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Goodwill and Intangible Assets (Notes) | 3 Months Ended
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Mar. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract] |
Goodwill and Intangible Assets Disclosure [Text Block] | Goodwill and Intangible Assets The Company has goodwill from business combinations, intangible assets from branch acquisitions, identifiable intangible assets assigned to core deposit relationships and customer lists of First Mid Insurance. The following table presents gross carrying value and accumulated amortization by major intangible asset class as of March 31, 2020 and December 31, 2019 (in thousands):
| March 31, 2020 |  | December 31, 2019
| Gross Carrying Value |  | Accumulated Amortization |  | Gross Carrying Value |  | Accumulated Amortization
Goodwill not subject to amortization (effective 1/1/02) | $ | 108,752 |  |  | $ | 3,760 |  |  | $ | 108,752 |  |  | $ | 3,760 |
Intangibles from branch acquisition | 3,015 |  |  | 3,015 |  |  | 3,015 |  |  | 3,015 |
Core deposit intangibles | 32,355 |  |  | 18,589 |  |  | 32,355 |  |  | 17,746 |
Other intangibles | 16,389 |  |  | 4,244 |  |  | 16,129 |  |  | 3,917 |
| $ | 160,511 |  |  | $ | 29,608 |  |  | $ | 160,251 |  |  | $ | 28,438 |
The Company has mortgage servicing rights acquired in previous acquisitions. The following table summarizes the activity pertaining to mortgage servicing rights included in intangible assets as of March 31, 2020, March 31, 2019 and December 31, 2019 (in thousands):
| March 31, 2020 |  | March 31, 2019 |  | December 31, 2019
Beginning Balance | $ | 1,444 |  |  | $ | 2,101 |  |  | $ | 2,101 |
Mortgage servicing rights acquired during period | — |  |  | — |  |  | — |
Mortgage servicing rights capitalized | — |  |  | — |  |  | — |
Valuation reserve | (18 | ) |  | — |  |  | (380 | )
Mortgage servicing rights amortized | (126 | ) |  | (58 | ) |  | (411 | )
I/O Strip | (4 | ) |  | — |  |  | 134 |
Ending Balance | $ | 1,296 |  |  | $ | 2,043 |  |  | $ | 1,444 |
Total amortization expense for the three months ended March 31, 2020 and 2019 was as follows (in thousands):
| Three months ended March 31,
| 2020 |  | 2019
Core deposit intangibles | $ | 843 |  |  | $ | 980 |
Customer list intangibles | 326 |  |  | 318 |
Mortgage servicing rights | 126 |  |  | 58 |
| $ | 1,295 |  |  | $ | 1,356 |
Aggregate amortization expense for the current year and estimated amortization expense for each of the five succeeding years is shown in the table below (in thousands):
Aggregate amortization expense: |
For period 01/01/20-3/31/20 | $ | 1,295 |
Estimated amortization expense: |
For period 4/01/20-12/31/20 | 3,674 |
For year ended 12/31/20 | 4,285 |
For year ended 12/31/21 | 3,919 |
For year ended 12/31/22 | 3,498 |
For year ended 12/31/23 | 2,946 |
For year ended 12/31/24 | 2,633 |
In accordance with the provisions of SFAS No. 142, “Goodwill and Other Intangible Assets,” codified within ASC 350, the Company performed testing of goodwill for impairment as of September 30, 2019 and determined that, as of that date, goodwill was not impaired. Management also concluded that the remaining amounts and amortization periods were appropriate for all intangible assets.

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- Definition The entire disclosure for goodwill and intangible assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -URI http://asc.fasb.org/topic&trid=2144416 + Details
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