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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
9 Months Ended
Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Schedule of Financing Receivable Portfolio Segments
Expected Credit Loss MethodologyHistorical Look-Back PeriodEconomic
Forecast
Length
Reversion
Method
Loan SegmentSeptember 30, 2023June 30, 2023
and Prior
Commercial and industrial - SBA PPPZero LossPD/LGD2008 to presentOne yearOne year
(straight-line
basis)
Commercial and industrial - All othersDCFPD/LGD
ConstructionDCFPD/LGD
Commercial real estate - Multi-familyDCFPD/LGD
Commercial real estate - All othersDCFPD/LGD
Residential mortgageDCFLoss-Rate Migration
Home equityDCFLoss-Rate Migration
Consumer - Other revolvingDCFLoss-Rate Migration
Consumer - Non-revolvingDCFLoss-Rate Migration
Purchased consumer portfoliosWARMWARM