XML 72 R65.htm IDEA: XBRL DOCUMENT
v3.24.2.u1

Qualified Affordable Housing Project Investments - Additional Information (Detail) - USD ($) $ in Thousands | 3 Months Ended | 6 Months Ended |
--- | --- | --- | ---
Jun. 30, 2024 | Jun. 30, 2024 | Dec. 31, 2023
Investments in Affordable Housing Projects [Abstract] |  |  |
Qualified affordable housing project investments | $ 3,800 | $ 3,800 | $ 2,400
Funded commitments related to the investments in qualified affordable housing projects |  |  | $ 4,000
Unfunded commitments related to the investments in qualified affordable housing projects | 1,300 | 1,300 |
Amortization expense recognized with qualified affordable housing project | 110 | 220 |
Affordable housing tax credits from other tax benefits | $ 110 | $ 218 |
Impairment losses related to investments in qualified affordable housing projects | no | no |

X
- Definition Funded commitments related to the investments in qualified affordable housing projects. + References No definition available. + Details
Name: | fmao_FundedCommitmentsRelatedToTheInvestmentsInQualifiedAffordableHousingProjects
Namespace Prefix: | fmao_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Unfunded commitments related to the investments in qualified affordable housing projects. + References No definition available. + Details
Name: | fmao_UnfundedCommitmentsRelatedToTheInvestmentsInQualifiedAffordableHousingProjects
Namespace Prefix: | fmao_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Description of nature of impairment loss for investment that generates income tax credit and other income tax benefit under tax credit program elected to be accounted for using proportional amortization method. Includes, but is not limited to, investment under tax credit program not meeting condition for accounting under proportional amortization method. + References Reference 1: http://www.xbrl.org/2003/role/recommendedDisclosureRef -Topic 740 -SubTopic 323 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478156/740-323-50-2 + Details
Name: | us-gaap_AffordableHousingProjectInvestmentNatureOfWriteDown
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount, before amortization expense, of income tax credit and other tax benefit generated by investment under tax credit program elected to be accounted for using proportional amortization method. Includes, but is not limited to, investment under tax credit program not meeting condition for accounting under proportional amortization method. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 323 -SubTopic 740 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478156/323-740-50-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 323 -Name Accounting Standards Codification -Section 50 -Paragraph 1A -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478156/740-323-50-1A + Details
Name: | us-gaap_AffordableHousingTaxCreditsAndOtherTaxBenefitsAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of amortization expense for investment that generates income tax credit and other income tax benefit under tax credit program accounted for using proportional amortization method. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 740 -SubTopic 323 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478156/740-323-50-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 323 -Name Accounting Standards Codification -Section 50 -Paragraph 1A -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478156/740-323-50-1A + Details
Name: | us-gaap_AmortizationMethodQualifiedAffordableHousingProjectInvestmentsAmortization
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2003/role/recommendedDisclosureRef -Topic 740 -SubTopic 323 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478156/740-323-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 323 -Name Accounting Standards Codification -Section 50 -Paragraph 1A -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478156/740-323-50-1A Reference 3: http://www.xbrl.org/2003/role/recommendedDisclosureRef -Topic 740 -SubTopic 323 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478156/740-323-50-2 Reference 4: http://www.xbrl.org/2003/role/recommendedDisclosureRef -Topic 740 -SubTopic 323 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478156/740-323-50-2 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 323 -Name Accounting Standards Codification -Section 50 -Paragraph 1A -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478156/740-323-50-1A Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 323 -Name Accounting Standards Codification -Section 50 -Paragraph 1A -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478156/740-323-50-1A Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 323 -Name Accounting Standards Codification -Section 50 -Paragraph 1A -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478156/740-323-50-1A Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 323 -Name Accounting Standards Codification -Section 25 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478758/740-323-25-1 + Details
Name: | us-gaap_InvestmentsInAffordableHousingProjectsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of commitment and contingent commitment, including amount of delayed equity contribution, for investment that generates income tax credit and other income tax benefit under tax credit program elected to be accounted for using proportional amortization method. Includes, but is not limited to, commitment and contingent commitment related to investment under tax credit program not meeting condition for accounting under proportional amortization method. + References Reference 1: http://www.xbrl.org/2003/role/recommendedDisclosureRef -Topic 740 -SubTopic 323 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478156/740-323-50-2 + Details
Name: | us-gaap_QualifiedAffordableHousingProjectInvestmentsCommitment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant