XML 40 R30.htm IDEA: XBRL DOCUMENT v3.8.0.1

Loan and Lease Receivables, Impaired Loans and Leases and Allowance for Loan and Lease Losses (Tables)

3 Months Ended

Mar. 31, 2018

Receivables [Abstract]

Loan Composition Schedule

Loan and lease receivables consist of the following:

		March 31, 2018				December 31, 2017
		(In Thousands)
Commercial real estate:
Commercial real estate — owner occupied		$	197,268			$	200,387
Commercial real estate — non-owner occupied		484,151				470,236
Land development		46,379				40,154
Construction		156,020				125,157
Multi-family		136,098				136,978
1-4 family		41,866				44,976
Total commercial real estate		1,061,782				1,017,888
Commercial and industrial		443,005				429,002
Direct financing leases, net		31,387				30,787
Consumer and other:
Home equity and second mortgages		8,270				7,262
Other		20,717				18,099
Total consumer and other		28,987				25,361
Total gross loans and leases receivable		1,565,161				1,503,038
Less:
Allowance for loan and lease losses		18,638				18,763
Deferred loan fees		1,671				1,443
Loans and leases receivable, net		$	1,544,852			$	1,482,832

Ownership of SBA Loans

As of March 31, 2018 and December 31, 2017, the total amount of the Corporation’s ownership of SBA loans comprised of the following:

		March 31, 2018				December 31, 2017
		(In Thousands)
Retained, unguaranteed portions of sold SBA loans		$	28,348			$	30,071
Other SBA loans(1)		19,431				22,254
Total SBA loans		$	47,779			$	52,325

(1) Primarily consisted of SBA Express loans and impaired SBA loans that were repurchased from the secondary market, all of which were not saleable as of March 31, 2018 and December 31, 2017, respectively.

Financing Receivable by Credit Quality Indicators

The following tables illustrate ending balances of the Corporation’s loan and lease portfolio, including impaired loans by class of receivable, and considering certain credit quality indicators as of March 31, 2018 and December 31, 2017:

		March 31, 2018
		Category
		I				II				III				IV				Total
		(Dollars in Thousands)
Commercial real estate:
Commercial real estate — owner occupied		$	167,290			$	15,592			$	10,354			$	4,032			$	197,268
Commercial real estate — non-owner occupied		462,505				20,533				1,080				33				484,151
Land development		42,818				1,044				—				2,517				46,379
Construction		153,285				508				227				2,000				156,020
Multi-family		136,098				—				—				—				136,098
1-4 family		32,221				7,640				1,071				934				41,866
Total commercial real estate		994,217				45,317				12,732				9,516				1,061,782
Commercial and industrial		351,392				24,916				56,240				10,457				443,005
Direct financing leases, net		29,622				317				1,448				—				31,387
Consumer and other:
Home equity and second mortgages		8,261				7				—				2				8,270
Other		20,401				—				—				316				20,717
Total consumer and other		28,662				7				—				318				28,987
Total gross loans and leases receivable		$	1,403,893			$	70,557			$	70,420			$	20,291			$	1,565,161
Category as a % of total portfolio		89.69		%		4.51		%		4.50		%		1.30		%		100.00		%

		December 31, 2017
		Category
		I				II				III				IV				Total
		(Dollars in Thousands)
Commercial real estate:
Commercial real estate — owner occupied		$	166,018			$	18,442			$	8,850			$	7,077			$	200,387
Commercial real estate — non-owner occupied		441,246				27,854				1,102				34				470,236
Land development		36,470				1,057				—				2,627				40,154
Construction		121,528				757				—				2,872				125,157
Multi-family		136,978				—				—				—				136,978
1-4 family		34,598				7,735				1,220				1,423				44,976
Total commercial real estate		936,838				55,845				11,172				14,033				1,017,888
Commercial and industrial		341,875				25,344				49,453				12,330				429,002
Direct financing leases, net		28,866				342				1,579				—				30,787
Consumer and other:
Home equity and second mortgages		7,250				8				—				4				7,262
Other		17,745				—				—				354				18,099
Total consumer and other		24,995				8				—				358				25,361
Total gross loans and leases receivable		$	1,332,574			$	81,539			$	62,204			$	26,721			$	1,503,038
Category as a % of total portfolio		88.66		%		5.42		%		4.14		%		1.78		%		100.00		%

Past Due Financing Receivables

The delinquency aging of the loan and lease portfolio by class of receivable as of March 31, 2018 and December 31, 2017 was as follows:

		March 31, 2018
		30-59 Days Past Due				60-89 Days Past Due				Greater Than 90 Days Past Due				Total Past Due				Current					Total Loans and Leases
		(Dollars in Thousands)
Accruing loans and leases
Commercial real estate:
Owner occupied		$	—			$	—			$	—			$	—			$	193,290				$	193,290
Non-owner occupied		388				—				—				388				483,730					484,118
Land development		—				—				—				—				43,862					43,862
Construction		—				—				—				—				154,020					154,020
Multi-family		—				—				—				—				136,098					136,098
1-4 family		545				—				—				545				40,588					41,133
Commercial and industrial		1,618				—				—				1,618				430,934					432,552
Direct financing leases, net		—				—				—				—				31,387					31,387
Consumer and other:
Home equity and second mortgages		129				—				—				129				8,141					8,270
Other		1				—				—				1				20,400					20,401
Total		2,681				—				—				2,681				1,542,450					1,545,131
Non-accruing loans and leases
Commercial real estate:
Owner occupied		395				—				3,520				3,915				63					3,978
Non-owner occupied		33				—				—				33				—					33
Land development		—				—				—				—				2,517					2,517
Construction		—				—				2,000				2,000				—					2,000
Multi-family		—				—				—				—				—					—
1-4 family		162				—				529				691				42					733
Commercial and industrial		2,960				—				6,510				9,470				983					10,453
Direct financing leases, net		—				—				—				—				—					—
Consumer and other:
Home equity and second mortgages		—				—				—				—				—					—
Other		—				—				316				316				—					316
Total		3,550				—				12,875				16,425				3,605			—		20,030
Total loans and leases
Commercial real estate:
Owner occupied		395				—				3,520				3,915				193,353					197,268
Non-owner occupied		421				—				—				421				483,730					484,151
Land development		—				—				—				—				46,379					46,379
Construction		—				—				2,000				2,000				154,020					156,020
Multi-family		—				—				—				—				136,098					136,098
1-4 family		707				—				529				1,236				40,630					41,866
Commercial and industrial		4,578				—				6,510				11,088				431,917					443,005
Direct financing leases, net		—				—				—				—				31,387					31,387
Consumer and other:
Home equity and second mortgages		129				—				—				129				8,141					8,270
Other		1				—				316				317				20,400					20,717
Total		$	6,231			$	—			$	12,875			$	19,106			$	1,546,055				$	1,565,161
Percent of portfolio		0.40		%		—		%		0.82		%		1.22		%		98.78		%			100.00		%

		December 31, 2017
		30-59 Days Past Due				60-89 Days Past Due				Greater Than 90 Days Past Due				Total Past Due				Current				Total Loans and Leases
		(Dollars in Thousands)
Accruing loans and leases
Commercial real estate:
Owner occupied		$	—			$	—			$	—			$	—			$	193,366			$	193,366
Non-owner occupied		—				—				—				—				470,202				470,202
Land development		—				—				—				—				37,528				37,528
Construction		—				196				—				196				122,089				122,285
Multi-family		—				—				—				—				136,978				136,978
1-4 family		496				—				—				496				43,319				43,815
Commercial and industrial		1,169				197				—				1,366				415,315				416,681
Direct financing leases, net		—				—				—				—				30,787				30,787
Consumer and other:
Home equity and second mortgages		106				—				—				106				7,156				7,262
Other		—				—				—				—				17,745				17,745
Total		1,771				393				—				2,164				1,474,485				1,476,649
Non-accruing loans and leases
Commercial real estate:
Owner occupied		405				—				4,836				5,241				1,780				7,021
Non-owner occupied		—				—				—				—				34				34
Land development		—				—				—				—				2,626				2,626
Construction		—				—				2,872				2,872				—				2,872
Multi-family		—				—				—				—				—				—
1-4 family		—				—				948				948				213				1,161
Commercial and industrial		782				—				7,349				8,131				4,190				12,321
Direct financing leases, net		—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		—				—				—				—				—				—
Other		—				—				345				345				9				354
Total		1,187				—				16,350				17,537				8,852				26,389
Total loans and leases
Commercial real estate:
Owner occupied		405				—				4,836				5,241				195,146				200,387
Non-owner occupied		—				—				—				—				470,236				470,236
Land development		—				—				—				—				40,154				40,154
Construction		—				196				2,872				3,068				122,089				125,157
Multi-family		—				—				—				—				136,978				136,978
1-4 family		496				—				948				1,444				43,532				44,976
Commercial and industrial		1,951				197				7,349				9,497				419,505				429,002
Direct financing leases, net		—				—				—				—				30,787				30,787
Consumer and other:
Home equity and second mortgages		106				—				—				106				7,156				7,262
Other		—				—				345				345				17,754				18,099
Total		$	2,958			$	393			$	16,350			$	19,701			$	1,483,337			$	1,503,038
Percent of portfolio		0.20		%		0.03		%		1.09		%		1.32		%		98.68		%		100.00		%

Schedule of Financing Receivables, Non Accrual Status

The Corporation’s total impaired assets consisted of the following at March 31, 2018 and December 31, 2017, respectively.

		March 31, 2018				December 31, 2017
		(Dollars in Thousands)
Non-accrual loans and leases
Commercial real estate:
Commercial real estate — owner occupied		$	3,978			$	7,021
Commercial real estate — non-owner occupied		33				34
Land development		2,517				2,626
Construction		2,000				2,872
Multi-family		—				—
1-4 family		733				1,161
Total non-accrual commercial real estate		9,261				13,714
Commercial and industrial		10,453				12,321
Direct financing leases, net		—				—
Consumer and other:
Home equity and second mortgages		—				—
Other		316				354
Total non-accrual consumer and other loans		316				354
Total non-accrual loans and leases		20,030				26,389
Foreclosed properties, net		1,484				1,069
Total non-performing assets		21,514				27,458
Performing troubled debt restructurings		261				332
Total impaired assets		$	21,775			$	27,790

		March 31, 2018			December 31, 2017
Total non-accrual loans and leases to gross loans and leases		1.28	%		1.76	%
Total non-performing assets to total gross loans and leases plus foreclosed properties, net		1.37			1.83
Total non-performing assets to total assets		1.15			1.53
Allowance for loan and lease losses to gross loans and leases		1.19			1.25
Allowance for loan and lease losses to non-accrual loans and leases		93.05			71.10

Troubled Debt Restructurings on Financing Receivables

		As of March 31, 2018										As of December 31, 2017
		Number of Loans		Pre-Modification Recorded Investment				Post-Modification Recorded Investment				Number of Loans		Pre-Modification Recorded Investment				Post-Modification Recorded Investment
		(Dollars in Thousands)
Commercial real estate:
Commercial real estate — owner occupied		3		$	1,065			$	868			3		$	1,065			$	880
Commercial real estate — non-owner occupied		1		158				33				1		158				34
Land development		1		5,745				2,516				1		5,745				2,626
Construction		—		—				—				—		—				—
Multi-family		—		—				—				—		—				—
1-4 family		7		560				243				8		627				307
Commercial and industrial		10		8,759				4,913				10		8,759				4,951
Consumer and other:
Home equity and second mortgage		1		37				2				2		37				4
Other		1		2,077				316				2		2,094				345
Total		24		$	18,401			$	8,891			27		$	18,485			$	9,147

Troubled Debt Restructurings by Modification Type

As of March 31, 2018 and December 31, 2017, the Corporation’s troubled debt restructurings grouped by type of concession were as follows:

		As of March 31, 2018							As of December 31, 2017
		Number of Loans			Recorded Investment				Number of Loans			Recorded Investment
		(Dollars in Thousands)
Commercial real estate:
Extension of term		—			$	—			—			$	—
Interest rate concession		12			3,660				12			3,793
Combination of extension of term and interest rate concession		—			—				1			54
Commercial and industrial:
Combination of extension of term and interest rate concession		10			4,913				10			4,951
Consumer and other:
Extension of term		1			316				1			328
Combination of extension of term and interest rate concession		1			2				3			21
Total		24			$	8,891			27			$	9,147

Impaired Financing Receivables

The following represents additional information regarding the Corporation’s impaired loans and leases, including performing troubled debt restructurings, by class:

		As of and for the Three Months Ended March 31, 2018
		Recorded Investment				Unpaid Principal Balance					Impairment Reserve				Average Recorded Investment(1)					Foregone Interest Income					Interest Income Recognized				Net Foregone Interest Income
		(In Thousands)
With no impairment reserve recorded:
Commercial real estate:
Owner occupied		$	4,032			$	5,331				$	—			$	6,531				$	134				$	148			$	(14	)
Non-owner occupied		33				74					—				39					1					—				1
Land development		2,517				6,814					—				2,553					18					—				18
Construction		2,000				2,872					—				2,862					52					—				52
Multi-family		—				—					—				—					—					—				—
1-4 family		934				1,204					—				1,351					20					18				2
Commercial and industrial		3,621				4,297					—				5,134					124					104				20
Direct financing leases, net		—				—					—				—					—					—				—
Consumer and other:
Home equity and second mortgages		2				2					—				3					—					27				(27		)
Other		316				982					—				330					14					—				14
Total		13,455				21,576					—				18,803					363					297				66
With impairment reserve recorded:
Commercial real estate:
Owner occupied		—				—					—				—					—					—				—
Non-owner occupied		—				—					—				—					—					—				—
Land development		—				—			—		—				—			—		—			—		—				—
Construction		—				—			—		—				—			—		—			—		—				—
Multi-family		—				—					—				—					—					—				—
1-4 family		—				—					—				—					—					—				—
Commercial and industrial		6,836				9,145					3,088				6,850					278					—				278
Direct financing leases, net		—				—					—				—					—					—				—
Consumer and other:
Home equity and second mortgages		—				—					—				—					—					—				—
Other		—				—					—				—					—					—				—
Total		6,836				9,145					3,088				6,850					278					—				278
Total:
Commercial real estate:
Owner occupied		4,032				5,331					—				6,531					134					148				(14		)
Non-owner occupied		33				74					—				39					1					—				1
Land development		2,517				6,814					—				2,553					18					—				18
Construction		2,000				2,872					—				2,862					52					—				52
Multi-family		—				—					—				—					—					—				—
1-4 family		934				1,204					—				1,351					20					18				2
Commercial and industrial		10,457				13,442					3,088				11,984					402					104				298
Direct financing leases, net		—				—					—				—					—					—				—
Consumer and other:
Home equity and second mortgages		2				2					—				3					—					27				(27		)
Other		316				982					—				330					14					—				14
Grand total		$	20,291			$	30,721				$	3,088			$	25,653				$	641				$	297			$	344

(1) Average recorded investment is calculated primarily using daily average balances.

		As of and for the Year Ended December 31, 2017
		Recorded Investment				Unpaid Principal Balance				Impairment Reserve				Average Recorded Investment(1)				Foregone Interest Income				Interest Income Recognized				Net Foregone Interest Income
		(In Thousands)
With no impairment reserve recorded:
Commercial real estate:
Owner occupied		$	7,077			$	7,077			$	—			$	5,549			$	613			$	—			$	613
Non-owner occupied		34				75				—				1,830				97				226				(129		)
Land development		2,627				5,297				—				3,092				84				—				84
Construction		—				—				—				2,000				134				214				(80		)
Multi-family		—				—				—				1				—				—				—
1-4 family		1,423				1,706				—				2,146				53				7				46
Commercial and industrial		5,465				6,502				—				3,634				858				7				851
Direct financing leases, net		—				—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		4				3				—				7				—				—				—
Other		345				1,011				—				365				59				—				59
Total		16,975				21,671				—				18,624				1,898				454				1,444
With impairment reserve recorded:
Commercial real estate:
Owner occupied		—				—				—				—				—				—				—
Non-owner occupied		—				—				—				—				—				—				—
Land development		—				—				—				—				—				—				—
Construction		2,872				2,872				415				2,252				158				—				158
Multi-family		—				—				—				—				—				—				—
1-4 family		—				—				—				—				—				—				—
Commercial and industrial		6,865				8,813				4,067				12,288				639				—				639
Direct financing leases, net		—				—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		—				—				—				—				—				—				—
Other		9				9				9				—				—				—				—
Total		9,746				11,694				4,491				14,540				797				—				797
Total:
Commercial real estate:
Owner occupied		7,077				7,077				—				5,549				613				—				613
Non-owner occupied		34				75				—				1,830				97				226				(129		)
Land development		2,627				5,297				—				3,092				84				—				84
Construction		2,872				2,872				415				4,252				292				214				78
Multi-family		—				—				—				1				—				—				—
1-4 family		1,423				1,706				—				2,146				53				7				46
Commercial and industrial		12,330				15,315				4,067				15,922				1,497				7				1,490
Direct financing leases, net		—				—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		4				3				—				7				—				—				—
Other		354				1,020				9				365				59				—				59
Grand total		$	26,721			$	33,365			$	4,491			$	33,164			$	2,695			$	454			$	2,241

(1) Average recorded investment is calculated primarily using daily average balances.

Allowance for Loan and Lease Losses by Portfolio Segment

A summary of the activity in the allowance for loan and lease losses by portfolio segment is as follows:

		As of and for the Three Months Ended March 31, 2018
		Commercial Real Estate				Commercial and Industrial				Consumer and Other				Total
		(Dollars in Thousands)
Beginning balance		$	10,131			$	8,225			$	407			$	18,763
Charge-offs		(2,175		)		(490		)		(20		)		(2,685		)
Recoveries		13				2				69				84
Net charge-offs		(2,162		)		(488		)		49				(2,601		)
Provision for credit losses		2,021				414				41				2,476
Ending balance		$	9,990			$	8,151			$	497			$	18,638

		As of and for the Three Months Ended March 31, 2017
		Commercial Real Estate				Commercial and Industrial				Consumer and Other				Total
		(Dollars in Thousands)
Beginning balance		$	12,384			$	7,970			$	558			$	20,912
Charge-offs		(67		)		(55		)		(87		)		(209		)
Recoveries		104				246				41				391
Net charge-offs		37				191				(46		)		182
Provision for credit losses		396				(218		)		394				572
Ending balance		$	12,817			$	7,943			$	906			$	21,666

Allowance for Loan and Lease Losses and Balances by Type of Allowance Methodology

The following tables provide information regarding the allowance for loan and lease losses and balances by type of allowance methodology.

		As of March 31, 2018
		Commercial Real Estate				Commercial and Industrial				Consumer and Other				Total
		(Dollars in Thousands)
Allowance for loan and lease losses:
Collectively evaluated for impairment		$	9,990			$	5,063			$	497			$	15,550
Individually evaluated for impairment		—				3,088				—				3,088
Loans acquired with deteriorated credit quality		—				—				—				—
Total		$	9,990			$	8,151			$	497			$	18,638
Loans and lease receivables:
Collectively evaluated for impairment		$	1,052,266			$	463,935			$	28,669			$	1,544,870
Individually evaluated for impairment		9,101				10,452				318				19,871
Loans acquired with deteriorated credit quality		415				5				—				420
Total		$	1,061,782			$	474,392			$	28,987			$	1,565,161

		As of December 31, 2017
		Commercial Real Estate				Commercial and Industrial				Consumer and Other				Total
		(Dollars in Thousands)
Allowance for loan and lease losses:
Collectively evaluated for impairment		$	9,716			$	4,158			$	398			$	14,272
Individually evaluated for impairment		415				4,067				9				4,491
Loans acquired with deteriorated credit quality		—				—				—				—
Total		$	10,131			$	8,225			$	407			$	18,763
Loans and lease receivables:
Collectively evaluated for impairment		$	1,003,855			$	447,459			$	25,003			$	1,476,317
Individually evaluated for impairment		13,506				12,324				358				26,188
Loans acquired with deteriorated credit quality		527				6				—				533
Total		$	1,017,888			$	459,789			$	25,361			$	1,503,038

X

- Definition

Ownership of SBA Loans [Table Text Block]

+ References

No definition available.

+ Details

Name:	fbiz_OwnershipofSBALoansTableTextBlock
Namespace Prefix:	fbiz_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Troubled Debt Restructurings by Modification Type [Table Text Block]

+ References

No definition available.

+ Details

Name:	fbiz_TroubledDebtRestructuringsByModificationTypeTableTextBlock
Namespace Prefix:	fbiz_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953423-111524

+ Details

Name:	us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 55
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=82894031&loc=SL6953803-111525

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953659-111524

+ Details

Name:	us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of impaired financing receivables.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5212-111524

+ Details

Name:	us-gaap_ImpairedFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5111-111524

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7A
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953401-111524

+ Details

Name:	us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_ReceivablesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name:	us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the activity in the total allowance for credit losses related to financing receivables (such as loans or lease receivables) for entities that have an unclassified balance sheet, including the balance in the allowance at the beginning and end of each period, additions charged to operations, direct write-downs charged against the allowance, and recoveries of amounts previously charged off.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953423-111524

+ Details

Name:	us-gaap_ScheduleOfCreditLossesRelatedToFinancingReceivablesCurrentAndNoncurrentTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of nonaccrual and past due financing receivables (such as loans and trade receivables), including: (a) the recorded investment in loans and trade receivables, if applicable, on nonaccrual status as of each balance sheet date (b) the recorded investment in loans and trade receivables, if applicable, past due 90 days or more and still accruing.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5111-111524

+ Details

Name:	us-gaap_ScheduleOfFinancingReceivablesNonAccrualStatusTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables and troubled debt restructurings.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953676-111524

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953682-111524

+ Details

Name:	us-gaap_TroubledDebtRestructuringsOnFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration