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Lease Investments | 9 Months Ended
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Sep. 30, 2022
Leases [Abstract] |
Lease Investments | Lease Investments As a lessor, the Company’s loan and lease portfolio includes direct finance leases, which are included in Commercial and Agricultural, Solar, Auto and Light Truck, Medium and Heavy Duty Truck, Aircraft, and Construction Equipment on the Consolidated Statements of Financial Condition. The Company also finances various types of construction equipment, medium and heavy duty trucks, automobiles and other equipment under leases classified as operating leases, which are included in Equipment Owned Under Operating Leases, net, on the Consolidated Statements of Financial Condition. The following table shows interest income recognized from direct finance lease payments and operating lease equipment rental income and related depreciation expense.
| Three Months Ended September 30, |  | Nine Months Ended September 30,
(Dollars in thousands) | 2022 |  | 2021 |  | 2022 |  | 2021
Direct finance leases: |  |  |  |  |  |  |
Interest income on lease receivable | $ | 2,402 |  |  | $ | 1,629 |  |  | $ | 6,112 |  |  | $ | 4,880 |
Operating leases: |  |  |  |  |  |  |
Income related to lease payments | $ | 2,761 |  |  | $ | 3,946 |  |  | $ | 9,718 |  |  | $ | 12,830 |
Depreciation expense | 2,233 |  |  | 3,239 |  |  | 7,912 |  |  | 10,562 |
Income related to reimbursements from lessees for personal property tax on operating leased equipment for the three months ended September 30, 2022 and 2021 was $0.08 million and $0.02 million, respectively and for the nine months ended September 30, 2022 and 2021 was $0.31 million and $0.40 million, respectively. Expense related to personal property tax payments on operating leased equipment for the three months ended September 30, 2022 and 2021 was $0.08 million and $0.02 million, respectively and for the nine months ended September 30, 2022 and 2021 was $0.31 million and $0.40 million.

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- Definition The entire disclosure of lessor entity's leasing arrangements for direct finance and operating leases. + References No definition available. + Details
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