Finite-lived Intangible Assets Disposition

No definition available.

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- Definition

The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (a)(2)
-URI https://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 45
-Paragraph 2
-URI https://asc.fasb.org/extlink&oid=6388964&loc=d3e16225-109274

+ Details

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- Definition

Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 926
-SubTopic 20
-Section 50
-Paragraph 5
-URI https://asc.fasb.org/extlink&oid=120154696&loc=d3e54445-107959

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (a)(1)
-URI https://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275

+ Details

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- Definition

A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.

+ References

No definition available.

+ Details

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- Definition

Amount of increase in assets, excluding financial assets, lacking physical substance with a definite life, from an acquisition.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 1
-Subparagraph (a)(1)
-URI https://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275

+ Details

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- Details

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Goodwill and Other Intangible Assets - Changes in Goodwill and Other Intangibles (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Finite-lived Intangible Assets [Roll Forward]
Core deposit premiums, beginning of period			$ 106,235
Amortization of intangibles	$ (4,096)	$ (3,332)	(7,582)	$ (6,676)
Core deposit premiums, end of period	137,285		137,285		$ 106,235
Spirit of Texas Bancshares, Inc.
Finite-lived Intangible Assets [Roll Forward]
Core deposit premiums, end of period	36,500		36,500
Triumph Bancshares Inc
Finite-lived Intangible Assets [Roll Forward]
Core deposit premiums, beginning of period			5,100
Core deposit premiums, end of period					5,100
Landmark Community Bank
Finite-lived Intangible Assets [Roll Forward]
Core deposit premiums, beginning of period			4,200
Core deposit premiums, end of period					4,200
Core Deposit Premium
Finite-lived Intangible Assets [Roll Forward]
Core deposit premiums, beginning of period			93,862	97,363	97,363
Acquisitions			36,500		9,295
Disposition of intangible asset			0		(674)
Amortization of intangibles			(6,895)		(12,122)
Core deposit premiums, end of period	123,467		123,467		93,862
Books of Business Intangible
Finite-lived Intangible Assets [Roll Forward]
Core deposit premiums, beginning of period			12,373	$ 13,747	13,747
Acquisitions			2,131		0
Amortization of intangibles			(686)		(1,374)
Core deposit premiums, end of period	$ 13,818		$ 13,818		$ 12,373