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Affordable Housing Partnership, Tax Credit and Community Reinvestment Act Investments, Net (Tables)
 9 Months Ended
Sep. 30, 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 September 30, 2025 and December 31, 2024:
September 30, 2025December 31, 2024
($ in thousands)Assets
Liabilities - Unfunded Commitments (1)
Assets
Liabilities - Unfunded Commitments (1)
PAM:
Affordable housing partnership investments$476,731 $178,953 $500,217 $280,919 
Tax credit and CRA investments145,876 58,090 160,429 21,202 
Equity method of accounting and other:
Tax credits and CRA investments359,640 
(2)
143,816 265,994 
(2)
105,743 
Total$982,247 $380,859 $926,640 $407,864 
(1)Included in Accrued expenses and other liabilities on the Consolidated Balance Sheet.
(2)Includes $37 million and $29 million of equity securities without readily determinable fair values as of September 30, 2025 and December 31, 2024, respectively.
Schedule of Additional Information related to the Affordable Housing, Tax Credit and CRA Investments, Net
The following table presents additional information related to the investments in affordable housing partnership, tax credit and CRA investments for the three and nine months ended September 30, 2025 and 2024:
Three Months Ended September 30,Nine Months Ended September 30,
($ in thousands)2025202420252024
Tax credits and benefits (1):
PAM:
Affordable housing partnership investments$19,493 $17,352 $60,101 $51,383 
Tax credit and CRA investments30,780 27,321 88,527 80,774 
Equity method of accounting and other:
Tax credit and CRA investments23,810 14,918 60,911 49,055 
Total tax credits and benefits$74,083 $59,591 $209,539 $181,212 
Amortization:
PAM (2):
Affordable housing partnership investments$15,276 $11,245 $46,110 $34,888 
Tax credit and CRA investments22,126 21,819 67,296 65,135 
Equity method of accounting and other:
Tax credit and CRA investments (3)
15,693 5,600 57,671 34,859 
Total amortization$53,095 $38,664 $171,077 $134,882 
(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.