XML 51 R41.htm IDEA: XBRL DOCUMENT
v3.23.3

Tax Credit Investments (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2023
Tax Credit Investments. |
Schedule of tax credits | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | September 30, 2023 | ​ | December 31, 2022
(dollars in thousands) |  | ​ | ​ | Investment | ​ | Unfunded Commitment | ​ | Investment | ​ | Unfunded Commitment
Investment | ​ | Accounting Method | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Low income housing tax credit |  | Proportional amortization | ​ | $ | 17,906 |  | $ | 12,719 |  | $ | 17,906 |  | $ | 15,559
Total |  | ​ | ​ | $ | 17,906 |  | $ | 12,719 |  | $ | 17,906 |  | $ | 15,559
Summary of amortization expense and tax benefit | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three months ended September 30, | ​
​ | ​ | 2023 | ​ | 2022 | ​
​ | ​ | Amortization | ​ | Tax Benefit | ​ | Amortization | ​ | Tax Benefit | ​
(dollars in thousands) | ​ | Expense (1) |  | Recognized (2) |  | Expense (1) |  | Recognized (2) |
Low income housing tax credit | ​ | $ | 245 |  | $ | (435) |  | $ | 109 |  | $ | (146) |
Total | ​ | $ | 245 | ​ | $ | (435) | ​ | $ | 109 | ​ | $ | (146) | ​
(1) | The amortization expense for low income housing tax credits were included in the income tax expense.
(2) | All of the tax benefits recognized were included in income tax expense.
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Nine months ended September 30,
​ | ​ | 2023 | ​ | 2022
​ | ​ | Amortization | ​ | Tax Benefit | ​ | Amortization | ​ | Tax Benefit
(dollars in thousands) | ​ | Expense (1) | ​ | Recognized (2) | ​ | Expense (1) | ​ | Recognized (2)
Low income housing tax credit | ​ | $ | 884 |  | $ | (1,171) |  | $ | 220 |  | $ | (303)
Total | ​ | $ | 884 | ​ | $ | (1,171) | ​ | $ | 220 | ​ | $ | (303)
(1) | The amortization expense for low income housing tax credits were included in income tax expense.
(2) | All of the tax benefits recognized were included in income tax expense.

X
- Definition Tabular disclosure of investments in qualified affordable housing projects tax credit investments. + References No definition available. + Details
Name: | alrs_ScheduleOfTaxCreditInvestmentsTableTextBlock
Namespace Prefix: | alrs_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of amortization expense and tax benefit. + References No definition available. + Details
Name: | alrs_SummaryOfAmortizationExpenseAndTaxBenefitTableTextBlock
Namespace Prefix: | alrs_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tax Credit Investments [Abstract] + References No definition available. + Details
Name: | alrs_TaxCreditInvestmentsAbstract
Namespace Prefix: | alrs_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration