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Recent Accounting Pronouncements (Tables)

9 Months Ended

Sep. 30, 2023

Accounting Changes and Error Corrections [Abstract]

Accounting Standards Update and Change in Accounting Principle

The following table presents the impact of the adoption of ASC 326 as of January 1, 2023:

						January 1, 2023
(dollars in thousands)						Pre-ASC 326 Adoption						Impact of ASC 326 Adoption						As Reported Under ASC 326
Assets:
Commercial loans
Commercial and industrial						$	1,711					$	(120)					$	1,591
Owner-occupied commercial real estate						651						62						713
Investor commercial real estate						1,099						(191)						908
Construction						2,074						(435)						1,639
Single tenant lease financing						10,519						(346)						10,173
Public finance						1,753						(135)						1,618
Healthcare finance						2,997						1,034						4,031
Small business lending						2,168						334						2,502
Franchise finance						3,988						(313)						3,675
Total commercial loans						26,960						(110)						26,850
Consumer loans
Residential mortgage						1,559						406						1,965
Home equity						69						133						202
Other consumer						3,149						2,533						5,682
Total consumer loans						4,777						3,072						7,849
Total allowance for credit losses						$	31,737					$	2,962					$	34,699
Liabilities:
Liability for off-balance sheet credit exposures						$	—					$	2,504					$	2,504

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- Definition

Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

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-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
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