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GOODWILL, CORE DEPOSIT PREMIUM AND OTHER INTANGIBLE ASSETS (Tables)
 9 Months Ended
Sep. 30, 2019
Finite-Lived Intangible Assets [Line Items]  
Schedule of Gross Carrying Amount and Accumulated Amortization of Other Intangible Assets The gross carrying amount of these intangible assets and the associated accumulated amortization at September 30, 2019, and December 31, 2018, are presented in the table below, in thousands:
 September 30, 2019December 31, 2018
 Gross
Carrying
Amount		Accumulated
Amortization		Net
Carrying
Amount		Gross
Carrying
Amount		Accumulated
Amortization		Net
Carrying
Amount
Amortizing intangible assets:    
Core deposit intangibles$95,033  $45,428  $49,605  $83,640  $36,403  $47,237  
Customer relationship intangibles1,177  963  214  1,177  935  242  
Mortgage servicing rights7,584  2,562  5,022  42,228  12,865  29,363  
Commercial servicing rights6,936  5,687  1,249  6,834  5,125  1,709  
Total$110,730  $54,640  $56,090  $133,879  $55,328  $78,551  
Schedule of Estimated Future Amortization Expense of Amortizable Intangible Assets
The following table shows the estimated future amortization expense for amortizable intangible assets, in thousands:

 Core
Deposit
Intangibles		Customer
Relationship
Intangibles		Mortgage
Servicing
Rights		Commercial
Servicing
Rights		 
 
Total
Three months ending December 31, 2019$2,908  $9  $472  $89  $3,478  
Year ending December 31, 
202010,159  36  1,137  311  11,643  
20218,462  35  975  275  9,747  
20226,898  35  813  240  7,986  
20236,019  34  649  158  6,860  
20244,945  33  488  86  5,552  
Thereafter10,214  32  488  90  10,824  
Total$49,605  $214  $5,022  $1,249  $56,090  
Schedule of Servicing Asset at Fair Value and Amortized Cost
The following table summarizes, in thousands, the book value, the fair value of each tranche of the mortgage servicing rights and any recorded valuation allowance at each respective subsidiary at September 30, 2019, and December 31, 2018:

September 30, 2019Book Value 15-Year TrancheFair Value 15-Year TrancheImpairment 15-Year TrancheBook Value 30-Year TrancheFair Value 30-Year TrancheImpairment 30-Year Tranche
Dubuque Bank and Trust Company$—  $—  $—  $—  $—  $—  
First Bank & Trust1,511  1,267  244  5,140  3,755  1,385  
Total$1,511  $1,267  $244  $5,140  $3,755  $1,385  
December 31, 2018
Dubuque Bank and Trust Company$2,195  $4,636  $—  $20,025  $36,901  $—  
First Bank & Trust1,685  1,665  20  5,516  5,478  38  
Total$3,880  $6,301  $20  $25,541  $42,379  $38  

The following table summarizes, in thousands, the book value, the fair value of each tranche of the commercial servicing rights and any recorded valuation allowance at each respective subsidiary at September 30, 2019, and December 31, 2018:

September 30, 2019Book Value
Less than
20 Years		Fair Value
Less than
20 Years		Impairment
Less than
20 Years		Book Value
More than
20 Years		Fair Value
More than
20 Years		Impairment
More than
20 Years
Citywide Banks$—  $—  $—  $—  $—  $—  
Premier Valley Bank24  17  7  149  167  —  
Wisconsin Bank & Trust155  331  —  928  1,311  —  
Total$179  $348  $7  $1,077  $1,478  $—  
December 31, 2018
Citywide Banks$1  $6  $—  $18  $20  $—  
Premier Valley Bank45  74  —  178  184  —  
Wisconsin Bank & Trust249  411  —  1,218  1,439  —  
Total$295  $491  $—  $1,414  $1,643  $—  
Mortgage servicing rights  
Finite-Lived Intangible Assets [Line Items]  
Summary of Changes in Servicing Rights
The following table summarizes, in thousands, the changes in capitalized mortgage servicing rights for the nine months ended September 30, 2019, and September 30, 2018:

 20192018
Balance at January 1,$29,363  $23,248  
Originations654  4,322  
Amortization(2,867) (4,394) 
Sale of mortgage servicing rights(20,556) —  
Acquired mortgage servicing rights—  6,995  
Valuation allowance (1,572) —  
Balance at period end$5,022  $30,171  
Mortgage servicing rights, net to servicing portfolio0.81 %0.73 %
Commercial servicing rights  
Finite-Lived Intangible Assets [Line Items]  
Summary of Changes in Servicing Rights
The following table summarizes, in thousands, the changes in capitalized commercial servicing rights for the nine-months ended September 30, 2019, and September 30, 2018:

20192018
Balance at January 1,$1,709  $2,609  
Originations102  82  
Amortization(555) (835) 
Valuation allowance on commercial servicing rights(7) 12  
Balance at period end $1,249  $1,868  
Fair value of commercial servicing rights $1,827  $2,529  
Commercial servicing rights, net to servicing portfolio 1.44 %1.63 %