XML 64 R31.htm IDEA: XBRL DOCUMENT v3.19.3

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

9 Months Ended

Sep. 30, 2019

Receivables [Abstract]

Loan Composition Schedule

Loan and lease receivables consist of the following:

		September 30, 2019				December 31, 2018
		(In Thousands)
Commercial real estate:
Commercial real estate — owner occupied		$	226,307			$	203,476
Commercial real estate — non-owner occupied		503,102				484,427
Land development		49,184				42,666
Construction		111,848				161,562
Multi-family		227,330				167,868
1-4 family		31,226				34,340
Total commercial real estate		1,148,997				1,094,339
Commercial and industrial		513,672				462,321
Direct financing leases, net		28,987				33,170
Consumer and other:
Home equity and second mortgages		7,373				8,438
Other		22,140				20,789
Total consumer and other		29,513				29,227
Total gross loans and leases receivable		1,721,169				1,619,057
Less:
Allowance for loan and lease losses		20,170				20,425
Deferred loan fees		627				1,402
Loans and leases receivable, net		$	1,700,372			$	1,597,230

Ownership of SBA Loans

The total amount of the Corporation’s ownership of SBA loans comprised of the following:

		September 30, 2019				December 31, 2018
		(In Thousands)
Retained, unguaranteed portions of sold SBA loans		$	22,201			$	23,898
Other SBA loans(1)		22,237				22,024
Total SBA loans		$	44,438			$	45,922

(1) Primarily consisted of SBA CAPLine, Express, and impaired loans that were repurchased from the secondary market, all of which are not saleable.

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:

		September 30, 2019
		Category
		I				II				III				IV				Total
		(Dollars in Thousands)
Commercial real estate:
Commercial real estate — owner occupied		$	190,014			$	24,044			$	8,166			$	4,083			$	226,307
Commercial real estate — non-owner occupied		461,236				40,435				1,431				—				503,102
Land development		46,654				908				—				1,622				49,184
Construction		111,691				—				157				—				111,848
Multi-family		215,755				11,575				—				—				227,330
1-4 family		30,446				91				210				479				31,226
Total commercial real estate		1,055,796				77,053				9,964				6,184				1,148,997
Commercial and industrial		405,570				43,919				47,593				16,590				513,672
Direct financing leases, net		21,746				4,065				3,176				—				28,987
Consumer and other:
Home equity and second mortgages		7,213				68				92				—				7,373
Other		21,979				—				—				161				22,140
Total consumer and other		29,192				68				92				161				29,513
Total gross loans and leases receivable		$	1,512,304			$	125,105			$	60,825			$	22,935			$	1,721,169
Category as a % of total portfolio		87.86		%		7.27		%		3.54		%		1.33		%		100.00		%

		December 31, 2018
		Category
		I				II				III				IV				Total
		(Dollars in Thousands)
Commercial real estate:
Commercial real estate — owner occupied		$	177,222			$	15,085			$	5,506			$	5,663			$	203,476
Commercial real estate — non-owner occupied		458,185				24,873				1,338				31				484,427
Land development		39,472				981				—				2,213				42,666
Construction		161,360				—				202				—				161,562
Multi-family		167,868				—				—				—				167,868
1-4 family		32,004				1,451				707				178				34,340
Total commercial real estate		1,036,111				42,390				7,753				8,085				1,094,339
Commercial and industrial		374,371				19,370				51,474				17,106				462,321
Direct financing leases, net		26,013				6,090				1,067				—				33,170
Consumer and other:
Home equity and second mortgages		8,385				3				50				—				8,438
Other		20,499				—				—				290				20,789
Total consumer and other		28,884				3				50				290				29,227
Total gross loans and leases receivable		$	1,465,379			$	67,853			$	60,344			$	25,481			$	1,619,057
Category as a % of total portfolio		90.51		%		4.19		%		3.73		%		1.57		%		100.00		%

Past Due Financing Receivables

The delinquency aging of the loan and lease portfolio by class of receivable was as follows:

		September 30, 2019
		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		$	—			$	—			$	—			$	—			$	222,224				$	222,224
Non-owner occupied		—				—				—				—				503,102					503,102
Land development		—				—				—				—				47,562					47,562
Construction		—				—				—				—				111,848					111,848
Multi-family		—				—				—				—				227,330					227,330
1-4 family		—				—				—				—				30,893					30,893
Commercial and industrial		238				—				—				238				496,844					497,082
Direct financing leases, net		—				—				—				—				28,987					28,987
Consumer and other:
Home equity and second mortgages		—				—				—				—				7,373					7,373
Other		—				—				—				—				21,979					21,979
Total		238				—				—				238				1,698,142					1,698,380
Non-accruing loans and leases
Commercial real estate:
Owner occupied		—				—				342				342				3,741					4,083
Non-owner occupied		—				—				—				—				—					—
Land development		—				—				—				—				1,622					1,622
Construction		—				—				—				—				—					—
Multi-family		—				—				—				—				—					—
1-4 family		—				—				—				—				333					333
Commercial and industrial		1,701				304				5,895				7,900				8,690					16,590
Direct financing leases, net		—				—				—				—				—					—
Consumer and other:
Home equity and second mortgages		—				—				—				—				—					—
Other		—				—				157				157				4					161
Total		1,701				304				6,394				8,399				14,390			—		22,789
Total loans and leases
Commercial real estate:
Owner occupied		—				—				342				342				225,965					226,307
Non-owner occupied		—				—				—				—				503,102					503,102
Land development		—				—				—				—				49,184					49,184
Construction		—				—				—				—				111,848					111,848
Multi-family		—				—				—				—				227,330					227,330
1-4 family		—				—				—				—				31,226					31,226
Commercial and industrial		1,939				304				5,895				8,138				505,534					513,672
Direct financing leases, net		—				—				—				—				28,987					28,987
Consumer and other:
Home equity and second mortgages		—				—				—				—				7,373					7,373
Other		—				—				157				157				21,983					22,140
Total		$	1,939			$	304			$	6,394			$	8,637			$	1,712,532				$	1,721,169
Percent of portfolio		0.11		%		0.02		%		0.37		%		0.50		%		99.50		%			100.00		%

		December 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		$	157			$	—			$	—			$	157			$	197,656			$	197,813
Non-owner occupied		—				2,272				—				2,272				482,124				484,396
Land development		—				—				—				—				40,453				40,453
Construction		14,824				—				—				14,824				146,738				161,562
Multi-family		—				—				—				—				167,868				167,868
1-4 family		363				60				—				423				33,917				34,340
Commercial and industrial		826				247				—				1,073				444,144				445,217
Direct financing leases, net		—				—				—				—				33,170				33,170
Consumer and other:
Home equity and second mortgages		—				—				—				—				8,438				8,438
Other		—				—				—				—				20,499				20,499
Total		16,170				2,579				—				18,749				1,575,007				1,593,756
Non-accruing loans and leases
Commercial real estate:
Owner occupied		483				—				5,180				5,663				—				5,663
Non-owner occupied		—				—				31				31				—				31
Land development		—				—				119				119				2,094				2,213
Construction		—				—				—				—				—				—
Multi-family		—				—				—				—				—				—
1-4 family		—				—				—				—				—				—
Commercial and industrial		2,322				—				12,108				14,430				2,674				17,104
Direct financing leases, net		—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		—				—				—				—				—				—
Other		—				—				279				279				11				290
Total		2,805				—				17,717				20,522				4,779				25,301
Total loans and leases
Commercial real estate:
Owner occupied		640				—				5,180				5,820				197,656				203,476
Non-owner occupied		—				2,272				31				2,303				482,124				484,427
Land development		—				—				119				119				42,547				42,666
Construction		14,824				—				—				14,824				146,738				161,562
Multi-family		—				—				—				—				167,868				167,868
1-4 family		363				60				—				423				33,917				34,340
Commercial and industrial		3,148				247				12,108				15,503				446,818				462,321
Direct financing leases, net		—				—				—				—				33,170				33,170
Consumer and other:
Home equity and second mortgages		—				—				—				—				8,438				8,438
Other		—				—				279				279				20,510				20,789
Total		$	18,975			$	2,579			$	17,717			$	39,271			$	1,579,786			$	1,619,057
Percent of portfolio		1.17		%		0.16		%		1.09		%		2.42		%		97.58		%		100.00		%

Schedule of Financing Receivables, Non Accrual Status

The Corporation’s total impaired assets consisted of the following:

		September 30, 2019				December 31, 2018
		(In Thousands)
Non-accrual loans and leases
Commercial real estate:
Commercial real estate — owner occupied		$	4,083			$	5,663
Commercial real estate — non-owner occupied		—				31
Land development		1,622				2,213
Construction		—				—
Multi-family		—				—
1-4 family		333				—
Total non-accrual commercial real estate		6,038				7,907
Commercial and industrial		16,590				17,104
Direct financing leases, net		—				—
Consumer and other:
Home equity and second mortgages		—				—
Other		161				290
Total non-accrual consumer and other loans		161				290
Total non-accrual loans and leases		22,789				25,301
Foreclosed properties, net		2,902				2,547
Total non-performing assets		25,691				27,848
Performing troubled debt restructurings		146				180
Total impaired assets		$	25,837			$	28,028

		September 30, 2019			December 31, 2018
Total non-accrual loans and leases to gross loans and leases		1.32	%		1.56	%
Total non-performing assets to total gross loans and leases plus foreclosed properties, net		1.49			1.72
Total non-performing assets to total assets		1.23			1.42
Allowance for loan and lease losses to gross loans and leases		1.17			1.26
Allowance for loan and lease losses to non-accrual loans and leases		88.51			80.73

Troubled Debt Restructurings on Financing Receivables

The following table provides the number of loans modified in a troubled debt restructuring and the pre- and post-modification recorded investment by class of receivable:

		For the Three Months Ended September 30,											For the Nine Months Ended September 30,
		2019
		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		2			$	3,774			$	3,741			2			$	3,774			$	3,741
Commercial and industrial		2			2,804				2,804				16			13,412				13,023
Total		4			$	6,578			$	6,545			18			$	17,186			$	16,764

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 Nine Months Ended September 30, 2019
		Recorded Investment(1)				Unpaid Principal Balance					Impairment Reserve				Average Recorded Investment(2)					Foregone Interest Income					Interest Income Recognized				Net Foregone Interest Income
		(In Thousands)
With no impairment reserve recorded:
Commercial real estate:
Owner occupied		$	342			$	342				$	—			$	3,993				$	55				$	354			$	(299	)
Non-owner occupied		—				—					—				77					1					—				1
Land development		1,622				5,918					—				1,937					41					6				35
Construction		—				—					—				—					—					—				—
Multi-family		—				—					—				—					—					—				—
1-4 family		479				484					—				315					14					40				(26		)
Commercial and industrial		6,721				8,063					—				13,889					798					376				422
Direct financing leases, net		—				—					—				—					—					—				—
Consumer and other:
Home equity and second mortgages		—				—					—				—					—					7				(7		)
Other		156				823					—				203					36					—				36
Total		9,320				15,630					—				20,414					945					783				162
With impairment reserve recorded:
Commercial real estate:
Owner occupied		3,741				5,100					753				1,062					314					—				314
Non-owner occupied		—				—					—				—					—					—				—
Land development		—				—			—		—				—			—		—			—		—				—
Construction		—				—			—		—				—			—		—			—		—				—
Multi-family		—				—					—				—					—					—				—
1-4 family		—				—					—				—					—					—				—
Commercial and industrial		9,869				10,475					3,561				3,357					854					—				854
Direct financing leases, net		—				—					—				—					—					—				—
Consumer and other:
Home equity and second mortgages		—				—					—				—					—					—				—
Other		5				5					5				2					—					—				—
Total		13,615				15,580					4,319				4,421					1,168					—				1,168
Total:
Commercial real estate:
Owner occupied		4,083				5,442					753				5,055					369					354				15
Non-owner occupied		—				—					—				77					1					—				1
Land development		1,622				5,918					—				1,937					41					6				35
Construction		—				—					—				—					—					—				—
Multi-family		—				—					—				—					—					—				—
1-4 family		479				484					—				315					14					40				(26		)
Commercial and industrial		16,590				18,538					3,561				17,246					1,652					376				1,276
Direct financing leases, net		—				—					—				—					—					—				—
Consumer and other:
Home equity and second mortgages		—				—					—				—					—					7				(7		)
Other		161				828					5				205					36					—				36
Grand total		$	22,935			$	31,210				$	4,319			$	24,835				$	2,113				$	783			$	1,330

(1) The recorded investment represents the unpaid principal balance net of any partial charge-offs.

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

		As of and for the Year Ended December 31, 2018
		Recorded Investment(1)				Unpaid Principal Balance				Impairment Reserve				Average Recorded Investment(2)				Foregone Interest Income				Interest Income Recognized				Net Foregone Interest Income
		(In Thousands)
With no impairment reserve recorded:
Commercial real estate:
Owner occupied		$	1,273			$	1,273			$	—			$	6,638			$	756			$	197			$	559
Non-owner occupied		31				72				—				33				2				—				2
Land development		2,213				6,510				—				2,366				68				—				68
Construction		—				—				—				2,148				219				—				219
Multi-family		—				—				—				—				—				—				—
1-4 family		178				183				—				808				42				81				(39		)
Commercial and industrial		6,828				7,527				—				8,809				1,058				980				78
Direct financing leases, net		—				—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		—				—				—				1				—				46				(46		)
Other		279				945				—				305				55				—				55
Total		10,802				16,510				—				21,108				2,200				1,304				896
With impairment reserve recorded:
Commercial real estate:
Owner occupied		4,390				5,749				675				635				182				—				182
Non-owner occupied		—				—				—				—				—				—				—
Land development		—				—				—				—				—				—				—
Construction		—				—				—				—				—				—				—
Multi-family		—				—				—				—				—				—				—
1-4 family		—				—				—				—				—				—				—
Commercial and industrial		10,278				10,278				3,710				4,687				1,096				—				1,096
Direct financing leases, net		—				—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		—				—				—				—				—				—				—
Other		11				11				11				1				—				—				—
Total		14,679				16,038				4,396				5,323				1,278				—				1,278
Total:
Commercial real estate:
Owner occupied		5,663				7,022				675				7,273				938				197				741
Non-owner occupied		31				72				—				33				2				—				2
Land development		2,213				6,510				—				2,366				68				—				68
Construction		—				—				—				2,148				219				—				219
Multi-family		—				—				—				—				—				—				—
1-4 family		178				183				—				808				42				81				(39		)
Commercial and industrial		17,106				17,805				3,710				13,496				2,154				980				1,174
Direct financing leases, net		—				—				—				—				—				—				—
Consumer and other:
Home equity and second mortgages		—				—				—				1				—				46				(46		)
Other		290				956				11				306				55				—				55
Grand total		$	25,481			$	32,548			$	4,396			$	26,431			$	3,478			$	1,304			$	2,174

(1) The recorded investment represents the unpaid principal balance net of any partial charge-offs.

(2) 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 September 30, 2019
		Commercial Real Estate				Commercial and Industrial				Consumer and Other				Total
		(In Thousands)
Beginning balance		$	11,269			$	7,892			$	658			$	19,819
Charge-offs		—				(1,097		)		(2		)		(1,099		)
Recoveries		1				99				1				101
Net recoveries (charge-offs)		1				(998		)		(1		)		(998		)
Provision for loan and lease losses		(132		)		1,517				(36		)		1,349
Ending balance		$	11,138			$	8,411			$	621			$	20,170

		As of and for the Three Months Ended September 30, 2018
		Commercial Real Estate				Commercial and Industrial				Consumer and Other				Total
		(In Thousands)
Beginning balance		$	11,147			$	9,237			$	548			$	20,932
Charge-offs		(1,826		)		(75		)		(13		)		(1,914		)
Recoveries		7				1,974				2				1,983
Net (charge-offs) recoveries		(1,819		)		1,899				(11		)		69
Provision for loan and lease losses		2,365				(3,252		)		341				(546		)
Ending balance		$	11,693			$	7,884			$	878			$	20,455

		As of and for the Nine Months Ended September 30, 2019
		Commercial Real Estate				Commercial and Industrial				Consumer and Other				Total
		(In Thousands)
Beginning balance		$	11,662			$	8,079			$	684			$	20,425
Charge-offs		—				(1,158		)		(4		)		(1,162		)
Recoveries		74				191				29				294
Net recoveries (charge-offs)		74				(967		)		25				(868		)
Provision for loan and lease losses		(598		)		1,299				(88		)		613
Ending balance		$	11,138			$	8,411			$	621			$	20,170

		As of and for the Nine Months Ended September 30, 2018
		Commercial Real Estate				Commercial and Industrial				Consumer and Other				Total
		(In Thousands)
Beginning balance		$	10,131			$	8,225			$	407			$	18,763
Charge-offs		(4,122		)		(732		)		(50		)		(4,904		)
Recoveries		22				1,993				73				2,088
Net (charge-offs) recoveries		(4,100		)		1,261				23				(2,816		)
Provision for loan and lease losses		5,662				(1,602		)		448				4,508
Ending balance		$	11,693			$	7,884			$	878			$	20,455

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 September 30, 2019
		Commercial Real Estate				Commercial and Industrial				Consumer and Other				Total
		(In Thousands)
Allowance for loan and lease losses:
Collectively evaluated for impairment		$	10,385			$	4,850			$	616			$	15,851
Individually evaluated for impairment		753				3,561				5				4,319
Loans acquired with deteriorated credit quality		—				—				—				—
Total		$	11,138			$	8,411			$	621			$	20,170
Loans and lease receivables:
Collectively evaluated for impairment		$	1,142,813			$	526,069			$	29,352			$	1,698,234
Individually evaluated for impairment		6,170				16,590				161				22,921
Loans acquired with deteriorated credit quality		14				—				—				14
Total		$	1,148,997			$	542,659			$	29,513			$	1,721,169

		As of December 31, 2018
		Commercial Real Estate				Commercial and Industrial				Consumer and Other				Total
		(In Thousands)
Allowance for loan and lease losses:
Collectively evaluated for impairment		$	10,987			$	4,369			$	673			$	16,029
Individually evaluated for impairment		675				3,710				11				4,396
Loans acquired with deteriorated credit quality		—				—				—				—
Total		$	11,662			$	8,079			$	684			$	20,425
Loans and lease receivables:
Collectively evaluated for impairment		$	1,086,254			$	478,385			$	28,937			$	1,593,576
Individually evaluated for impairment		7,914				17,104				290				25,308
Loans acquired with deteriorated credit quality		171				2				—				173
Total		$	1,094,339			$	495,491			$	29,227			$	1,619,057

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

Tabular disclosure of allowance for credit loss on financing receivable.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953423-111524

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919249-210447

+ 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/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919230-210447

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=118936363&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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=118936363&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 aging analysis for financing receivable.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919253-210447

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7A
-URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953401-111524

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 55
-Paragraph 80
-URI http://asc.fasb.org/extlink&oid=118955255&loc=SL82922355-210448

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=118936363&loc=d3e5111-111524

+ 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://fasb.org/us-gaap/role/ref/legacyRef
-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 allowance for credit loss of financing receivable, classified as current.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953423-111524

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919249-210447

+ Details

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

X

- Definition

Tabular disclosure of financing receivable on nonaccrual status.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=118936363&loc=d3e5111-111524

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919258-210447

+ 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 receivable modified as troubled debt restructuring.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953676-111524

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953682-111524

+ Details

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