XML 39 R30.htm IDEA: XBRL DOCUMENT v3.23.1

Loans and ACL (Tables)

3 Months Ended

Mar. 31, 2023

Receivables [Abstract]

Loan Composition

The following table provides a detailed listing of our loan portfolio at:

			March 31 2023						Percent of Total						December 31 2022						Percent of Total
Commercial and industrial:
Secured			$	169,395					13.33		%				$	161,895					12.80		%
Unsecured			19,790						1.56		%				16,533						1.31		%
Total commercial and industrial			189,185						14.89		%				178,428						14.11		%
Commercial real estate:
Commercial mortgage owner occupied			180,888						14.24		%				192,117						15.20		%
Commercial mortgage non-owner occupied			219,365						17.26		%				204,091						16.14		%
Commercial mortgage 1-4 family investor			85,217						6.71		%				85,278						6.75		%
Commercial mortgage multifamily			80,940						6.37		%				84,526						6.69		%
Total commercial real estate			566,410						44.58		%				566,012						44.78		%
Agricultural:
Agricultural mortgage			71,336						5.61		%				73,002						5.77		%
Agricultural other			23,424						1.84		%				31,983						2.53		%
Total agricultural			94,760						7.45		%				104,985						8.30		%
Residential real estate:
Senior lien			299,784						23.59		%				300,225						23.75		%
Junior lien			3,386						0.27		%				3,282						0.26		%
Home equity lines of credit			33,016						2.60		%				33,187						2.63		%
Total residential real estate			336,186						26.46		%				336,694						26.64		%
Consumer:
Secured - Direct			37,141						2.92		%				37,127						2.94		%
Secured - Indirect			43,802						3.45		%				37,814						2.98		%
Unsecured			3,167						0.25		%				3,113						0.25		%
Total consumer			84,110						6.62		%				78,054						6.17		%
Total			$	1,270,651					100.00		%				$	1,264,173					100.00		%

Nonaccrual Loans with No ACL

The following table summarizes nonaccrual loan data by class of loans as of:

			March 31, 2023												December 31, 2022
			Total Nonaccrual Loans						Nonaccrual Loans with No ACL						Total Nonaccrual Loans						Nonaccrual Loans with No ACL
Commercial and industrial:
Secured			$	20					$	20					$	22					$	22
Commercial real estate:
Commercial mortgage 1-4 family investor			57						57						74						74
Agricultural:
Agricultural mortgage			65						65						67						67
Agricultural other			167						167						167						167
Residential real estate:
Senior lien			179						179						127						107
Total			$	488					$	488					$	457					$	437

Summary of past due loans

The following tables summarize the past due and current loans for the entire loan portfolio as of:

			March 31, 2023
			Past Due:																														Accruing Loans 90 or More Days Past Due
			30-59 Days						60-89 Days						90 or More Days						Current						Total
Commercial and industrial:
Secured			$	506					$	29					$	—					$	168,860					$	169,395					$	—
Unsecured			—						—						—						19,790						19,790						—
Total commercial and industrial			506						29						—						188,650						189,185						—
Commercial real estate:
Commercial mortgage owner occupied			—						—						—						180,888						180,888						—
Commercial mortgage non-owner occupied			—						2,537						—						216,828						219,365						—
Commercial mortgage 1-4 family investor			—						—						—						85,217						85,217						—
Commercial mortgage multifamily			—						—						—						80,940						80,940						—
Total commercial real estate			—						2,537						—						563,873						566,410						—
Agricultural:
Agricultural mortgage			340						—						33						70,963						71,336						—
Agricultural other			16						—						—						23,408						23,424						—
Total agricultural			356						—						33						94,371						94,760						—
Residential real estate:
Senior lien			2,143						133						—						297,508						299,784						—
Junior lien			—						—						—						3,386						3,386						—
Home equity lines of credit			21						—						—						32,995						33,016						—
Total residential real estate			2,164						133						—						333,889						336,186						—
Consumer:
Secured - Direct			—						—						—						37,141						37,141						—
Secured - Indirect			43						—						—						43,759						43,802						—
Unsecured			—						—						—						3,167						3,167						—
Total consumer			43						—						—						84,067						84,110						—
Total			$	3,069					$	2,699					$	33					$	1,264,850					$	1,270,651					$	—

			December 31, 2022
			Past Due:																														Accruing Loans 90 or More Days Past Due
			30-59 Days						60-89 Days						90 Days or More						Current						Total
Commercial and industrial:
Secured			$	536					$	—					$	—					$	161,359					$	161,895					$	—
Unsecured			—						—						—						16,533						16,533						—
Total commercial and industrial			536						—						—						177,892						178,428						—
Commercial real estate:
Commercial mortgage owner occupied			94						—						—						192,023						192,117						—
Commercial mortgage non-owner occupied			4,208						2,570						—						197,313						204,091						—
Commercial mortgage 1-4 family investor			—						—						14						85,264						85,278						—
Commercial mortgage multifamily			—						—						—						84,526						84,526						—
Total commercial real estate			4,302						2,570						14						559,126						566,012						—
Agricultural:
Agricultural mortgage			—						—						—						73,002						73,002						—
Agricultural other			—						—						—						31,983						31,983						—
Total agricultural			—						—						—						104,985						104,985						—
Residential real estate:
Senior lien			3,025						225						—						296,975						300,225						—
Junior lien			—						—						—						3,282						3,282						—
Home equity lines of credit			38						—						—						33,149						33,187						—
Total residential real estate			3,063						225						—						333,406						336,694						—
Consumer:
Secured - Direct			1						—						—						37,126						37,127						—
Secured - Indirect			45						8						—						37,761						37,814						—
Unsecured			4						—						—						3,109						3,113						—
Total consumer			50						8						—						77,996						78,054						—
Total			$	7,951					$	2,803					$	14					$	1,253,405					$	1,264,173					$	—

Credit quality indicators by year of origination

The following table displays commercial and agricultural loans by credit risk ratings and year of origination as of:

			March 31, 2023
			2023						2022						2021						2020						2019						Prior						Revolving Loans						Revolving Loans Converted to Term						Total
Commercial and industrial: Secured
Risk ratings 1-3			$	529					$	7,104					$	7,882					$	9,123					$	1,348					$	1,915					$	9,696					$	—					$	37,597
Risk rating 4			10,328						38,615						26,043						6,897						3,017						2,457						31,861						—						119,218
Risk rating 5			249						3,269						1,742						556						698						176						2,757						—						9,447
Risk rating 6			—						—						18						282						55						193						2,565						—						3,113
Risk rating 7			—						—						—						20						—						—						—						—						20
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	11,106					$	48,988					$	35,685					$	16,878					$	5,118					$	4,741					$	46,879					$	—					$	169,395
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Commercial and industrial: Unsecured
Risk ratings 1-3			$	—					$	259					$	172					$	71					$	126					$	1,106					$	6,156					$	—					$	7,890
Risk rating 4			225						2,913						974						670						—						8						7,017						—						11,807
Risk rating 5			8						38						—						—						2						—						45						—						93
Risk rating 6			—						—						—						—						—						—						—						—						—
Risk rating 7			—						—						—						—						—						—						—						—						—
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	233					$	3,210					$	1,146					$	741					$	128					$	1,114					$	13,218					$	—					$	19,790
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Commercial real estate: Owner occupied
Risk ratings 1-3			$	1,600					$	1,754					$	13,266					$	14,887					$	1,043					$	4,002					$	502					$	—					$	37,054
Risk rating 4			1,993						31,751						41,873						14,341						14,452						24,041						5,565						—						134,016
Risk rating 5			51						989						273						474						3,981						2,556						22						—						8,346
Risk rating 6			—						—						905						—						—						567						—						—						1,472
Risk rating 7			—						—						—						—						—						—						—						—						—
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	3,644					$	34,494					$	56,317					$	29,702					$	19,476					$	31,166					$	6,089					$	—					$	180,888
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Commercial real estate: Non-owner occupied
Risk ratings 1-3			$	78					$	4,508					$	6,745					$	1,006					$	86					$	1,857					$	110					$	—					$	14,390
Risk rating 4			21,582						49,367						38,738						12,342						7,916						50,856						13,789						—						194,590
Risk rating 5			—						—						577						—						—						3,785						5,965						—						10,327
Risk rating 6			—						—						—						58						—						—						—						—						58
Risk rating 7			—						—						—						—						—						—						—						—						—
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	21,660					$	53,875					$	46,060					$	13,406					$	8,002					$	56,498					$	19,864					$	—					$	219,365
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—

			March 31, 2023
			2023						2022						2021						2020						2019						Prior						Revolving Loans						Revolving Loans Converted to Term						Total
Commercial real estate: 1-4 family investor
Risk ratings 1-3			$	—					$	1,192					$	1,577					$	943					$	690					$	1,120					$	1,347					$	—					$	6,869
Risk rating 4			1,983						13,032						31,707						16,238						2,892						5,156						5,803						—						76,811
Risk rating 5			157						365						303						—						58						—						—						—						883
Risk rating 6			297						—						—						—						9						291						—						—						597
Risk rating 7			—						—						—						—						57						—						—						—						57
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	2,437					$	14,589					$	33,587					$	17,181					$	3,706					$	6,567					$	7,150					$	—					$	85,217
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Commercial real estate: Multifamily
Risk ratings 1-3			$	—					$	4,955					$	2,156					$	584					$	—					$	2,013					$	5,350					$	—					$	15,058
Risk rating 4			331						17,550						18,627						323						637						22,411						2,520						—						62,399
Risk rating 5			—						—						—						39						—						—						—						—						39
Risk rating 6			—						—						41						—						—						3,029						374						—						3,444
Risk rating 7			—						—						—						—						—						—						—						—						—
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	331					$	22,505					$	20,824					$	946					$	637					$	27,453					$	8,244					$	—					$	80,940
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Agricultural mortgage
Risk ratings 1-3			$	363					$	3,124					$	1,249					$	2,859					$	849					$	1,485					$	78					$	—					$	10,007
Risk rating 4			1,683						13,107						9,454						6,370						4,214						6,628						2,475						—						43,931
Risk rating 5			126						4,476						5,932						720						189						1,063						1,468						—						13,974
Risk rating 6			—						—						—						—						—						3,359						—						—						3,359
Risk rating 7			—						—						—						—						—						65						—						—						65
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	2,172					$	20,707					$	16,635					$	9,949					$	5,252					$	12,600					$	4,021					$	—					$	71,336
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Agricultural other
Risk ratings 1-3			$	191					$	82					$	129					$	270					$	268					$	175					$	1,646					$	—					$	2,761
Risk rating 4			460						3,902						2,632						743						177						233						7,750						—						15,897
Risk rating 5			226						519						204						569						—						721						2,268						—						4,507
Risk rating 6			—						—						34						—						—						58						—						—						92
Risk rating 7			—						—						—						—						—						167						—						—						167
Risk rating 8			—						—						—						—						—						—						—						—						—
Risk rating 9			—						—						—						—						—						—						—						—						—
Total			$	877					$	4,503					$	2,999					$	1,582					$	445					$	1,354					$	11,664					$	—					$	23,424
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—

The following table displays the credit quality indicators for commercial and agricultural credit exposures based on internally assigned credit risk ratings as of:

			December 31, 2022
			Commercial																		Agricultural
			Real Estate						Other						Total						Real Estate						Other						Total						Total
Rating
1 - Excellent			$	—					$	—					$	—					$	—					$	—					$	—					$	—
2 - High quality			9,045						4,533						13,578						342						100						442						14,020
3 - High satisfactory			68,133						36,608						104,741						9,757						4,608						14,365						119,106
4 - Low satisfactory			462,361						126,733						589,094						44,258						21,214						65,472						654,566
5 - Special mention			20,770						7,447						28,217						12,262						4,634						16,896						45,113
6 - Substandard			5,629						3,085						8,714						6,316						1,260						7,576						16,290
7 - Vulnerable			74						22						96						67						167						234						330
8 - Doubtful			—						—						—						—						—						—						—
9 - Loss			—						—						—						—						—						—						—
Total			$	566,012					$	178,428					$	744,440					$	73,002					$	31,983					$	104,985					$	849,425

Schedule of Residential Real Estate and Consumer Loan Segments by Year of Orignation

The following table displays residential real estate and consumer loans by payment status and year of origination as of:

			March 31, 2023
			2023						2022						2021						2020						2019						Prior						Revolving Loans						Revolving Loans Converted to Term						Total
Residential real estate: Senior lien
Current			$	8,276					$	46,877					$	81,024					$	57,419					$	25,618					$	63,835					$	11,101					$	3,304					$	297,454
Past due 30-89 days			—						111						269						48						364						1,359						—						—						2,151
Past due 90 or more days			—						—						—						—						—						—						—						—						—
Nonaccrual			—						—						—						—						44						135						—						—						179
Total			$	8,276					$	46,988					$	81,293					$	57,467					$	26,026					$	65,329					$	11,101					$	3,304					$	299,784
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	2					$	—					$	2
Residential real estate: Junior lien
Current			$	538					$	1,524					$	207					$	199					$	241					$	677					$	—					$	—					$	3,386
Past due 30-89 days			—						—						—						—						—						—						—						—						—
Past due 90 or more days			—						—						—						—						—						—						—						—						—
Nonaccrual			—						—						—						—						—						—						—						—						—
Total			$	538					$	1,524					$	207					$	199					$	241					$	677					$	—					$	—					$	3,386
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Residential real estate: Home equity lines of credit
Current			$	—					$	—					$	—					$	—					$	—					$	—					$	32,995					$	—					$	32,995
Past due 30-89 days			—						—						—						—						—						—						21						—						21
Past due 90 or more days			—						—						—						—						—						—						—						—						—
Nonaccrual			—						—						—						—						—						—						—						—						—
Total			$	—					$	—					$	—					$	—					$	—					$	—					$	33,016					$	—					$	33,016
Current year-to-date gross charge-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Consumer: Secured - direct
Current			$	4,646					$	13,150					$	9,077					$	5,315					$	2,512					$	2,441					$	—					$	—					$	37,141
Past due 30-89 days			—						—						—						—						—						—						—						—						—
Past due 90 or more days			—						—						—						—						—						—						—						—						—
Nonaccrual			—						—						—						—						—						—						—						—						—
Total			$	4,646					$	13,150					$	9,077					$	5,315					$	2,512					$	2,441					$	—					$	—					$	37,141
Current year-to-date gross charge-offs			$	—					$	—					$	5					$	—					$	—					$	—					$	—					$	—					$	5
Consumer: Secured - indirect
Current			$	7,563					$	13,918					$	8,565					$	6,811					$	2,724					$	4,178					$	—					$	—					$	43,759
Past due 30-89 days			—						16						—						12						—						15						—						—						43
Past due 90 or more days			—						—						—						—						—						—						—						—						—
Nonaccrual			—						—						—						—						—						—						—						—						—
Total			$	7,563					$	13,934					$	8,565					$	6,823					$	2,724					$	4,193					$	—					$	—					$	43,802
Current year-to-date gross write-offs			$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—

			March 31, 2023
			2023						2022						2021						2020						2019						Prior						Revolving Loans						Revolving Loans Converted to Term						Total
Consumer: Unsecured
Current			$	530					$	1,355					$	361					$	225					$	37					$	7					$	652					$	—					$	3,167
Past due 30-89 days			—						—						—						—						—						—						—						—						—
Past due 90 or more days			—						—						—						—						—						—						—						—						—
Nonaccrual			—						—						—						—						—						—						—						—						—
Total			$	530					$	1,355					$	361					$	225					$	37					$	7					$	652					$	—					$	3,167
Current year-to-date gross charge-offs			$	91					$	—					$	3					$	—					$	—					$	—					$	—					$	—					$	94

Loan Modifications for Borrowers Experiencing Financial Difficulty Payment Status

The following table summarizes the performance of such loans that were modified during the three months ended March 31, 2023.

March 31, 2023

Past Due:

30-59 Days

60-89 Days

90 Days or More

Total Past Due

Agricultural

$

—

$

—

$

—

$

—

Residential real estate

—

—

—

—

Total

$

—

$

—

$

—

$

—

Effects of Loan Modifications for Borrowers Experiencing Financial Difficulty

The following table summarizes the financial effect of the modifications granted to borrowers experiencing financial difficulty for the period ended:

			March 31, 2023
			Weighted-Average Interest Rate Reduction						Weighted-Average Term Extension
Agricultural			N/A						1 year
Residential real estate			N/A						2.6 years

Allowance for Credit Losses

A summary of activity in the ACL by portfolio segment and the recorded investment in loans by segments follows:

			Allowance for Credit Losses
			Three Months Ended March 31, 2023
			Commercial and Industrial						Commercial Real Estate						Agricultural						Residential Real Estate						Consumer						Unallocated						Total
January 1, 2023			$	860					$	461					$	577					$	617					$	961					$	6,374					$	9,850
Impact of the adoption of ASC 326			(58)						5,532						(247)						3,535						356						(6,374)						2,744
Charge-offs			—						—						—						(2)						(99)						—						(101)
Recoveries			—						10						4						24						72						—						110
Credit loss expense			15						33						(69)						(61)						119						—						37
March 31, 2023			$	817					$	6,036					$	265					$	4,113					$	1,409					$	—					$	12,640

			Allowance for Loan Losses
			Three Months Ended March 31, 2022
			Commercial						Agricultural						Residential Real Estate						Consumer						Unallocated						Total
January 1, 2022			$	1,740					$	289					$	747					$	908					$	5,419					$	9,103
Charge-offs			—						—						—						(91)						—						(91)
Recoveries			14						2						28						111						—						155
Credit loss expense			(509)						92						(50)						(220)						724						37
March 31, 2022			$	1,245					$	383					$	725					$	708					$	6,143					$	9,204

			Allowance for Loan Losses and Recorded Investment in Loans
			As of December 31, 2022
			Commercial						Agricultural						Residential Real Estate						Consumer						Unallocated						Total
Allowance
Individually evaluated for impairment			$	12					$	—					$	439					$	—					$	—					$	451
Collectively evaluated for impairment			1,309						577						178						961						6,374						9,399
Total			$	1,321					$	577					$	617					$	961					$	6,374					$	9,850
Loans
Individually evaluated for impairment			$	8,342					$	10,935					$	2,741					$	—											$	22,018
Collectively evaluated for impairment			736,098						94,050						333,953						78,054												1,242,155
Total			$	744,440					$	104,985					$	336,694					$	78,054											$	1,264,173

Individually Evaluated Collateral Dependent and Specific ACL

The following table presents loans that were evaluated for expected credit losses on an individual basis and the related specific allocations, by loan segment as of:

			March 31, 2023												December 31, 2022
			Loan Balance						Specific Allocation						Loan Balance						Specific Allocation
Commercial and industrial			$	—					$	—					$	—					$	—
Commercial real estate			—						—						8,342						12
Agricultural			199						—						10,935						—
Residential real estate			81						—						2,741						439
Consumer			—						—						—						—
Total			$	280					$	—					$	22,018					$	451

Financing Receivable, Troubled Debt Restructuring [Table Text Block]

The following is a summary of the amortized cost basis of loan modifications granted to borrowers experiencing financial difficulty for the period ended:

			March 31, 2023
			Interest Rate Reduction												Other-Than-Insignificant Payment Delay												Term Extension
			Amortized Cost Basis						% of Total Class of Financial Receivable						Amortized Cost Basis						% of Total Class of Financial Receivable						Amortized Cost Basis						% of Total Class of Financial Receivable
Agricultural:
Agricultural mortgage			$	—					—		%				$	—					—		%				$	232					0.33		%
Agricultural other			—						—		%				—						—		%				34						0.14		%
Residential real estate:
Senior lien			—						—		%				—						—		%				5						—		%
Total			$	—					—		%				$	—					—		%				$	271					0.47		%

X

- Definition

Schedule Of Amortized Cost Balance Of Financial Assets Considered Collateral Dependent

+ References

No definition available.

+ Details

Name:	isba_ScheduleOfAmortizedCostBalanceOfFinancialAssetsConsideredCollateralDependentTableTextBlock
Namespace Prefix:	isba_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule of Amortized Cost Basis of Loans Held for Investment Modified for Borrowers Experiencing Financial Difficulty Payment Status

+ References

No definition available.

+ Details

Name:	isba_ScheduleOfAmortizedCostBasisOfLoansHeldForInvestmentModifiedForBorrowersExperiencingFinancialDifficultyPaymentStatusTableTextBlock
Namespace Prefix:	isba_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule of Financial Effects of Loans Held for Investment Modified for Borrowers Experiencing Financial Difficulty

+ References

No definition available.

+ Details

Name:	isba_ScheduleOfFinancialEffectsOfLoansHeldForInvestmentModifiedForBorrowersExperiencingFinancialDifficultyTableTextBlock
Namespace Prefix:	isba_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule of Residential Real Estate and Consumer Loan Segments by Year of Origination

+ References

No definition available.

+ Details

Name:	isba_ScheduleOfResidentialRealEstateAndConsumerLoanSegmentsByYearOfOriginationTableTextBlock
Namespace Prefix:	isba_
Data Type:	dtr-types: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 https://asc.fasb.org/extlink&oid=123577603&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 https://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447

+ Details

Name:	us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types: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 https://asc.fasb.org/extlink&oid=124255953&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 https://asc.fasb.org/extlink&oid=123577603&loc=SL6953659-111524

+ Details

Name:	us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types: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 https://asc.fasb.org/extlink&oid=124255953&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 https://asc.fasb.org/extlink&oid=123577603&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 https://asc.fasb.org/extlink&oid=124267575&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 https://asc.fasb.org/extlink&oid=123577603&loc=d3e5111-111524

+ Details

Name:	us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types: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 https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

+ Details

Name:	us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types: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 https://asc.fasb.org/extlink&oid=123577603&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 https://asc.fasb.org/extlink&oid=124255953&loc=SL82919258-210447

+ Details

Name:	us-gaap_ScheduleOfFinancingReceivablesNonAccrualStatusTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types: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 https://asc.fasb.org/extlink&oid=123577603&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 https://asc.fasb.org/extlink&oid=123577603&loc=SL6953682-111524

+ Details

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