XML 49 R39.htm IDEA: XBRL DOCUMENT v3.22.2.2

Note 3 - Loans and Allowance for Loan Losses - Summary of PCI Loans (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Carrying amount	$ 271,000	$ 281,000
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Allowance for Loan Losses	10,000	31,000
Carrying amount, net of allowance	261,000	250,000
Residential Mortgage Segment [Member] | Residential Loan [Member]
Carrying amount	268,000	270,000
Residential Mortgage Segment [Member] | Commercial Real Estate Loan [Member]
Carrying amount	$ 3,000	$ 11,000

X

- Definition

Reserve for loans impairments recorded after acquisition as a result of current information and events which result in it being probable that estimated cash flows will be less than previously expected or because actual cash flows are less than cash flows previously expected. This relates to loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that was acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 30
-Section 15
-Paragraph 2
-URI https://asc.fasb.org/extlink&oid=123409700&loc=d3e13503-111538

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (b)(2)
-URI https://asc.fasb.org/extlink&oid=121614798&loc=d3e15032-111544

+ Details

Name:	us-gaap_CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesAllowanceForLoanLosses
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

The recorded balance, net of any applicable reductions (for example, unamortized accretable yield and allowance for loan losses). This relates to loans not accounted for debt securities with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (a)(1)
-URI https://asc.fasb.org/extlink&oid=121614798&loc=d3e15032-111544

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 30
-Section 15
-Paragraph 2
-URI https://asc.fasb.org/extlink&oid=123409700&loc=d3e13503-111538

+ Details

Name:	us-gaap_CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesCarryingAmountNet
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The recorded amount of loans and debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it was probable, at acquisition, that the investor would be unable to collect all contractually required payments receivable, but which are not deemed to be impaired since the acquisition by transfer. Therefore, no allowance for credit losses is recorded.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (a)(1)
-URI https://asc.fasb.org/extlink&oid=121614798&loc=d3e15032-111544

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 18
-URI https://asc.fasb.org/extlink&oid=123577603&loc=d3e5275-111524

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 30
-Section 15
-Paragraph 2
-URI https://asc.fasb.org/extlink&oid=123409700&loc=d3e13503-111538

+ Details

Name:	us-gaap_CertainLoansAndDebtSecuritiesAcquiredInTransferNoAllowanceRecordedAndNoSubsequentImpairment
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Details

Name:	us-gaap_FinancingReceivablePortfolioSegmentAxis=fcap_ResidentialMortgageSegmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=fcap_ResidentialLoanMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=fcap_CommercialRealEstateLoanMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: