Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2021

Accounting Policies [Abstract]

Schedule of Impact of Adoption

The Company elected to early adopt the standard on January 1, 2021 and recorded a $78.3 million cumulative effect adjustment to retained earnings.  The following table details the impact of this adoption (dollars in thousands):

Assets
Loans receivable held-for-investment	$	64,274
Interests in loans receivable held-for-investment		406
Accrued interest receivable		357
Liabilities
Unfunded loan commitments		13,214
Total impact of ASU 2016-13 adoption on retained earnings	$	78,251