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Adoption of New Accounting Standard (Tables) | 9 Months Ended
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Sep. 30, 2023
Accounting Standards Update and Change in Accounting Principle [Abstract] |
Summary of Impact to the Consolidated Balance Sheet as the Result of Adopting ASC 326 | The following table presents the impact to the consolidated balance sheet as the result of adopting ASC 326 effective January 1, 2023.
(Dollars in thousands) |  | January 1, 2023 Post-ASC 326 Adoption |  |  | December 31, 2022 Pre-ASC 326 Adoption |  |  | Impact of ASC 326 Adoption |
Assets: |  |  |  |  |  |  |  |  |
Loans held for investment, net of deferred fees and costs |  | $ | 2,399,757 |  |  | $ | 2,399,092 |  |  | $ | 665 |
Allowance for credit losses |  |  | (38,158 | ) |  |  | (30,740 | ) |  |  | (7,418 | )
Deferred tax asset, net |  |  | 14,561 |  |  |  | 12,227 |  |  |  | 2,334 |
Liabilities: |  |  |  |  |  |  |  |  |
Reserve for unfunded commitments (1) |  |  | 5,504 |  |  |  | 1,812 |  |  |  | 3,692 |
Stockholders' Equity: |  |  |  |  |  |  |  |  |
Retained earnings |  |  | 89,571 |  |  |  | 97,682 |  |  |  | (8,111 | )
(1) Included in other liabilities on the consolidated balance sheets |

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