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Affordable Housing Partnership, Tax Credit and Community Reinvestment Act Investments, Net (Tables)
 3 Months Ended
Mar. 31, 2026
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, 2026 and December 31, 2025:
March 31, 2026December 31, 2025
($ in thousands)Assets
Liabilities - Unfunded Commitments (1)
Assets
Liabilities - Unfunded Commitments (1)
PAM:
Affordable housing partnership investments$468,044 $161,505 $483,021 $172,343 
Tax credit and CRA investments145,280 57,071 140,723 43,878 
Equity method of accounting and other:
Tax credits and CRA investments370,652 
(2)
149,346 345,748 
(2)
121,275 
Total$983,976 $367,922 $969,492 $337,496 
(1)Included in Accrued expenses and other liabilities on the Consolidated Balance Sheet.
(2)Includes $37 million of equity securities without readily determinable fair values as of both March 31, 2026 and December 31, 2025.
Schedule of Additional Information related to the Affordable Housing, Tax Credit and CRA Investments, Net
The following table presents additional information related to the investments in affordable housing partnership, tax credit and CRA investments for the three months ended March 31, 2026 and 2025:
Three Months Ended March 31,
($ in thousands)20262025
Tax credits and benefits (1):
PAM:
Affordable housing partnership investments$20,156 $19,662 
Tax credit and CRA investments25,182 17,633 
Equity method of accounting and other:
Tax credit and CRA investments20,149 12,005 
Total tax credits and benefits$65,487 $49,300 
Amortization (2):
PAM (3):
Affordable housing partnership investments$14,977 $15,406 
Tax credit and CRA investments23,105 12,864 
Equity method of accounting and other:
Tax credit and CRA investments (4)
21,984 15,742 
Total amortization$60,066 $44,012 
(1)Included in Income tax expense on the Consolidated Statement of Income.
(2)Amortization of affordable housing partnership, tax credit and CRA investments is included in Depreciation, amortization, and accretion, net on the Consolidated Statement of Cash Flows.
(3)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.
(4)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.