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Loans Receivable

3 Months Ended

Mar. 31, 2021

Loans and Leases Receivable Disclosure [Abstract]

Loans Receivable

Loans Receivable

(a) Loan Origination/Risk Management

The Bank originates loans in the ordinary course of business and has also acquired loans through mergers and acquisitions. Accrued interest receivable was excluded from disclosures presenting the Bank's amortized cost of loans receivable as it was deemed insignificant.

The Bank categorizes the individual loans in the total loan portfolio into four segments: commercial business; residential real estate; real estate construction and land development; and consumer. Within these segments are classes of loans for which management monitors and assesses credit risk in the loan portfolios. A detailed description of the portfolio segments and classes is contained in the 2020 Annual Form 10-K.

The amortized cost of loans receivable, net of ACL on loans at March 31, 2021 and December 31, 2020 consisted of the following portfolio segments and classes:

			March 31, 2021						December 31, 2020
			(In thousands)
Commercial business:
Commercial and industrial			$	693,539					$	733,098
SBA PPP			886,761						715,121
Owner-occupied CRE			881,168						856,684
Non-owner occupied CRE			1,427,953						1,410,303
Total commercial business			3,889,421						3,715,206
Residential real estate			114,856						122,756
Real estate construction and land development:
Residential			79,878						78,259
Commercial and multifamily			217,815						227,454
Total real estate construction and land development			297,693						305,713
Consumer			293,899						324,972
Loans receivable			4,595,869						4,468,647
Allowance for credit losses on loans			(64,225)						(70,185)
Loans receivable, net			$	4,531,644					$	4,398,462
Balances included in the amortized cost of Loans receivable:
Unamortized net discount on acquired loans			$	(5,501)					$	(6,575)
Unamortized net deferred fee			$	(24,017)					$	(15,458)

(b) Concentrations of Credit

Most of the Bank’s lending activity occurs within its primary market areas which are concentrated along the I-5 corridor from Whatcom County to Clark County in Washington State and Multnomah County and Washington County in Oregon, as well as other contiguous markets and represents a geographic concentration. Additionally, our loan portfolio is concentrated in commercial-type loans, including commercial business loans and commercial and multifamily real estate construction and land development loans.

(c) Credit Quality Indicators

As part of the on-going monitoring of the credit quality of the Bank’s loan portfolio, management tracks certain credit quality indicators including trends related to (i) the risk grade of the loans, (ii) the level of classified loans, (iii) net charge-offs, (iv) nonperforming loans, (v) past due status and (vi) the general economic conditions of the United States of America, and specifically the states of Washington and Oregon. The Bank utilizes a risk grading matrix to assign a risk grade to each of its loans. Loans are graded on a scale of 1 to 10. Risk grades are aggregated to create the risk categories of Pass for grades 1 to 6, Special Mention or "SM" for grade 7, Substandard or "SS" for grade 8, Doubtful for grade 9 and Loss for grade 10. Descriptions of the general characteristics of the risk grades, including qualitative information on how the risk grades relate to the risk of loss, are contained in the 2020 Annual Form 10-K.

Numerical loan grades for loans are established at the origination of the loan. Changes to loan grades are considered at the time new information about the performance of a loan becomes available, including the receipt of updated financial information from the borrower, results of annual term loan reviews performed by the Bank's Credit department and scheduled

loan reviews performed by the Bank’s Loan Review department. For consumer loans, the Bank follows the FDIC’s Uniform Retail Credit Classification and Account Management Policy for subsequent classification in the event of payment delinquencies or default. Typically, an individual loan grade will not be changed from the prior period unless there is a specific indication of credit deterioration or improvement. Credit deterioration is evidenced by delinquency, direct communications with the borrower, or other borrower information that becomes known to management. Credit improvements are evidenced by known facts regarding the borrower or the collateral property.

Loan grades relate to the likelihood of losses in that the higher the grade, the greater the loss potential. Loans with a pass grade may have some estimated inherent losses, but to a lesser extent than the other loan grades. The SM loan grade is transitory in that the Bank is waiting on additional information to determine the likelihood and extent of the potential loss. The likelihood of loss for SM graded loans, however, is greater than Watch graded loans because there has been measurable credit deterioration. Loans with a SS grade are generally loans with higher risk of loss if the deficiencies are not corrected. For Doubtful and Loss graded loans, the Bank is almost certain of the losses and the outstanding principal balances are generally charged off to the realizable value.

Regulatory agencies provided guidance regarding credit risk ratings, delinquency reporting and nonaccrual status for loans adversely impacted by COVID-19. The Bank has and will continue to exercise judgment in determining the risk rating for impacted borrowers and will not automatically adversely classify credits that are affected by COVID-19. The Bank also will not designate loans with payment deferrals granted due to COVID-19 as past due because of the deferral. Due to the short-term nature of the forbearance and other relief programs we are offering as a result of the COVID-19 pandemic, we expect that borrowers granted relief under these programs will generally not be reported as nonaccrual during the deferral period.

The following table presents the amortized cost of loans receivable by risk grade as of March 31, 2021 and December 31, 2020:

			March 31, 2021
			Term Loans Amortized Cost Basis by Origination Year																																				Revolving Loans						Revolving Loans Converted to Term Loans (1)						Loans Receivable
			2021						2020						2019						2018						2017						Prior
			(In thousands)
Commercial business:
Commercial and industrial
Pass			$	24,439					$	120,602					$	122,697					$	64,991					$	39,950					$	124,627					$	98,202					$	1,473					$	596,981
SM			1,287						2,714						7,917						9,504						3,704						9,272						7,334						35						41,767
SS			463						2,255						12,178						3,982						8,941						6,816						16,478						3,678						54,791
Total			26,189						125,571						142,792						78,477						52,595						140,715						122,014						5,186						693,539
SBA PPP
Pass			339,326						547,435						—						—						—						—						—						—						886,761
Total			339,326						547,435						—						—						—						—						—						—						886,761
Owner-occupied CRE
Pass			41,278						88,959						170,718						93,917						76,142						312,775						—						—						783,789
SM			—						5,336						5,269						12,453						10,406						18,755						—						—						52,219
SS			—						695						—						3,942						7,234						33,289						—						—						45,160
Total			41,278						94,990						175,987						110,312						93,782						364,819						—						—						881,168
Non-owner occupied CRE
Pass			34,753						194,272						186,003						140,023						171,127						631,974						—						—						1,358,152
SM			—						—						1,979						357						2,371						10,282						—						—						14,989
SS			—						—						—						3,623						—						51,189						—						—						54,812
Total			34,753						194,272						187,982						144,003						173,498						693,445						—						—						1,427,953
Total commercial business
Pass			439,796						951,268						479,418						298,931						287,219						1,069,376						98,202						1,473						3,625,683
SM			1,287						8,050						15,165						22,314						16,481						38,309						7,334						35						108,975
SS			463						2,950						12,178						11,547						16,175						91,294						16,478						3,678						154,763
Total			441,546						962,268						506,761						332,792						319,875						1,198,979						122,014						5,186						3,889,421
Residential real estate
Pass			5,373						28,990						35,889						12,518						9,606						21,699						—						—						114,075
SS			—						—						—						—						58						723						—						—						781
Total			5,373						28,990						35,889						12,518						9,664						22,422						—						—						114,856

			March 31, 2021
			Term Loans Amortized Cost Basis by Origination Year																																				Revolving Loans						Revolving Loans Converted to Term Loans (1)						Loans Receivable
			2021						2020						2019						2018						2017						Prior
Real estate construction and land development:
Residential
Pass			11,483						39,217						24,441						2,515						408						1,814						—						—						79,878
Commercial and multifamily
Pass			1,023						34,068						148,787						28,018						1,961						2,432						—						—						216,289
SS			—						637						450						—						—						439						—						—						1,526
Total			1,023						34,705						149,237						28,018						1,961						2,871						—						—						217,815
Total real estate construction and land development
Pass			12,506						73,285						173,228						30,533						2,369						4,246						—						—						296,167
SS			—						637						450						—						—						439						—						—						1,526
Total			12,506						73,922						173,678						30,533						2,369						4,685						—						—						297,693
Consumer
Pass			3,984						41,029						68,276						46,869						25,950						23,893						80,090						417						290,508
SS			—						95						594						611						681						1,271						78						61						3,391
Total			3,984						41,124						68,870						47,480						26,631						25,164						80,168						478						293,899
Loans receivable
Pass			461,659						1,094,572						756,811						388,851						325,144						1,119,214						178,292						1,890						4,326,433
SM			1,287						8,050						15,165						22,314						16,481						38,309						7,334						35						108,975
SS			463						3,682						13,222						12,158						16,914						93,727						16,556						3,739						160,461
Total			$	463,409					$	1,106,304					$	785,198					$	423,323					$	358,539					$	1,251,250					$	202,182					$	5,664					$	4,595,869

(1) Represents loans receivable balance at March 31, 2021 which was converted from a revolving loan to an amortizing loan during the three months ended March 31, 2021.

			December 31, 2020
			Term Loans Amortized Cost Basis by Origination Year																																				Revolving Loans						Revolving Loans Converted to Term Loans (1)						Loans Receivable
			2020						2019						2018						2017						2016						Prior
			(In thousands)
Commercial business:
Commercial and industrial
Pass			118,971						127,919						70,766						44,231						37,658						95,958						121,440						819						617,762
SM			14,430						9,162						10,878						4,171						5,700						3,579						11,790						814						60,524
SS			2,199						11,835						3,416						9,348						1,052						7,651						15,484						3,827						54,812
Total			135,600						148,916						85,060						57,750						44,410						107,188						148,714						5,460						733,098
SBA PPP
Pass			715,121						—						—						—						—						—						—						—						715,121
Owner-occupied CRE
Pass			89,224						167,095						94,830						80,138						74,902						254,864						—						—						761,053
SM			6,146						4,540						16,386						11,231						5,464						12,105						—						—						55,872
SS			—						—						114						7,320						3,313						29,012						—						—						39,759
Total			95,370						171,635						111,330						98,689						83,679						295,981						—						—						856,684
Non-owner-occupied CRE
Pass			197,548						173,153						148,830						172,438						240,614						406,817						—						—						1,339,400
SM			—						1,979						357						2,448						6,210						3,539						—						—						14,533
SS			—						—						3,623						—						35,455						17,292						—						—						56,370
Total			197,548						175,132						152,810						174,886						282,279						427,648						—						—						1,410,303

Total commercial business
Pass			1,120,864						468,167						314,426						296,807						353,174						757,639						121,440						819						3,433,336
SM			20,576						15,681						27,621						17,850						17,374						19,223						11,790						814						130,929
SS			2,199						11,835						7,153						16,668						39,820						53,955						15,484						3,827						150,941
Total			1,143,639						495,683						349,200						331,325						410,368						830,817						148,714						5,460						3,715,206
Residential real estate
Pass			30,141						41,829						15,730						10,362						7,322						16,825						—						—						122,209
SS			—						—						—						59						—						488						—						—						547
Total			30,141						41,829						15,730						10,421						7,322						17,313						—						—						122,756
Real estate construction and land development:
Residential
Pass			33,801						36,697						2,725						1,097						971						1,042						—						—						76,333
SS			—						—						—						1,926						—						—						—						—						1,926
Total			33,801						36,697						2,725						3,023						971						1,042						—						—						78,259
Commercial and multifamily
Pass			27,423						151,020						38,682						5,660						689						1,407						—						—						224,881
SM			67						1,011						—						—						—						29						—						—						1,107
SS			572						450						—						—						—						444						—						—						1,466
Total			28,062						152,481						38,682						5,660						689						1,880						—						—						227,454
Total real estate construction and land development
Pass			61,224						187,717						41,407						6,757						1,660						2,449						—						—						301,214
SM			67						1,011						—						—						—						29						—						—						1,107
SS			572						450						—						1,926						—						444						—						—						3,392
Total			61,863						189,178						41,407						8,683						1,660						2,922						—						—						305,713
Consumer
Pass			43,742						77,083						53,195						30,559						13,443						15,453						87,547						315						321,337
SS			34						404						684						648						420						1,319						78						48						3,635
Total			43,776						77,487						53,879						31,207						13,863						16,772						87,625						363						324,972
Loans receivable
Pass			1,255,971						774,796						424,758						344,485						375,599						792,366						208,987						1,134						4,178,096
SM			20,643						16,692						27,621						17,850						17,374						19,252						11,790						814						132,036
SS			2,805						12,689						7,837						19,301						40,240						56,206						15,562						3,875						158,515
Total			$	1,279,419					$	804,177					$	460,216					$	381,636					$	433,213					$	867,824					$	236,339					$	5,823					$	4,468,647

(1) Represents loans receivable balance at December 31, 2020 which was converted from a revolving loan to an amortizing loan during the year ended December 31, 2020.

Potential problem loans are risk rated SM or worse that are not classified as a performing TDR or nonaccrual loan and are not individually evaluated for credit loss, but which management is closely monitoring because the financial information of the borrower causes concern as to their ability to meet their loan repayment terms. Potential problem loans as of March 31, 2021 and December 31, 2020 were $163.8 million and $182.3 million, respectively.

(d) Nonaccrual Loans

The following table presents the amortized cost of nonaccrual loans for the dates indicated:

			March 31, 2021
			Nonaccrual without ACL						Nonaccrual with ACL						Total Nonaccrual
			(In thousands)
Commercial business:
Commercial and industrial			$	17,400					$	12,872					$	30,272
Owner-occupied CRE			4,518						11,918						16,436
Non-owner occupied CRE			1,424						3,623						5,047
Total commercial business			23,342						28,413						51,755
Residential real estate			66						—						66
Real estate construction and land development:
Commercial and multifamily			—						1,021						1,021
Consumer			26						—						26
Total			$	23,434					$	29,434					$	52,868

			December 31, 2020
			Nonaccrual without ACL						Nonaccrual with ACL						Total Nonaccrual
			(In thousands)
Commercial business:
Commercial and industrial			$	22,039					$	9,208					$	31,247
Owner-occupied CRE			4,693						13,700						18,393
Non-owner occupied CRE			3,424						3,722						7,146
Total commercial business			30,156						26,630						56,786
Residential real estate			67						117						184
Real estate construction and land development:
Commercial and multifamily			572						450						1,022
Consumer			31						69						100
Total			$	30,826					$	27,266					$	58,092

The following table presents the reversal of interest income on loans due to the write-off of accrued interest receivable upon the initial classification of loans as nonaccrual loans and the interest income recognized due to payment in full of previously classified nonaccrual loans during the following periods:

			Three Months Ended March 31, 2021												Three Months Ended March 31, 2020
			Interest Income Reversed						Interest Income Recognized						Interest Income Reversed						Interest Income Recognized
			(In thousands)
Commercial business:
Commercial and industrial			$	(2)					$	63					$	(16)					$	219
Owner-occupied CRE			—						114						—						46
Non-owner occupied CRE			—						313						—						45
Total commercial business			(2)						490						(16)						310
Real estate construction and land development:
Residential			—						73						—						—
Consumer			—						—						—						10
Total			$	(2)					$	563					$	(16)					$	320

For the three months ended March 31, 2021 and 2020, no interest income was recognized subsequent to a loan’s classification as nonaccrual, except as indicated in the tables above due to payment in full.

(e) Past due loans

The Bank performs an aging analysis of past due loans using policies consistent with regulatory reporting requirements with categories of 30-89 days past due and 90 or more days past due. The amortized cost of past due loans as of March 31, 2021 and December 31, 2020 were as follows:

			March 31, 2021
			30-89 Days						90 Days or Greater						Total Past  Due						Current						Loans Receivable
			(In thousands)
Commercial business:
Commercial and industrial			$	4,393					$	8,178					$	12,571					$	680,968					$	693,539
SBA PPP			—						—						—						886,761						886,761
Owner-occupied CRE			—						—						—						881,168						881,168
Non-owner occupied CRE			482						—						482						1,427,471						1,427,953
Total commercial business			4,875						8,178						13,053						3,876,368						3,889,421
Residential real estate			—						46						46						114,810						114,856
Real estate construction and land development:
Residential			—						—						—						79,878						79,878
Commercial and multifamily			—						571						571						217,244						217,815
Total real estate construction and land development			—						571						571						297,122						297,693
Consumer			739						—						739						293,160						293,899
Total			$	5,614					$	8,795					$	14,409					$	4,581,460					$	4,595,869

			December 31, 2020
			30-89 Days						90 Days or Greater						Total Past  Due						Current						Loans Receivable
			(In thousands)
Commercial business:
Commercial and industrial			$	4,621					$	8,082					$	12,703					$	720,395					$	733,098
SBA PPP			—						—						—						715,121						715,121
Owner-occupied CRE			991						403						1,394						855,290						856,684
Non-owner occupied CRE			412						1,970						2,382						1,407,921						1,410,303
Total commercial business			6,024						10,455						16,479						3,698,727						3,715,206
Residential real estate			765						16						781						121,975						122,756
Real estate construction and land development:
Residential			—						—						—						78,259						78,259
Commercial and multifamily			2,225						—						2,225						225,229						227,454
Total real estate construction and land development			2,225						—						2,225						303,488						305,713
Consumer			1,407						30						1,437						323,535						324,972
Total			$	10,421					$	10,501					$	20,922					$	4,447,725					$	4,468,647

There were no loans 90 days or more past due that were still accruing interest as of March 31, 2021 or December 31, 2020.

(f) Collateral-dependent Loans

The type of collateral securing loans individually evaluated for credit losses and for which the repayment was expected to be provided substantially through the operation or sale of the collateral as of March 31, 2021 and December 31, 2020 were as follows:

			March 31, 2021
			CRE(1)						Farmland(1)						Residential Real Estate(1)						Non-real property business assets(1)												Total(1)
			(In thousands)
Commercial business:
Commercial and industrial			$	1,967					$	13,760					$	825					$	592											$	17,144
Owner-occupied CRE			4,517						—						—						—												4,517
Non-owner occupied CRE			1,424						—						—						—												1,424
Total commercial business			7,908						13,760						825						592												23,085
Residential real estate			—						—						66						—												66
Real estate construction and land development:
Commercial and multifamily			571						—						—						—												571
Consumer			—						—						30						—												30
Total			$	8,479					$	13,760					$	921					$	592											$	23,752

(1) Balances represent the amortized cost of the loan. If multiple collateral sources secure the loan, the entire balance is presented in the primary collateral category.

			December 31, 2020
			CRE(1)						Farmland(1)						Residential Real Estate(1)						Non-real property business assets(1)						Other(1)						Total(1)
			(In thousands)
Commercial business:
Commercial and industrial			$	1,893					$	18,738					$	584					$	774					$	631					$	22,620
Owner-occupied CRE			4,693						—						—						—						—						4,693
Non-owner occupied CRE			3,424						—						—						—						—						3,424
Total commercial business			10,010						18,738						584						774						631						30,737
Residential real estate			—						—						67						—						—						67
Real estate construction and land development:
Commercial and multifamily			572						—						—						—						—						572
Consumer			—						—						30						—						—						30
Total			$	10,582					$	18,738					$	681					$	774					$	631					$	31,406

(1) Balances represent the amortized cost of the loan. If multiple collateral sources secure the loan, the entire balance is presented in the primary collateral category.

There have been no significant changes to the collateral securing individually evaluated loans for credit losses and for which repayment was expected to be provided substantially through the operation or sale of the collateral during the three months ended March 31, 2021, except changes due to payoffs and additions of loans to this classification.

(g) Troubled Debt Restructured Loans

The majority of the Bank’s TDR loans are a result of granting extensions of maturity on troubled credits which have already been adversely classified. The Bank grants such extensions to reassess the borrower’s financial status and to develop a plan for repayment. The second most prevalent concession was the result of COVID Modifications, including payment deferrals and maturity extensions. The Bank has also accommodated re-amortizing loans over a longer period of time. Each of these modifications were a concession for a borrower that could not obtain similar financing terms from another source other than from the Bank.

The financial effects of each modification will vary based on the specific restructure. The Bank has a policy that it does not forgive principal or accrued interest as modified terms. The Bank’s TDR loans are primarily fully amortizing term loans. If the interest rate is not adjusted and the modified terms are consistent with other similar credits being offered, the Bank may not experience any loss associated with the restructure. If, however, the restructure involves interest rate modifications, the Bank may not collect all interest based on the original contractual terms.

The CARES Act, CA Act and regulatory agencies provided guidance around the modification of loans as a result of the COVID-19 pandemic, and outlined, among other criteria, that short-term modifications made on a good faith basis to borrowers who were current as defined by the guidance are not TDRs. This includes short-term (e.g. six months) modifications such as payment deferrals, fee waivers, extensions of repayment terms, or other delays in payment that are insignificant. Borrowers were considered current if they were less than 30 days past due on the contractual payments as of December 31, 2019 under the CARES Act and at the time a modification program is implemented under related regulatory guidance. The CA Act extended relief offered under the CARES Act through January 1, 2022 or 60 days after the end of the national emergency declared by the President, whichever is earlier. The Bank elected to apply the temporary relief under the applicable guidance to certain eligible short-term modifications and did not classify the modifications as TDRs for accounting or disclosure purposes. However, COVID Modifications whose payment deferral exceeded 180 days following the loans' initial modification were classified as TDRs based on the Bank's internal policy.

The unfunded commitment to borrowers related to TDR loans was $5.0 million and $2.6 million at March 31, 2021 and December 31, 2020, respectively.

For the three months ended March 31, 2021 and March 31, 2020, the Bank recorded $1.8 million and $608,000, respectively, of interest income related to performing TDR loans.

Loans that were modified as TDR loans are set forth in the following table for the periods indicated:

			Three Months Ended March 31,
			2021												2020
			Number of Contracts						Amortized Cost (1) (2)						Number of Contracts						Amortized Cost (1) (2)
			(Dollars in thousands)
Commercial business:
Commercial and industrial			24						$	12,102					13						$	3,688
Owner-occupied CRE			2						4,660						4						2,183
Non-owner occupied CRE			1						1,979						3						2,210
Total commercial business			27						18,741						20						8,081
Residential real estate			1						180						—						—
Real estate construction and land development:
Residential			—						—						4						1,516
Commercial and multifamily			1						450						—						—
Total real estate construction and land development			1						450						4						1,516
Consumer			15						379						5						93
Total			44						$	19,750					29						$	9,690

(1) Number of contracts and amortized cost represent loans which have balances as of period end, net of subsequent payments after modifications. Certain modified loans may have been paid-down or charged-off during the three months ended March 31, 2021 and March 31, 2020.

(2) As the Bank did not forgive any principal or interest balance as part of the loan modifications, the Bank’s amortized cost in each loan at the date of modification (pre-modification) did not change as a result of the modification (post-modification).

The table above includes 19 and 11 loans for the three months ended March 31, 2021 and 2020, respectively, that were previously reported as TDR loans. The Bank typically grants shorter extension periods to continually monitor these TDR loans despite the fact that the extended date might not be the date the Bank expects sufficient cash flow from these borrowers. The Bank does not consider these modifications a subsequent default of a TDR as new loan terms, specifically new maturity dates, were granted. Of the remaining, first-reported TDR loans, the concessions granted largely consisted of maturity extensions. The

Bank had a related ACL on loans that were modified as TDR loans of $2.4 million and $644,000 at March 31, 2021 and March 31, 2020, respectively.

The following table presents loans that were modified in a troubled debt restructure and subsequently defaulted within twelve months from the modification date during the periods indicated:

			Three Months Ended March 31,
			2021												2020
			Number of Contracts (1)						Amortized Cost (1)						Number of Contracts (1)						Amortized Cost (1)
			(Dollars in thousands)
Commercial business:
Commercial and industrial			2						$	2,792					2						$	1,873
Non-owner occupied CRE			—						—						3						590
Total commercial business			2						2,792						5						2,463
Total			2						$	2,792					5						$	2,463

(1) Number of contracts and amortized cost represent loans which have balances as of period end, net of subsequent payments after modifications. Certain modified loans may have been paid-down or charged-off during the three months ended March 31, 2021 and March 31, 2020.

During the three months ended March 31, 2021 and March 31, 2020 these TDR loans defaulted because each was past its modified maturity date and the borrower had not subsequently repaid the credits. The Bank chose not to extend further the maturity date on these loans. The Bank had an ACL on loans of $94,000 and $334,000 at March 31, 2021 and March 31, 2020, respectively, related to these TDR loans which defaulted during the three months ended March 31, 2021.

(h) Accrued interest receivable on loans receivable

Accrued interest receivable on loans receivable totaled $16.0 million and $15.8 million at March 31, 2021 and December 31, 2020, respectively. It is excluded from the calculation of the ACL on loans as interest accrued, but not received, is reversed timely. However, management completed an analysis for an ACL on accrued interest receivable on loans receivable based on the significance of loan modifications in accordance with the CARES Act, CA Act and regulatory guidance and concluded no ACL on accrued interest receivable on loans should be recorded at March 31, 2021 and December 31, 2020.

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- Definition

The entire disclosure for financing receivable.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2196772

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 20
-URI http://asc.fasb.org/subtopic&trid=2196816

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- References

No definition available.

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