Intangible Assets

9 Months Ended

Sep. 30, 2026

Goodwill and Intangible Assets Disclosure [Abstract]

6. INTANGIBLE ASSETS

The following is a summary of intangible assets subject to amortization and those not subject to amortization:


	September 30, 2026
	Community Banking					Total
	Gross Carrying Amount		Accumulated Amortization			Gross Carrying Amount		Accumulated Amortization
Amortized intangible assets:
Core deposit intangible assets	$	137,929	($	111,176	)	$	137,929	($	111,176	)

Goodwill not subject to amortization	$	2,018,848				$	2,018,848


	December 31, 2025
	Community Banking					Total
	Gross Carrying Amount		Accumulated Amortization			Gross Carrying Amount		Accumulated Amortization
Amortized intangible assets:
Core deposit intangible assets	$	137,929	($	105,662	)	$	137,929	($	105,662	)

Goodwill not subject to amortization	$	2,018,848				$	2,018,848

United incurred amortization expense of $1,838 and $5,514 for the three and nine months ended September 30, 2026 as compared to $2,340 and $7,022 for the three and nine months ended September 30, 2025, respectively.

The following table sets forth the anticipated amortization expense for intangible assets for the years subsequent to 2025:


Year	Amount
2026	$	7,351
2027		5,060
2028		4,003
2029		3,518
2030		3,086
2031 and thereafter		9,249