XML 124 R107.htm IDEA: XBRL DOCUMENT v3.24.1

Note 23 - Renewable Energry Tax Credit Investment (Details Textual) $ in Millions	12 Months Ended
	Dec. 31, 2023 USD ($)
Amortization of Solar Energy Tax Credit Investment	$ 1.7
Income Tax Credits and Adjustments	1.8
Financial Standby Letter of Credit [Member]
Guarantor Obligations, Maximum Exposure, Undiscounted	2.0
Investment Tax Credit Carryforward [Member]
Tax Credit, Committed Investment in the Tax Credit Producing Entity	$ 306,000.0

X

- Definition

The aggregate amount of recurring noncash expense charged against earnings in the period to allocate the cost of solar energy tax credit investment.

+ References

No definition available.

+ Details

Name:	fcap_AmortizationOfSolarEnergyTaxCreditInvestment
Namespace Prefix:	fcap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Represents the Committed Investment in the Tax Credit Producing Entity

+ References

No definition available.

+ Details

Name:	fcap_TaxCreditCommittedInvestmentInTheTaxCreditProducingEntity
Namespace Prefix:	fcap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Maximum potential amount of future payments (undiscounted) the guarantor could be required to make under the guarantee or each group of similar guarantees before reduction for potential recoveries under recourse or collateralization provisions.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 460
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (b)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482425/460-10-50-4

+ Details

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

X

- Definition

A credit or adjustment for government or taxing authority authorized decrease in taxes owed as a result of meeting certain tax policy conditions.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 230
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 28
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482740/230-10-45-28

+ Details

Name:	us-gaap_IncomeTaxCreditsAndAdjustments
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Details

Name:	us-gaap_GuaranteeObligationsByNatureAxis=us-gaap_FinancialStandbyLetterOfCreditMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_TaxCreditCarryforwardAxis=us-gaap_InvestmentCreditMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: