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Affordable Housing Partnership, Tax Credit and Community Reinvestment Act Investments, Net (Tables)
 3 Months Ended
Mar. 31, 2025
Investments in Qualified Affordable Housing Partnerships, Tax Credit and Other Investments, Net and Variable Interest Entities [Abstract]  
Schedule of Affordable Housing, Tax Credit and CRA Investments, Net and Related Unfunded Commitments
The following table presents the investments and unfunded commitments of the Company’s affordable housing partnership, tax credit, and CRA investments, net as of March 31, 2025 and December 31, 2024:
March 31, 2025December 31, 2024
($ in thousands)Assets
Liabilities - Unfunded Commitments (1)
Assets
Liabilities - Unfunded Commitments (1)
PAM:
Affordable housing partnership investments$484,810 $260,242 $500,217 $280,919 
Tax credit and CRA investments149,923 21,202 160,429 21,202 
Equity method of accounting and other:
Tax credits and CRA investments295,325 101,139 265,994 105,743 
Total$930,058 $382,583 $926,640 $407,864 
(1)Included in Accrued expenses and other liabilities on the Consolidated Balance Sheet.
Schedule of Additional Information related to the Affordable Housing, Tax Credit and CRA Investments, Net
The following table presents additional information related to the investments in affordable housing partnership, tax credit and CRA investments for the three months ended March 31, 2025 and 2024:
Three Months Ended March 31,
($ in thousands)20252024
Tax credits and benefits (1):
PAM:
Affordable housing partnership investments$19,662 $18,419 
Tax credit and CRA investments17,633 27,149 
Equity method of accounting and other:
Tax credit and CRA investments12,005 12,594 
Total tax credits and benefits$49,300 $58,162 
Amortization:
PAM (2):
Affordable housing partnership investments$15,406 $13,869 
Tax credit and CRA investments12,864 23,301 
Equity method of accounting and other:
Tax credit and CRA investments (3)
15,742 13,207 
Total amortization$44,012 $50,377 
(1)Included in Income tax expense on the Consolidated Statement of Income.
(2)For affordable housing partnership, tax credit and CRA investments that are qualified for accounting under PAM, amortization is included in Income tax expense on the Consolidated Statement of Income.
(3)For tax credit and CRA investments that are not accounted for under PAM, amortization is included in Amortization of tax credit and CRA investments as part of Noninterest expense on the Consolidated Statement Income.