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Loans Receivable and Allowance for Loan Losses - Financing Receivable Credit Quality Indicators (Details) - USD ($) $ in Thousands | Dec. 31, 2018 | Dec. 31, 2017
--- | --- | ---
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | $ 12,097,906 | $ 11,102,857
Legacy |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans |  | 8,338,522
Acquired |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans |  | 2,764,335
Real estate-Residential |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 51,197 | 49,774
Real estate-Residential | Legacy |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans |  | 36,143
Real estate-Residential | Acquired |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans |  | 13,631
Real estate-Commercial |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 8,395,327 | 8,142,036
Real estate-Commercial | Legacy | Retail |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans |  | 1,691,388
Real estate-Commercial | Legacy | Hotel & Motel |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans |  | 1,252,832
Real estate-Commercial | Legacy | Gas Station & Car Wash |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans |  | 747,088
Real estate-Commercial | Legacy | Mixed Use |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans |  | 427,813
Real estate-Commercial | Legacy | Industrial & Warehouse |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans |  | 618,377
Real estate-Commercial | Legacy | Other |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans |  | 1,217,213
Real estate-Commercial | Acquired | Retail |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans |  | 658,273
Real estate-Commercial | Acquired | Hotel & Motel |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans |  | 304,425
Real estate-Commercial | Acquired | Gas Station & Car Wash |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans |  | 205,927
Real estate-Commercial | Acquired | Mixed Use |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans |  | 115,327
Real estate-Commercial | Acquired | Industrial & Warehouse |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans |  | 281,645
Real estate-Commercial | Acquired | Other |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans |  | 621,728
Real estate-Construction |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 275,076 | 316,412
Real estate-Construction | Legacy |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans |  | 222,635
Real estate-Construction | Acquired |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans |  | 93,777
Real Estate |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 8,721,600 | 8,508,222
Real Estate | Legacy |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 7,077,368 | 6,213,489
Real Estate | Acquired |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 1,644,232 | 2,294,733
Commercial Business |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 2,127,630 | 1,780,869
Commercial Business | Legacy |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 2,017,691 | 1,490,595
Commercial Business | Acquired |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 109,939 | 290,274
Trade Finance |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 197,190 | 166,664
Trade Finance | Legacy |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 194,066 | 156,155
Trade Finance | Acquired |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 3,124 | 10,509
Consumer and Other |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 1,051,486 | 647,102
Consumer and Other | Legacy |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 910,733 | 478,283
Consumer and Other | Acquired |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 140,753 | 168,819
Pass |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 11,616,490 | 10,534,382
Pass | Legacy |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 9,884,742 | 8,007,314
Pass | Acquired |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 1,731,748 | 2,527,068
Pass | Real estate-Residential | Legacy |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 44,066 | 33,557
Pass | Real estate-Residential | Acquired |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 5,812 | 13,369
Pass | Real estate-Commercial | Legacy | Retail |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 1,815,170 | 1,640,809
Pass | Real estate-Commercial | Legacy | Hotel & Motel |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 1,389,349 | 1,224,597
Pass | Real estate-Commercial | Legacy | Gas Station & Car Wash |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 814,291 | 737,485
Pass | Real estate-Commercial | Legacy | Mixed Use |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 510,021 | 421,755
Pass | Real estate-Commercial | Legacy | Industrial & Warehouse |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 711,236 | 577,344
Pass | Real estate-Commercial | Legacy | Other |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 1,326,795 | 1,133,188
Pass | Real estate-Commercial | Acquired | Retail |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 483,939 | 630,555
Pass | Real estate-Commercial | Acquired | Hotel & Motel |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 186,761 | 275,191
Pass | Real estate-Commercial | Acquired | Gas Station & Car Wash |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 148,702 | 194,063
Pass | Real estate-Commercial | Acquired | Mixed Use |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 77,100 | 94,864
Pass | Real estate-Commercial | Acquired | Industrial & Warehouse |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 171,574 | 250,049
Pass | Real estate-Commercial | Acquired | Other |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 402,247 | 568,545
Pass | Real estate-Construction | Legacy |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 227,231 | 219,583
Pass | Real estate-Construction | Acquired |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 29,058 | 93,777
Pass | Commercial Business | Legacy |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 1,944,783 | 1,389,043
Pass | Commercial Business | Acquired |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 89,611 | 236,705
Pass | Trade Finance | Legacy |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 191,508 | 152,583
Pass | Trade Finance | Acquired |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 0 | 7,455
Pass | Consumer and Other | Legacy |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 910,292 | 477,370
Pass | Consumer and Other | Acquired |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 136,944 | 162,495
Special Mention |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 163,089 | 214,891
Special Mention | Legacy |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 121,622 | 151,413
Special Mention | Acquired |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 41,467 | 63,478
Special Mention | Real estate-Residential | Legacy |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 0 | 1,147
Special Mention | Real estate-Residential | Acquired |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 393 | 262
Special Mention | Real estate-Commercial | Legacy | Retail |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 18,072 | 32,723
Special Mention | Real estate-Commercial | Legacy | Hotel & Motel |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 21,932 | 19,358
Special Mention | Real estate-Commercial | Legacy | Gas Station & Car Wash |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 2,810 | 9,013
Special Mention | Real estate-Commercial | Legacy | Mixed Use |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 12,480 | 4,581
Special Mention | Real estate-Commercial | Legacy | Industrial & Warehouse |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 1,665 | 16,716
Special Mention | Real estate-Commercial | Legacy | Other |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 35,539 | 30,030
Special Mention | Real estate-Commercial | Acquired | Retail |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 4,651 | 6,921
Special Mention | Real estate-Commercial | Acquired | Hotel & Motel |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 807 | 4,247
Special Mention | Real estate-Commercial | Acquired | Gas Station & Car Wash |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 274 | 2,872
Special Mention | Real estate-Commercial | Acquired | Mixed Use |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 3,986 | 5,725
Special Mention | Real estate-Commercial | Acquired | Industrial & Warehouse |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 9,451 | 14,973
Special Mention | Real estate-Commercial | Acquired | Other |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 12,902 | 19,848
Special Mention | Real estate-Construction | Legacy |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 10,904 | 0
Special Mention | Real estate-Construction | Acquired |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 7,883 | 0
Special Mention | Commercial Business | Legacy |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 18,220 | 35,640
Special Mention | Commercial Business | Acquired |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 1,083 | 8,593
Special Mention | Trade Finance | Legacy |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 0 | 2,200
Special Mention | Trade Finance | Acquired |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 0 | 0
Special Mention | Consumer and Other | Legacy |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 0 | 5
Special Mention | Consumer and Other | Acquired |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 37 | 37
Substandard |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 317,915 | 353,222
Substandard | Legacy |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 193,494 | 179,795
Substandard | Acquired |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 124,421 | 173,427
Substandard | Real estate-Residential | Legacy |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 546 | 1,439
Substandard | Real estate-Residential | Acquired |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 380 | 0
Substandard | Real estate-Commercial | Legacy | Retail |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 30,686 | 17,856
Substandard | Real estate-Commercial | Legacy | Hotel & Motel |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 15,869 | 8,877
Substandard | Real estate-Commercial | Legacy | Gas Station & Car Wash |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 2,464 | 590
Substandard | Real estate-Commercial | Legacy | Mixed Use |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 13,292 | 1,477
Substandard | Real estate-Commercial | Legacy | Industrial & Warehouse |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 38,332 | 24,317
Substandard | Real estate-Commercial | Legacy | Other |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 34,618 | 53,995
Substandard | Real estate-Commercial | Acquired | Retail |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 17,332 | 20,797
Substandard | Real estate-Commercial | Acquired | Hotel & Motel |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 19,472 | 24,987
Substandard | Real estate-Commercial | Acquired | Gas Station & Car Wash |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 6,032 | 8,992
Substandard | Real estate-Commercial | Acquired | Mixed Use |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 8,151 | 14,738
Substandard | Real estate-Commercial | Acquired | Industrial & Warehouse |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 18,071 | 16,358
Substandard | Real estate-Commercial | Acquired | Other |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 28,996 | 33,335
Substandard | Real estate-Construction | Legacy |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 0 | 3,052
Substandard | Real estate-Construction | Acquired |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 0 | 0
Substandard | Commercial Business | Legacy |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 54,688 | 65,912
Substandard | Commercial Business | Acquired |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 19,237 | 44,964
Substandard | Trade Finance | Legacy |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 2,558 | 1,372
Substandard | Trade Finance | Acquired |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 3,124 | 3,054
Substandard | Consumer and Other | Legacy |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 441 | 908
Substandard | Consumer and Other | Acquired |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 3,626 | 6,202
Doubtful/ Loss |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 412 | 362
Doubtful/ Loss | Legacy |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 0 | 0
Doubtful/ Loss | Acquired |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 412 | 362
Doubtful/ Loss | Real estate-Residential | Legacy |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 0 | 0
Doubtful/ Loss | Real estate-Residential | Acquired |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 0 | 0
Doubtful/ Loss | Real estate-Commercial | Legacy | Retail |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 0 | 0
Doubtful/ Loss | Real estate-Commercial | Legacy | Hotel & Motel |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 0 | 0
Doubtful/ Loss | Real estate-Commercial | Legacy | Gas Station & Car Wash |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 0 | 0
Doubtful/ Loss | Real estate-Commercial | Legacy | Mixed Use |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 0 | 0
Doubtful/ Loss | Real estate-Commercial | Legacy | Industrial & Warehouse |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 0 | 0
Doubtful/ Loss | Real estate-Commercial | Legacy | Other |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 0 | 0
Doubtful/ Loss | Real estate-Commercial | Acquired | Retail |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 35 | 0
Doubtful/ Loss | Real estate-Commercial | Acquired | Hotel & Motel |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 0 | 0
Doubtful/ Loss | Real estate-Commercial | Acquired | Gas Station & Car Wash |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 0 | 0
Doubtful/ Loss | Real estate-Commercial | Acquired | Mixed Use |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 0 | 0
Doubtful/ Loss | Real estate-Commercial | Acquired | Industrial & Warehouse |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 223 | 265
Doubtful/ Loss | Real estate-Commercial | Acquired | Other |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 0 | 0
Doubtful/ Loss | Real estate-Construction | Legacy |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 0 | 0
Doubtful/ Loss | Real estate-Construction | Acquired |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 0 | 0
Doubtful/ Loss | Commercial Business | Legacy |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 0 | 0
Doubtful/ Loss | Commercial Business | Acquired |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 8 | 12
Doubtful/ Loss | Trade Finance | Legacy |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 0 | 0
Doubtful/ Loss | Trade Finance | Acquired |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 0 | 0
Doubtful/ Loss | Consumer and Other | Legacy |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 0 | 0
Doubtful/ Loss | Consumer and Other | Acquired |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 146 | $ 85
Non Pass |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 12,097,906 |
Non Pass | Legacy |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 10,199,858 |
Non Pass | Acquired |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 1,898,048 |
Non Pass | Real estate-Residential | Legacy |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 44,612 |
Non Pass | Real estate-Residential | Acquired |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 6,585 |
Non Pass | Real estate-Commercial | Legacy | Retail |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 1,863,928 |
Non Pass | Real estate-Commercial | Legacy | Hotel & Motel |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 1,427,150 |
Non Pass | Real estate-Commercial | Legacy | Gas Station & Car Wash |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 819,565 |
Non Pass | Real estate-Commercial | Legacy | Mixed Use |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 535,793 |
Non Pass | Real estate-Commercial | Legacy | Industrial & Warehouse |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 751,233 |
Non Pass | Real estate-Commercial | Legacy | Other |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 1,396,952 |
Non Pass | Real estate-Commercial | Acquired | Retail |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 505,957 |
Non Pass | Real estate-Commercial | Acquired | Hotel & Motel |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 207,040 |
Non Pass | Real estate-Commercial | Acquired | Gas Station & Car Wash |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 155,008 |
Non Pass | Real estate-Commercial | Acquired | Mixed Use |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 89,237 |
Non Pass | Real estate-Commercial | Acquired | Industrial & Warehouse |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 199,319 |
Non Pass | Real estate-Commercial | Acquired | Other |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 444,145 |
Non Pass | Real estate-Construction | Legacy |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 238,135 |
Non Pass | Real estate-Construction | Acquired |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 36,941 |
Non Pass | Commercial Business | Legacy |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 2,017,691 |
Non Pass | Commercial Business | Acquired |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 109,939 |
Non Pass | Trade Finance | Legacy |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 194,066 |
Non Pass | Trade Finance | Acquired |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 3,124 |
Non Pass | Consumer and Other | Legacy |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | 910,733 |
Non Pass | Consumer and Other | Acquired |  |
Financing Receivable, Recorded Investment [Line Items] |  |
Loans | $ 140,753 |

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- Definition Amount representing an agreement for an unconditional promise by the maker to pay the entity (holder) a definite sum of money at a future date. Such amount may include accrued interest receivable in accordance with the terms of the note. The note also may contain provisions and related items including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among a myriad of other features and characteristics. Excludes amounts related to receivables held-for-sale. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.10(3)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 + Details
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