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Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Balance sheet assets:
Investment securities	$ 763,789	$ 673,453
Carrying Amount
Balance sheet assets:
Cash and cash equivalents	346,994	514,928
Investment securities	763,789	673,453
Loans, net	1,024,052	948,526
Accrued interest receivable	7,609	6,799
Total	2,142,444	2,143,706
Balance sheet liabilities:
Deposits	1,229,721	1,221,503
Accounts and drafts payable	1,146,334	1,050,396
Accrued interest payable	46	16
Total	2,376,101	2,271,915
Fair Value
Balance sheet assets:
Cash and cash equivalents	346,994	514,928
Investment securities	763,789	673,453
Loans, net	972,338	948,701
Accrued interest receivable	7,609	6,799
Total	2,090,730	2,143,881
Balance sheet liabilities:
Deposits	1,229,721	1,221,503
Accounts and drafts payable	1,146,334	1,050,396
Accrued interest payable	46	16
Total	$ 2,376,101	$ 2,271,915

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Fair value portion of liabilities incurred for goods and services received that are used in an entity's business and related party payables.

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-Publisher FASB
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Fair value portion of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

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Fair value portion of loan receivable, including, but not limited to, mortgage loans held for investment, finance receivables held for investment, policy loans on insurance contracts.

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