XML 71 R59.htm IDEA: XBRL DOCUMENT
v3.22.0.1

Allowance for Credit Losses (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019
Changes in allowance for loan and lease losses |  |  |
Balance at the beginning of the period | $ 140,654 | $ 111,254 | $ 100,469
Charge-offs | 12,523 | 13,974 | 7,591
Recoveries | 3,664 | 4,789 | 2,543
Net charge-offs (recoveries) | 8,859 | 9,185 | 5,048
Provision (recovery of provision) | (4,303) | 36,001 | 15,833
Balance at the end of the period | 127,492 | 140,654 | 111,254
Adjustment |  |  |
Changes in allowance for loan and lease losses |  |  |
Balance at the beginning of the period |  | 2,584 |
Balance at the end of the period |  |  | 2,584
Adjusted Balance |  |  |
Changes in allowance for loan and lease losses |  |  |
Balance at the beginning of the period |  | 113,838 |
Balance at the end of the period |  |  | 113,838
Commercial and agricultural |  |  |
Changes in allowance for loan and lease losses |  |  |
Balance at the beginning of the period | 16,680 | 20,926 | 15,555
Charge-offs | 2,930 | 903 | 1,040
Recoveries | 812 | 663 | 664
Net charge-offs (recoveries) | 2,118 | 240 | 376
Provision (recovery of provision) | 847 | (3,067) | 5,747
Balance at the end of the period | 15,409 | 16,680 | 20,926
Commercial and agricultural | Adjustment |  |  |
Changes in allowance for loan and lease losses |  |  |
Balance at the beginning of the period |  | (939) |
Balance at the end of the period |  |  | (939)
Commercial and agricultural | Adjusted Balance |  |  |
Changes in allowance for loan and lease losses |  |  |
Balance at the beginning of the period |  | 19,987 |
Balance at the end of the period |  |  | 19,987
Solar |  |  |
Changes in allowance for loan and lease losses |  |  |
Balance at the beginning of the period | 5,549 | 2,745 | 1,508
Charge-offs | 0 | 0 | 0
Recoveries | 0 | 0 | 0
Net charge-offs (recoveries) | 0 | 0 | 0
Provision (recovery of provision) | 1,036 | 2,520 | 1,237
Balance at the end of the period | 6,585 | 5,549 | 2,745
Solar | Adjustment |  |  |
Changes in allowance for loan and lease losses |  |  |
Balance at the beginning of the period |  | 284 |
Balance at the end of the period |  |  | 284
Solar | Adjusted Balance |  |  |
Changes in allowance for loan and lease losses |  |  |
Balance at the beginning of the period |  | 3,029 |
Balance at the end of the period |  |  | 3,029
Auto and light truck |  |  |
Changes in allowance for loan and lease losses |  |  |
Balance at the beginning of the period | 28,926 | 14,400 | 14,689
Charge-offs | 7,797 | 7,107 | 991
Recoveries | 1,316 | 499 | 97
Net charge-offs (recoveries) | 6,481 | 6,608 | 894
Provision (recovery of provision) | (2,821) | 22,437 | 605
Balance at the end of the period | 19,624 | 28,926 | 14,400
Auto and light truck | Adjustment |  |  |
Changes in allowance for loan and lease losses |  |  |
Balance at the beginning of the period |  | (1,303) |
Balance at the end of the period |  |  | (1,303)
Auto and light truck | Adjusted Balance |  |  |
Changes in allowance for loan and lease losses |  |  |
Balance at the beginning of the period |  | 13,097 |
Balance at the end of the period |  |  | 13,097
Medium and heavy duty truck |  |  |
Changes in allowance for loan and lease losses |  |  |
Balance at the beginning of the period | 6,400 | 4,612 | 4,303
Charge-offs | 0 | 15 | 1,132
Recoveries | 0 | 18 | 32
Net charge-offs (recoveries) | 0 | (3) | 1,100
Provision (recovery of provision) | (385) | (629) | 1,409
Balance at the end of the period | 6,015 | 6,400 | 4,612
Medium and heavy duty truck | Adjustment |  |  |
Changes in allowance for loan and lease losses |  |  |
Balance at the beginning of the period |  | 2,414 |
Balance at the end of the period |  |  | 2,414
Medium and heavy duty truck | Adjusted Balance |  |  |
Changes in allowance for loan and lease losses |  |  |
Balance at the beginning of the period |  | 7,026 |
Balance at the end of the period |  |  | 7,026
Aircraft |  |  |
Changes in allowance for loan and lease losses |  |  |
Balance at the beginning of the period | 34,053 | 31,058 | 33,047
Charge-offs | 0 | 855 | 3,066
Recoveries | 687 | 1,800 | 1,143
Net charge-offs (recoveries) | (687) | (945) | 1,923
Provision (recovery of provision) | (1,112) | 1,566 | (66)
Balance at the end of the period | 33,628 | 34,053 | 31,058
Aircraft | Adjustment |  |  |
Changes in allowance for loan and lease losses |  |  |
Balance at the beginning of the period |  | 484 |
Balance at the end of the period |  |  | 484
Aircraft | Adjusted Balance |  |  |
Changes in allowance for loan and lease losses |  |  |
Balance at the beginning of the period |  | 31,542 |
Balance at the end of the period |  |  | 31,542
Construction equipment |  |  |
Changes in allowance for loan and lease losses |  |  |
Balance at the beginning of the period | 19,166 | 14,120 | 10,922
Charge-offs | 856 | 4,090 | 238
Recoveries | 473 | 1,415 | 160
Net charge-offs (recoveries) | 383 | 2,675 | 78
Provision (recovery of provision) | 890 | 7,349 | 3,276
Balance at the end of the period | 19,673 | 19,166 | 14,120
Construction equipment | Adjustment |  |  |
Changes in allowance for loan and lease losses |  |  |
Balance at the beginning of the period |  | 372 |
Balance at the end of the period |  |  | 372
Construction equipment | Adjusted Balance |  |  |
Changes in allowance for loan and lease losses |  |  |
Balance at the beginning of the period |  | 14,492 |
Balance at the end of the period |  |  | 14,492
Commercial real estate |  |  |
Changes in allowance for loan and lease losses |  |  |
Balance at the beginning of the period | 22,758 | 18,350 | 15,705
Charge-offs | 0 | 37 | 5
Recoveries | 19 | 58 | 75
Net charge-offs (recoveries) | (19) | (21) | (70)
Provision (recovery of provision) | (3,086) | 5,036 | 2,575
Balance at the end of the period | 19,691 | 22,758 | 18,350
Commercial real estate | Adjustment |  |  |
Changes in allowance for loan and lease losses |  |  |
Balance at the beginning of the period |  | (649) |
Balance at the end of the period |  |  | (649)
Commercial real estate | Adjusted Balance |  |  |
Changes in allowance for loan and lease losses |  |  |
Balance at the beginning of the period |  | 17,701 |
Balance at the end of the period |  |  | 17,701
Residential real estate and home equity |  |  |
Changes in allowance for loan and lease losses |  |  |
Balance at the beginning of the period | 5,374 | 3,609 | 3,425
Charge-offs | 228 | 74 | 53
Recoveries | 16 | 33 | 85
Net charge-offs (recoveries) | 212 | 41 | (32)
Provision (recovery of provision) | (78) | 118 | 152
Balance at the end of the period | 5,084 | 5,374 | 3,609
Residential real estate and home equity | Adjustment |  |  |
Changes in allowance for loan and lease losses |  |  |
Balance at the beginning of the period |  | 1,688 |
Balance at the end of the period |  |  | 1,688
Residential real estate and home equity | Adjusted Balance |  |  |
Changes in allowance for loan and lease losses |  |  |
Balance at the beginning of the period |  | 5,297 |
Balance at the end of the period |  |  | 5,297
Consumer |  |  |
Changes in allowance for loan and lease losses |  |  |
Balance at the beginning of the period | 1,748 | 1,434 | 1,315
Charge-offs | 712 | 893 | 1,066
Recoveries | 341 | 303 | 287
Net charge-offs (recoveries) | 371 | 590 | 779
Provision (recovery of provision) | 406 | 671 | 898
Balance at the end of the period | $ 1,783 | 1,748 | 1,434
Consumer | Adjustment |  |  |
Changes in allowance for loan and lease losses |  |  |
Balance at the beginning of the period |  | 233 |
Balance at the end of the period |  |  | 233
Consumer | Adjusted Balance |  |  |
Changes in allowance for loan and lease losses |  |  |
Balance at the beginning of the period |  | $ 1,667 |
Balance at the end of the period |  |  | $ 1,667

X
- Definition Amount of direct write-downs of financing receivables charged against the allowance net of recoveries. + References No definition available. + Details
Name: | source_FinancingReceivableAllowanceForCreditLossesNetWriteOffs
Namespace Prefix: | source_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- 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=123577603&loc=SL6953423-111524 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(7)(2)) -URI http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878 Reference 3: 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=124255206&loc=SL82895884-210446 Reference 4: 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=124255953&loc=SL82919249-210447 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=124255953&loc=SL82919249-210447 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph (a) -Subparagraph (3) Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph (c) Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph (a) -Subparagraph (1) + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLosses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of increase in allowance for credit loss on financing receivable from recovery. + 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=124267575&loc=SL82922352-210448 Reference 2: 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=124255953&loc=SL82919249-210447 Reference 3: 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=123577603&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesRecovery
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- 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
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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=124255953&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=123577603&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=124267575&loc=SL82922352-210448 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesWriteOffs
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of expense related loan transactions, lease transactions, credit loss from transactions other than loan and lease transactions, and other loss based on assessment of uncollectability from the counterparty to reduce the account to their net realizable value. + 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)(2) -URI http://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.11) -URI http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123570139&loc=d3e3602-108585 + Details
Name: | us-gaap_ProvisionForLoanLeaseAndOtherLosses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | srt_CumulativeEffectPeriodOfAdoptionAxis=srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_CumulativeEffectPeriodOfAdoptionAxis=srt_CumulativeEffectPeriodOfAdoptionAdjustedBalanceMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=source_CommercialAndAgriculturalLoansMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=source_SolarLoansMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=source_AutoAndLightTruckMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=source_MediumAndHeavyDutyTruckMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=source_AircraftMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=source_ConstructionEquipmentFinancingMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=us-gaap_CommercialRealEstateMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=us-gaap_ResidentialRealEstateMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=us-gaap_ConsumerLoanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |