776		$	123,244		$	—		$	798,194
Watch			718			4,081			8,058			915			3,850			11,660			—			29,282
Special Mention			—			6,322			4,220			1,332			269			2,101			—			14,244
Substandard			1,092			14,147			12,326			7,691			—			1,766			—			37,022
Doubtful			—			1,264			832			456			—			12			—			2,564
Total			109,224			347,392			155,729			79,283			50,895			138,783			—			881,306
Asset based lending
Pass			—			—			—			—			—			—			147,064			147,064
Watch			—			—			—			—			—			—			73,402			73,402
Special Mention			—			—			—			—			—			—			19,750			19,750
Substandard			—			—			—			—			—			—			2,082			2,082
Total			—			—			—			—			—			—			242,298			242,298
Factoring
Pass			—			—			—			—			—			—			217,566			217,566
Watch			—			—			—			—			—			—			31,257			31,257
Special Mention			—			—			—			—			—			—			18,779			18,779
Substandard			—			—			—			—			—			—			8,048			8,048
Total			—			—			—			—			—			—			275,650			275,650
Lease financing
Pass			32,970			161,904			51,762			16,780			1,282			2,297			—			266,995
Watch			132			6,619			236			954			272			55			—			8,268
Special Mention			—			2,048			1,295			213			—			—			—			3,556
Substandard			—			288			3,585			277			3			496			—			4,649
Doubtful			—			51			114			89			—			—			—			254
Total			33,102			170,910			56,992			18,313			1,557			2,848			—			283,722
Insurance premium finance
Pass			173,400			164,238			41			—			—			—			—			337,679
Watch			—			127			3			—			—			—			—			130
Special Mention			—			175			2			—			—			—			—			177
Substandard			—			135			21			—			—			—			—			156
Doubtful			—			83			2			—			—			—			—			85
Total			173,400			164,758			69			—			—			—			—			338,227
SBA/USDA
Pass			724			222,726			25,001			22,946			9,505			5,025			—			285,927
Watch			—			6,811			643			457			1,381			966			—			10,258
Special Mention			—			—			—			1,823			—			73			—			1,896
Substandard			—			—			—			1,209			703			714			—			2,626
Total			724			229,537			25,644			26,435			11,589			6,778			—			300,707

Other commercial finance
Pass			2,450			4,841			8,183			4,080			4,137			74,263			—			97,954
Watch			867			—			—			—			—			2,107			—			2,974
Special Mention			—			—			—			—			—			—			—			—
Substandard			—			281			—			—			—			—			—			281
Total			3,317			5,122			8,183			4,080			4,137			76,370			—			101,209
Warehouse finance
Pass			—			—			—			—			—			—			318,937			318,937
Total			—			—			—			—			—			—			318,937			318,937
Total National Lending
Pass			316,958			875,287			215,280			112,695			61,700			204,829			683,567			2,470,316
Watch			1,717			17,638			8,940			2,326			5,503			14,788			104,659			155,571
Special Mention			—			8,545			5,517			3,368			269			2,174			38,529			58,402
Substandard			1,092			14,851			15,932			9,177			706			2,976			10,130			54,864
Doubtful			—			1,398			948			545			—			12			—			2,903
Total			319,767			917,719			246,617			128,111			68,178			224,779			836,885			2,742,056
Commercial real estate and operating
Pass			—			10,122			99,181			75,915			32,338			50			300			217,906
Watch			—			—			8,046			57,291			28,157			6,593			—			100,087
Special Mention			—			926			—			—			—			1,455			—			2,381
Substandard			—			300			700			16,896			—			311			—			18,207
Doubtful			—			—			560			—			—			—			—			560
Total			—			11,348			108,487			150,102			60,495			8,409			300			339,141
Consumer 1-4 family real estate and other
Pass			—			—			161			645			381			2,940			8			4,135
Watch			—			—			—			236			—			—			—			236
Special Mention			—			—			—			—			139			66			206			411
Substandard			—			—			111			—			41			143			—			295
Total			—			—			272			881			561			3,149			214			5,077
Agricultural real estate and other
Pass			—			—			85			—			—			—			—			85
Watch			—			1,583			—			—			—			—			—			1,583
Special Mention			—			—			—			111			—			2,694			—			2,805
Substandard			—			3,394			—			913			—			594			350			5,251
Total			—			4,977			85			1,024			—			3,288			350			9,724
Total Community Bank
Pass			—			10,122			99,427			76,560			32,719			2,990			308			222,126
Watch			—			1,583			8,046			57,527			28,157			6,593			—			101,906
Special Mention			—			926			—			111			139			4,215			206			5,597
Substandard			—			3,694			811			17,809			41			1,048			350			23,753
Doubtful			—			—			560			—			—			—			—			560
Total			—			16,325			108,844			152,007			61,056			14,846			864			353,942
Total Loans and Leases
Pass			316,958			885,409			314,707			189,255			94,419			207,819			683,875			2,692,442
Watch			1,717			19,221			16,986			59,853			33,660			21,381			104,659			257,477
Special Mention			—			9,471			5,517			3,479			408			6,389			38,735			63,999
Substandard			1,092			18,545			16,743			26,986			747			4,024			10,480			78,617
Doubtful			—			1,398			1,508			545			—			12			—			3,463
Total			$	319,767		$	934,044		$	355,461		$	280,118		$	129,234		$	239,625		$	837,749		$	3,095,998

The recorded investment of loans and leases by asset classification was as follows:

Asset Classification			Pass						Watch						Special Mention						Substandard						Doubtful						Total
As of September 30, 2020			(Dollars in Thousands)
National Lending
Term lending			$	725,101					$	29,637					$	24,501					$	21,249					$	4,835					$	805,323
Asset based lending			102,013						62,512						12,577						5,317						—						182,419
Factoring			217,245						45,200						13,657						5,071						—						281,173
Lease financing			264,700						8,879						2,808						4,148						549						281,084
Insurance premium finance			336,364						284						222						701						369						337,940
SBA/USDA			308,549						8,328						74						1,436						—						318,387
Other commercial finance			100,727						931						—						—						—						101,658
Commercial finance			2,054,699						155,771						53,839						37,922						5,753						2,307,984
Warehouse finance			293,375						—						—						—						—						293,375
Total National Lending			2,348,074						155,771						53,839						37,922						5,753						2,601,359
Community Banking
Commercial real estate and operating			336,236						98,295						4,049						18,211						580						457,371
Consumer one-to-four family real estate and other			15,648						41						609						188						—						16,486
Agricultural real estate and operating			1,526						—						4,930						5,251						—						11,707
Total Community Banking			353,410						98,336						9,588						23,650						580						485,564
Total loans and leases			$	2,701,484					$	254,107					$	63,427					$	61,572					$	6,333					$	3,086,923

Past Due Loans and Leases

Past due loans and leases were as follows:

			Accruing and Nonaccruing Loans and Leases																																				Nonperforming Loans and Leases
(Dollars in Thousands)			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
As of December 31, 2020
Loans held for sale			$	165					$	—					$	—					$	165					$	133,494					$	133,659					$	—					$	—					$	—
National Lending
Term lending			8,467						2,442						10,211						21,120						860,186						881,306						385						13,741						14,126
Asset based lending			—						—						—						—						242,298						242,298						—						917						917
Factoring			—						—						—						—						275,650						275,650						—						842						842
Lease financing			11,257						4,144						3,424						18,825						264,897						283,722						1,042						2,607						3,649
Insurance premium finance			3,349						772						665						4,786						333,441						338,227						665						—						665
SBA/USDA			375						—						600						975						299,732						300,707						—						600						600
Other commercial finance			—						—						—						—						101,209						101,209						—						—						—
Commercial finance			23,448						7,358						14,900						45,706						2,377,413						2,423,119						2,092						18,707						20,799
Consumer credit products			661						301						457						1,419						87,176						88,595						457						—						457
Other consumer finance			754						103						675						1,532						160,891						162,423						675						—						675
Consumer finance			1,415						404						1,132						2,951						248,067						251,018						1,132						—						1,132
Tax services			—						—						—						—						92,548						92,548						—						—						—
Warehouse finance			—						—						—						—						318,937						318,937						—						—						—
Total National Lending			24,863						7,762						16,032						48,657						3,036,965						3,085,622						3,224						18,707						21,931
Community Banking
Commercial real estate and operating			13						—						560						573						338,568						339,141						—						18,456						18,456
Consumer one-to-four family real estate and other			—						—						50						50						5,027						5,077						—						164						164
Agricultural real estate and operating			—						—						1,769						1,769						7,955						9,724						—						1,769						1,769
Total Community Banking			13						—						2,379						2,392						351,550						353,942						—						20,389						20,389
Total loans and leases held for investment			24,876						7,762						18,411						51,049						3,388,515						3,439,564						3,224						39,096						42,320
Total loans and leases			$	25,041					$	7,762					$	18,411					$	51,214					$	3,522,009					$	3,573,223					$	3,224					$	39,096					$	42,320

			Accruing and Nonaccruing Loans and Leases																																				Nonperforming Loans and Leases
(Dollars in Thousands)			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
As of September 30, 2020
Loans held for sale			$	—					$	—					$	—					$	—					$	183,577					$	183,577					$	—					$	—					$	—
National Lending
Term lending			11,900						3,851						6,390						22,141						783,182						805,323						266						16,274						16,540
Asset based lending			17						—						—						17						182,402						182,419						—						—						—
Factoring			—						—						—						—						281,173						281,173						—						1,096						1,096
Lease financing			194						9,746						6,882						16,822						264,262						281,084						4,344						3,583						7,927
Insurance premium finance			1,227						748						2,364						4,339						333,601						337,940						2,364						—						2,364
SBA/USDA			—						—						1,027						1,027						317,360						318,387						427						600						1,027
Other commercial finance			—						—						—						—						101,658						101,658						—						—						—
Commercial finance			13,338						14,345						16,663						44,346						2,263,638						2,307,984						7,401						21,553						28,954
Consumer credit products			377						358						499						1,233						88,576						89,809						499						—						499
Other consumer finance			600						536						373						1,509						132,833						134,342						373						—						373
Consumer finance			977						894						872						2,743						221,408						224,151						872						—						872
Tax services			—						—						1,743						1,743						1,323						3,066						1,743						—						1,743
Warehouse finance			—						—						—						—						293,375						293,375						—						—						—
Total National Lending			14,315						15,239						19,278						48,832						2,779,744						2,828,576						10,016						21,553						31,569
Community Banking
Commercial real estate and operating			—						—						630						630						456,741						457,371						50						580						630
Consumer one-to-four family real estate and other			905						114						50						1,069						15,417						16,486						—						50						50
Agricultural real estate and operating			—						—						1,769						1,769						9,938						11,707						—						1,769						1,769
Total Community Banking			905						114						2,449						3,468						482,096						485,564						50						2,399						2,449
Total loans and leases held for investment			15,220						15,353						21,727						52,300						3,261,840						3,314,140						10,066						23,952						34,018
Total loans and leases			$	15,220					$	15,353					$	21,727					$	52,300					$	3,445,417					$	3,497,717					$	10,066					$	23,952					$	34,018

Financing Receivable, Nonaccrual

Nonaccrual loans and leases by year of origination were as follows:

			Amortized Cost Basis
(Dollars in Thousands)			Term Loans and Leases by Origination Year																		Revolving Loans and Leases			Total
December 31, 2020			2021			2020			2019			2018			2017			Prior
National Lending
Term lending			$	42		$	4,051		$	2,117		$	3,051		$	11		$	4,469		$	—		$	13,741
Asset based lending			—			—			—			—			—			—			917			917
Factoring			—			—			—			—			—			—			842			842
Lease financing			—			90			2,106			411			—			—			—			2,607
SBA/USDA			—			—			—			—			—			600			—			600
Commercial finance			42			4,141			4,223			3,462			11			5,069			1,759			18,707
Total National Lending			42			4,141			4,223			3,462			11			5,069			1,759			18,707
Community Banking																								—
Commercial real estate and operating			—			1,260			—			300			13,618			3,278			—			18,456
Consumer one-to-four family real estate and other			—			—			41			9			—			114			—			163
Agricultural real estate and operating			—			—			—			1,419			—			—			350			1,769
Total Community Banking			—			1,260			41			1,727			13,618			3,392			350			20,388
Total nonaccrual loans and leases			$	42		$	5,401		$	4,264		$	5,189		$	13,629		$	8,461		$	2,109		$	39,096

Loans and leases that are 90 days or more delinquent and accruing by year of origination were as follows:

			Amortized Cost Basis
(Dollars in Thousands)			Term Loans and Leases by Origination Year																		Revolving Loans and Leases			Total
December 31, 2020			2021			2020			2019			2018			2017			Prior
National Lending
Term lending			$	—		$	—		$	131		$	232		$	—		$	22		$	—		$	385
Lease financing			—			543			311			184			3			1			—			1,042
Insurance premium finance			—			641			24			—			—			—			—			665
Commercial finance			—			1,184			466			416			3			23			—			2,092
Other consumer finance			—			—			—			—			—			675			—			675
Consumer finance (1)			—			—			—			—			—			675			—			675
Total National Lending			—			1,184			466			416			3			698			—			2,767
Total 90 days or more delinquent and accruing			$	—		$	1,184		$	466		$	416		$	3		$	698		$	—		$	2,767

(1) Consumer credit products are not included in the table as they are evaluated under a separate methodology for allowance for credit loss purposes that considers the overall Program structure. Refer to the Company’s most recent audited financial statements for additional information on these Programs.

Impaired Loans and Leases

Information on impaired loans and leases, all of which are deemed to be collateral dependent and are evaluated individually for the ACL, as of December 31, 2020 was as follows:

(Dollars in Thousands)			December 31, 2020
National Lending
Term lending			$	12,879
Asset based lending			908
Factoring			842
Lease financing			2,420
SBA/USDA			600
Commercial finance			17,649
Total National Lending			17,649
Community Banking
Commercial real estate and operating			18,456
Consumer one-to-four family real estate and other			173
Agricultural real estate and operating			6,343
Total Community Banking			24,972
Total			$	42,621

Information on impaired loans and leases as of September 30, 2020 was as follows:

(Dollars in Thousands)			Recorded Balance						Unpaid Principal Balance						Specific Allowance
Loans and leases without a specific valuation allowance
National Lending
Term lending			$	17,349					$	18,823					$	—
Asset based lending			3,914						3,914						—
Factoring			3,892						4,967						—
Lease financing			1,797						1,805						—
SBA/USDA			1,436						2,263						—
Commercial finance			28,388						31,772						—
Other consumer finance			1,987						2,104						—
Consumer finance			1,987						2,104						—
Total National Lending			30,375						33,876						—
Community Banking
Consumer one-to-four family real estate and other			104						104						—
Agricultural real estate and operating			6,421						6,421						—
Total Community Banking			6,525						6,525						—
Total			$	36,900					$	40,401					$	—
Loans and leases with a specific valuation allowance
National Lending
Term lending			$	8,736					$	8,736					$	3,155
Asset based lending			1,403						1,403						355
Factoring			1,179						1,191						274
Lease financing			2,900						2,900						1,194
Commercial finance			14,218						14,230						4,978
Total National Lending			14,218						14,230						4,978
Community Banking
Commercial real estate and operating			160						160						141
Total Community Banking Loans			160						160						141
Total			$	14,378					$	14,390					$	5,119

The following table provides the average recorded investment in non-accrual loans and leases:

			Three Months Ended December 31, 2020
(Dollars in Thousands)			Average Recorded Investment
National Lending
Term lending			$	14,876
Asset based lending			1,074
Factoring			935
Lease financing			3,556
SBA/USDA			600
Commercial finance			21,041
Total National Lending			21,041
Community Banking
Commercial real estate and operating			6,539
Consumer one-to-four family real estate and other			125
Agricultural real estate and operating			1,769
Total Community Banking			8,433
Total loans and leases			$	29,474

The recognized interest income on the Company's nonaccrual loans and leases during the quarter ended December 31, 2020 was not significant.

The following table provides the average recorded investment in impaired loans and leases:

			Three Months Ended December 31, 2019
(Dollars in Thousands)						Average Recorded Investment						Recognized Interest Income
National Lending
Term lending						$	19,537					$	74
Asset based lending						427						—
Factoring						3,849						—
Lease financing						3,686						—
SBA/USDA						3,788						—
Commercial finance						31,287						74
Other consumer finance						1,551						35
Consumer finance						1,551						35
Total National Lending						32,838						109
Community Banking
Commercial real estate and operating						446						13
Consumer one-to-four family real estate and other						90						8
Agricultural real estate and operating						2,921						42
Total Community Banking						3,457						63
Total loans and leases						$	36,295					$	172

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=121611835&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=121599337&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=121599337&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=121611835&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=121611835&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 components of income from operating lease.

+ References

Reference 1: 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=121576215&loc=SL77919372-209981

Reference 2: 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=121640914&loc=SL77927221-108306

+ Details

Name:	us-gaap_OperatingLeaseLeaseIncomeTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum: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 http://asc.fasb.org/extlink&oid=121599337&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=121611835&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=121647567&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=121611835&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=121576215&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=121640914&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=121576215&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=120391452&loc=d3e13212-122682

+ Details

Name:	us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum: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 http://asc.fasb.org/extlink&oid=121611835&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 http://asc.fasb.org/extlink&oid=121599337&loc=SL82919258-210447

+ Details

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