XML 55 R44.htm IDEA: XBRL DOCUMENT v3.22.2.2

Mortgage Servicing Rights (Details 2) - Residential mortgage loans - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Changes in mortgage servicing assets
Balance at the beginning of the period	$ 4,443	$ 4,678	$ 4,671	$ 4,616
Additions	152	395	660	1,566
Amortization	(297)	(554)	(1,033)	(1,663)
Carrying value before valuation allowance at end of period	4,298	4,519	4,298	4,519
Changes in valuation allowance
Balance at the beginning of the period	0	(223)	0	(812)
Impairment recoveries	0	223	0	812
Balance at the end of the period	0	0	0	0
Net carrying value of mortgage servicing rights at end of period	4,298	4,519	4,298	4,519
Fair value of mortgage servicing rights at end of period	7,493	4,999	7,493	4,999
Fair value of mortgage servicing rights exceeding the carrying value	3,200	480	3,200	480
Mortgage loan contractual servicing fees, including late fees and ancillary income	$ 690	$ 810	$ 2,130	$ 2,400

X

- Definition

Represents the carrying value of mortgage servicing assets, net of valuation allowance, related to mortgage servicing assets.

+ References

No definition available.

+ Details

Name:	source_ServicingAssetCarryingValueNet
Namespace Prefix:	source_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Represents the difference between the fair value and carrying value of mortgage servicing assets.

+ References

No definition available.

+ Details

Name:	source_ServicingAssetFairValueExceedingCarryingValueAmount
Namespace Prefix:	source_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount of contractually specified servicing fee, late fee, and ancillary fee recognized as income for servicing asset and servicing liability.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 860
-SubTopic 50
-Section 50
-Paragraph 2
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=128311188&loc=d3e122596-111746

+ Details

Name:	us-gaap_ContractuallySpecifiedServicingFeesLateFeesAndAncillaryFeesEarnedInExchangeForServicingFinancialAssets
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Amortized amount of contract to service financial assets under which the benefits of servicing are expected to more than adequately compensate the servicer.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 860
-SubTopic 50
-Section 50
-Paragraph 4
-Subparagraph (a)(1)
-URI https://asc.fasb.org/extlink&oid=128311188&loc=d3e122739-111746

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 860
-SubTopic 50
-Section 45
-Paragraph 1
-URI https://asc.fasb.org/extlink&oid=6469459&loc=d3e122492-111745

Reference 3: http://www.xbrl.org/2003/role/recommendedDisclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 860
-SubTopic 50
-Section 45
-Paragraph 2
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=6469459&loc=d3e122501-111745

+ Details

Name:	us-gaap_ServicingAssetAtAmortizedValue
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount of additions from purchases, assumption or transfer to contract to service financial assets under which the benefits of servicing are expected to more than adequately compensate the servicer.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 860
-SubTopic 50
-Section 50
-Paragraph 4
-Subparagraph (a)(2)
-URI https://asc.fasb.org/extlink&oid=128311188&loc=d3e122739-111746

+ Details

Name:	us-gaap_ServicingAssetAtAmortizedValueAdditions
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Amount of amortization of contract to service financial assets under which the benefits of servicing are expected to more than adequately compensate the servicer.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 860
-SubTopic 50
-Section 50
-Paragraph 4
-Subparagraph (a)(4)
-URI https://asc.fasb.org/extlink&oid=128311188&loc=d3e122739-111746

+ Details

Name:	us-gaap_ServicingAssetAtAmortizedValueAmortization1
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
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_ServicingAssetAtAmortizedValueBalanceRollForward
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Fair value of contract to service financial assets under which the benefits of servicing are expected to more than adequately compensate the servicer.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 860
-SubTopic 50
-Section 50
-Paragraph 4
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=128311188&loc=d3e122739-111746

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 20
-Section 50
-Paragraph 1
-URI https://asc.fasb.org/extlink&oid=7516967&loc=d3e66267-113978

+ Details

Name:	us-gaap_ServicingAssetAtAmortizedValueFairValue
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Reflects the estimated amount of impairment as of the balance sheet date of recognized servicing assets that are being amortized in proportion to and over the period of estimated net servicing income or loss.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 860
-SubTopic 50
-Section 50
-Paragraph 4
-Subparagraph (e)(1)
-URI https://asc.fasb.org/extlink&oid=128311188&loc=d3e122739-111746

+ Details

Name:	us-gaap_ValuationAllowanceForImpairmentOfRecognizedServicingAssetsBalance
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Amount of increase (decrease) in the valuation allowance for impairment of contract to service financial assets under which the benefits of servicing are expected to more than adequately compensate the servicer from expenses (recoveries) recognized.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 860
-SubTopic 50
-Section 50
-Paragraph 4
-Subparagraph (e)(2)
-URI https://asc.fasb.org/extlink&oid=128311188&loc=d3e122739-111746

+ Details

Name:	us-gaap_ValuationAllowanceForImpairmentOfRecognizedServicingAssetsProvisionsRecoveries
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_ValuationAllowanceForImpairmentOfRecognizedServicingAssetsRollForward
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_FinancialInstrumentAxis=us-gaap_ResidentialMortgageMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: