v3.24.1.u1

Other Real Estate Owned - OREO Activity (Details) - USD ($) $ in Thousands | 3 Months Ended
--- | ---
Mar. 31, 2024 | Mar. 31, 2023
Change in Other Real Estate Owned |  |
Balance at beginning of year | $ 2,558 | $ 0
Sales | (2,558) | 0
Balance at end of year | 0 | 0
Change in Other Real Estate Owned Valuation Allowance |  |
Balance at beginning of year | 0 | 0
Additions | 0 | 0
Net direct write-downs and removal from sale | 0 | 0
Balance at end of year | 0 | 0
Expenses related to OREOs | (11) | 0
Net (gain) loss on sales |  |
Change in Other Real Estate Owned Valuation Allowance |  |
Expenses related to OREOs | (13) | 0
Operating expenses, net of rental income |  |
Change in Other Real Estate Owned Valuation Allowance |  |
Expenses related to OREOs | $ 2 | $ 0

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- Definition Real Estate Owned, Disposals + References No definition available. + Details
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- Definition The net gain (loss) resulting from sales and other disposals of other real estate owned, increases (decreases) in the valuation allowance for foreclosed real estate, and write-downs of other real estate owned after acquisition or physical possession. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.14(d)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1 + Details
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- Definition Carrying amount of other real estate not separately disclosed, including, but not limited to, real estate investments, real estate loans that qualify as investments in real estate, and premises that are no longer used in operations may also be included in real estate owned. This does not include real estate assets taken in settlement of troubled loans through surrender or foreclosure. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.10(4)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1 + Details
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- Definition For each period for which an income statement is required, disclosure of the changes in the allowance, including balances at end of period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.10(4)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1 + Details
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- Definition Amount of the valuation allowance for real estate owned that was applied in the period against the carrying amount of real estate owned that was sold, written down or written off. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.10(4)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1 + Details
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- Definition Amount of gain recognized in the income statement for an increase in valuation of real estate owned (REO). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.10(4)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 35 -Paragraph 40 -SubTopic 10 -Topic 360 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482190/360-10-35-40 + Details
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