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Equity Method Investments | 9 Months Ended
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Sep. 30, 2025
Equity Method Investments and Joint Ventures [Abstract] |
Equity Method Investments | Note 4 — Equity Method Investments On July 1, 2025, the Company increased its ownership in Argent Financial Group, Inc. to an amount in excess of 20% of the outstanding shares of capital stock through a series of acquisitions of previously issued shares from other shareholders, resulting in the application of the equity method for this investment. The Company identified a total basis difference of $39.3 million, consisting of $23.8 million of equity method goodwill and $19.7 million of identifiable intangible assets, partially offset by a $4.2 million deferred tax liability. The identifiable intangible basis differences are being amortized on a straight-line basis over estimated useful lives of 11-19 years, with the related deferred tax liability being released over the same period. The goodwill is not subject to amortization. The Company evaluates equity method investments for impairment whenever events or changes in circumstance indicate that the carrying amount of an investment might not be recoverable. The Company’s percentage of ownership and carrying amount of the equity method investments are summarized as follows:
| September 30, 2025 |  | December 31, 2024
(Dollars in thousands) | Ownership % |  | Carrying Amount |  |  |  | Ownership % |  | Carrying Amount |  |
Argent Financial Group, Inc. | 20.1 | % |  | $ | 49,788 |  |  |  |  | N/A |  | N/A |  |
Various equity method investments in limited partnerships and LLCs (1) | 6.1 |  |  | 15,855 |  |  |  |  | 5.1 | % |  | $ | 18,971 |  |  |
Equity method investments |  |  | $ | 65,643 |  |  |  |  |  |  | $ | 18,971 |  |  |
________________________ (1)The ownership percentage represents the weighted average ownership for equity method investments in limited partnerships and LLCs. The Company’s proportionate share of the income (loss) resulting from these investments is reported through “Equity method investment income (loss)” in the Company’s consolidated statements of income.

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- Definition The entire disclosure for equity method investments and joint ventures. Equity method investments are investments that give the investor the ability to exercise significant influence over the operating and financial policies of an investee. Joint ventures are entities owned and operated by a small group of businesses as a separate and specific business or project for the mutual benefit of the members of the group. + References Reference 1: http://www.xbrl.org/2003/role/recommendedDisclosureRef -Topic 740 -SubTopic 323 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478156/740-323-50-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (a)(3) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Topic 323 -Publisher FASB -URI https://asc.fasb.org/323/tableOfContent + Details
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