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GOODWILL, CORE DEPOSIT PREMIUM AND OTHER INTANGIBLE ASSETS (Tables)
 9 Months Ended
Sep. 30, 2020
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, 2020, and December 31, 2019, are presented in the table below, in thousands:
 September 30, 2020December 31, 2019
 Gross
Carrying
Amount		Accumulated
Amortization		Net
Carrying
Amount		Gross
Carrying
Amount		Accumulated
Amortization		Net
Carrying
Amount
Amortizing intangible assets:    
Core deposit intangibles$96,821 $56,478 $40,343 $96,821 $48,338 $48,483 
Customer relationship intangibles1,177 1,000 177 1,177 972 205 
Mortgage servicing rights10,458 5,635 4,823 7,886 2,265 5,621 
Commercial servicing rights7,013 6,084 929 6,952 5,837 1,115 
Total$115,469 $69,197 $46,272 $112,836 $57,412 $55,424 
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, 2020$2,436 $9 $624 $69 $3,138 
Year ending December 31, 
20218,691 35 1,050 261 10,037 
20227,102 34 900 232 8,268 
20236,202 34 750 161 7,147 
20245,108 33 600 103 5,844 
20254,265 32 450 103 4,850 
Thereafter6,539 — 449 — 6,988 
Total$40,343 $177 $4,823 $929 $46,272 
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, 2020, and December 31, 2019:

September 30, 2020Book Value 15-Year TrancheFair Value 15-Year TrancheValuation Allowance
15-Year Tranche		Book Value 30-Year TrancheFair Value 30-Year TrancheValuation Allowance
30-Year Tranche
First Bank & Trust1,618 1,084 534 5,850 3,739 2,111 
Total$1,618 $1,084 $534 $5,850 $3,739 $2,111 
December 31, 2019
First Bank & Trust1,482 1,368 114 5,050 4,253 797 
Total$1,482 $1,368 $114 $5,050 $4,253 $797 

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, 2020, and December 31, 2019:

September 30, 2020Book Value
Less than
20 Years		Fair Value
Less than
20 Years		Valuation Allowance
15-Year Tranche		Book Value
More than
20 Years		Fair Value
More than
20 Years		Valuation Allowance
30-Year Tranche
Premier Valley Bank1 9 — 94 156 — 
Wisconsin Bank & Trust117 285 — 717 1,047 — 
Total$118 $294 $— $811 $1,203 $— 
December 31, 2019
Premier Valley Bank1 13 — 135 161 — 
Wisconsin Bank & Trust128 272 — 851 1,148 — 
Total$129 $285 $— $986 $1,309 $— 
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, 2020, and September 30, 2019:

 20202019
Balance at January 1,$5,621 $29,363 
Originations2,571 654 
Amortization(1,693)(2,867)
Sale of mortgage servicing rights— (20,556)
Valuation allowance (1,676)(1,572)
Balance at period end$4,823 $5,022 
Mortgage servicing rights, net to servicing portfolio0.68 %0.81 %
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, 2020, and September 30, 2019:

20202019
Balance at January 1,$1,115 $1,709 
Originations62 102 
Amortization(248)(555)
Valuation allowance on commercial servicing rights— (7)
Balance at period end $929 $1,249 
Fair value of commercial servicing rights $1,497 $1,827 
Commercial servicing rights, net to servicing portfolio 1.31 %1.44 %