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Lease Investments
 9 Months Ended
Sep. 30, 2025
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, Renewable Energy, 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)2025202420252024
Direct finance leases:
Interest income on lease receivable$4,501 $3,451 $12,946 $10,341 
Operating leases:
Income related to lease payments$693 $1,141 $2,371 $4,069 
Depreciation expense557 907 1,894 3,194 
Income related to reimbursements from lessees for personal property tax on operating leased equipment for the three months ended September 30, 2025, and 2024, was $0.01 million and $0.00 million, respectively, and for the nine months ended September 30, 2025, and 2024 was $0.12 million and $0.16 million, respectively. Expense related to personal property tax payments on operating leased equipment for the three months ended September 30, 2025, and 2024, was $0.01 million and $0.00 million, respectively, and for the nine months ended September 30, 2025, and 2024, was $0.12 million and $0.16 million, respectively.