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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
9 Months Ended
Sep. 30, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Schedule of Financing Receivable Portfolio Segments
The following table presents the Company's loan portfolio segments and the methodology used to measure expected credit losses. The historical look-back period is 2008 to present, economic forecast length is one year and the reversion method is one year (on a straight-line basis) for all segments.

SegmentExpected Credit Loss MethodologyHistorical Look-Back Period
Economic Forecast Length
Reversion Method
Commercial and industrialDCF2008 to presentOne yearOne year
(straight-line
basis)
ConstructionDCF
Commercial real estate - Multi-familyDCF
Commercial real estate - All othersDCF
Residential mortgageDCF
Home equityDCF
ConsumerDCF
Consumer - PurchasedWARM