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Commitments and Contingencies - (Tables)

9 Months Ended

Sep. 30, 2019

Commitments and Contingencies Disclosure [Abstract]

Schedule of Undrawn Loan Commitments and Standby Letters of Credit

The contractual amount of undrawn loan commitments and standby letters of credit not reflected in the consolidated statements of condition are as follows:

(in thousands)	September 30, 2019			December 31, 2018
Commercial lines of credit	$	239,465		$	238,361
Revolving home equity lines	190,230			189,971
Undisbursed construction loans	40,101			46,229
Personal and other lines of credit	9,888			14,109
Standby letters of credit	2,014			2,636
Total commitments and standby letters of credit	$	481,698		$	491,306

Schedule of Operating and Finance Lease Right-of-use Assets and Lease Liabilities

The following table shows the balances of operating and finance lease right-of-use assets and lease liabilities as of September 30, 2019.

(in thousands)	September 30, 2019
Operating leases:
Operating lease right-of-use assets	$	11,934
Operating lease liabilities	$	13,665
Finance leases:
Finance lease right-of-use assets	$	379
Accumulated amortization	(127		)
Finance lease right-of-use assets, net1	$	252
Finance lease liabilities2	$	255
1 Included in premises and equipment in the consolidated statements of condition.
2 Included in borrowings and other obligations in the consolidated statements of condition.

Schedule of Components of Operating and Finance Lease Cost

The following table shows supplemental disclosures of noncash investing and financing activities for the period presented. There were no lease-related noncash investing and financing activities for the nine months ended September 30, 2018.

	Nine months ended
(in thousands)	September 30, 2019
Right-of-use assets obtained in exchange for operating lease liabilities	$	1,661
Right-of-use assets obtained in exchange for finance lease liabilities	$	31
Reclassification of deferred rent and unamortized lease incentives from other liabilities to operating lease right-of-use assets upon adoption of ASC 842	$	1,967

The following table shows components of operating and finance lease cost.

	Three months ended			Nine months ended
(in thousands)	September 30, 2019			September 30, 2019
Operating lease cost1	$	1,051		$	3,123
Finance lease cost:
Amortization of right-of-use assets2	$	43		$	128
Interest on finance lease liabilities3	2			7
Total finance lease cost	$	45		$	135
Total lease cost	$	1,096		$	3,258
1 Included in occupancy and equipment expense in the consolidated statements of comprehensive income.
2 Included in depreciation and amortization in the consolidated statements of comprehensive income.
3 Included in interest on borrowings and other obligations in the consolidated statements of comprehensive income.

Schedule of Operating Lease Liability Maturities

The following table shows the future minimum lease payments, weighted average remaining lease terms, and weighted average discount rates under operating and finance lease arrangements as of September 30, 2019. The discount rates used to calculate the present value of lease liabilities were based on the collateralized FHLB borrowing rates that were commensurate with lease terms and minimum payments on the later of the date we adopted the new lease accounting standards or lease commencement date.

(in thousands)	September 30, 2019
Year	Operating Leases				Finance Leases
2019	$	1,139			$	45
2020	4,469				170
2021	2,806				36
2022	1,952				8
2023	1,464				1
Thereafter	2,884				—
Total minimum lease payments	14,714				260
Amounts representing interest (present value discount)	(1,049		)		(5		)
Present value of net minimum lease payments (lease liability)	$	13,665			$	255
Weighted average remaining term (in years)	5.0				1.6
Weighted average discount rate	2.78		%		2.87		%

Schedule of Finance Lease Liability Maturities

The following table shows the future minimum lease payments, weighted average remaining lease terms, and weighted average discount rates under operating and finance lease arrangements as of September 30, 2019. The discount rates used to calculate the present value of lease liabilities were based on the collateralized FHLB borrowing rates that were commensurate with lease terms and minimum payments on the later of the date we adopted the new lease accounting standards or lease commencement date.

(in thousands)	September 30, 2019
Year	Operating Leases				Finance Leases
2019	$	1,139			$	45
2020	4,469				170
2021	2,806				36
2022	1,952				8
2023	1,464				1
Thereafter	2,884				—
Total minimum lease payments	14,714				260
Amounts representing interest (present value discount)	(1,049		)		(5		)
Present value of net minimum lease payments (lease liability)	$	13,665			$	255
Weighted average remaining term (in years)	5.0				1.6
Weighted average discount rate	2.78		%		2.87		%

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Tabular disclosure of undiscounted cash flows of finance lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to finance lease liability recognized in statement of financial position.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 842
-SubTopic 20
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918701-209980

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+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 842
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918686-209980

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Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 842
-SubTopic 20
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918701-209980

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