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GOODWILL AND OTHER INTANGIBLE ASSETS | 12 Months Ended
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Dec. 31, 2025
Goodwill and Intangible Assets Disclosure [Abstract] |
GOODWILL AND OTHER INTANGIBLE ASSETS | GOODWILL AND OTHER INTANGIBLE ASSETS Changes in the carrying amount of the Company’s goodwill and core deposit intangible assets were as follows:
| Goodwill |  | Core Deposit Intangibles |  | Servicing Assets
| (In thousands)
Balance as of December 31, 2022 | $ | 497,260 |  |  | $ | 143,525 |  |  | $ | 309 |
Amortization | — |  |  | (26,813) |  |  | (70) |
Goodwill true-up | 58 |  |  | — |  |  | — |
Decrease due to payoff of serviced loans | — |  |  | — |  |  | (27) |
Balance as of December 31, 2023 | 497,318 |  |  | 116,712 |  |  | 212 |
Amortization | — |  |  | (24,166) |  |  | (54) |
Decrease due to payoff of serviced loans | — |  |  | — |  |  | (12) |
Balance as of December 31, 2024 | 497,318 |  |  | 92,546 |  |  | 146 |
Amortization | — |  |  | (21,528) |  |  | (52) |
Decrease due to payoff of serviced loans | — |  |  | — |  |  | (24) |
Balance as of December 31, 2025 | $ | 497,318 |  |  | $ | 71,018 |  |  | $ | 70 |
Goodwill represents the excess of the cost of an acquisition over the fair value of the net assets acquired recorded on the acquisition date of an entity. During the measurement period, the Company may record subsequent adjustments to goodwill for provisional amounts recorded at the acquisition date. The merger (the “Merger”) between Allegiance Bancshares, Inc. (“Allegiance”) and CBTX, Inc. (“CBTX”), was effective October 1, 2022. During 2023, the Company completed the final tax returns related to CBTX's business and operations through September 30, 2022. After completion of these tax returns, the Company increased income tax balances and goodwill in the amount of $58 thousand which finalized all purchase accounting adjustments for the Merger. Goodwill is subject to impairment testing, which must be conducted at least annually or upon the occurrence of a triggering event. Various factors, such as the Company’s results of operations, the trading price of the Company’s common stock relative to the book value per share, macroeconomic conditions and conditions in the banking sector, inform whether a triggering event for an interim goodwill impairment test has occurred. Goodwill is recorded and evaluated for impairment at its reporting unit, the Company. Testing of goodwill impairment comprises a two-step process. First, the Company performs a qualitative assessment to evaluate relevant events or circumstances to determine whether it is more likely than not that the fair value of a reporting unit is less than it’s carrying amount. If the Company determines that it is more likely than not that an impairment has occurred, it proceeds to the quantitative impairment test, whereby it calculates the fair value of the reporting unit and compares it with it’s carrying amount, including goodwill. In its performance of impairment testing, the Company has the unconditional option to proceed directly to the quantitative impairment test, bypassing the qualitative assessment. If the carrying amount of the reporting unit exceeds the fair value, the amount by which the carrying amount exceeds fair value, up to the carrying value of goodwill, is recorded through earnings as an impairment charge. If the results of the qualitative assessment indicate that it is not more likely than not that an impairment has occurred, or if the quantitative impairment test results in a fair value of the reporting unit that is greater than the carrying amount, then no impairment charge is recorded. The Company’s policy is to test goodwill for impairment annually as of October 1 st, or on an interim basis if an event triggering an impairment assessment is determined to have occurred. The Company performed its annual impairment test and determined no impairment was necessary for the years ended December 31, 2025, 2024 and 2023. The estimated aggregate future amortization expense for core deposit intangible assets remaining as of December 31, 2025 is as follows (in thousands):
2026 | $ | 18,896 |
2027 | 16,272 |
2028 | 13,244 |
2029 | 9,419 |
Thereafter | 13,187 |
Total | $ | 71,018 |

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- Definition The entire disclosure for goodwill and intangible assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/350-30/tableOfContent Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/350-20/tableOfContent + Details
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