v3.26.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
9 Months Ended
Sep. 30, 2026
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Schedule of Financing Receivable Portfolio Segments
The following table presents the Company's loan portfolio segments and the methodology used to measure expected credit losses.

SegmentExpected Credit Loss MethodologyHistorical Look-Back PeriodEconomic Forecast LengthReversion Method
Commercial and industrialDiscounted Cash Flow2008 to presentOne yearOne year
(straight-line
basis)
ConstructionDiscounted Cash Flow
Commercial real estate - Multi-familyDiscounted Cash Flow
Commercial real estate - All othersDiscounted Cash Flow
Residential mortgageDiscounted Cash Flow
Home equityDiscounted Cash Flow
ConsumerDiscounted Cash Flow
Consumer - PurchasedWeighted Average Remaining Maturity