Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2017

Accounting Policies [Abstract]

Summary of Estimated Useful Lives of Bank Properties and Equipment

Depreciation, which is recorded in equipment expense on the consolidated statements of operations, is computed by the straight-line method based on the estimated useful life of the asset, generally as follows:

Asset Type	Estimated Useful Life
Buildings	40 years
Leasehold improvements	Lesser of the useful life or the remaining lease term, including renewals, if applicable
Furniture, Fixtures and Equipment	Three to 10 years
Computer Software	Three years

Reclassifications of Accumulated Other Comprehensive Income (Loss) Items

These reclassifications for the three months ended March 31, 2017 and 2016 were as follows:

	For the Three Months Ended March 31,
	2017									2016
	Pre-tax			Tax			After-tax			Pre-tax		Tax			After-tax
Unrealized holding gains on securities available-for   -sale during the period	$	693		$	(283	)	$	410		$	1,715	$	(701	)	$	1,014
Reclassification adjustment for net gains included in    net income		(4	)		2			(2	)		—		—			—
Net unrealized gain on securities available-for-sale	$	689		$	(281	)	$	408		$	1,715	$	(701	)	$	1,014