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Fair value portion of accrued expenses.

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Carrying amount of accumulated prepayments received by financial institutions from borrowers for taxes (for example, property taxes) and insurance (for example, property and catastrophe) which will periodically be remitted to the appropriate governmental agency or vendor on behalf of the borrower.

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Fair value portion of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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Fair value portion of deposit liabilities held by the entity, including, but not limited to, foreign and domestic, interest and noninterest bearing, demand deposits, saving deposits, negotiable orders of withdrawal (NOW) and time deposits.

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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Fair value portion of short term borrowing where a bank borrows, at the federal funds rate, from another bank.

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Federal Home Loan Bank (FHLB) stock represents an equity interest in a FHLB. It does not have a readily determinable fair value because its ownership is restricted and it lacks a market (liquidity).

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Amount, before allowance for credit loss, of investment in debt security measured at amortized cost (held-to-maturity).

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-Topic 310
-SubTopic 10
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-Topic 326
-SubTopic 20
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-Section 45
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479344/326-20-45-1

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-Topic 320
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-Name Accounting Standards Codification
-Section 50
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-Subparagraph (a)
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Carrying amount as of the balance sheet date of interest earned but not received. Also called accrued interest or accrued interest receivable.

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 946
-SubTopic 310
-Name Accounting Standards Codification
-Section 45
-Paragraph 1
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-Topic 210
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-Name Accounting Standards Codification
-Section S99
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-Subparagraph (SX 210.5-02(3)(a)(4))
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Fair value portion of loan receivable, including, but not limited to, mortgage loans held for investment, finance receivables held for investment, policy loans on insurance contracts.

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
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Fair value of securitized, pay-through debt securities collateralized by real estate mortgage loans classified as available-for-sale.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
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