LEASES (Tables)

9 Months Ended

Sep. 30, 2019

Leases [Abstract]

Schedule of ROU Assets and Lease Liabilities

The table below presents Heartland's ROU assets and lease liabilities as of September 30, 2019, in thousands:

Assets	Classification	September 30, 2019
Operating lease assets	Other assets	$	24,677
Total lease right-of-use assets		$	24,677
Liabilities
Operating lease liabilities	Accrued expenses and other liabilities	$	26,403
Total lease liabilities		$	26,403

Schedule of Lease Costs and Supplemental Information

The table below presents the lease costs and supplemental information as of September 30, 2019, in thousands:

	Income Statement Category	Three Months Ended September 30, 2019		Nine Months Ended September 30, 2019
Lease Cost
Operating lease cost	Occupancy expense	$	1,681	$	4,548
Variable lease cost	Occupancy expense	42		109
Total lease cost		$	1,723	$	4,657
Supplemental Information
Noncash reduction of ROU assets arising from lease modifications	Occupancy expense	$	495	$	2,959
Noncash reduction lease liabilities arising from lease modifications	Occupancy expense	284		2,771
Supplemental balance sheet information		As of September 30, 2019
Weighted-average remaining operating lease term (in years)		6.5
Weighted-average discount rate for operating leases		3.00				%

Schedule of Minimum Payments for Operating Leases

A maturity analysis of operating lease liabilities and reconciliation of the undiscounted cash flows to the total of operating lease liabilities as of September 30, 2019 is as follows, in thousands:

Three months ending December 31, 2019	$	1,503
Year ending December 31,
2020	5,931
2021	5,678
2022	4,346
2023	2,900
Thereafter	8,751
Total lease payments	$	29,109
Less interest	(2,706)
Present value of lease liabilities	$	26,403

Schedule of Future Minimum Rental Payments for Operating Leases

As defined by Topic 840, Heartland's minimum future rental commitments at December 31, 2018, for all non-cancelable leases were as follows, in thousands:

2019	$	5,776
2020	5,493
2021	5,102
2022	3,241
2023	2,297
Thereafter	12,419
	$	34,328