Marlin Business Services (MRLN) 10-Q 2 Nov 18 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2018	Oct. 30, 2018
Document And Entity Information [Abstract]
Document Type	10-Q
Document period end date	Sep. 30, 2018
Amendment flag	false
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Current fiscal year end date	--12-31
Entity central index key	1,260,968
Entity current reporting status	Yes
Entity filer category	Accelerated Filer
Entity registrant name	MARLIN BUSINESS SERVICES CORP.
Entity voluntary filers	No
Entity well known seasoned issuer	No
Entity common stock shares outstanding		12,400,608
Trading Symbol	MRLN

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
ASSETS
Cash and due from banks	$ 5,442,000	$ 3,544,000
Interest-earning deposits with banks	83,006,000	63,602,000
Total cash and cash equivalents	88,448,000	67,146,000
Time deposits	9,410,000	8,110,000
Restricted interest-earning deposits with banks related to consolidated variable interest entities ("VIEs")	10,049,000	0
Investment securities (amortized cost of $11.4 million and $11.7 million at September 30, 2018 and December 31, 2017, respectively)	10,973,000	11,533,000
Net investment in leases and loans, excluding allowance for credit losses (includes $172.9 million and $0 million at September 30, 2018 and December 31, 2017, respectively, related to consolidated VIEs)	986,342,000	929,271,000
Allowance for Credit Losses	(15,917,000)	(14,851,000)
Total net investment in leases and loans	970,425,000	914,420,000
Intangible assets	8,131,000	1,128,000
Goodwill	7,360,000	1,160,000
Property and equipment, net	3,924,000	4,204,000
Property tax receivable	6,281,000	6,292,000
Other assets	11,732,000	26,167,000
Total assets	1,126,733,000	1,040,160,000
LIABILITIES AND STOCKHOLDERS EQUITY
Deposits	700,107,000	809,315,000
Long-term borrowings related to consolidated VIEs	174,519,000	0
Other liabilities:
Sales and property taxes payable	6,247,000	2,963,000
Accounts payable and accrued expenses	34,587,000	31,492,000
Net deferred income tax liability	17,730,000	16,741,000
Total liabilities	933,190,000	860,511,000
Commitments And Contingencies
Stockholders equity:
Preferred Stock, $0.01 par value; 5,000,000 shares authorized; none issued	0	0
Common Stock, $0.01 par value; 75,000,000 shares authorized; 12,400,465 and 12,449,458 shares issued and outstanding at September 30, 2018 and December 31, 2017, respectively	124,000	124,000
Additional paid-in capital	83,317,000	82,588,000
Stock subscription receivable	(2,000)	(2,000)
Accumulated other comprehensive income (loss)	(149,000)	(96,000)
Retained earnings	110,253,000	97,035,000
Total stockholders equity	193,543,000	179,649,000
Total liabilities and stockholders equity	$ 1,126,733,000	$ 1,040,160,000

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Condensed Consolidated Balance Sheets [Abstract]
Available-for-sale debt securities, amortized cost	$ 11,386	$ 11,690
Preferred stock shares authorized	5,000,000	5,000,000
Preferred stock shares issued	0	0
Preferred stock - par or stated value	$ 0.01	$ 0.01
Common stock par value	$ 0.01	$ 0.01
Common stock shares authorized	75,000,000	75,000,000
Common stock shares issued	12,400,465	12,449,458
Common stock shares outstanding	12,400,465	12,449,458
Variable Interest Entity [Line Items]
Net investment in leases and loans, excluding allowance for credit losses	$ 986,342	$ 929,271
Variable Interest Entity [Member]
Variable Interest Entity [Line Items]
Net investment in leases and loans, excluding allowance for credit losses	$ 172,900	$ 0

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Condensed Consolidated Statements of Operations (Unaudited)
Interest income	$ 24,836	$ 22,363	$ 72,079	$ 64,461
Fee income	3,930	3,780	11,765	11,055
Interest and fee income	28,766	26,143	83,844	75,516
Interest expense	4,955	3,000	12,065	7,952
Net interest and fee income	23,811	23,143	71,779	67,564
Provision for credit losses	4,893	5,680	13,761	13,878
Net interest and fee income after provision for credit losses	18,918	17,463	58,018	53,686
Non-interest income:
Insurance premiums written and earned	2,047	1,817	5,979	5,274
Other income	2,401	1,785	8,330	6,160
Total non-interest income	4,448	3,602	14,309	11,434
Non-interest expense:
Salaries and benefits	10,292	9,302	29,842	27,763
General and administrative	5,445	6,409	18,465	22,689
Other expense	15,737	15,711	48,307	50,452
Income before income taxes	7,629	5,354	24,020	14,668
Income tax expense	1,723	2,049	5,462	5,270
Net income	$ 5,906	$ 3,305	$ 18,558	$ 9,398
Basic earnings per share	$ 0.48	$ 0.26	$ 1.49	$ 0.75
Diluted earnings per share	0.47	0.26	1.49	0.75
Cash dividends declared and paid per share	$ 0.14	$ 0.14	$ 0.42	$ 0.42

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Comprehensive Income
Net income	$ 5,906	$ 3,305	$ 18,558	$ 9,398
Other Comprehensive Income (Loss)
Reclassification due to adoption of ASU 2016-01, ASU 2018-02 and ASU 2018-03	0	0	107	0
Increase (decrease) in fair value of securities available for sale	(102)	38	(148)	90
Tax effect	26	(14)	(12)	(34)
Total other comprehensive income (loss)	(76)	24	(53)	56
Comprehensive Income	$ 5,830	$ 3,329	$ 18,505	$ 9,454

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($) $ in Thousands		Total	Common Stock [Member]	Additional Paid In Capital [Member]	Stock Subscription Receivable [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Retained Earnings [Member]
Balance at Dec. 31, 2016		$ 162,289	$ 126	$ 83,505	$ (2)	$ (138)	$ 78,798
Balance, Shares at Dec. 31, 2016		12,572,114	12,572,114
Issuance of common stock		$ 169	$ 0	169	0	0	0
Issuance of common stock, shares			9,876
Repurchase of common stock		(2,982)	$ (1)	(2,981)	0	0	0
Repurchase of common stock, shares			(119,672)
Exercise of stock options		487	$ 0	487	0	0	0
Exercise of stock options, shares			39,416
Excess tax benefits from stock-based payment arrangements		0	$ 0	0	0	0	0
Stock option compensation recognized		0	0	0	0	0	0
Restricted stock grant, net of forfeitures		0	$ 0	0	0	0	0
Restricted stock grant, shares, net of forfeitures			28,973
Stock-based Compensation Expense		2,213	$ 0	2,213	0	0	0
Net change in unrealized gain/loss on securities available for sale, net of tax		56	0	0	0	56	0
Net income		9,398	0	0	0	0	9,398
Cash dividends declared		(5,335)	0	0	0	0	(5,335)
Balance at Sep. 30, 2017		$ 166,295	$ 125	83,393	(2)	(82)	82,861
Balance, Shares at Sep. 30, 2017		12,530,707	12,530,707
Balance at Dec. 31, 2017		$ 179,649	$ 124	82,588	(2)	(96)	97,035
Balance, Shares at Dec. 31, 2017		12,449,458	12,449,458
Issuance of common stock		$ 211		211
Issuance of common stock, shares			9,101
Repurchase of common stock		(2,099)	$ 0	(2,099)
Repurchase of common stock, shares			(75,713)
Exercise of stock options		$ 23	$ 0	23
Exercise of stock options, shares		909	909
Excess tax benefits from stock-based payment arrangements				0
Restricted stock grant, net of forfeitures			$ 0	0
Restricted stock grant, shares, net of forfeitures			16,710
Stock-based Compensation Expense		$ 2,594		2,594
Net change in unrealized gain/loss on securities available for sale, net of tax		(110)				(110)
Net income		18,558					18,558
Impact of adopting of new accounting standards	[1]	0				57	(57)
Cash dividends declared		(5,283)					(5,283)
Balance at Sep. 30, 2018		$ 193,543	$ 124	$ 83,317	$ (2)	$ (149)	$ 110,253
Balance, Shares at Sep. 30, 2018		12,400,465	12,400,465
[1]	(1) Represents the impact of Accounting Standards Update ("ASU") 2016-01, ASU 2018-02 and ASU 2018-03

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Sep. 30, 2018	Dec. 31, 2017	Sep. 30, 2017	Dec. 31, 2016
Cash flows from operating activities:
Net income	$ 5,906	$ 3,305	$ 18,558	$ 9,398
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization			2,060	2,155
Stock-based compensation			2,594	2,213
Change in fair value of equity securities	27		108	0
Provision for credit losses	4,893	5,680	13,761	13,878	$ 18,394
Net deferred income taxes			1,028	(4,823)
Amortization of deferred initial direct costs and fees			9,915	8,242
Loss on equipment disposed			893	787
Gain on leases sold	(2,243)	(251)	(4,859)	(925)	(2,800)
Leases originated for sale			(5,722)	(2,687)
Proceeds from sale of leases originated for sale			5,848	2,732
Effect of changes in other operating items:
Other assets			15,432	(2,993)
Other liabilities			1,367	11,634
Net cash provided by operating activities			60,983	39,611
Cash flows from investing activities:
Net change in time deposits with banks			(1,300)	1,245
Purchases of equipment for direct financing lease contracts and funds used to originate loans			(515,050)	(457,814)
Principal collections on leases and loans			358,765	315,021
Proceeds from sale of leases originated for investment			79,868	28,902
Security deposits collected, net of refunds			(210)	(348)
Proceeds from the sale of equipment			2,437	2,490
Acquisitions of property and equipment			(979)	(1,526)
Business combinations			(10,000)	(2,500)
Principle payments received on securities available for sale			277
Purchases of securities available for sale				(5,912)
Net cash provided by (used in) investing activities			(86,192)	(120,442)
Cash flows from financing activities:
Net change in deposits			(109,208)	109,597
Term securitization advances			201,650	0
Term securitization repayments			(27,131)	0
Issuances of common stock			211	169
Repurchases of common stock			(2,099)	(2,982)
Dividends paid			(5,220)	(5,260)
Exercise of stock options			23	487
Debt issuance costs			(1,666)	0
Net cash provided by (used in) financing activities			56,560	102,011
Net increase in total cash, cash equivalents and restricted cash			31,351	21,180
Total cash, cash equivalents and restricted cash, beginning of period			67,146	61,757	61,757
Total cash, cash equivalents and restricted cash, end of period	98,497	82,937	98,497	82,937	67,146
Supplemental disclosures of cash flow information:
Cash paid for interest on deposits and borrowings			11,266	7,142
Net cash paid (received) for income taxes			(8,052)	9,873
Leases transferred into held for sale from investment			75,138	28,022
Supplemental disclosures of non cash investing activities:
Business combinations assets acquired			3,376	0
Noncash or Part Noncash Acquisition, Fixed Assets Acquired			10,993	0
Reconciliation of cash, cash equivalents and restricted cash to the condensed consolidated balance sheets
Cash and Cash Equivalents						$ 88,448	$ 67,146	$ 82,937	$ 61,757
Restricted interest-earning deposits with banks						10,049	0
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	$ 98,497	$ 82,937	$ 98,497	$ 82,937	$ 67,146	$ 98,497	$ 67,146	$ 82,937	$ 61,757

The Company

The Company	9 Months Ended
	Sep. 30, 2018
The Company [Abstract]
Organization	NOTE 1 – The Company Description Marlin Business Services Corp. (the “Company”) is a nationwide provider of credit products and services to small businesses. The products and services we provide to our customers include loans and leases for the acquisition of commercial equipment (including Transportation Finance Group (“TFG”) assets) and working capital loans. The Company was inco rporated in the Commonwealth of Pennsylvania on August 5, 2003. In May 2000, we established AssuranceOne, Ltd., a Bermuda-based, wholly-owned captive insurance subsidiary (“Assurance One”), which enables us to reinsure the property insurance coverage for t he equipment financed by Marlin Leasing Corporation (“MLC”) and Marlin Business Bank (“MBB”) for our end user customers. Effective March 12, 2008, the Company opened MBB, a commercial bank chartered by the State of Utah and a member of the Federal Reserve System. MBB serves as the Company’s primary funding source through its issuance of Federal Deposit Insurance Corporation (“FDIC”)-insured deposits. On September 19, 2018, the Company completed the acquisition of Fleet Financing Resources (“FFR”) , a lead ing provider of equipment finance credit products specializing in the leasing and financing of both new and used commercial vehicles, with an emphasis on livery equipment and other types of commercial vehicles used by small businesses . This acquisition is consistent with our strategy of augmenting organic growth with strategic acquisitions that extend our existing equipment finance business into new and attractive markets . The Company paid $ 10.0 million in cash for FFR and incurred an immaterial amount o f acquisition-related cost. In addition, if FFR generates revenue volume of up to $ 542 million from the closing date through September 30, 2026, we have agreed to pay the seller up to an additional $ 5.5 million in cash in earn-out consideration. This earn -out consideration will be calculated quarterly based on a sliding scale of percentage of revenue volume that increases as successively greater tiers of volume are attained, and if the maximum earn-out consideration is earned, the total consideration paid for FFR will be $ 15.5 million. The Company performed a preliminary allocation of the $ 10.0 million purchase price with $ 6.2 million recorded to goodwill and $ 7.2 million recorded to intangible assets for vendor relationships and lender relationships, off set by a contingent consideration liability of $ 3.4 million representing the estimated fair value of the earn-out. See Note 7 for additional information regarding the identified intangible assets acquired. At September 30, 2018, the valuation analyses of certain intangible assets acquired were not yet finalized. Review of these items will continue during the measurement period and any further changes to the preliminary purchase price allocation and preliminary valuation of the contingent consideration wil l be recognized as the valuations are finalized, which could change the amount of the preliminary purchase price allocation to goodwill. The acquisition has been accounted for using the acquisition method of accounting . For the three-month period ending Se ptember 30, 2018, the results of the acquired FFR business were immaterial to the Company’s consolidated results of operations . The unaudited pro forma financial information disclosed in the following sentence is for informational purposes only and is not indicative of future operations or results. If the acquisition had occurred at the beginning of 2017, the Company’s revenue and net income for the three and nine-month periods ending September 30, 2018, would have been approximately $ 20.3 million and $ 62.1 million, and $ 6.2 million and $ 19.6 million, respectively. The Company’s revenue and net income for the three and nine-month p eriods ending September 30, 2017, would have been approximately $ 18.8 million and $ 57.8 million, and $ 3.6 million and $ 10.4 million, respectively . References to the “Company,” “Marlin,” “Registrant,” “we,” “us” and “our” herein refer to Marlin Business Se rvices Corp. and its wholly-owned subsidiaries, unless the context otherwise requires.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2018
Summary of Significant Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 2 – Summary of Significant Accounting Policies Basis of financial statement presentation. The unaudited condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. MLC and MBB are managed together as a single business segment and are aggregated for financial reporting purposes as they exhibit similar economic characteristics, share the same leasing and loan portfolio and have one product offering. All intercompany accounts and transactions have been eliminated in consolidation. The accompanying unaudited condensed consolidated financial statements present the Company’s financial position at September 30, 2018 and the results of operations for the three- and nine- month periods ended September 30, 2018 and 2017 , and cash flows for the nine -month periods ended September 30, 2018 and 2017 . In Management’s opinion, the unaudited Condensed Consolidated Financial Statements contain all adjustments, which include normal and recurring adju stments, necessary for a fair presentation of the financial position and results of operations for the interim periods presented. These unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial sta tements and note disclosures included in the Company’s Form 10-K filed with the Securities and Exchange Commission (“SEC”) on March 9 , 201 8 . The condensed consolidated results of operations for the three- and nine- month periods ended September 30, 2018 and 2017 and the condensed consolidated statements of cash flows for the nine -month periods ended September 30, 2018 and 2017 are not necessarily indicative of the results of operations or cash flows for the respective full years or any other period. There have been no sig nificant changes to our Significant Accounting P olicies as described in our 2017 Annual Report on Form 10-K , except as described below . Revenue Recognition Accounting Standards Codification ("ASC") 606, Revenue from Contrac ts with Customers ("ASC 606"), establishes principles for reporting information about the nature, amount, timing and uncertainty of revenue and cash flows arising from the entity's contracts to provide goods or services to customers. The core principle req uires an entity to recognize revenue to depict the transfer of goods or services to customers in an amount that reflects the consideration that it expects to be entitled to receive in exchange for those goods or services recognized as performance obligatio ns are satisfied. The majority of our revenue-generating transactions are not subject to ASC 606, including revenue generated from financial instruments, such as our leases and loans, investment securities, as well as revenue related to our gain on sale o f leases and loans, servicing income, and Insurance premiums income. Revenue-generating activities that are within the scope of ASC 606, which are presented in our income statements as components of non-interest income included certain fees such as proper ty tax administrative fees on leases, ACH payment fees, insurance policy fees outside of the scope of ASC 944, and broker fees earned for referring leases and loans to other funding partners. Securitizations In connection with its term note securitization transaction, the Company established a bankruptcy remote special-purpose subsidiary (“SPE”) and issued term debt to institutional investors. This type of SPE is considered a variable interest entity (“VIE”) under U.S. generally accepted accounting princ iples (“GAAP”). The Company is required to consolidate VIEs in which it is deemed to be the primary beneficiary through having (1) power over the significant activities of the entity and (2) an obligation to absorb losses or the right to receive benefits f rom the VIE which are potentially significant to the VIE. The Company continues to service the assets of its VIEs and retain equity and/or residual interests. Accordingly, assets and related debt of these VIEs are included in the accompanying Condensed Co nsolidated Balance Sheets. The Company’s leases and restricted interest-earning deposits with banks are assigned as collateral for these borrowings and there is no further recourse to our general credit. Collateral in excess of these borrowings represents the Company’s maximum loss exposure. (See Note 11, Long-term Borrowings, in the accompanying Notes to Condensed Consolidated Financial Statements). Recently Issued Accounting Standards . Fair Value. In August 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement which modifies the disclosures on fair value measurements by removing the requirement to disclose the amount and reasons for transfers between Level 1 and Level 2 of the fair value hierarchy, the policy for timing of such transfers and the valuation process for Level 3 fair value measurements. The ASU expands the disclosure requirements for Level 3 fair value measurements, primarily focused on changes in unrealized gains and losses included in other comprehensive inco me. The ASU is effective for fiscal years beginning after December 15, 2019, with early adoption permitted. The adoption of this new requirement is not expected to have a material impact on the consolidated earnings, financial position or cash flows of the company . Intangibles - Goodwill . In August 2018, the FASB issued ASU 2018-15, Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract to clarify the accounting treatment for implementation costs for cloud computing arrangements The ASU is effective for fiscal years beginning after December 15, 2019, with early adoption permitted. The adoption of this new requirement is n ot expected to have a material impact on the consolidated earnings, financial position or cash flows of the company . Credit Losses. In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments , which changes the methodology for evaluating impairment of most financial instruments. The ASU replaces the currently used incurred loss model with a forward-looking current expected loss model which will generally result in more timely recognition of losses. This ASU is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. The Company has formed a cross functional implementation team to review the requirements of ASU 201 6-13. The Company has not determined impact the adoption of this ASU 20 will have on our condensed consolidated financial statements . Leases. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) to increase transparency and comparability amo ng organizations recognizing lease assets and lease liabilities on the balance sheet. The ASU will require lessees to recognize a right-of-use (ROU) asset for its right to use the underlying asset and a lease liability for the corresponding lease obligatio n for leases with terms of more than twelve months. Accounting by lessors will remain largely unchanged from current U.S. GAAP. The ASU also requires expanded quantitative and qualitative disclosures for both lessees and lessors. In July 2018, the FASB issued ASU 2018-11, Leases (Topic 842): Targeted Improvements, which provides entities with an additional (and optional) transition method in which the entity applies the new leases standard at the adoption date and recognizes a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. The Company plans to apply the new transition method upon adoption . The Company has established an implementation team that continues to make progress t oward completing the evaluation of the impact of the new standard . Based on a preliminary assessment, the Company expects to record right-of-use assets and associated lease liabilities of approximately $1.4 million. In August 2018, The FASB released an exp osure draft for a proposed ASU for Leases (Topic 842): Narrow Scope Improvements for Lessors. The proposed ASU would clarify the treatment of sales taxes and other taxes collected from lessees, lessor costs paid directly by lessees, and recognition of vari able payments for contracts with lease and non-lease components. The implementation team is evaluating this exposure draft and awaits final FASB action. The Company anticipates finalizing its accounting policy and process modifications during the fourth qu arter of fiscal 2018 and plans to adopt the guidance in these ASUs effective January 1,2019. Recently Adopted Accounting Standards . Income Taxes. In March 2018, the FASB issue d ASU 2018-05, Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118 to update the income tax accounting in GAAP to reflect the SEC’s interpretive guidance released on Dec. 22, 2017, when the Tax Cuts and Jobs Act was signed into law . Adoption of this ASU did not have a material impact on our results of operations or financial position. Investments and Regulated Operations. In March 2018, the FASB issued ASU 2018-04, Investments — Debt Securities (Topic 320) and Regulated Operations (Topic 980): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 117 and SEC Release No. 33-9273 , to delete ASC 320-10-S99-1, which had codified SAB Topic 5.M which provided the SEC guidance determining when a decline in fair value below cost for an available-for-sale equity security is OTTI. ASU 2018-04 also removes from the ASC special requirements in SEC Regulation S-X Rule 3A-05 for public utility holding companies. The changes were effective when issued. Adoption of this ASU did not have a ma terial impact on our results of operations or financial position . Financial Instruments. In February 2018, the FASB issued ASU 2018-03, Technical Corrections and Improvements to Financial Instruments - Overall . The amendments in this Update clarify certain aspects of the guidance issued in Update 2016-01 regarding the fair value measurement of certain financial assets and financial liabilities. Adoption of this ASU did not have a material impact on our results of operations or financial position. Income Statement. In February 2018, the FASB issued ASU 2018-02, Income Statement—Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income . The amendments in this Update allow a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the Tax Cuts and Jobs Act (the “TCJA”) . Consequently, the amendments eliminate the stranded tax effects resulting from the TCJA and will improve the usefulness of information reported to financial statement users. All entities may adopt the amendments in this Update earlier as of the fiscal years beginning after December 15, 2018, including interim p eriods within those fiscal years. The amendments in this Update should be applied either in the period of adoption or retrospectively to each period (or periods) in which the effect of the change in the U.S. federal corporate income tax rate in the TCJA is recognized. The early adoption of the guidance resulted in an immaterial cumulative-effect adjustment that increased retained earnings and decreased AOCI in the first quarter of 2018 as reflected on the Condensed Consolidated Statements of Stockholders’ E quity. Stock-Based Compensation. In May 2017, the FASB issued ASU 2017-09, Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting . The amendments in this ASU provide guidance about which changes to the terms or conditions of a share -based payment award require an entity to apply modification accounting in Topic 718. An entity should account for the effects of m o di fi cation s unless all the following are met: 1) t he fair value (or calculated value or intrinsic value, if such an alterna tive measurement method is used) of the modified award is the same as the fair value (or calculated value or intrinsic value, if such an alternative measurement method is used) of the original award immediately before the original award is modified; 2) t he vesting conditions of the modified award are the same as the vesting conditions of the original award immediately before the original award is modified; 3) t he classification of the modified award as an equity instrument or a liability instrument is the same as the classification of the original award immediately before the original award is modified. The current disclosure requirements in Topic 718 apply regardless of whether an e ntity is required to apply modification accounting under the amendments in this ASU . The amendments in this ASU are effective for all entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2017. The Compa ny adopted these changes effective January 1, 2018 on a prospective basis. Adoption of this ASU did not have a material impact on our results of operations or financial position. Other Income . In February 2017, the FASB issued ASU 2017-05, Other Income—G ains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets . The amendments in this ASU clarify that a financial asset is with in the scope of Subtopic 610-20 if it meets the definition of an in substance nonfinancial asset. The amendments define the term in substance nonfinancial asset, in part, as a financial asset promised to a counterparty in a contract if substantially all of the fair value of the assets (recognized and unrecognized) that are promised to the counterparty in the contract is concentrated in nonfinancial assets. If substantially all of the fair value of the assets that are promised to the counterparty in a contra ct is concentrated in nonfinancial assets, then all of the financial assets promised to the counterparty are in substance nonfinancial assets within the scope of Subtopic 610-20. The amendments in this ASU also clarify that nonfinancial assets within the s cope of Subtopic 610-20 may include nonfinancial assets transferred within a legal entity to a counterparty. The amendments in this ASU are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods withi n those fiscal years. The Company adopted these changes effective January 1, 2018 on a prospective basis. Adoption of this ASU did not have a material impact on our results of operations or financial position. Restricted Cash . In November 2016, the FASB i ssued ASU 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash . This Update requires that a statement of cash flows explain the change during the period in the total cash, cash equivalents, and amounts generally described as restricted cas h and restricted cash equivalents. ASU 2016-18 is effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, with early adoption permitted. The Company adopted ASU 2016-18 in the first quarter of 2018 as required although it had no restricted cash balances. The Company subsequently acquired restricted cash in the third quarter of 2018 and has applied the guidance appropriately . As a result, the Company includes restricted cash with cash and cash equivalents when reconciling the beginning and end of period total amounts shown on the condensed consolidated statements of cash flows. Financial Instruments. In January 2016, the FASB issued ASU 2016-01, Financial Instruments — Overall (Subtopi c 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities . The amendments in this Update require equity securities (including other ownership interests, such as partnerships, unincorporated joint ventures, and limited liability c ompanies) to be measured at fair value with changes in the fair value recognized through net income. The amendments in this Update are effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The Co mpany adopted these changes effective January 1, 2018 on a prospective basis. Adoption of this ASU did not have a material impact on our results of operations or financial position. Revenue Recognition. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (a new revenue recognition standard) . The ASU’s core principle is that a company will recognize revenue to depict the transfer of goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In addition, this ASU specifies the accounting for certain costs to obtain or fulfill a contract with a customer and expands disclosure requirements for revenue recognition. This ASU is effect ive, as a result of ASU 2015-14, for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period. The Company adopted the revenue recognition guidance on January 1, 2018 using the modified retrospectiv e approach. A significant amount of the Company’s revenues is excluded from the scope of the amended guidance, including interest income, fee income, and insurance premiums written and earned, as seen on the Condensed Consolidated Statements of Operations. Revenue streams that will be subject to the new revenue recognition guidance includes certain revenues associated with lease and loan contracts including property tax administrative fees, fees billed to customers for the convenience of paying through ACH, and insurance administrative fees. In addition, referral fee income generated from referring lease and loan customers to third parties was deemed to be in scope of the amended guidance. The Company analyzed the in scope contracts and determined there were no material changes in the timing of revenue recognition when considering the amended guidance. The adoption of this ASU did not have a material impact on our results of operations, financial position or disclosure to the notes of the condensed consolidat ed financial statements. The company has included applicable disclosures regarding revenue recognition within Note 3 of the condensed consolidated financial statements.

Non-Interest Income

Non-Interest Income	9 Months Ended
	Sep. 30, 2018
Noninterest Income [Abstract]
Noninterest Income [Text Block]	NOTE 3 – Non-Interest Income On January 1, 2018, the Company adopted the amendments of ASU 2014-09 - Revenue from Contracts with Customers (Topic 606) and all subsequent ASUs that modified Topic 606. The Company earns revenue including interest and fees from customers as well as revenues from non-customer s. Interest and fee income are outside the scope of ASC Topic 606, Revenue from contracts with customers (Topic 606) . Some sources of revenue included in n on-interest income fall within the scope of Topic 606, while other sources do not. The Company recognizes revenue when the performance obligations related to the transfer of goods or services under the terms of the contract are satisfied. Some obligations are satisfied at a point in time while others are satisfied over a period of time related to the specific obligation . Revenue is recognized as the amount of consideration to which the Company expects to be entitled in exchange for transferring goods or services to a customer. When considerati on includes a variable component, the amount of consideration attributable to variability is included in the transaction price only to the extent it is probable that significant revenue recognized will not be reversed when uncertainty associated with the v ariable consideration is subsequently resolved. Generally, the variability relating to the consideration is explicitly stated in the contracts, but may also arise from the Company’s customer business practice, for example, waiving certain fees. The Company ’s contracts generally do not contain terms that require significant judgement to determine the variability impacting the transaction price . The Company has included the following table regarding the Company’s non-interest income for the periods presented. Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Insurance premiums written and earned $ 2,047 $ 1,817 $ 5,979 $ 5,274 Gain on sale of leases and loans 2,243 251 4,859 925 Servicing income (769) 226 404 606 Net gains and (losses) recognized during the period on equity securities (27) - (108) - Non-interest income within the scope of other GAAP topics 3,494 2,294 11,134 6,805 Property tax administrative fees on leases 176 179 557 545 ACH payment fees 84 80 253 251 Insurance policy fees 513 464 1,538 1,360 Referral fees 118 465 611 2,171 Other 63 120 216 302 Non-interest income from contracts with customers 954 1,308 3,175 4,629 Total non-interest income $ 4,448 $ 3,602 $ 14,309 $ 11,434 The majority of the Company’s revenue-generating transactions are not subject to ASC 606, including revenue generated from financial instruments, such as our leases and loans, investment securities, as well as revenue related to our gain on sale of leases and loans, servicing income, and insurance premiums written and earned. Revenue-generating activities that are within the scope of ASC 606, which are presented in our income statements as components of non-interest income, include certain fees such as property tax administrative fees on leases, ACH payment fees, insurance policy fees outside of the scope of ASC 944, broker fees earned for referring leases and loans to other funding partners, and other fees.

Investments securities

Investments securities	9 Months Ended
	Sep. 30, 2018
Investments [Abstract]
Investments [Text Block]	NOTE 4 – Investment Securities Debt Securities, Available for Sale are recorded at fair value and unrealized gains and losses are reported, net of taxes, in accumulated other comprehensive income (loss) included in stockholders’ equity unless management determines that an investment is other-than-temporarily impaired (OT TI ). Prior to the adoption of ASU 2016-01, the changes in fair value of equity securities classified as available for sale were accounted for consistent with the changes in fair value of debt securities available for sale. After the adoption on January 1, 2018, changes in fair value of equity securities are recorded through the Condensed Con solidated Statement of Operations. The amortized cost and estimated fair value of investments, with gross unrealized gains and losses, were as follows as of September 30, 2018 and December 31, 2017 : September 30, 2018 Gross Gross Amortized Unrealized Unrealized Estimated Cost Gains Losses Fair Value (Dollars in thousands) Debt Securities, Available for Sale: Asset-backed securities ("ABS") $ 5,147 $ 10 $ (71) $ 5,086 Municipal securities 2,629 1 (118) 2,512 Equity Securities Mutual fund 3,610 - (235) 3,375 Total investment securities $ 11,386 $ 11 $ (424) $ 10,973 December 31, 2017 Gross Gross Amortized Unrealized Unrealized Estimated Cost Gains Losses Fair Value (Dollars in thousands) Debt Securities, Available for Sale: ABS $ 5,717 $ 27 $ (39) $ 5,705 Municipal securities 2,420 18 (36) 2,402 Equity Securities Mutual fund 3,553 - (127) 3,426 Total investment securities $ 11,690 $ 45 $ (202) $ 11,533 At both September 30, 2018 and December 31, 2017 , the Company had $ 3.4 million in equity securities recorded at fair value . The following schedule is a summary of fair value changes recognized in net income on equity securities during the three and nine months ended September 30, 2018 : Three months ended Nine months ended (Dollars in thousands) September 30, 2018 September 30, 2018 Net gains and (losses) recognized during the period on equity securities $ (27) $ (108) Less: Net gains and (losses) recognized during the period on equity securities sold during the period — — Unrealized gains and (losses) recognized during the reporting period on equity securities still held at the reporting date $ (27) $ (108) The following tables present the aggregate amount of unrealized losses on securities in the Company’s investment securities classified according to the amount of time those securities have been in a continuous loss position as of September 30, 2018 and December 31, 2017 : September 30, 2018 Less than 12 months 12 months or longer Total Gross Gross Gross Unrealized Fair Unrealized Fair Unrealized Fair Losses Value Losses Value Losses Value (Dollars in thousands) Debt Securities, Available for Sale: ABS $ - $ - $ (71) $ 4,084 $ (71) $ 4,084 Municipal securities (91) 2,166 (27) 330 (118) 2,496 Equity Securities Mutual fund - - (235) 3,375 (235) 3,375 Total investment securities $ (91) $ 2,166 $ (333) $ 7,789 $ (424) $ 9,955 December 31, 2017 Less than 12 months 12 months or longer Total Gross Gross Gross Unrealized Fair Unrealized Fair Unrealized Fair Losses Value Losses Value Losses Value (Dollars in thousands) Debt Securities, Available for Sale: ABS $ (39) $ 3,703 $ - $ - $ (39) $ 3,703 Municipal securities - - (36) 2,402 (36) 2,402 Equity Securities Mutual fund - - (127) 3,426 (127) 3,426 Total investment securities $ (39) $ 3,703 $ (163) $ 5,828 $ (202) $ 9,531 The following table presents the amortized cost, fair value, and weighted average yield of investments in debt securities available for sale at September 30, 2018 , by remaining contractual maturity, with the exception of ABS and municipal securities, which are based on estimated average life. Receipt of cash flows may differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without penalties: September 30, 2018 1 Year 1-5 5-10 After 10 or Less Years Years Years Total (Dollars in thousands) Amortized Cost: Debt Securities, Available for Sale: ABS $ - $ 3,211 $ 1,941 $ - $ 5,152 Municipal securities - 15 - 2,614 2,629 Total debt securities available for sale $ - $ 3,226 $ 1,941 $ 2,614 $ 7,781 Estimated fair value $ - $ 3,158 $ 1,950 $ 2,496 $ 7,604 Weighted-average yield, GAAP basis - 1.98% 2.65% 2.81% 2.43% OTTI The Company evaluates all investment securities in an unrealized loss position for OTTI on at least a quarterly basis. An unrealized loss exists when the current fair value of an individual security is less than its amortized cost basis. The OTTI assessment is a subj ective process requiring the use of judgments and assumptions. During the securities-level assessments, consideration is given to (1) the intent not to sell and probability that the Company will not be required to sell the security before recovery of its c ost basis to allow for any anticipated recovery in fair value, (2) the financial condition and near-term prospects of the issuer, as well as company news and current events, and (3) the ability to collect the future expected cash flows. Key assumptions uti lized to forecast expected cash flows may include loss severity, expected cumulative loss percentage, cumulative loss percentage to date, weighted average Fair Isaac Corporation ("FICO®") scores and weighted average LTV ratio, rating or scoring, credit rat ings and market spreads, as applicable. According to accounting guidance for debt securities in an unrealized loss position, the Company is required to assess whether it has the intent to sell the debt security or more likely than not will be required to sell the debt security before the anticipated recovery. If either of these conditions is met the Company must recognize an other than temporary impairment with the entire unrealized loss being recorded through earnings. For debt securities in an unrealized loss position not meeting these conditions, the Company assesses whether the impairment of a security is other than temporary. If the impairment is deemed to be other than temporary, the Company must separate the other than temporary impairment into two c omponents: the amount representing the credit loss and the amount related to all other factors, such as changes in interest rates. The credit loss represents the portion of the amortized book value in excess of the net present value of the projected future cash flows discounted at the effective interest rate implicit in the debt security prior to impairment. The credit loss component of the other than temporary impairment is recorded through earnings, whereas the amount relating to factors other than credit losses is recorded in other comprehensive income, net of taxes. The Company did not recognize any OTTI in earnings related to its investment securities for the nine months ended September 30, 2018 and September 30, 2017 .

Net Investment in Leases and Lo

Net Investment in Leases and Loans	9 Months Ended
	Sep. 30, 2018
Net Investment in Leases and Loans [Abstract]
Net Investment in Leases and Loans	NOTE 5 – Net Investment in Leases and Loans Net investment in leases and loans consists of the following: September 30, 2018 December 31, 2017 (Dollars in thousands) Minimum lease payments receivable $ 545,501 $ 607,736 Estimated residual value of equipment 27,245 26,922 Unearned lease income, net of initial direct costs and fees deferred (71,360) (81,769) Security deposits (836) (1,046) Total leases 500,550 551,843 Commercial loans, net of origination costs and fees deferred Funding Stream 33,947 28,128 CRA (1) 1,437 1,222 Equipment loans (2) 389,517 291,333 TFG 60,891 56,745 Total commercial loans 485,792 377,428 Allowance for credit losses (15,917) (14,851) $ 970,425 $ 914,420 ________________________ CRA loans are comprised of loans originated under a line of credit to satisfy its obligations under the Community Reinvestment Act of 1977. Equipment loans are comprised of Equipment Finance Agreements, Installment Purchase Agreements and other loans. At September 30, 2018 , $172.9 million in net investment in leases are pledged as collateral for the company’s outstanding asset-backed securitization balance and $ 35.5 million in net investment in leases are pledged as collateral for the secured borrowing capacity at the Federal Reserve Discount Window. Initial direct costs and origination costs net of fees deferred were $ 19.7 million and $ 18.0 million as of September 30, 2018 and December 31, 2017 , respectively. Initial direct costs are netted in unearned income and are amortized to income using the effective interest method. Origination costs are netted in commercial loans and are amortized to income using the effective interest method. At September 30, 2018 and December 31, 2017 , $23.3 million and $22.8 million, respectively, of the estimated residual value of equipment retained on our Condensed Consolidated Balance Sheets was related to copiers. Minimum lease payments receivable un der lease contracts and the amortization of unearned lease income, including initial direct costs and fees deferred, are as follows as of September 30, 2018 : Minimum Lease Payments Income Receivable Amortization (Dollars in thousands) Period Ending December 31, 2018 $ 58,731 $ 11,223 2019 206,560 31,899 2020 141,688 17,301 2021 84,144 7,843 2022 41,958 2,666 Thereafter 12,420 428 $ 545,501 $ 71,360

Allowance for Credit Losses

Allowance for Credit Losses	9 Months Ended
	Sep. 30, 2018
Allowance For Credit Losses [Abstract]
Allowance For Credit Losses	NOTE 6 – Allowance for Credit Losses In accordance with the Contingencies and Receivables Topics of the FASB ASC, we maintain an allowance for credit losses at an amount sufficient to absorb losses inherent in our existing lease and loan portfolios as of the reporting dates based on our estimate of probable net credit losses. The tables which follow provide activity in the allowance for credit losses and asset quality statistics. Nine months ended September 30, 2018 Commercial Loans (Dollars in thousands) Funding Stream CRA Equipment Finance (2) TFG Total Allowance for credit losses, beginning of period $ 1,036 $ - $ 12,663 $ 1,152 $ 14,851 Charge-offs (1,090) - (12,721) (601) (14,412) Recoveries 59 - 1,599 59 1,717 Net charge-offs (1,031) - (11,122) (542) (12,695) Provision for credit losses 1,414 - 11,690 657 13,761 Allowance for credit losses, end of period $ 1,419 $ - $ 13,231 $ 1,267 $ 15,917 Ending lease or loan balance (1) $ 33,631 $ 1,437 $ 872,027 $ 59,564 $ 966,659 Ending balance: individually evaluated for impairment (3) $ - $ - $ - $ - $ - Nine months ended September 30, 2017 Commercial Loans (Dollars in thousands) Funding Stream CRA Equipment Finance (2) TFG Total Allowance for credit losses, beginning of period $ 760 $ - $ 9,808 $ 369 $ 10,937 Charge-offs (973) - (10,499) (639) (12,111) Recoveries 100 - 1,663 37 1,800 Net charge-offs (873) - (8,836) (602) (10,311) Provision for credit losses 1,194 - 11,376 1,308 13,878 Allowance for credit losses, end of period $ 1,081 $ - $ 12,348 $ 1,075 $ 14,504 Ending lease or loan balance (1,3) $ 26,098 $ 1,183 $ 801,159 $ 55,338 $ 883,778 Year ended December 31, 2017 Commercial Loans (Dollars in thousands) Funding Stream CRA Equipment Finance (2) TFG Total Allowance for credit losses, beginning of period $ 760 $ - $ 9,808 $ 369 $ 10,937 Charge-offs (1,219) - (14,343) (1,154) (16,716) Recoveries 121 - 2,066 49 2,236 Net charge-offs (1,098) - (12,277) (1,105) (14,480) Provision for credit losses 1,374 - 15,132 1,888 18,394 Allowance for credit losses, end of period $ 1,036 $ - $ 12,663 $ 1,152 $ 14,851 Ending lease or loan balance (1,3) $ 27,810 $ 1,222 $ 826,880 $ 55,330 $ 911,242 (1) For purposes of asset quality and allowance calculations, the effects of ( i ) the allowance for credit losses and (ii) initial direct costs and fees deferred are excluded. (2) Equipment Finance consists of Equipment Finance Agreements, Install Purchase Agreements, and other leases and loans. (3) For the nine months ended September 30, 2018, the Company determined that no leases or loans required individual evaluation, and for the nine months ended September 30, 2017 and the year ended December 31, 2017 all leases and loans were collectively evaluated. For the nine -month period ended September 30, 2018 , the Company sold $ 78.1 million of leases and loans from its portfolio for a gain on sale of $ 4.8 million . For the year ended December 31, 2017 , the Company sold $ 62.1 million of leases and loans from its portfolio for a gain on sale of $ 2.8 million . Credit Quality Indicators The Company’s credit review process includes a risk classification of all leases and loans that includes pass, special mention, substandard, doubtful, and loss. The classification of a lease or loan may change based on changes in the creditworthiness of the borrower. The description of the risk classifications are as follows: Pass: A lease or loan is classified as pass when payments are current and it is performing under the original contractual terms. Special Mention: A lease or loan is classified as special mention when the borrower exhibits potential credit weakness or a downward trend which, if not checked or corrected, will weaken the asset or inadequately protect the Company’s position. While potentially weak, the borrower is currently marginally acceptable; no loss of principal or interest is envisioned. Substandard: A lease or loan is classified as substandard when the borrower has a well-defined weakness or weaknesses that j eopardize the orderly liquidation of the debt. A substandard loan is inadequately protected by the current net worth and paying capacity of the obligor, normal repayment from this borrower is in jeopardy, and there is a distinct possibility that a partial loss of interest and/or principal will occur if the deficiencies are not corrected. Doubtful: A lease or loan is classified as doubtful when a borrower has all weaknesses inherent in a loan classified as substandard with the added provision that: (1) the weaknesses make collection of debt in full on the basis of currently existing facts, conditions and values highly questionable and improbable; (2) serious problems exist to the point where a partial loss of principal is likely; and (3) the possibility of l oss is extremely high, but because of certain important, reasonably specific pending factors which may work to the advantage and strengthening of the assets, its classification as an estimated loss is deferred until its more exact status may be determined. Pending factors include proposed merger, acquisition, or liquidation procedures, capital injection, perfecting liens and additional refinancing plans. Loss: A lease or loan is classified as loss when uncollectible and of such little value that its contin uance as a bankable asset is not warranted. This classification does not mean that the loan has absolutely no recovery or salvage value but rather that it is not practical or desirable to defer writing off this basically worthless asset even though partial recovery may be effected in the future. The Company charges-off the collateral or discounted cash flow deficiency on all loans on non-accrual status. In all cases, leases and loans are placed on non-accrual when 90 days past due or earlier if collection of principal or interest is considered doubtful. The following tables present the segments of the loan portfolio in which a formal risk weighting system is utilized summarized by the categories of “pass” and “special mention”, and the classified categories of “substandard”, “doubtful”, and “loss” within the Company’s risk rating system at September 30, 2018 and December 31, 2017 . The data within the tables reflect net investment, excluding deferred fees and cost and allowance : September 30, 2018 Commercial Loans (Dollars in thousands) Funding Stream CRA Equipment Finance TFG Total Pass $ 32,930 $ 1,437 $ 860,345 $ 58,484 $ 953,196 Special Mention 63 - 4,160 164 4,387 Substandard 274 - 4,141 573 4,988 Doubtful 257 - 2,315 182 2,754 Loss 107 - 1,066 161 1,334 Total $ 33,631 $ 1,437 $ 872,027 $ 59,564 $ 966,659 December 31, 2017 Commercial Loans (Dollars in thousands) Funding Stream CRA Equipment Finance TFG Total Pass $ 27,405 $ 1,222 $ 801,894 $ 50,342 $ 880,863 Special Mention 56 - 15,141 4,906 20,103 Substandard 47 - 6,428 44 6,519 Doubtful 163 - 2,995 38 3,196 Loss 139 - 422 - 561 Total $ 27,810 $ 1,222 $ 826,880 $ 55,330 $ 911,242 Troubled debt restructurings are restructurings of leases and loans in which, due to the borrower's financial difficulties, a lender grants a concession that it would not otherwise consider for borrowers of similar credit quality. As of September 30, 2018 and December 31, 2017 , the Company did not have any Troubled debt restructurings. Loan Delinquencies and Non-A ccrual Leases and Loans Net investments in leases and loans are generally charged-off when they are contractually past due for 120 days or more. Inc ome recognition is discontinued on leases or loans when a default on monthly payment exists for a period of 90 days or more. Income recognition resumes when a lease or loan becomes less than 90 days delinquent. At September 30, 2018 and December 31, 2017 , there were no finance receivables past due 90 days or more and still accruing. Funding Stream loans are generally placed in non-accrual status when they are 30 days past due and generally charged-off at 60 days past due . The loan is removed from non-accrual status once sufficient payments are made to bring the loan current and reviewed by management. At September 30, 2018 , there were Funding Stream loans past due 30 days or more and still accruing in the amount of $0.1 million. At December 31, 2017 , there were no Funding Str eam loans past due 30 days or more and still accruing. Management further monitors the performance and credit quality of the loan portfolio as determined by the length of time a recorded payment is due. The following tables provide information about delinquent and non-accrual leases and loans in the Company’s portfolio as of the years ended September 30, 2018 and December 31, 2017 30-59 60-89 >90 Days Days Days Total Total September 30, 2018 Past Past Past Past Finance Non- (Dollars in thousands) Due Due Due Due Current Receivables Accruing Commercial Loans: Funding Stream $ 250 $ 107 $ - $ 357 $ 33,274 $ 33,631 $ 217 CRA - - - - 1,437 1,437 - Equipment Finance (1) 4,643 2,706 3,157 10,506 986,455 996,961 3,157 TFG 133 39 235 407 68,711 69,118 235 Total Leases and Loans (2) $ 5,026 $ 2,852 $ 3,392 $ 11,270 $ 1,089,877 $ 1,101,147 $ 3,609 30-59 60-89 >90 Days Days Days Total Total December 31, 2017 Past Past Past Past Finance Non- (Dollars in thousands) Due Due Due Due Current Receivables Accruing Commercial Loans: Funding Stream $ 119 $ - $ - $ 119 $ 27,691 $ 27,810 $ 118 CRA - - - - 1,222 1,222 - Equipment Finance (1) 4,621 2,532 3,023 10,176 928,963 939,139 3,023 TFG 178 50 42 270 64,499 64,769 42 Total Leases and Loans (2) $ 4,918 $ 2,582 $ 3,065 $ 10,565 $ 1,022,375 $ 1,032,940 $ 3,183 (1 ) Equipment Finance consists of Equipment Finance Agreements, Install Purchase Agreements, and other leases and loans. (2) Represents total minimum lease and loan payments receivable for Equ ipment Finance and TFG and as a percentage of principal outstanding for Funding Stream and CRA.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	9 Months Ended
	Sep. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets Disclosure [Text Block]	NOTE 7 - Goodwill and Intangible Assets Goodwill As a result of the HKF acquisition on January 4, 2017, the Company’s goodwill was $ 1.2 million as of December 31, 2017 . On September 19, 2018, the Company acquired FFR and recorded goodwill of $ 6.2 million based on a preliminary allocation of the purchase price. The goodwill balance represents the excess purchase price over the Company’s fair value of the assets acquired and is not amortizable but is deductible for tax purposes. Impairment testing will be performed in the fourth quarter of each year and more frequently as warranted in accordance with the applicable accounting guid ance. The changes in the carrying amount of goodwill for the nine month period ended September 30, 2018 are as follows: (Dollars in thousands) Total Company Balance at December 31, 2017 $ 1,160 Changes 6,200 Balance at September 30, 2018 $ 7,360 Intangible assets During the first quarter of 2017, in connection with the acquisition of HKF, the Company acquired certain definite-lived intangible assets with a total cost of $ 1.3 million and a weighted average amortization period of 8.7 years. On September 19, 2018, the Company acquired FFR and recorded intangible assets of $ 7.2 million based on a preliminary allocation of the purchase price. The Company had no indefinite-lived intangible assets at September 30, 2018 . The following table presents de tails of the Company’s intangible assets as of September 30, 2018 : (Dollars in thousands) Accumulated Net Description Useful Life Cost Amortization Value Lender relationships (1) 3 to 10 years $ 1590 $ 210 $ 1,380 Vendor relationships (1) 11 years 6852 146 6,706 Corporate trade name 7 years 60 15 45 $ 8,502 $ 371 $ 8,131 __________________ (1) Includes $ 1.2 million in lender relation ships and $ 6.0 million in vendor relationships acquired from FFR. The amounts and useful lives of the intangible assets acquired from FFR are preliminary and may change pending the completed valuation. There was no impairment of these assets in the third quarter or nine months of 2018 . Amortization related to the Company’s definite lived intangible assets was $ 0.2 million for the nine -month periods ended September 30, 2018 and September 30, 2017 . The Company expects the amortization expense for the next five years, which includes estimated amortization expense based on the preliminary valuation of the FFR acquired intangible assets, will be as follows: (Dollars in thousands) 2018 $ 219 2019 874 2020 754 2021 754 2022 754

Other Assets

Other Assets	9 Months Ended
	Sep. 30, 2018
Other Assets [Abstract]
Other Assets	NOTE 8 – Other Assets Other assets are comprised of the following: September 30, December 31, 2018 2017 (Dollars in thousands) Accrued fees receivable $ 3,097 $ 3,052 Prepaid expenses 1,694 2,026 Income taxes receivable 871 13,306 Federal Reserve Bank Stock 1,711 1,711 Other 4,359 6,072 $ 11,732 $ 26,167

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2018
Commitments and Contingencies [Abstract]
Commitments And Contingencies	NOTE 9 – Commitments and Contingencies MBB is a member bank in a non-profit, multi-financial institution Community Development Financial Institution (“CDFI”) organization. The CDFI serves as a catalyst for community development by offering flexible financing for affordable, quality housing to low- and moderate-income residents, helping MBB meet its Community Reinvestment Act (“CRA”) obligations. Currently, MBB receives approximately 1.2 % participation in each funded loan which is collateral for the l oan issued to the CDFI under the program. MBB records loans in its financial statements when they have been funded or become payable. Such loans help MBB satisfy its obligations under the Community Reinvestment Act of 1977. At September 30, 2018 , MBB had an unf unded commitment of $ 0.6 million for this activity. MBB’s one-year commitment to the CD FI will expire in September 2019 at which time the commitment may be renewed for another year based on Marlin’s review . The Company is involved in legal proceedings, w hich include claims, litigation and suits arising in the ordinary course of business. In the opinion of management, these actions will not have a material effect on the Company’s consolidated financial position, results of operations or cash flows. Bankin g institutions are subject to periodic reviews and examinations from banking regulators. In 2017, one of MBB’s regulatory ag encies communicated findings in connection with the timing of certain aspects of payment applicati on process es in effect prior to February 2016 related to the assessment of late fees. The Company believes that the resolution of this matter will require the Company to pay restitution to customers. The Company estimated such restitution at $4.2 million , which was expensed and related liability was recorded in the first quarter of 2017. The estimated liability has not yet been settled and the ultimate resolution of this matter could be materially different from the current estimate, including with respec t to the timing, the exact amount of any required restitution or the possible imposition of any fines and penalties. As of September 30, 2018 , the Company leases all seven of its office locations including its executive offices in Mt. Laurel, New Jersey, and its offices in or near Atlanta, Georgia; Salt Lake City, Utah; Portsmouth, New Hampshire; Highlands Ranch, Colorado; Riverside, California; and Philadelphia, Pennsylvan ia. These lease commitments are accounted for as operating leases. The Company has entered into several capital leases to finance corporate property and equipment. The following is a schedule of future minimum lease payments for capital and operating leases as of September 30, 2018 : Future Minimum Lease Payment Obligations Capital Operating Period Ending December 31, Leases Leases Total (Dollars in thousands) 2018 $ 28 $ 417 $ 445 2019 112 1,555 1,667 2020 112 780 892 2021 65 — 65 2022 and thereafter — — — Total minimum lease payments $ 317 $ 2,752 $ 3,069 Less: amount representing interest (10) Present value of minimum lease payments $ 307 Rent expense was $ 0.8 million for each of the nine -month period s ended September 30, 2018 and September 30, 2017 .

Deposits

Deposits	9 Months Ended
	Sep. 30, 2018
Deposits [Abstract]
Deposits	NOTE 10 – Deposits MBB serves as the Company’s primary funding source. MBB issues fixed-rate FDIC-insured certificates of deposit raised nationally through various brokered deposit relationships and fixed-rate FDIC-insured deposits received from direct sources. MBB offers FDIC-insured money market deposit accounts (the “MMDA Product”) through participation in a partner bank’s insured savings account product. This brokered deposit product has a variable rate, no maturity date and is offered to the clients of the partner bank and recorded as a single deposit account at MBB. As of September 30, 2018 , money market deposit accounts totaled $ 22.7 million. As of September 30, 2018 , the remaining scheduled maturities of certificates of deposits are as foll ows: Scheduled Maturities (Dollars in thousands) Period Ending December 31, 2018 $ 83,594 2019 280,020 2020 155,946 2021 104,576 2022 40,281 Thereafter 13,390 Total $ 677,807 Certificates of deposits issued by MBB are time deposits and are generally issued in denominations of $250,000 or less. The MMDA Product is also issued to customers in amounts less than $250,000. The FDIC insures deposits up to $250,000 per depositor. The weighted average all-in interest rate of deposits at September 30, 2018 was 1.93% .

Long-term Borrowings

Long-term Borrowings	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	NOTE 11 – Long-term Borrowings On July 27, 2018 the Company completed a $201.7 million asset-backed term securitization. Each tranche of the term note securitization has a fixed term, fixed interest rate and fixed principal amount. At September 30, 2018 , outstanding term securitizations amounted to $ 174.5 million and are collateralized by $ 200.0 million of minimum lease and loan payments receivable and $ 10.0 million of restricted interest-earning deposits. The July 27, 2018 term note securitization is su mmarized below: Outstanding Notes Balance Final Original Originally as of Maturity Coupon Issued September 30, 2018 Date Rate (Dollars in thousands) 2018 — 1 Class A-1 $ 77,400 $ $50,269 July, 2019 2.55 % Class A-2 55,700 $55,700 October, 2020 3.05 Class A-3 36,910 $36,910 April, 2023 3.36 Class B 10,400 $10,400 May, 2023 3.54 Class C 11,390 $11,390 June, 2023 3.70 Class D 5,470 $5,470 July, 2023 3.99 Class E 4,380 $4,380 May, 2025 5.02 Total Term Note Securitizations $ 201,650 $ 174,519 3.05 % (1)(2) (1) Represents the original weighted average initial coupon rate for all tranches of the securitization. In addition to this coupon interest, term note securitizations have other transaction costs which are amortized over the life of the borrowings as additional interest expense. ( 2 ) The weighted average coupon rate of the 2018-1 term note securitization will approximate 3.41 % over the term of the borrowing. Borrowings with an original maturity date of one year or more are classified as long-term borrowings. The company’s term note securitizations are classified as long-term borrowings. Scheduled principal and interest payments on outstanding borrowings as of September 30, 2018 are as follows: Principal Interest (Dollars in thousands) Period Ending December 31, 2018 $ 22,386 $ 1,326 2019 74,722 3,870 2020 45,200 1,993 2021 23,629 813 2022 8,582 159 $ 174,519 $ 8,161

Fair Value Measurements and Dis

Fair Value Measurements and Disclosures about the Fair Value of Financial Instruments	9 Months Ended
	Sep. 30, 2018
Fair Value Measurements And Disclosures About Fair Value Of Financial Instruments [Abstract]
Fair Value Measurements and Disclosures about the Fair Value of Financial Instruments	NOTE 12 – Fair Value Measurements and Disclosures about the Fair Value of Financial Instruments Fair Value Measurements The Fair Value Measurements and Disclosures Topic of the FASB ASC establishes a framework for measuring fair value and requires certain disclosures about fair value measurements. Its provisions do not apply to fair value measurements for purposes of lease classification and measurement, which is addressed in the Leases Topic of the FASB ASC. Fair value is defined in GAAP as the pr ice that would be received to sell an asset or the price that would be paid to transfer a liability on the measurement date. GAAP focuses on the exit price in the principal or most advantageous market for the asset or liability in an orderly transaction be tween market participants. A three-level valuation hierarchy is required for disclosure of fair value measurements based upon the transparency of inputs to the valuation of an asset or liability as of the measurement date. The fair value hierarchy gives th e highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The level in the fair value hierarchy within which the fair value measurement in its entirety falls is determined based on the lowest level input that is significant to the measurement in its entirety. The three levels are defined as follows: Level 1 – Inputs to the valuation are unadjusted quoted prices in active markets for identical a ssets or liabilities. Level 2 – Inputs to the valuation may include quoted prices for similar assets and liabilities in active or inactive markets, and inputs other than quoted prices, such as interest rates and yield curves, which are observable for the asset or liability for substantially the full term of the financial instrument. Level 3 – Inputs to the valuation are unobservable and significant to the fair value measurement. Level 3 inputs shall be used to measure fair value only to the extent that obs ervable inputs are not available. The Company characterizes active markets as those where transaction volumes are sufficient to provide objective pricing information, such as an exchange traded price. Inactive markets are typically characterized by low tr ansaction volumes, and price quotations that vary substantially among market participants or are not based on current information. The Company’s balances measured at fair value on a recurring basis include the following as of September 30, 2018 and December 31, 2017 : September 30, 2018 December 31, 2017 Fair Value Measurements Using Fair Value Measurements Using Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 (Dollars in thousands) Assets ABS $ — $ 5,086 $ — $ — $ 5,705 $ — Municipal securities — 2,512 — — 2,402 — Mutual fund 3,375 — — 3,426 — — Liabilities Contingent consideration $ — $ — $ 3,376 $ — $ — $ — At this time, the Company has not elected to report any assets or liabilities using the fair value option available under the Financial Instruments Topic of the FASB ASC. There have been no transfers between Level 1 and Level 2 of the fair value hierarchy. Disclosures about the Fair Value of Financial Instruments The Financial Instruments Topic of the FASB ASC requires the disclosure of the estimated fair value of financial instruments including tho se financial instruments not measured at fair value on a recurring basis. This requirement excludes certain instruments, such as the net investment in leases and all nonfinancial instruments. The fair values shown below have been derived, in part, by man agement’s assumptions, the estimated amount and timing of future cash flows and estimated discount rates. Valuation techniques involve uncertainties and require assumptions and judgments regarding prepayments, credit risk and discount rates. Changes in the se assumptions will result in different valuation estimates. The fair values presented would not necessarily be realized in an immediate sale. Derived fair value estimates cannot necessarily be substantiated by comparison to independent markets or to other companies’ fair value information. The following summarizes the carrying amount and estimated fair value of the Company’s financial instruments that are not recorded on the consolidated balance sheet at fair value as of September 30, 2018 and December 31, 2017 : September 30, 2018 December 31, 2017 Carrying Fair Carrying Fair Amount Value Amount Value (Dollars in thousands) Financial Assets Cash and cash equivalents $ 88,448 $ 88,448 $ 67,146 $ 67,146 Time deposits with banks 9,410 9,352 8,110 7,843 Restricted interest-earning deposits with banks 10,049 10,049 — — Loans, net of allowance 477,316 476,126 370,865 358,089 Federal Reserve Bank Stock 1,711 1,711 1,711 1,711 Servicing Rights — — 2,518 2,554 Financial Liabilities Deposits $ 700,107 $ 667,964 $ 809,315 $ 803,470 Long-term borrowings 174,519 174,066 — — Servicing Liability 1,060 1,060 — — The paragraphs which follow describe the methods and assumptions used in estimating the fair values of financial instruments. Cash and Cash Equivalents The carrying amounts of the Company’s cash and cash equivalents approximate fair value as of September 30, 2018 and December 31, 2017 , because they bear interest at market rates and had maturities of less than 90 days at the time of purchase. The cash equivalents include a money market fund with a balance of $32.9 million that the Company consider s operating cash and has no reportable gross unrealized gains or losses and whose fair value measurement is classified as Level 2. The fair value measurement of the balance of the cash and cash equivalents is classified as Level 1. Time Deposits with Bank s Fair value of time deposits is estimated by discounting cash flows of current rates paid by market participants for similar time deposits of the same or similar remaining maturities. This fair value measurement is classified as Level 2. Restricted Interest-Earning Deposits with Banks The company maintains interest-earning trust accounts related to our secured debt facilities . The book value of such accounts is included in restricted interest-earning deposits with banks on the accompanying Condensed Consolidated Balance Sheet. These accounts earn a floating market rate of interest which results in a fair value approximating the carrying amount at September 30, 2018 and December 31, 2017 . This fair value measurement is classified as Level 1. Loan s The loan balances are comprised of three types of loans. Loans made as a member bank in a non-profit, multi-financial institution CDFI serve as a catalyst for community development by offering financing for affordable, quality housing to low- and modera te-income residents. Such loans help MBB satisfy its obligations under the Community Reinvestment Act of 1977. The fair value of these loans approximates the carrying amount at September 30, 2018 and December 31, 2017 as it is based on recent comparable sales transactions with consideration of current market rates. This fair value measurement is classified as Level 2. The Company also invests in a small business loan product tailored to the small business market. Fair value for these loans is estimated by discounting cash flows at an imputed market rate for similar loan products with similar characteristics. This fair value measurement is classified as Level 2. The Company invests in loans to our customers in the franchise finan ce channel. These loans may be secured by equipment being acquired, blanket liens on personal property, or specific equipment already owned by the customer. The fair value of loans is estimated by discounting the future cash flows using the current rate at which similar loans would be made to borrowers with similar credit, collateral, and for the same remaining maturities. This fair value measurement is classified as Level 2. Federal Reserve Bank Stock Federal Reserve Bank Stock are non-marketable equitable equity securities and are reported at their redeemable carrying amounts, which approximates fair value. This fair value measurement is classified as Level 1. D eposits Deposit liabilities with no defined maturity such as MMDA deposits have a fair value equal to the amount payable on demand at the reporting date (i.e., their carrying amount). Fair value for certificates of deposits is estimated by discounting cash flows a t current rates paid by the Company for similar certificates of deposit of the same or similar remaining maturities. This fair value measurement is classified as Level 2. Long-Term Borrowings The fair value of the Company’s secured borrowings is estimate d by discounting cash flows at indicative market rates applicable to the Company’s secured borrowings of the same or similar maturities. This fair value measurement is classified as Level 2. Servicing Liability Fair value is based on market prices for comparable service rights contracts, when available, or alternatively, is based on a valuation model that calculates the present value of estimated future net servicing income. This fair value measurement is classified as Level 2.

Earnings Per Common Share ("EPS

Earnings Per Common Share ("EPS")	9 Months Ended
	Sep. 30, 2018
Earnings Per Common Share ("EPS") [Abstract]
Earnings Per Common Share ("EPS")	NOTE 13 – Earnings Per Share The Company’s restricted stock awards are paid non-forfeitable common stock dividends and thus meet the criteria of participating securities. Accordingly, earnings per share (“EPS”) has been calculated using the two-class method, under which earnings are allocated to both common stock and participating securities. Basic EPS has been computed by dividing net income allocated to common stock by the weighted average common shares used in computing basic EPS. For the computation of basic EPS, all shares of restricted stock have been deducted from the weighted average shares outstanding. Diluted EPS has been computed by dividing net income allocated to common stock by the weighted aver age number of common shares used in computing basic EPS, further adjusted by including the dilutive impact of the exercise or conversion of common stock equivalents, such as stock options, into shares of common stock as if those securities were exercised o r converted. The following table provides net income and shares used in computing basic and diluted EPS: Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 (Dollars in thousands, except per-share data) Basic EPS Net income $ 5,906 $ 3,305 $ 18,558 $ 9,398 Less: net income allocated to participating securities (98) (80) (332) (241) Net income allocated to common stock $ 5,808 $ 3,225 $ 18,226 $ 9,157 Weighted average common shares outstanding 12,423,769 12,527,182 12,426,240 12,551,334 Less: Unvested restricted stock awards considered participating securities (208,856) (306,801) (225,175) (325,759) Adjusted weighted average common shares used in computing basic EPS 12,214,913 12,220,381 12,201,065 12,225,575 Basic EPS $ 0.48 $ 0.26 $ 1.49 $ 0.75 Diluted EPS Net income allocated to common stock $ 5,808 $ 3,225 $ 18,226 $ 9,157 Adjusted weighted average common shares used in computing basic EPS 12,214,913 12,220,381 12,201,065 12,225,575 Add: Effect of dilutive stock-based compensation awards 81,813 37,541 68,013 29,260 Adjusted weighted average common shares used in computing diluted EPS 12,296,726 12,257,922 12,269,078 12,254,835 Diluted EPS $ 0.47 $ 0.26 $ 1.49 $ 0.75 For the three-month periods ended September 30, 2018 and September 30, 2017 , outstanding stock-based compen sation awards in the amount of 135,401 and 114,084 , respectively, were considered antidilutive and therefore were not considered in the computation of potential common shares for purposes of diluted EPS . For the nine -month periods ended September 30, 2018 and September 30, 2017 , outstanding stock-based compen sation awards in the amount of 138,893 and 91,068 , respective ly, were considered antidilutive and therefore were not considered in the computation of potential common shares for purposes of diluted EPS .

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Sep. 30, 2018
Stockholders' Equity [Abstract]
Stockholders' Equity	NOTE 14 – Stockholders’ Equity Stockholders’ Equity On July 29 , 201 4 , the Company’s Board of Directors approved a stock repurchase plan , under which, the Company was authorized to repurchase up to $15 million in value of its outstanding shares of common stock (the “201 4 Repurchase Plan”). On May 30 , 201 7 , the Company’s Board of Directors approved a new stock repurchase plan to replace the 20 14 Repurchase Plan (the “201 7 Repurchase Plan”). Under the 201 7 Repurchase Plan, the Company is authorized to repurchase up to $1 0 million in value of its outstanding shares of common stock. This authority may be exercised from time to time and in such amounts as market conditions warrant. Any shares purchased under this plan are returned to the status of authori zed but unissued shares of common stock. The repurchases ma y be made on the open market, in block trades or otherwise . The program may be suspended or discontinued at any time. The repurchases are funded using the Company’s working capital. During the thre e-month period ended September 30, 2018 , the Company purchased 30,242 shares of its common stock in the open market under the 2017 Repurchase Plan at an average cost of $ 28.56 per share . During the nine -month period ended September 30, 2018 , the Company purchased 47,967 shares of its common stock under the 2017 Repurchase Plan at an average cost of $ 28.43 p er share. During the three and nine -month period s ended September 30, 2018 , the Company did not repurchase any of its common stock in the open market under the 2014 Re purchase Plan . During the three-month period ended September 30, 2017 the Company did not purchase any its common stock in the open market under the 2017 Repurchase Plan. During the nine -month period ended September 30, 2017 , the Company purchase d 23,490 shares of its common stock under the 2017 Repurchase Plan at an average cost of $ 25.54 per share . During the three-month period ended September 30, 2017 the Compan y did not purchase any its common stock in the open market under the 2014 Repurchase Plan. During the nine -month period ended September 30, 2017 , the Company purchase d 58,914 shares of its common stock under the 2014 Repurchase Plan at an aver age cost of $ 25.09 per share . At September 30, 2018 , the Company had $ 6.5 million remaining in the 2017 Repurchase Plan. In addition to the repurchases described above, participants in the Company’s 2014 Equity Compensation Plan (a pproved by the Company’s shareholders on June 3, 2014) (the “2014 Plan”) may have shares withheld to cover income taxes. There were 7,324 and 27,746 shares repurchased to cover income tax withholding in connection with shares gr anted under the 2014 Plan during each of the three- and nine -month periods ended September 30, 2018 , at average per-share costs of $ 27.74 and $ 26.53 , respectively. There were 3,660 and 37,268 shares repurchased to cover income tax withholding in connection with shares granted under the 2014 Plan during the three- and nine -month periods ended September 30, 2017 , at average per-share costs of $ 26.73 and $ 24.26 , respectively. Regulatory Capital Requirements Through its issuance of FDIC-insured deposits, MBB serves as the Company’s primary funding source. Over time, MBB may offer other products and services to the Company’s customer base. MBB operates as a Utah state-chartered, Federal Reserve member commercial bank, insured by the FDIC. As a state-chartered Federal Reserve member bank, MBB is supervised by both the Federal Reserve Bank of San Francisco and the Utah Department of Financial Institutions. The Comp any and MBB are subject to capital adequacy regulations issued jointly by the federal bank regulatory agencies. These risk-based capital and leverage guidelines make regulatory capital requirements more sensitive to differences in risk profiles among banki ng organizations and consider off-balance sheet exposures in determining capital adequacy. The federal bank regulatory agencies and/or the U.S. Congress may determine to increase capital requirements in the future due to the current economic environment. U nder the capital adequacy regulation, at least half of a banking organization’s total capital is required to be "Tier 1 Capital" as defined in the regulations, comprised of common equity, retained earnings and a limited amount of non-cumulative perpetual p referred stock. The remaining capital, "Tier 2 Capital," as defined in the regulations, may consist of other preferred stock, a limited amount of term subordinated debt or a limited amount of the reserve for possible credit losses. The regulations establis h minimum leverage ratios for banking organizations, which are calculated by dividing Tier 1 Capital by total average assets. Recognizing that the risk-based capital standards principally address credit risk rather than interest rate, liquidity, operationa l or other risks, many banking organizations are expected to maintain capital in excess of the minimum standards. The Company and MBB operate under the Basel III capital adequacy standards. These standards require a minimum for Tier 1 leverage ratio of 4% , minimum Tier 1 risk-based ratio of 6%, and a total risk-based capital ratio of 8%. The Basel III capital adequacy standards established a new common equity Tier 1 risk-based capital ratio with a required 4.5% minimum (6.5% to be considered well-capitali zed). The Company is required to have a level of regulatory capital in excess of the regulatory minimum and to have a capital buffer above 1.875% for 2018, and 2.5% for 2019 and thereafter. If a banking organization does not maintain capital above the mini mum plus the capital conservation buffer it may be subject to restrictions on dividends, share buybacks, and certain discretionary payments such as bonus payments. The Company plans to provide the necessary capital to maintain MBB at “well-capitalized” s tatus as defined by banking regulations and as required by an agreement entered into by and among MBB, MLC, Marlin Business Services Corp. and the FDIC in conjunction with the opening of MBB (the “FDIC Agreement”). MBB’s Tier 1 Capital balance at September 30, 2018 was $136.0 million, which met all capital requirements to which MBB is subject and qualified MBB for “well-capitalized” status. At September 30, 2018 , the Company also exceeded its regulatory capital requirements and was considered “well- capitalized” as defined by federal banking regulations and as required by the FDIC Agreement. The following table sets forth the Tier 1 leverage ratio, common equity Tier 1 risk-based capital ratio, Tier 1 risk-based capital ratio and total risk-based capital ratio for Marlin Business Services Corp. and MBB at September 30, 2018 . Minimum Capital Well-Capitalized Capital Actual Requirement Requirement Ratio Amount Ratio (1) Amount Ratio Amount (Dollars in thousands) Tier 1 Leverage Capital Marlin Business Services Corp. 15.57% $ 178,201 4% $ 45,768 5% $ 57,210 Marlin Business Bank 14.06% $ 136,048 5% $ 48,369 5% $ 48,369 Common Equity Tier 1 Risk-Based Capital Marlin Business Services Corp. 17.46% $ 178,201 4.5% $ 45,922 6.5% $ 66,332 Marlin Business Bank 16.66% $ 136,048 6.5% $ 53,079 6.5% $ 53,079 Tier 1 Risk-based Capital Marlin Business Services Corp. 17.46% $ 178,201 6% $ 61,230 8% $ 81,639 Marlin Business Bank 16.66% $ 136,048 8% $ 65,328 8% $ 65,328 Total Risk-based Capital Marlin Business Services Corp. 18.72% $ 190,996 8% $ 81,639 10% $ 102,049 Marlin Business Bank 17.92% $ 146,317 15% $ 122,491 10% (1) $ 81,661 __________________ (1 ) MBB is required to maintain “well-capitalized” status and must also maintain a total risk-based capital ratio greater than 15% pursuant to the FDIC Agreement. Prompt Corrective Action . The Federal Deposit Insurance Corporation Improvement Act of 1991 (“FDICIA”) requires the federal regulators to take prompt corrective action against any undercapitalized institution. Five capital categories have been established under federal banking regulations : well-capitalized, adequately cap italized, undercapitalized, significantly undercapitalized and critically undercapitalized. Well-capitalized institutions significantly exceed the required minimum level for each relevant capital measure. Adequately capitalized institutions include depos itory institutions that meet but do not significantly exceed the required minimum level for each relevant capital measure. Undercapitalized institutions consist of those that fail to meet the required minimum level for one or more relevant capital measures . Significantly undercapitalized characterizes depository institutions with capital levels significantly below the minimum requirements for any relevant capital measure. Critically undercapitalized refers to depository institutions with minimal capital a nd at serious risk for government seizure. Under certain circumstances, a well-capitalized, adequately capitalized or undercapitalized institution may be treated as if the institution were in the next lower capital category. A depository institution is g enerally prohibited from making capital distributions, including paying dividends, or paying management fees to a holding company if the institution would thereafter be undercapitalized. Institutions that are adequately capitalized but not well-capitalize d cannot accept, renew or roll over brokered deposits except with a waiver from the FDIC and are subject to restrictions on the interest rates that can be paid on such deposits. Undercapitalized institutions may not accept, renew or roll over brokered depo sits. The federal bank regulatory agencies are permitted or, in certain cases, required to take certain actions with respect to institutions falling within one of the three undercapitalized categories. Depending on the level of an institution’s capital, the agency’s corrective powers include, among other things: • prohibiting the payment of principal and interest on subordinated debt; • prohibiting the holding company from making distributions without prior regulatory approval; • placing limits on asset growth and restrictions on activities; • placing additional restrictions on transactions with affiliates; • restricting the interest rate the institution may pay on deposits; • prohibiting the institution from accepting deposits from correspondent banks; and • in the most severe cases, appointing a conservator or receiver for the institution. A banking institution that is undercapitalized is required to submit a capital restoration plan, and such a plan will not be accepted unless, among other things, the banking institution’s holding company guarantees the plan up to a certain specified amount. Any such guarantee from a depository institution’s holding company is entitled to a priority of payment in bankruptcy. Pursuant to the FDIC Agreement entered in to in conjunction with the opening of MBB, MBB must keep its total risk-based capital ratio above 15%. MBB’s total risk-based capital ratio of 17.92% at September 30, 2018 exceeded the threshold for “well capitalized” status under the applicable laws a nd regulations, and also exceeded the 15 % minimum total risk-based capital ratio required in the FDIC Agreement. Dividends . The Federal Reserve Board has issued policy statements requiring insured banks and bank holding companies to have an established a ssessment process for maintaining capital commensurate with their overall risk profile. Such assessment process may affect the ability of the organizations to pay dividends. Although generally organizations may pay dividends only out of current operating e arnings, dividends may be paid if the distribution is prudent relative to the organization’s financial position and risk profile, after consideration of current and prospective economic conditions.

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Sep. 30, 2018
Stock-Based Compensation [Abstract]
Stock-Based Compensation	NOTE 15 – Stock-Based Compensation Under the terms of the 2014 Plan, employees, certain consultants and advisors and non-employee members of the Company’s Board of Directors have the opportunity to receive incentive and nonqualified grants of stock options, stock appreciation rights, restricted stock and other equity-based awards as approved by the Company’s Board of Directors. These award programs are used to attract, retain and motivate employees and to encourage individuals in key management roles to retain stock. The Company has a policy of issuing new shares to satisfy awards under the 2014 Plan. The aggregate number of shares under the 2014 Plan that may be issued pursuant to stock options, stock units , restricted stock awards, and other equity awards is 1,200,000 with not more than 1,000,000 of such shares available for issuance as stock units, stock awards, and other equity awards. There were 317,800 shares available for future awards under the 2014 Plan as of September 30, 2018 , of which 280,160 shares were available to be issued as stock units, s tock awards , and other equity awards . Total stock-based compensation expense was $ 0.9 million and $ 0.7 million for the three-month periods ended September 30, 2018 and September 30, 2017 , respectively . Total stock-based compensation expense was $ 2.6 million and $ 2.2 million for the nine -month periods ended September 30, 2018 and September 30, 2017 , respectively. Excess tax benefits from stock-based payment arrangements was $ 0. 3 million and $ 0.4 million for the nine -month period s ended September 30, 2018 and September 30, 2017 , respectively. Stock Options Option awards are generally granted with an exercise price equal to the market price of the Company’s stock at the date of the grant and have seven year contractual terms. All options issued contain service conditions based on the participant’s continued service with the Company and may provide for accelerated vesting if there is a change in control as defined in the Equity Compensation Plans. Employee stock options generally vest over three to four years. The Company may also iss ue stock options to non-employee independent directors. These options generally vest in one year . There were no stock options and 68,689 stock options granted during the three-month and nine -mon th periods ended September 30, 2018 , respectively. There were no stock options and 115,883 stock options granted during the three-month and nine -month periods ended September 30, 2017 , respectively. The fair value of stock options granted was $7.21 and $ 6.56 during the nine -month period s ended September 30, 2018 and September 30, 2017 , respectively, and was estimated on the date of grant using the Black-Scholes option pricing model using t he following weighted average assumptions: Nine Months Ended September 30, 2018 2017 Risk-free interest rate 2.64% 1.82% Expected life (years) 4.50 4.50 Expected volatility 32.32% 34.62% Expected dividends 1.98% 2.17% The expected life for options is estimated based on their vesting and contractual terms and was determined by applying the simplified method as defined by the SEC’s Staff Accounting Bulletin No. 107 (“SAB 107”). The risk-free interest rate reflected the yield on zero-coupon Treasury securities with a term approximating the expected life of the stock options. The expected volatility was determined using historical volatilities based on historical stock prices. A summary of option activity for the nine -month period ended September 30, 2018 follows: Weighted Average Number of Exercise Price Options Shares Per Share Outstanding, December 31, 2017 96,985 $ 25.75 Granted 68,689 28.25 Exercised (909) 25.75 Forfeited (2,807) 25.75 Expired (507) 25.75 Outstanding, September 30, 2018 161,451 26.81 The Company recognized $ 0.1 million and $ 0.2 million of compensation expense related to options d uring the three and nine -month period s ended September 30, 2018 . The Company recognize d $ 0.1 million and $ 0.1 million of compensation expense related to options during the three and nine -month period s ended September 30, 2017 . There were no stock options exercise d during the three-month period ended September 30, 2018 . The re were no stock options exercised during the three-mo nth period ended September 30, 2017 . The total pretax intrinsic values of stock options exercised were $ 0.1 million and $ 0.4 million for the nine -month p eriods ended September 30, 2018 and September 30, 2017 , respectively. The following table summarizes information about the stock options outstanding and exercisable as of September 30, 2018 : Options Outstanding Options Exercisable Weighted Weighted Aggregate Weighted Weighted Aggregate Average Average Intrinsic Average Average Intrinsic Range of Number Remaining Exercise Value Number Remaining Exercise Value Exercise Prices Outstanding Life (Years ) Price (In thousands) Exercisable Life (Years ) Price (In thousands) $ 25.75 92,762 5.5 $ 25.75 $ 288 30,289 5.5 $ 25.75 94 $ 28.25 68,689 6.5 $ 28.25 $ 41 0 0.0 $ 0.00 $ — 161,451 5.9 $ 26.81 $ 329 30,289 5.5 $ 25.75 $ 94 The aggregate intrinsic value in the preceding table represents the total pretax intrinsic value, based on the Company’s closing stock price of $28.85 as of September 30, 2018 , which would have been received by the option holders had all option holders exercised their options as of that date. As of September 30, 2018 , the re was $ 0.7 million of unrecognized compensation cost related to non-vested stock options not yet recognized in the Condensed Consolidated Statements of Operations scheduled to be r ecognized over a weighted average period of 1.5 years. Restricted Stock Awards The Company’s r estricted stock awards provide that, during the applicable vesting periods, the shares awarded may not be sold or transferred by the participant. The vesting period for restricted stock awards generally ranges from three to seven years. All awards issued contain service conditions based on the participant’s continued service with the Company and may provide for accelerated vesting if there is a change in control as defined in the Equity Compensation Plans. The vesting of certain restricted shares may be accelerated to a minimum of three years based on achievement of various individual performance measures. Acceleration of expense for awards based on individual performance factors occurs when the a chievement of the performance criteria is determined. Of the total restricted stock awards granted during the nine -month period ended September 30, 2018 , no shares may be subject to accelerated vesting based on individual performance fa ctors; no shares have vesting contingent upon performance factors. Vesting was accelerated in 2017 and 2018 on certain awards based on the achievement of certain performance criteria determined annually, as described below. The Compa ny also issues restricted stock to non-employee independent directors. These shares generally vest in seven years from the grant date or six months following the director’s termination from Board of Directors servic e. The following table summarizes the activity of the non-vested restricted stock during the nine - month period ended September 30, 2018 : Weighted Average Grant-Date Non-vested restricted stock Shares Fair Value Outstanding at December 31, 2017 277,617 $ 17.51 Granted 17,556 29.97 Vested (91,564) 15.09 Forfeited (8,905) 19.38 Outstanding at September 30, 2018 194,704 19.69 During th e three-month periods ended September 30, 2018 and September 30, 2017 , the Company granted restricted stock awards with grant-date fair values totaling $ 0.1 million and $ 0.3 million, respectively . During the nine -month periods ended September 30, 2018 and September 30, 2017 , the Company granted restricted stock awards with grant-date fair values totaling $ 0.5 million and $ 1.1 million, respectively. As vesting occurs, or is deemed likely to oc cur, compensation expense is recognized over the requisite service period and additional paid-in capital is increased. The Company recognized $ 0.3 million and $ 0.3 million of compensation expense related to restricted stock for the t hree-month periods ended September 30, 2018 and September 30, 2017 , respectively . The Company recognized $ 1.1 million and $ 1.5 million of compensation expense related to restricted stock for the nine -month periods ended September 30, 2018 and September 30, 2017 , respectively. Of the $ 1.1 million total compensation expense related to restricted stock for the nine -month period ended September 30, 2018 , approximately $ 0.3 million related to accelerated vesting during the first quarter of 2018 , based on achievement of certain performance criteria determined annually. Of the $ 1.5 million total compensation expense related to restricted stock for the nine -month period ended September 30, 2017 , approximately $ 0.5 million related to accelerated vesting during the first quarter of 2017 , which was also based on the achievement of certain performance criteria determined annually. As of September 30, 2018 , there was $ 2.3 million of unrecognized compensation cost related to non-vested restricted stock compensation scheduled to be recognized over a weighted average period of 3.8 years. In the event individual performance targets are achieved, $ 0.2 million of the unrecognized compensation cost would accelerate to be recognized over a weighted average period of 0.5 years. In addition, certain of the awards granted may result in the issuance of 8,533 additional shar es of stock if achievement of certain targets is greater than 100 %. The expense related to the additional shares awarded will be dependent on the Company’s stock price when the achievement level is determined. The fair value of shares that vested during t he three-month periods ended September 30, 2018 and September 30, 2017 was $ 0.7 million and $ 0.3 million, respectively. The fair value of shares that vested during the nine -month periods ended September 30, 2018 and September 30, 2017 was $ 2.5 million and $ 2.9 million, respectively. Restricted Stock Units Restricted stock units (“RSUs”) are granted with vesting conditions based on fulfillment of a service condition (generally three to four years from the grant date), and may also require achievement of certain operating performance criteria or achievement of certain market-based targets associated with the Company’s stock price. The market based target measurement period begins one year from the grant date and ends three years from the grant date. Expense for equity based awards with market and service conditions is recognized over the service period based on the grant-date fair value of the award. In the second quarter of 2018, the Company modified the terms of the portion of certain outstanding 2017 performance based RSUs that are based on actual versus targeted operating performance criteria over the performance period. The modification eliminated the tax benefit that arose from the Tax Cuts and Jobs Act enacted in December of 2017. This modification did not result in any incremen tal compensation costs. The following tables summarize restricted stock unit activity for the nine -month period ended September 30, 2018 : Weighted Average Number of Grant-Date Performance-based & market-based RSUs RSUs Fair Value Outstanding at December 31, 2017 158,553 $ 15.13 Granted 35,056 28.25 Forfeited (1,688) 25.75 Converted — — Cancelled due to non-achievement of market condition — — Outstanding at September 30, 2018 191,921 17.43 Service-based RSUs Outstanding at December 31, 2017 25,840 $ 25.63 Granted 49,463 28.26 Forfeited (1,775) 27.24 Converted (8,059) 25.75 Outstanding at September 30, 2018 65,469 27.56 The re were no RSUs with market based vesting conditions granted during the nine -month period ended September 30, 2018 . The weighted average grant-date fair value of RSUs with market based vesting conditions granted during the nine -month period ended September 30, 2017 was $ 13.32 per unit. The weighted average grant date fair value of these market based RSUs was estimated using a Monte Carlo simulation valuation model with the following assumptions: Nine Months Ended September 30, 2018 2017 Grant date stock price $ — 25.75 Risk-free interest rate — % 1.72 Expected volatility — % 33.42 Dividend yield — — The risk free interest rate reflected the yield on zero coupon Treasury securities with a term approximating the expected life of the RSUs. The expected volatility was based on historical volatility of the Company’s common stock. Dividend yield was assumed at zero as the grant assumes dividends distributed during the performance period are reinvested. When valuing the grant, we have assumed a dividend yield of zero, which is mathematically equivalent to reinvesting dividends in the issuing entity. There were no RSUs granted d uring the three-month period ended September 30, 2018 . There were no RSUs granted during the three-month period ended September 30, 2017 . T he Company granted RSUs with grant-date fair value s totaling $ 2.4 million for each of the nine -month periods ended September 30, 2018 and September 30, 2017 , respectively. The Company recognized $ 0. 6 million and $ 0. 3 million of compensation e xpense related to RSUs for the three-month periods ended September 30, 2018 and September 30, 2017, respectively. The Company recognized $ 1.3 million and $ 0. 6 million of compensation e xpense related to RSUs for the nine -month periods ended September 30, 2018 and September 30, 2017, respectively. As of September 3 0, 2018 , there was $ 3 .5 million of unrecognized compensation cost related to RSUs scheduled to be recognized over a weighted a verage period of 1.7 years and based on the most probable performance assumptions . In the event maximum performance targets are achieved, an additional $ 1.8 milli on of compensation cost would be recognized over a weighted average period of 1.8 years . As of September 30, 2018, 164,533 performance units are expected to convert to shares of comm on stock based on the most probable performance assumptions. In the event maxi mum performance targets are achieved, 275,842 performance units may convert to shares of common stock.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2018
Subsequent Events [Abstract]
Events Subsequent to Year-End	NOTE 16 – Subsequent Events The Company declared a dividend of $0.14 per share on November 1, 2018 . The quarterly dividend, which is expected to result in a dividend payment of approximately $1.7 million, is scheduled to be paid on November 23, 2018 to shareholders of record on the close of business on November 12, 2018 . It represents the Company’s twenty-ninth consecutive quarterly cash dividend. The payment of future dividends will be subject to approval by the Company’s Board of Directors.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2018
Summary of Significant Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of financial statement presentation. The unaudited condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. MLC and MBB are managed together as a single business segment and are aggregated for financial reporting purposes as they exhibit similar economic characteristics, share the same leasing and loan portfolio and have one product offering. All intercompany accounts and transactions have been eliminated in consolidation. The accompanying unaudited condensed consolidated financial statements present the Company’s financial position at September 30, 2018 and the results of operations for the three- and nine- month periods ended September 30, 2018 and 2017 , and cash flows for the nine -month periods ended September 30, 2018 and 2017 . In Management’s opinion, the unaudited Condensed Consolidated Financial Statements contain all adjustments, which include normal and recurring adju stments, necessary for a fair presentation of the financial position and results of operations for the interim periods presented. These unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial sta tements and note disclosures included in the Company’s Form 10-K filed with the Securities and Exchange Commission (“SEC”) on March 9 , 201 8 . The condensed consolidated results of operations for the three- and nine- month periods ended September 30, 2018 and 2017 and the condensed consolidated statements of cash flows for the nine -month periods ended September 30, 2018 and 2017 are not necessarily indicative of the results of operations or cash flows for the respective full years or any other period.
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition Accounting Standards Codification ("ASC") 606, Revenue from Contrac ts with Customers ("ASC 606"), establishes principles for reporting information about the nature, amount, timing and uncertainty of revenue and cash flows arising from the entity's contracts to provide goods or services to customers. The core principle req uires an entity to recognize revenue to depict the transfer of goods or services to customers in an amount that reflects the consideration that it expects to be entitled to receive in exchange for those goods or services recognized as performance obligatio ns are satisfied. The majority of our revenue-generating transactions are not subject to ASC 606, including revenue generated from financial instruments, such as our leases and loans, investment securities, as well as revenue related to our gain on sale o f leases and loans, servicing income, and Insurance premiums income. Revenue-generating activities that are within the scope of ASC 606, which are presented in our income statements as components of non-interest income included certain fees such as proper ty tax administrative fees on leases, ACH payment fees, insurance policy fees outside of the scope of ASC 944, and broker fees earned for referring leases and loans to other funding partners.
Securitizations [policy text block]	Securitizations In connection with its term note securitization transaction, the Company established a bankruptcy remote special-purpose subsidiary (“SPE”) and issued term debt to institutional investors. This type of SPE is considered a variable interest entity (“VIE”) under U.S. generally accepted accounting princ iples (“GAAP”). The Company is required to consolidate VIEs in which it is deemed to be the primary beneficiary through having (1) power over the significant activities of the entity and (2) an obligation to absorb losses or the right to receive benefits f rom the VIE which are potentially significant to the VIE. The Company continues to service the assets of its VIEs and retain equity and/or residual interests. Accordingly, assets and related debt of these VIEs are included in the accompanying Condensed Co nsolidated Balance Sheets. The Company’s leases and restricted interest-earning deposits with banks are assigned as collateral for these borrowings and there is no further recourse to our general credit. Collateral in excess of these borrowings represents the Company’s maximum loss exposure.
Accounting Standards Update 2018-13 [Member]
Recent Accounting Pronouncements, Policy [Policy Text Block]	Fair Value. In August 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement which modifies the disclosures on fair value measurements by removing the requirement to disclose the amount and reasons for transfers between Level 1 and Level 2 of the fair value hierarchy, the policy for timing of such transfers and the valuation process for Level 3 fair value measurements. The ASU expands the disclosure requirements for Level 3 fair value measurements, primarily focused on changes in unrealized gains and losses included in other comprehensive inco me. The ASU is effective for fiscal years beginning after December 15, 2019, with early adoption permitted. The adoption of this new requirement is not expected to have a material impact on the consolidated earnings, financial position or cash flows of the company
Accounting Standards Update 2018-15 [Member]
Recent Accounting Pronouncements, Policy [Policy Text Block]	Intangibles - Goodwill . In August 2018, the FASB issued ASU 2018-15, Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract to clarify the accounting treatment for implementation costs for cloud computing arrangements The ASU is effective for fiscal years beginning after December 15, 2019, with early adoption permitted. The adoption of this new requirement is n ot expected to have a material impact on the consolidated earnings, financial position or cash flows of the company
Accounting Standards Update 2016-13 [Member]
Recent Accounting Pronouncements, Policy [Policy Text Block]	Credit Losses. In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments , which changes the methodology for evaluating impairment of most financial instruments. The ASU replaces the currently used incurred loss model with a forward-looking current expected loss model which will generally result in more timely recognition of losses. This ASU is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. The Company has formed a cross functional implementation team to review the requirements of ASU 201 6-13. The Company has not determined impact the adoption of this ASU 20 will have on our condensed consolidated financial statements .
Accounting Standards Update 2016-02 [Member]
Recent Accounting Pronouncements, Policy [Policy Text Block]	Leases. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) to increase transparency and comparability amo ng organizations recognizing lease assets and lease liabilities on the balance sheet. The ASU will require lessees to recognize a right-of-use (ROU) asset for its right to use the underlying asset and a lease liability for the corresponding lease obligatio n for leases with terms of more than twelve months. Accounting by lessors will remain largely unchanged from current U.S. GAAP. The ASU also requires expanded quantitative and qualitative disclosures for both lessees and lessors. In July 2018, the FASB issued ASU 2018-11, Leases (Topic 842): Targeted Improvements, which provides entities with an additional (and optional) transition method in which the entity applies the new leases standard at the adoption date and recognizes a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. The Company plans to apply the new transition method upon adoption . The Company has established an implementation team that continues to make progress t oward completing the evaluation of the impact of the new standard . Based on a preliminary assessment, the Company expects to record right-of-use assets and associated lease liabilities of approximately $1.4 million. In August 2018, The FASB released an exp osure draft for a proposed ASU for Leases (Topic 842): Narrow Scope Improvements for Lessors. The proposed ASU would clarify the treatment of sales taxes and other taxes collected from lessees, lessor costs paid directly by lessees, and recognition of vari able payments for contracts with lease and non-lease components. The implementation team is evaluating this exposure draft and awaits final FASB action. The Company anticipates finalizing its accounting policy and process modifications during the fourth qu arter of fiscal 2018 and plans to adopt the guidance in these ASUs effective January 1,2019.
Accounting Standards Update 2018-05 [Member]
Recent Accounting Pronouncements, Policy [Policy Text Block]	Income Taxes. In March 2018, the FASB issue d ASU 2018-05, Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118 to update the income tax accounting in GAAP to reflect the SEC’s interpretive guidance released on Dec. 22, 2017, when the Tax Cuts and Jobs Act was signed into law . Adoption of this ASU did not have a material impact on our results of operations or financial position.
Accounting Standards Update 2018-04 [Member]
Recent Accounting Pronouncements, Policy [Policy Text Block]	Investments and Regulated Operations. In March 2018, the FASB issued ASU 2018-04, Investments — Debt Securities (Topic 320) and Regulated Operations (Topic 980): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 117 and SEC Release No. 33-9273 , to delete ASC 320-10-S99-1, which had codified SAB Topic 5.M which provided the SEC guidance determining when a decline in fair value below cost for an available-for-sale equity security is OTTI. ASU 2018-04 also removes from the ASC special requirements in SEC Regulation S-X Rule 3A-05 for public utility holding companies. The changes were effective when issued. Adoption of this ASU did not have a ma terial impact on our results of operations or financial position .
Accounting Standards Update 2018-03 [Member]
Recent Accounting Pronouncements, Policy [Policy Text Block]	Financial Instruments. In February 2018, the FASB issued ASU 2018-03, Technical Corrections and Improvements to Financial Instruments - Overall . The amendments in this Update clarify certain aspects of the guidance issued in Update 2016-01 regarding the fair value measurement of certain financial assets and financial liabilities. Adoption of this ASU did not have a material impact on our results of operations or financial position.
Accounting Standards Update 2018-02 [Member]
Recent Accounting Pronouncements, Policy [Policy Text Block]	Income Statement. In February 2018, the FASB issued ASU 2018-02, Income Statement—Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income . The amendments in this Update allow a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the Tax Cuts and Jobs Act (the “TCJA”) . Consequently, the amendments eliminate the stranded tax effects resulting from the TCJA and will improve the usefulness of information reported to financial statement users. All entities may adopt the amendments in this Update earlier as of the fiscal years beginning after December 15, 2018, including interim p eriods within those fiscal years. The amendments in this Update should be applied either in the period of adoption or retrospectively to each period (or periods) in which the effect of the change in the U.S. federal corporate income tax rate in the TCJA is recognized. The early adoption of the guidance resulted in an immaterial cumulative-effect adjustment that increased retained earnings and decreased AOCI in the first quarter of 2018 as reflected on the Condensed Consolidated Statements of Stockholders’ E quity.
Accounting standards update 2017-09 [Member]
Recent Accounting Pronouncements, Policy [Policy Text Block]	Stock-Based Compensation. In May 2017, the FASB issued ASU 2017-09, Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting . The amendments in this ASU provide guidance about which changes to the terms or conditions of a share -based payment award require an entity to apply modification accounting in Topic 718. An entity should account for the effects of m o di fi cation s unless all the following are met: 1) t he fair value (or calculated value or intrinsic value, if such an alterna tive measurement method is used) of the modified award is the same as the fair value (or calculated value or intrinsic value, if such an alternative measurement method is used) of the original award immediately before the original award is modified; 2) t he vesting conditions of the modified award are the same as the vesting conditions of the original award immediately before the original award is modified; 3) t he classification of the modified award as an equity instrument or a liability instrument is the same as the classification of the original award immediately before the original award is modified. The current disclosure requirements in Topic 718 apply regardless of whether an e ntity is required to apply modification accounting under the amendments in this ASU . The amendments in this ASU are effective for all entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2017. The Compa ny adopted these changes effective January 1, 2018 on a prospective basis. Adoption of this ASU did not have a material impact on our results of operations or financial position.
Accounting Standards Update 2017-05 [Member]
Recent Accounting Pronouncements, Policy [Policy Text Block]	Other Income . In February 2017, the FASB issued ASU 2017-05, Other Income—G ains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets . The amendments in this ASU clarify that a financial asset is with in the scope of Subtopic 610-20 if it meets the definition of an in substance nonfinancial asset. The amendments define the term in substance nonfinancial asset, in part, as a financial asset promised to a counterparty in a contract if substantially all of the fair value of the assets (recognized and unrecognized) that are promised to the counterparty in the contract is concentrated in nonfinancial assets. If substantially all of the fair value of the assets that are promised to the counterparty in a contra ct is concentrated in nonfinancial assets, then all of the financial assets promised to the counterparty are in substance nonfinancial assets within the scope of Subtopic 610-20. The amendments in this ASU also clarify that nonfinancial assets within the s cope of Subtopic 610-20 may include nonfinancial assets transferred within a legal entity to a counterparty. The amendments in this ASU are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods withi n those fiscal years. The Company adopted these changes effective January 1, 2018 on a prospective basis. Adoption of this ASU did not have a material impact on our results of operations or financial position.
Accounting Standards Update 2016-18 [Member]
Recent Accounting Pronouncements, Policy [Policy Text Block]	Restricted Cash . In November 2016, the FASB i ssued ASU 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash . This Update requires that a statement of cash flows explain the change during the period in the total cash, cash equivalents, and amounts generally described as restricted cas h and restricted cash equivalents. ASU 2016-18 is effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, with early adoption permitted. The Company adopted ASU 2016-18 in the first quarter of 2018 as required although it had no restricted cash balances. The Company subsequently acquired restricted cash in the third quarter of 2018 and has applied the guidance appropriately . As a result, the Company includes restricted cash with cash and cash equivalents when reconciling the beginning and end of period total amounts shown on the condensed consolidated statements of cash flows.
Accounting Standards Update 2016-01 [Member]
Recent Accounting Pronouncements, Policy [Policy Text Block]	Financial Instruments. In January 2016, the FASB issued ASU 2016-01, Financial Instruments — Overall (Subtopi c 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities . The amendments in this Update require equity securities (including other ownership interests, such as partnerships, unincorporated joint ventures, and limited liability c ompanies) to be measured at fair value with changes in the fair value recognized through net income. The amendments in this Update are effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The Co mpany adopted these changes effective January 1, 2018 on a prospective basis. Adoption of this ASU did not have a material impact on our results of operations or financial position.
Accounting Standards Update 2014-09 [Member]
Recent Accounting Pronouncements, Policy [Policy Text Block]	Revenue Recognition. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (a new revenue recognition standard) . The ASU’s core principle is that a company will recognize revenue to depict the transfer of goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In addition, this ASU specifies the accounting for certain costs to obtain or fulfill a contract with a customer and expands disclosure requirements for revenue recognition. This ASU is effect ive, as a result of ASU 2015-14, for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period. The Company adopted the revenue recognition guidance on January 1, 2018 using the modified retrospectiv e approach. A significant amount of the Company’s revenues is excluded from the scope of the amended guidance, including interest income, fee income, and insurance premiums written and earned, as seen on the Condensed Consolidated Statements of Operations. Revenue streams that will be subject to the new revenue recognition guidance includes certain revenues associated with lease and loan contracts including property tax administrative fees, fees billed to customers for the convenience of paying through ACH, and insurance administrative fees. In addition, referral fee income generated from referring lease and loan customers to third parties was deemed to be in scope of the amended guidance. The Company analyzed the in scope contracts and determined there were no material changes in the timing of revenue recognition when considering the amended guidance. The adoption of this ASU did not have a material impact on our results of operations, financial position or disclosure to the notes of the condensed consolidat ed financial statements. The company has included applicable disclosures regarding revenue recognition within Note 3 of the condensed consolidated financial statements.

Non-Interest Income (Tables)

Non-Interest Income (Tables)	9 Months Ended
	Sep. 30, 2018
Noninterest Income [Abstract]
Schedule of non-interest [Table Text Block]	Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Insurance premiums written and earned $ 2,047 $ 1,817 $ 5,979 $ 5,274 Gain on sale of leases and loans 2,243 251 4,859 925 Servicing income (769) 226 404 606 Net gains and (losses) recognized during the period on equity securities (27) - (108) - Non-interest income within the scope of other GAAP topics 3,494 2,294 11,134 6,805 Property tax administrative fees on leases 176 179 557 545 ACH payment fees 84 80 253 251 Insurance policy fees 513 464 1,538 1,360 Referral fees 118 465 611 2,171 Other 63 120 216 302 Non-interest income from contracts with customers 954 1,308 3,175 4,629 Total non-interest income $ 4,448 $ 3,602 $ 14,309 $ 11,434

Investment Securties (Tables)

Investment Securties (Tables)	9 Months Ended
	Sep. 30, 2018
Investments [Abstract]
Investment Securities Summary [Table Text Block]	September 30, 2018 Gross Gross Amortized Unrealized Unrealized Estimated Cost Gains Losses Fair Value (Dollars in thousands) Debt Securities, Available for Sale: Asset-backed securities ("ABS") $ 5,147 $ 10 $ (71) $ 5,086 Municipal securities 2,629 1 (118) 2,512 Equity Securities Mutual fund 3,610 - (235) 3,375 Total investment securities $ 11,386 $ 11 $ (424) $ 10,973 December 31, 2017 Gross Gross Amortized Unrealized Unrealized Estimated Cost Gains Losses Fair Value (Dollars in thousands) Debt Securities, Available for Sale: ABS $ 5,717 $ 27 $ (39) $ 5,705 Municipal securities 2,420 18 (36) 2,402 Equity Securities Mutual fund 3,553 - (127) 3,426 Total investment securities $ 11,690 $ 45 $ (202) $ 11,533
Equity Securities, FV-NI [Table Text Block]	Three months ended Nine months ended (Dollars in thousands) September 30, 2018 September 30, 2018 Net gains and (losses) recognized during the period on equity securities $ (27) $ (108) Less: Net gains and (losses) recognized during the period on equity securities sold during the period — — Unrealized gains and (losses) recognized during the reporting period on equity securities still held at the reporting date $ (27) $ (108)
Schedule of Unrealized Loss on Investments [Table Text Block]	September 30, 2018 Less than 12 months 12 months or longer Total Gross Gross Gross Unrealized Fair Unrealized Fair Unrealized Fair Losses Value Losses Value Losses Value (Dollars in thousands) Debt Securities, Available for Sale: ABS $ - $ - $ (71) $ 4,084 $ (71) $ 4,084 Municipal securities (91) 2,166 (27) 330 (118) 2,496 Equity Securities Mutual fund - - (235) 3,375 (235) 3,375 Total investment securities $ (91) $ 2,166 $ (333) $ 7,789 $ (424) $ 9,955 December 31, 2017 Less than 12 months 12 months or longer Total Gross Gross Gross Unrealized Fair Unrealized Fair Unrealized Fair Losses Value Losses Value Losses Value (Dollars in thousands) Debt Securities, Available for Sale: ABS $ (39) $ 3,703 $ - $ - $ (39) $ 3,703 Municipal securities - - (36) 2,402 (36) 2,402 Equity Securities Mutual fund - - (127) 3,426 (127) 3,426 Total investment securities $ (39) $ 3,703 $ (163) $ 5,828 $ (202) $ 9,531
Investments Classified By Contractual Maturity Date [Table Text Block]	September 30, 2018 1 Year 1-5 5-10 After 10 or Less Years Years Years Total (Dollars in thousands) Amortized Cost: Debt Securities, Available for Sale: ABS $ - $ 3,211 $ 1,941 $ - $ 5,152 Municipal securities - 15 - 2,614 2,629 Total debt securities available for sale $ - $ 3,226 $ 1,941 $ 2,614 $ 7,781 Estimated fair value $ - $ 3,158 $ 1,950 $ 2,496 $ 7,604 Weighted-average yield, GAAP basis - 1.98% 2.65% 2.81% 2.43%

Net Investment in Leases and _2

Net Investment in Leases and Loans (Tables)	9 Months Ended
	Sep. 30, 2018
Net Investment in Leases and Loans [Abstract]
Components of Net Investment in Leases and Loans [Table Text Block]	September 30, 2018 December 31, 2017 (Dollars in thousands) Minimum lease payments receivable $ 545,501 $ 607,736 Estimated residual value of equipment 27,245 26,922 Unearned lease income, net of initial direct costs and fees deferred (71,360) (81,769) Security deposits (836) (1,046) Total leases 500,550 551,843 Commercial loans, net of origination costs and fees deferred Funding Stream 33,947 28,128 CRA (1) 1,437 1,222 Equipment loans (2) 389,517 291,333 TFG 60,891 56,745 Total commercial loans 485,792 377,428 Allowance for credit losses (15,917) (14,851) $ 970,425 $ 914,420 CRA loans are comprised of loans originated under a line of credit to satisfy its obligations under the Community Reinvestment Act of 1977. Equipment loans are comprised of Equipment Finance Agreements, Installment Purchase Agreements and other loans.
Schedule of Future Minimum Lease Payments Receivable and Amortization of Unearned Lease Income [Table Text Block]	Minimum Lease Payments Income Receivable Amortization (Dollars in thousands) Period Ending December 31, 2018 $ 58,731 $ 11,223 2019 206,560 31,899 2020 141,688 17,301 2021 84,144 7,843 2022 41,958 2,666 Thereafter 12,420 428 $ 545,501 $ 71,360

Allowance for Credit Losses (Ta

Allowance for Credit Losses (Tables)	9 Months Ended
	Sep. 30, 2018
Allowance For Credit Losses [Abstract]
Allowance for Credit Losses on Finance Receivables [Table Text Block]	Nine months ended September 30, 2018 Commercial Loans (Dollars in thousands) Funding Stream CRA Equipment Finance (2) TFG Total Allowance for credit losses, beginning of period $ 1,036 $ - $ 12,663 $ 1,152 $ 14,851 Charge-offs (1,090) - (12,721) (601) (14,412) Recoveries 59 - 1,599 59 1,717 Net charge-offs (1,031) - (11,122) (542) (12,695) Provision for credit losses 1,414 - 11,690 657 13,761 Allowance for credit losses, end of period $ 1,419 $ - $ 13,231 $ 1,267 $ 15,917 Ending lease or loan balance (1) $ 33,631 $ 1,437 $ 872,027 $ 59,564 $ 966,659 Ending balance: individually evaluated for impairment (3) $ - $ - $ - $ - $ - Nine months ended September 30, 2017 Commercial Loans (Dollars in thousands) Funding Stream CRA Equipment Finance (2) TFG Total Allowance for credit losses, beginning of period $ 760 $ - $ 9,808 $ 369 $ 10,937 Charge-offs (973) - (10,499) (639) (12,111) Recoveries 100 - 1,663 37 1,800 Net charge-offs (873) - (8,836) (602) (10,311) Provision for credit losses 1,194 - 11,376 1,308 13,878 Allowance for credit losses, end of period $ 1,081 $ - $ 12,348 $ 1,075 $ 14,504 Ending lease or loan balance (1,3) $ 26,098 $ 1,183 $ 801,159 $ 55,338 $ 883,778 Year ended December 31, 2017 Commercial Loans (Dollars in thousands) Funding Stream CRA Equipment Finance (2) TFG Total Allowance for credit losses, beginning of period $ 760 $ - $ 9,808 $ 369 $ 10,937 Charge-offs (1,219) - (14,343) (1,154) (16,716) Recoveries 121 - 2,066 49 2,236 Net charge-offs (1,098) - (12,277) (1,105) (14,480) Provision for credit losses 1,374 - 15,132 1,888 18,394 Allowance for credit losses, end of period $ 1,036 $ - $ 12,663 $ 1,152 $ 14,851 Ending lease or loan balance (1,3) $ 27,810 $ 1,222 $ 826,880 $ 55,330 $ 911,242 (1) For purposes of asset quality and allowance calculations, the effects of ( i ) the allowance for credit losses and (ii) initial direct costs and fees deferred are excluded. (2) Equipment Finance consists of Equipment Finance Agreements, Install Purchase Agreements, and other leases and loans. (3) For the nine months ended September 30, 2018, the Company determined that no leases or loans required individual evaluation, and for the nine months ended September 30, 2017 and the year ended December 31, 2017 all leases and loans were collectively evaluated.
Financing Receivable Credit Quality Indicators [Table Text Block]	September 30, 2018 Commercial Loans (Dollars in thousands) Funding Stream CRA Equipment Finance TFG Total Pass $ 32,930 $ 1,437 $ 860,345 $ 58,484 $ 953,196 Special Mention 63 - 4,160 164 4,387 Substandard 274 - 4,141 573 4,988 Doubtful 257 - 2,315 182 2,754 Loss 107 - 1,066 161 1,334 Total $ 33,631 $ 1,437 $ 872,027 $ 59,564 $ 966,659 December 31, 2017 Commercial Loans (Dollars in thousands) Funding Stream CRA Equipment Finance TFG Total Pass $ 27,405 $ 1,222 $ 801,894 $ 50,342 $ 880,863 Special Mention 56 - 15,141 4,906 20,103 Substandard 47 - 6,428 44 6,519 Doubtful 163 - 2,995 38 3,196 Loss 139 - 422 - 561 Total $ 27,810 $ 1,222 $ 826,880 $ 55,330 $ 911,242
Past Due Financing Receivables [Table Text Block]	30-59 60-89 >90 Days Days Days Total Total September 30, 2018 Past Past Past Past Finance Non- (Dollars in thousands) Due Due Due Due Current Receivables Accruing Commercial Loans: Funding Stream $ 250 $ 107 $ - $ 357 $ 33,274 $ 33,631 $ 217 CRA - - - - 1,437 1,437 - Equipment Finance (1) 4,643 2,706 3,157 10,506 986,455 996,961 3,157 TFG 133 39 235 407 68,711 69,118 235 Total Leases and Loans (2) $ 5,026 $ 2,852 $ 3,392 $ 11,270 $ 1,089,877 $ 1,101,147 $ 3,609 30-59 60-89 >90 Days Days Days Total Total December 31, 2017 Past Past Past Past Finance Non- (Dollars in thousands) Due Due Due Due Current Receivables Accruing Commercial Loans: Funding Stream $ 119 $ - $ - $ 119 $ 27,691 $ 27,810 $ 118 CRA - - - - 1,222 1,222 - Equipment Finance (1) 4,621 2,532 3,023 10,176 928,963 939,139 3,023 TFG 178 50 42 270 64,499 64,769 42 Total Leases and Loans (2) $ 4,918 $ 2,582 $ 3,065 $ 10,565 $ 1,022,375 $ 1,032,940 $ 3,183 (1 ) Equipment Finance consists of Equipment Finance Agreements, Install Purchase Agreements, and other leases and loans. (2) Represents total minimum lease and loan payments receivable for Equ ipment Finance and TFG and as a percentage of principal outstanding for Funding Stream and CRA.

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule Of Goodwill [Table Text Block]	(Dollars in thousands) Total Company Balance at December 31, 2017 $ 1,160 Changes 6,200 Balance at September 30, 2018 $ 7,360
Schedule of Finite Lived Intangible Assets [Table Text Block]	(Dollars in thousands) Accumulated Net Description Useful Life Cost Amortization Value Lender relationships (1) 3 to 10 years $ 1590 $ 210 $ 1,380 Vendor relationships (1) 11 years 6852 146 6,706 Corporate trade name 7 years 60 15 45 $ 8,502 $ 371 $ 8,131 __________________ (1) Includes $ 1.2 million in lender relation ships and $ 6.0 million in vendor relationships acquired from FFR. The amounts and useful lives of the intangible assets acquired from FFR are preliminary and may change pending the completed valuation.
Schedule of finite lived intangible assets future amortization [Table Text Block]	(Dollars in thousands) 2018 $ 219 2019 874 2020 754 2021 754 2022 754

Other Assets (Tables)

Other Assets (Tables)	9 Months Ended
	Sep. 30, 2018
Prepaid Expense and Other Assets [Abstract]
Schedule of Other Assets [Table Text Block]	September 30, December 31, 2018 2017 (Dollars in thousands) Accrued fees receivable $ 3,097 $ 3,052 Prepaid expenses 1,694 2,026 Income taxes receivable 871 13,306 Federal Reserve Bank Stock 1,711 1,711 Other 4,359 6,072 $ 11,732 $ 26,167

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2018
Capital And Operating Leases Future Minimum Payments Due Table [Abstract]
Schedule Of Future Minimum Rental Payments For Capital And Operating Leases [Table Text Block]	Future Minimum Lease Payment Obligations Capital Operating Period Ending December 31, Leases Leases Total (Dollars in thousands) 2018 $ 28 $ 417 $ 445 2019 112 1,555 1,667 2020 112 780 892 2021 65 — 65 2022 and thereafter — — — Total minimum lease payments $ 317 $ 2,752 $ 3,069 Less: amount representing interest (10) Present value of minimum lease payments $ 307

Deposits (Tables)

Deposits (Tables)	9 Months Ended
	Sep. 30, 2018
Contractual Maturities of Time Deposits [Abstract]
Contractual Maturities Of Time Deposits [Table Text Block]	Scheduled Maturities (Dollars in thousands) Period Ending December 31, 2018 $ 83,594 2019 280,020 2020 155,946 2021 104,576 2022 40,281 Thereafter 13,390 Total $ 677,807

Long-term Borrowings (Tables)

Long-term Borrowings (Tables)	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments [Table Text Block]	Outstanding Notes Balance Final Original Originally as of Maturity Coupon Issued September 30, 2018 Date Rate (Dollars in thousands) 2018 — 1 Class A-1 $ 77,400 $ $50,269 July, 2019 2.55 % Class A-2 55,700 $55,700 October, 2020 3.05 Class A-3 36,910 $36,910 April, 2023 3.36 Class B 10,400 $10,400 May, 2023 3.54 Class C 11,390 $11,390 June, 2023 3.70 Class D 5,470 $5,470 July, 2023 3.99 Class E 4,380 $4,380 May, 2025 5.02 Total Term Note Securitizations $ 201,650 $ 174,519 3.05 % (1)(2) (1) Represents the original weighted average initial coupon rate for all tranches of the securitization. In addition to this coupon interest, term note securitizations have other transaction costs which are amortized over the life of the borrowings as additional interest expense. ( 2 ) The weighted average coupon rate of the 2018-1 term note securitization will approximate 3.41 % over the term of the borrowing.
Schedule of Maturities of Long-term Debt [Table Text Block]	Principal Interest (Dollars in thousands) Period Ending December 31, 2018 $ 22,386 $ 1,326 2019 74,722 3,870 2020 45,200 1,993 2021 23,629 813 2022 8,582 159 $ 174,519 $ 8,161

Fair Value Measurements and D_2

Fair Value Measurements and Disclosures about the Fair Value of Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2018
Fair Value Measurements And Disclosures About Fair Value Of Financial Instruments [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on a Recurring Basis [Table Text Block]	September 30, 2018 December 31, 2017 Fair Value Measurements Using Fair Value Measurements Using Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 (Dollars in thousands) Assets ABS $ — $ 5,086 $ — $ — $ 5,705 $ — Municipal securities — 2,512 — — 2,402 — Mutual fund 3,375 — — 3,426 — — Liabilities Contingent consideration $ — $ — $ 3,376 $ — $ — $ —
Schedule of Carrying Amount and Estimated Fair Value of Financial Instruments [Table Text Block]	September 30, 2018 December 31, 2017 Carrying Fair Carrying Fair Amount Value Amount Value (Dollars in thousands) Financial Assets Cash and cash equivalents $ 88,448 $ 88,448 $ 67,146 $ 67,146 Time deposits with banks 9,410 9,352 8,110 7,843 Restricted interest-earning deposits with banks 10,049 10,049 — — Loans, net of allowance 477,316 476,126 370,865 358,089 Federal Reserve Bank Stock 1,711 1,711 1,711 1,711 Servicing Rights — — 2,518 2,554 Financial Liabilities Deposits $ 700,107 $ 667,964 $ 809,315 $ 803,470 Long-term borrowings 174,519 174,066 — — Servicing Liability 1,060 1,060 — —

Earnings Per Common Share (Tabl

Earnings Per Common Share (Tables)	9 Months Ended
	Sep. 30, 2018
Earnings Per Common Share ("EPS") [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 (Dollars in thousands, except per-share data) Basic EPS Net income $ 5,906 $ 3,305 $ 18,558 $ 9,398 Less: net income allocated to participating securities (98) (80) (332) (241) Net income allocated to common stock $ 5,808 $ 3,225 $ 18,226 $ 9,157 Weighted average common shares outstanding 12,423,769 12,527,182 12,426,240 12,551,334 Less: Unvested restricted stock awards considered participating securities (208,856) (306,801) (225,175) (325,759) Adjusted weighted average common shares used in computing basic EPS 12,214,913 12,220,381 12,201,065 12,225,575 Basic EPS $ 0.48 $ 0.26 $ 1.49 $ 0.75 Diluted EPS Net income allocated to common stock $ 5,808 $ 3,225 $ 18,226 $ 9,157 Adjusted weighted average common shares used in computing basic EPS 12,214,913 12,220,381 12,201,065 12,225,575 Add: Effect of dilutive stock-based compensation awards 81,813 37,541 68,013 29,260 Adjusted weighted average common shares used in computing diluted EPS 12,296,726 12,257,922 12,269,078 12,254,835 Diluted EPS $ 0.47 $ 0.26 $ 1.49 $ 0.75

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	9 Months Ended
	Sep. 30, 2018
Stockholders' Equity [Abstract]
Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations [Table Text Block]	Minimum Capital Well-Capitalized Capital Actual Requirement Requirement Ratio Amount Ratio (1) Amount Ratio Amount (Dollars in thousands) Tier 1 Leverage Capital Marlin Business Services Corp. 15.57% $ 178,201 4% $ 45,768 5% $ 57,210 Marlin Business Bank 14.06% $ 136,048 5% $ 48,369 5% $ 48,369 Common Equity Tier 1 Risk-Based Capital Marlin Business Services Corp. 17.46% $ 178,201 4.5% $ 45,922 6.5% $ 66,332 Marlin Business Bank 16.66% $ 136,048 6.5% $ 53,079 6.5% $ 53,079 Tier 1 Risk-based Capital Marlin Business Services Corp. 17.46% $ 178,201 6% $ 61,230 8% $ 81,639 Marlin Business Bank 16.66% $ 136,048 8% $ 65,328 8% $ 65,328 Total Risk-based Capital Marlin Business Services Corp. 18.72% $ 190,996 8% $ 81,639 10% $ 102,049 Marlin Business Bank 17.92% $ 146,317 15% $ 122,491 10% (1) $ 81,661 (1 ) MBB is required to maintain “well-capitalized” status and must also maintain a total risk-based capital ratio greater than 15% pursuant to the FDIC Agreement.

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2018
Stock-Based Compensation [Abstract]
Schedule of Stock-based Payment Award Stock Options Valuation Assumptions [Table Text Block]	Nine Months Ended September 30, 2018 2017 Risk-free interest rate 2.64% 1.82% Expected life (years) 4.50 4.50 Expected volatility 32.32% 34.62% Expected dividends 1.98% 2.17%
Schedule of Stock-based Compensation, Stock Options Activity [Table Text Block]	Weighted Average Number of Exercise Price Options Shares Per Share Outstanding, December 31, 2017 96,985 $ 25.75 Granted 68,689 28.25 Exercised (909) 25.75 Forfeited (2,807) 25.75 Expired (507) 25.75 Outstanding, September 30, 2018 161,451 26.81
Schedule of Stock-based Compensation, Options Outstanding and Exercisable under Stock Option Plans, by Exercise Price Range [Table Text Block]	Options Outstanding Options Exercisable Weighted Weighted Aggregate Weighted Weighted Aggregate Average Average Intrinsic Average Average Intrinsic Range of Number Remaining Exercise Value Number Remaining Exercise Value Exercise Prices Outstanding Life (Years ) Price (In thousands) Exercisable Life (Years ) Price (In thousands) $ 25.75 92,762 5.5 $ 25.75 $ 288 30,289 5.5 $ 25.75 94 $ 28.25 68,689 6.5 $ 28.25 $ 41 0 0.0 $ 0.00 $ — 161,451 5.9 $ 26.81 $ 329 30,289 5.5 $ 25.75 $ 94
Schedule of Stock-based Compensation, Restricted Stock Activity [Table Text Block]	Weighted Average Grant-Date Non-vested restricted stock Shares Fair Value Outstanding at December 31, 2017 277,617 $ 17.51 Granted 17,556 29.97 Vested (91,564) 15.09 Forfeited (8,905) 19.38 Outstanding at September 30, 2018 194,704 19.69
Schedule of Stock-based Compensation, Restricted Stock Units Award Activity [Table Text Block]	Weighted Average Number of Grant-Date Performance-based & market-based RSUs RSUs Fair Value Outstanding at December 31, 2017 158,553 $ 15.13 Granted 35,056 28.25 Forfeited (1,688) 25.75 Converted — — Cancelled due to non-achievement of market condition — — Outstanding at September 30, 2018 191,921 17.43 Service-based RSUs Outstanding at December 31, 2017 25,840 $ 25.63 Granted 49,463 28.26 Forfeited (1,775) 27.24 Converted (8,059) 25.75 Outstanding at September 30, 2018 65,469 27.56
Schedule of Stock-Based Payment Award, Restricted Stock Units Valuation Assumptions [Table Text Block[	Nine Months Ended September 30, 2018 2017 Grant date stock price $ — 25.75 Risk-free interest rate — % 1.72 Expected volatility — % 33.42 Dividend yield — —

The Company (Details)

The Company (Details) - USD ($) $ in Thousands	Sep. 19, 2018	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Business Combination, Description [Abstract]
Business Acquisition, Name of Acquired Entity	Fleet Financing Resources (“FFR”)
Business Combination, Reason for Business Combination	This acquisition is consistent with our strategy of augmenting organic growth with strategic acquisitions that extend our existing equipment finance business into new and attractive markets.
Payments To Acquire Businesses, Gross	$ 10,000
Business combination revenue of acquiree since acquisition date, estimate	542,000
Earnout consideration	5,500
Total consideration	15,500
Intangible assets	7,200
Goodwill relatled to Fleet Financing Resources, FFR	6,200			$ 6,200
Fair value of the earn-out	$ 3,400
Revenue		$ 20,300	$ 18,800	62,100	$ 57,800
Net Income		$ 6,200	$ 3,600	$ 19,600	$ 10,400

Summary of Significant Accoun_3

Summary of Significant Accounting Policies - Recently Adopted Accounting Standards (Details)	9 Months Ended
	Sep. 30, 2018
Accounting Standards Update 2018-13 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Description	The adoption of this new requirement is not expected to have a material impact on the consolidated earnings, financial position or cash flows of the company.
Accounting Standards Update 2018-15 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Description	The adoption of this new requirement is not expected to have a material impact on the consolidated earnings, financial position or cash flows of the company
Accounting Standards Update 2016-13 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Description	The Company has formed a cross functional implementation team to review the requirements of ASU 2016-13. The Company has not determined impact the adoption of this ASU 20 will have on our condensed consolidated financial statements
Accounting Standards Update 2016-02 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Description	The Company anticipates finalizing its accounting policy and process modifications during the fourth quarter of fiscal 2018 and plans to adopt the guidance in these ASUs effective January 1,2019.
Accounting Standards Update 2018-05 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Description	Adoption of this ASU did not have a material impact on our results of operations or financial position.
Accounting Standards Update 2018-04 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Description	The changes were effective when issued. Adoption of this ASU did not have a material impact on our results of operations or financial position
Accounting Standards Update 2018-03 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Description	Adoption of this ASU did not have a material impact on our results of operations or financial position.
Accounting Standards Update 2018-02 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Description	The early adoption of the guidance resulted in an immaterial cumulative-effect adjustment that increased retained earnings and decreased AOCI in the first quarter of 2018 as reflected on the Condensed Consolidated Statements of Stockholders’ Equity.
Accounting standards update 2017-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Description	The Company adopted these changes effective January 1, 2018 on a prospective basis. Adoption of this ASU did not have a material impact on our results of operations or financial position.
Accounting Standards Update 2017-05 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Description	The Company adopted these changes effective January 1, 2018 on a prospective basis. Adoption of this ASU did not have a material impact on our results of operations or financial position.
Accounting Standards Update 2016-18 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Description	The Company adopted ASU 2016-18 in the first quarter of 2018 as required although it had no restricted cash balances. The Company subsequently acquired restricted cash in the third quarter of 2018 and has applied the guidance appropriately. As a result, the Company includes restricted cash with cash and cash equivalents when reconciling the beginning and end of period total amounts shown on the condensed consolidated statements of cash flows.
Accounting Standards Update 2016-01 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Description	The Company adopted these changes effective January 1, 2018 on a prospective basis. Adoption of this ASU did not have a material impact on our results of operations or financial position.
Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Description	The adoption of this ASU did not have a material impact on our results of operations, financial position or disclosure to the notes of the condensed consolidated financial statements.

Non-Interest Income (Details)

Non-Interest Income (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Noninterest Income [Abstract]
Insurance premiums written and earned	$ 2,047,000	$ 1,817,000	$ 5,979,000	$ 5,274,000
Gain on sale of leases and loans	2,243,000	251,000	4,859,000	925,000	$ 2,800,000
Servicing income		226,000	404,000	606,000
Servicing income, adjustments	(769,000)
Net gains and (losses) recognized during the period on equity securities	(27,000)	0	(108,000)	0
Non-interest income within the scope of other GAAP topics	3,494,000	2,294,000	11,134,000	6,805,000
Property tax administrative fees on leases	176,000	179,000	557,000	545,000
ACH payment fees	84,000	80,000	253,000	251,000
Insurance policy fees	513,000	464,000	1,538,000	1,360,000
Referral fees	118,000	465,000	611,000	2,171,000
Other	63,000	120,000	216,000	302,000
Non-interest income from contracts with customers	954,000	1,308,000	3,175,000	4,629,000
Total non-interest income	$ 4,448,000	$ 3,602,000	$ 14,309,000	$ 11,434,000

Investment Securities (Summary)

Investment Securities (Summary) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Debt Securities Available-for-sale [Line Items]
Available-for-sale debt securities, amortized cost	$ 11,386	$ 11,690
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax	11	45
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax	(424)	(202)
Available-for-sale debt securities, fair value	10,973	11,533
Asset Backed Securities [Member]
Debt Securities Available-for-sale [Line Items]
Available-for-sale debt securities, amortized cost	5,147	5,717
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax	10	27
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax	(71)	(39)
Available-for-sale debt securities, fair value	5,086	5,705
Municipal Bonds [Member]
Debt Securities Available-for-sale [Line Items]
Available-for-sale debt securities, amortized cost	2,629	2,420
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax	1	18
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax	(118)	(36)
Available-for-sale debt securities, fair value	2,512	2,402
Mutual Fund [Member]
Debt Securities Available-for-sale [Line Items]
Available-for-sale debt securities, amortized cost	3,610	3,553
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax	0	0
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax	(235)	(127)
Available-for-sale debt securities, fair value	$ 3,375	$ 3,426

Investment Securities - Equity

Investment Securities - Equity Securities (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Equity Securities, FV-NI, Gain (Loss) [Abstract]
Equity securities recorded at fair value	$ 3,400,000		$ 3,400,000		$ 3,400,000
Net gains and (losses) recognized during the period on equity securities	(27,000)	$ 0	(108,000)	$ 0
Less: Net gains and (losses) recognized during the period on equity securities sold during the period	0		0
Unrealized gains and (losses) recognized during the reporting period on equity securities still held at the reporting date	$ (27,000)		$ (108,000)	$ 0

Investment Securities (Gross Un

Investment Securities (Gross Unrealized Loss and Fair Value of Securities Available for Sale (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Debt Securities Available-for-sale [Line Items]
Available-for-sale debt securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	$ (91)	$ (39)
Available-for-sale debt securities, Continuous Unrealized Loss Position, Less Than Twelve Months, Fair Value	2,166	3,703
Available-for-sale debt ecurities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(333)	(163)
Available-for-sale debt securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	7,789	5,828
Available-for-sale debt securities, Continuous Unrealized Loss Position, Accumulated Loss, Total	(424)	(202)
Available-for-sale debt securities, Continuous Unrealized Loss Position, Fair Value, Total	9,955	9,531
Asset Backed Securities [Member]
Debt Securities Available-for-sale [Line Items]
Available-for-sale debt securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	(39)
Available-for-sale debt securities, Continuous Unrealized Loss Position, Less Than Twelve Months, Fair Value	0	3,703
Available-for-sale debt ecurities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(71)	0
Available-for-sale debt securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	4,084	0
Available-for-sale debt securities, Continuous Unrealized Loss Position, Accumulated Loss, Total	(71)	(39)
Available-for-sale debt securities, Continuous Unrealized Loss Position, Fair Value, Total	4,084	3,703
Municipal Bonds [Member]
Debt Securities Available-for-sale [Line Items]
Available-for-sale debt securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(91)	0
Available-for-sale debt securities, Continuous Unrealized Loss Position, Less Than Twelve Months, Fair Value	2,166	0
Available-for-sale debt ecurities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(27)	(36)
Available-for-sale debt securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	330	2,402
Available-for-sale debt securities, Continuous Unrealized Loss Position, Accumulated Loss, Total	(118)	(36)
Available-for-sale debt securities, Continuous Unrealized Loss Position, Fair Value, Total	2,496	2,402
Mutual Fund [Member]
Debt Securities Available-for-sale [Line Items]
Available-for-sale debt securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	0
Available-for-sale debt securities, Continuous Unrealized Loss Position, Less Than Twelve Months, Fair Value	0	0
Available-for-sale debt ecurities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(235)	(127)
Available-for-sale debt securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	3,375	3,426
Available-for-sale debt securities, Continuous Unrealized Loss Position, Accumulated Loss, Total	(235)	(127)
Available-for-sale debt securities, Continuous Unrealized Loss Position, Fair Value, Total	$ 3,375	$ 3,426

Investment Securities (Contract

Investment Securities (Contractual Maturity of Debt Securities) (Details) $ in Thousands	Sep. 30, 2018USD ($)
Debt Securities Available-for-sale [Line Items]
Available-for-sale Securities, Debt Maturities, Next Twelve Months, Amortized Cost Basis	$ 0
Available-for-sale Securities, Debt Maturities, Year Two Through Five, Amortized Cost Basis	3,226
Available-for-sale Securities, Debt Maturities, Year Six Through Ten, Amortized Cost Basis	1,941
Available-for-sale Securities, Debt Maturities, after Ten Years, Amortized Cost Basis	2,614
Available-for-sale Debt Securities, Amortized Cost Basis, Total	7,781
Available-for-sale Securities, Debt Maturities, Next Twelve Months, Fair Value	0
Available-for-sale Securities, Debt Maturities, Year Two Through Five, Fair Value	3,158
Available-for-sale Securities, Debt Maturities, Year Six Through Ten, Fair Value	1,950
Available-for-sale Securities, Debt Maturities, after Ten Years, Fair Value	2,496
Available-for-sale Securities, Debt Securities, Fair Value, Total	$ 7,604
Weighted-average Yield, GAAP Basis, Available-for-sale securities	2.43%
One Year or Less [Member]
Debt Securities Available-for-sale [Line Items]
Weighted-average Yield, GAAP Basis, Available-for-sale securities	0.00%
After One Year Through Five Years [Member]
Debt Securities Available-for-sale [Line Items]
Weighted-average Yield, GAAP Basis, Available-for-sale securities	1.98%
After Five Years Through Ten Years [Member]
Debt Securities Available-for-sale [Line Items]
Weighted-average Yield, GAAP Basis, Available-for-sale securities	2.65%
After Ten Years [Member]
Debt Securities Available-for-sale [Line Items]
Weighted-average Yield, GAAP Basis, Available-for-sale securities	2.81%
Asset Backed Securities [Member]
Debt Securities Available-for-sale [Line Items]
Available-for-sale Securities, Debt Maturities, Next Twelve Months, Amortized Cost Basis	$ 0
Available-for-sale Securities, Debt Maturities, Year Two Through Five, Amortized Cost Basis	3,211
Available-for-sale Securities, Debt Maturities, Year Six Through Ten, Amortized Cost Basis	1,941
Available-for-sale Securities, Debt Maturities, after Ten Years, Amortized Cost Basis	0
Available-for-sale Debt Securities, Amortized Cost Basis, Total	5,152
Municipal Bonds [Member]
Debt Securities Available-for-sale [Line Items]
Available-for-sale Securities, Debt Maturities, Next Twelve Months, Amortized Cost Basis	0
Available-for-sale Securities, Debt Maturities, Year Two Through Five, Amortized Cost Basis	15
Available-for-sale Securities, Debt Maturities, Year Six Through Ten, Amortized Cost Basis	0
Available-for-sale Securities, Debt Maturities, after Ten Years, Amortized Cost Basis	2,614
Available-for-sale Debt Securities, Amortized Cost Basis, Total	$ 2,629

Net Investment in Leases and _3

Net Investment in Leases and Loans (Narratives) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Net Investment in Leases and Loans [Abstract]
Initial direct costs and origination costs	$ 19,700	$ 18,000
Product Information [Line Items]
Net investment in leases are pledged as collateral	986,342	929,271
Loans and Leases Receivable, Collateral for Secured Borrowings	35,500
Estimated Residual Value of Equipment	27,245	26,922
Variable Interest Entity [Member]
Product Information [Line Items]
Net investment in leases are pledged as collateral	172,900	0
Copier Product [Member]
Product Information [Line Items]
Estimated Residual Value of Equipment	$ 23,000	$ 22,800

Net Investment in Leases and _4

Net Investment in Leases and Loans (Net Investment Components) (Details) - USD ($) $ in Thousands		Sep. 30, 2018	Dec. 31, 2017	Sep. 30, 2017	Dec. 31, 2016
Net Investment in Leases and Loans [Abstract]
Minimum lease payments receivable		$ 545,501	$ 607,736
Estimated Residual Value of Equipment		27,245	26,922
Unearned Lease Income, Net Of Initial Direct Costs and Fees Deferred		(71,360)	(81,769)
Security Deposits		(836)	(1,046)
Total leases		500,550	551,843
Funding Stream loans		33,947	28,128
CRA	[1]	1,437	1,222
Equipment loans	[2]	389,517	291,333
TFG		60,891	56,745
Total commercial loans, net of origination costs and fees deferred		485,792	377,428
Allowance for Credit Losses		(15,917)	(14,851)	$ (14,504)	$ (10,937)
Total net investment in leases and loans		$ 970,425	$ 914,420
[1]	CRA loans are comprised of loans originated under a line of credit to satisfy its obligations under the Community Reinvestment Act of 1977.
[2]	Equipment loans are comprised of Equipment Finance Agreements, Installment Purchase Agreements and other loans.

Net Investment in Leases and _5

Net Investment in Leases and Loans (Future Minimum Lease Payments Receivable Schedule) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Future Minimum Lease Payments Receivable Schedule [Abstract]
2,018	$ 58,731
2,019	206,560
2,020	141,688
2,021	84,144
2,022	41,958
Thereafter	12,420
Minimum Lease Payments Receivable	545,501	$ 607,736
Future Scheduled Income Amortization [Abstract]
2,018	11,223
2,019	31,899
2,020	17,301
2,021	7,843
2,022	2,666
Thereafter	428
Unearned Lease Income, Including Initial Direct Costs and Fees Deferred	$ 71,360	$ 81,769

Allowance for Credit Losses (Na

Allowance for Credit Losses (Narratives) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Allowance For Credit Losses [Abstract]
Loans and leases investments sold			$ 78,100		$ 62,100
Gain on leases sold	$ 2,243	$ 251	$ 4,859	$ 925	$ 2,800

Allowance for Credit Losses (De

Allowance for Credit Losses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period			$ 14,851	$ 10,937	$ 10,937
Charge-offs			(14,412)	(12,111)	(16,716)
Recoveries			1,717	1,800	2,236
Net charge-offs			(12,695)	(10,311)	(14,480)
Provision for credit losses	$ 4,893	$ 5,680	13,761	13,878	18,394
Allowance for credit losses, end of period	15,917	14,504	15,917	14,504	14,851
Ending lease or loan balance	966,659	883,778	966,659	883,778	911,242
Ending balance, individually evaluated for impairment	0		0
Ending balance, collectively evaluated for impairment	0		0
Funding Stream Loan [Member]
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period			1,036	760	760
Charge-offs			(1,090)	(973)	(1,219)
Recoveries			59	100	121
Net charge-offs			(1,031)	(873)	(1,098)
Provision for credit losses			1,414	1,194	1,374
Allowance for credit losses, end of period	1,419	1,081	1,419	1,081	1,036
Ending lease or loan balance	33,631	26,098	33,631	26,098	27,810
Ending balance, individually evaluated for impairment	0		0
Ending balance, collectively evaluated for impairment	0		0
Community Reinvestment Act [Member]
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period			0	0	0
Charge-offs			0	0	0
Recoveries			0	0	0
Net charge-offs			0	0	0
Provision for credit losses			0	0	0
Allowance for credit losses, end of period	0	0	0	0	0
Ending lease or loan balance	1,437	1,183	1,437	1,183	1,222
Ending balance, individually evaluated for impairment	0		0
Ending balance, collectively evaluated for impairment	0		0
Equipment Finance [Member]
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period			12,663	9,808	9,808
Charge-offs			(12,721)	(10,499)	(14,343)
Recoveries			1,599	1,663	2,066
Net charge-offs			(11,122)	(8,836)	(12,277)
Provision for credit losses			11,690	11,376	15,132
Allowance for credit losses, end of period	13,231	12,348	13,231	12,348	12,663
Ending lease or loan balance	872,027	801,159	872,027	801,159	826,880
Ending balance, individually evaluated for impairment	0		0
Ending balance, collectively evaluated for impairment	0		0
Transportation Finance Group [Member]
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period			1,152	369	369
Charge-offs			(601)	(639)	(1,154)
Recoveries			59	37	49
Net charge-offs			(542)	(602)	(1,105)
Provision for credit losses			657	1,308	1,888
Allowance for credit losses, end of period	1,267	1,075	1,267	1,075	1,152
Ending lease or loan balance	59,564	$ 55,338	59,564	$ 55,338	$ 55,330
Ending balance, individually evaluated for impairment	0		0
Ending balance, collectively evaluated for impairment	$ 0		$ 0

Allowance for Credit Losses - S

Allowance for Credit Losses - Segments of Loan Portfolio (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017	Sep. 30, 2017
Amount of portfolio [Line Items]
Total net finance receivables, end of period	$ 966,659	$ 911,242	$ 883,778
Funding Stream Loan [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	33,631	27,810	26,098
Community Reinvestment Act [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	1,437	1,222	1,183
Equipment Finance [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	872,027	826,880	801,159
Transportation Finance Group [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	59,564	55,330	$ 55,338
Pass [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	953,196	880,863
Pass [Member] | Funding Stream Loan [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	32,930	27,405
Pass [Member] | Community Reinvestment Act [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	1,437	1,222
Pass [Member] | Equipment Finance [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	860,345	801,894
Pass [Member] | Transportation Finance Group [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	58,484	50,342
Special Mention [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	4,387	20,103
Special Mention [Member] | Funding Stream Loan [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	63	56
Special Mention [Member] | Community Reinvestment Act [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	0	0
Special Mention [Member] | Equipment Finance [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	4,160	15,141
Special Mention [Member] | Transportation Finance Group [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	164	4,906
Substandard [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	4,988	6,519
Substandard [Member] | Funding Stream Loan [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	274	47
Substandard [Member] | Community Reinvestment Act [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	0	0
Substandard [Member] | Equipment Finance [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	4,141	6,428
Substandard [Member] | Transportation Finance Group [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	573	44
Doubtful [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	2,754	3,196
Doubtful [Member] | Funding Stream Loan [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	257	163
Doubtful [Member] | Community Reinvestment Act [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	0	0
Doubtful [Member] | Equipment Finance [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	2,315	2,995
Doubtful [Member] | Transportation Finance Group [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	182	38
Loss [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	1,334	561
Loss [Member] | Funding Stream Loan [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	107	139
Loss [Member] | Community Reinvestment Act [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	0	0
Loss [Member] | Equipment Finance [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	1,066	422
Loss [Member] | Transportation Finance Group [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	$ 161	$ 0

Allowance for Credit Losses - D

Allowance for Credit Losses - Delinquent And Non Accrual Leases (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	$ 11,270	$ 10,565
Financing Receivable, Recorded Investment, Current	1,089,877	1,022,375
Total finance receivables, end of period	1,101,147	1,032,940
Non-accrual leases and loans, end of period	3,609	3,183
Funding Stream Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	357	119
Financing Receivable, Recorded Investment, Current	33,274	27,691
Total finance receivables, end of period	33,631	27,810
Non-accrual leases and loans, end of period	217	118
Community Reinvestment Act [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	0	0
Financing Receivable, Recorded Investment, Current	1,437	1,222
Total finance receivables, end of period	1,437	1,222
Non-accrual leases and loans, end of period	0	0
Equipment Finance [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	10,506	10,176
Financing Receivable, Recorded Investment, Current	986,455	928,963
Total finance receivables, end of period	996,961	939,139
Non-accrual leases and loans, end of period	3,157	3,023
Transportation Finance Group [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	407	270
Financing Receivable, Recorded Investment, Current	68,711	64,499
Total finance receivables, end of period	69,118	64,769
Non-accrual leases and loans, end of period	235	42
Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	5,026	4,918
Financing Receivables, 30 to 59 Days Past Due [Member] | Funding Stream Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	250	119
Financing Receivables, 30 to 59 Days Past Due [Member] | Community Reinvestment Act [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	0	0
Financing Receivables, 30 to 59 Days Past Due [Member] | Equipment Finance [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	4,643	4,621
Financing Receivables, 30 to 59 Days Past Due [Member] | Transportation Finance Group [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	133	178
Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	2,852	2,582
Financing Receivables, 60 to 89 Days Past Due [Member] | Funding Stream Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	107	0
Financing Receivables, 60 to 89 Days Past Due [Member] | Community Reinvestment Act [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	0	0
Financing Receivables, 60 to 89 Days Past Due [Member] | Equipment Finance [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	2,706	2,532
Financing Receivables, 60 to 89 Days Past Due [Member] | Transportation Finance Group [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	39	50
Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	3,392	3,065
Financing Receivables, Equal to Greater than 90 Days Past Due [Member] | Funding Stream Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	0	0
Financing Receivables, Equal to Greater than 90 Days Past Due [Member] | Community Reinvestment Act [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	0	0
Financing Receivables, Equal to Greater than 90 Days Past Due [Member] | Equipment Finance [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	3,157	3,023
Financing Receivables, Equal to Greater than 90 Days Past Due [Member] | Transportation Finance Group [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	$ 235	$ 42

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets (Narratives) (Details) - USD ($) $ in Thousands	Sep. 19, 2018	Sep. 30, 2018	Mar. 31, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Acquired Finite-Lived Intangible Assets [Line Items]
Finite Lived Intangible Assets Acquired	$ 7,200
Goodwill		$ 7,360		$ 7,360		$ 1,160
Goodwill relatled to Fleet Financing Resources, FFR	6,200			6,200
Amortization of Intangible Assets				200	$ 200
Estimated amortization expense in 2018		219		219
Estimated amortization expense in 2019		874		874
Estimated amortization expense in 2020		754		754
Estimated amortization expense in 2021		754		754
Estimated amortization expense in 2022		754		754
Impairment Of Intangible Assets, Finite-lived		$ 0
HKF [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Finite Lived Intangible Assets Acquired			$ 1,300
Acquired Finite Lived Intangible Assets Weighted Average Useful Life			8 years 8 months
FFR [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Finite Lived Intangible Assets Acquired	$ 7,200
FFR [Member] | Lender Relationships [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Finite Lived Intangible Assets Acquired				1,200
FFR [Member] | Vendor Relationships [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Finite Lived Intangible Assets Acquired				$ 6,000

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets - Summary of Changes In Carrying Amount of Goodwill (Details) - USD ($) $ in Thousands	Sep. 19, 2018	Sep. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill, Beginning Balance		$ 1,160
Goodwill relatled to Fleet Financing Resources, FFR	$ 6,200	6,200
Goodwill, Ending Balance		$ 7,360

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets - Intangible Assets (Detail) $ in Thousands	9 Months Ended
	Sep. 30, 2018USD ($)
Finite Lived Intangible Assets [Line Items]
Cost	$ 8,502
Accumulated Amortization	371
Net Value	$ 8,131
Lender Relationships [Member]
Finite Lived Intangible Assets [Line Items]
Useful Life	3 years
Cost	$ 1,590
Accumulated Amortization	210
Net Value	$ 1,380
Vendor Relationships [Member]
Finite Lived Intangible Assets [Line Items]
Useful Life	11 years
Cost	$ 6,852
Accumulated Amortization	146
Net Value	$ 6,706
Trade Names [Member]
Finite Lived Intangible Assets [Line Items]
Useful Life	7 years
Cost	$ 60
Accumulated Amortization	15
Net Value	$ 45

Other Assets (Details)

Other Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Prepaid Expense and Other Assets [Abstract]
Accrued fees receivable	$ 3,097	$ 3,052
Deferred transaction costs, net	0	0
Prepaid expenses	1,694	2,026
Income taxes receivable	871	13,306
Federal Reserve Bank Stock	1,711	1,711
Servicing asset	0	0
Other assets, miscellaneous	4,359	6,072
Other assets, total	$ 11,732	$ 26,167

Commitments and Contingencies_2

Commitments and Contingencies (Narratives) (Details) $ in Millions	9 Months Ended
	Sep. 30, 2018USD ($)Number	Sep. 30, 2017USD ($)
Entity Location [Line Items]
Number Of Offices | Number	7
Operating Leases, Rent Expense	$ 0.8	$ 0.8
Membership Expiration Date	09/30/19
Restitution Due To Customers	$ 4.2
Marlin Business Bank [Member]
Entity Location [Line Items]
Loan Participation Ownership Percentage	1.20%
Unfunded Loan Commitments	$ 0.6

Commitments and Contingencies_3

Commitments and Contingencies (Details) $ in Thousands	Sep. 30, 2018USD ($)
Capital Leases, Future Minimum Payments, Present Value of Net Minimum Payments [Abstract]
2018, capital lease payments due	$ 28
2019, capital lease payments due	112
2020, capital lease payments due	112
2021, capital lease payments due	65
2022, capital lease payments due	0
Thereafter, capital lease payments due	0
Total minimum lease payments due, capital leases	317
Less: amount representing interest	(10)
Present value of minimum lease payments, capital leases	307
Operating Leases, Future Minimum Payments Due [Abstract]
2018, operating lease payments due	417
2019, operating lease payments due	1,555
2020, operating lease payments due	780
2021, operating lease payments due	0
2022, operating lease payments due	0
Thereafter, operating lease payments due	0
Total minimum lease payments due, operating leases	2,752
Capital And Operating Leases Future Minimum Payments Due [Abstract]
2018, total lease payments due	445
2019, total lease payments due	1,667
2020, total lease payments due	892
2021, total lease payments due	65
2022, total lease payments due	0
Thereafter, total lease payments due	0
Total minimum lease payments due	$ 3,069

Deposits (Details)

Deposits (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Contractual Maturities of Time Deposits [Abstract]
2,018	$ 83,594,000
2,019	280,020,000
2,020	155,946,000
2,021	104,576,000
2,022	40,281,000
Thereafter	13,390,000
Total	677,807,000	$ 809,315,000
Maximum time deposit liability denomination	250,000
Cash FDIC Insured Amount	$ 250,000
Weighted average all-in interest rate of all deposit liabilities outstanding	1.93%
Marlin Business Bank [Member]
Contractual Maturities of Time Deposits [Abstract]
Money market deposit accounts	$ 22,700,000

Long-term Borrowings - Narrativ

Long-term Borrowings - Narratives (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Jul. 27, 2018	Dec. 31, 2017
Debt Disclosure [Abstract]
Term note securitization	$ 174,519	$ 201,650	$ 0
Debt collateralized	200,000
Debt instrument collateralized by restricted deposits	$ 10,000

Long-term Borrowings - Term not

Long-term Borrowings - Term note securitization (Details) - USD ($) $ in Thousands		9 Months Ended
		Sep. 30, 2018	Jul. 27, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Term note securitization		$ 174,519	$ 201,650	$ 0
Original coupon rate	[1],[2]	3.05%
Class A-1 [Member]
Debt Instrument [Line Items]
Term note securitization		$ 50,269	77,400
Final maturity date		Jul. 31, 2019
Original coupon rate		2.55%
Class A-2 [Member]
Debt Instrument [Line Items]
Term note securitization		$ 55,700	55,700
Final maturity date		Oct. 31, 2020
Original coupon rate		3.05%
Class A-3 [Member]
Debt Instrument [Line Items]
Term note securitization		$ 36,910	36,910
Final maturity date		Apr. 30, 2023
Original coupon rate		3.36%
Class B [Member]
Debt Instrument [Line Items]
Term note securitization		$ 10,400	10,400
Final maturity date		May 31, 2023
Original coupon rate		3.54%
Class C [Member]
Debt Instrument [Line Items]
Term note securitization		$ 11,390	11,390
Final maturity date		Jun. 30, 2023
Original coupon rate		3.70%
Class D [Member]
Debt Instrument [Line Items]
Term note securitization		$ 5,470	5,470
Final maturity date		Jul. 31, 2023
Original coupon rate		3.99%
Class E [Member]
Debt Instrument [Line Items]
Term note securitization		$ 4,380	$ 4,380
Final maturity date		May 31, 2025
Original coupon rate		5.02%
2018-1 [Member]
Debt Instrument [Line Items]
Weighted average coupon rate		3.41%
[1]	Represents the original weighted average initial coupon rate for all tranches of the securitization. In addition to this coupon interest, term note securitizations have other transaction costs which are amortized over the life of the borrowings as additional interest expense.
[2]	The weighted average coupon rate of the 2018-1 term note securitization will approximate 3.41 % over the term of the borrowing.

Long-term Borrowings - Schedule

Long-term Borrowings - Scheduled principal and interest payments (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Jul. 27, 2018	Dec. 31, 2017
Maturities of Long-term Debt [Abstract]
Principal, 2018	$ 22,386
Principal, 2019	74,722
Principal, 2020	45,200
Principal, 2021	23,629
Principal, 2022	8,582
Scheduled principal payments on outstanding borrowings	174,519	$ 201,650	$ 0
Interest, 2018	1,326
Interest, 2019	3,870
Interest, 2020	1,993
Interest, 2021	813
Interest, 2022	159
Total interest portion on long-term debt	$ 8,161

Fair Value Measurements and D_3

Fair Value Measurements and Disclosures about the Fair Value of Financial Instruments (Balances Measured at Fair Value on a Recurring Basis) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	$ 10,973	$ 11,533
Fair Value Assets Level 1 To Level 2 Transfers Amount	0	0
Fair Value Assets Level 2 To Level 1 Transfers Amount	0	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Recurring [Member] | Mutual Fund [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	3,375	3,426
Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Recurring [Member] | Asset Backed Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	5,086	5,705
Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Recurring [Member] | Municipal Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	2,512	$ 2,402
Fair value inputs, level 3 [Member] | Fair Value, Measurements, Recurring [Member] | Contingent consideration [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	$ 3,376

Fair Value Measurements and D_4

Fair Value Measurements and Disclosures about the Fair Value of Financial Instruments (Estimated Fair Values and Carrying Amounts) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Jul. 27, 2018	Dec. 31, 2017	Sep. 30, 2017	Dec. 31, 2016
Assets, Fair Value Disclosure [Abstract]
Total cash and cash equivalents	$ 88,448		$ 67,146	$ 82,937	$ 61,757
Time deposits with banks	9,410		8,110
Restricted interest-earning deposits with banks	10,049		0
Federal Reserve Bank Stock	1,711		1,711
Servicing asset	0		0
Liabilities, Fair Value Disclosure [Abstract]
Deposits	700,107		809,315
Long-term borrowings	174,519	$ 201,650	0
Fair Value, Inputs, Level 2 [Member] | Money Market Funds [Member]
Assets, Fair Value Disclosure [Abstract]
Total cash and cash equivalents	32,900
Carrying (Reported) Amount, Fair Value Disclosure [Member]
Assets, Fair Value Disclosure [Abstract]
Total cash and cash equivalents	88,448		67,146
Time deposits with banks	9,410		8,110
Restricted interest-earning deposits with banks	10,049		0
Loans, net of allowance	477,316		370,865
Federal Reserve Bank Stock	1,711		1,711
Servicing asset	0		2,518
Liabilities, Fair Value Disclosure [Abstract]
Deposits	700,107		809,315
Long-term borrowings	174,519		0
Servicing liability	1,060		0
Estimate of Fair Value, Fair Value Disclosure [Member]
Assets, Fair Value Disclosure [Abstract]
Total cash and cash equivalents	88,448		67,146
Time deposits with banks	9,352		7,843
Restricted interest-earning deposits with banks	10,049		0
Loans, net of allowance	476,126		358,089
Federal Reserve Bank Stock	1,711		1,711
Servicing asset	0		2,554
Liabilities, Fair Value Disclosure [Abstract]
Deposits	667,964		803,470
Long-term borrowings	174,066		0
Servicing liability	$ 1,060		$ 0

Earnings Per Common Share (EPS

Earnings Per Common Share (EPS Basic) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Earnings Per Share, Basic [Abstract]
Net Income	$ 5,906	$ 3,305	$ 18,558	$ 9,398
Less: net income allocated to participating securities	(98)	(80)	(332)	(241)
Net income allocated to common stock	$ 5,808	$ 3,225	$ 18,226	$ 9,157
Weighted average common shares outstanding	12,423,769	12,527,182	12,426,240	12,551,334
Less: Unvested restricted stock awards considered participating securities	(208,856)	(306,801)	(225,175)	(325,759)
Adjusted weighted average common shares used in computing basic EPS	12,214,913	12,220,381	12,201,065	12,225,575
Basic earnings per share	$ 0.48	$ 0.26	$ 1.49	$ 0.75

Earnings Per Common Share (EP_2

Earnings Per Common Share (EPS Diluted) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Earnings Per Share, Diluted [Abstract]
Net income allocated to common stock	$ 5,808	$ 3,225	$ 18,226	$ 9,157
Adjusted weighted average common shares used in computing basic EPS	12,214,913	12,220,381	12,201,065	12,225,575
Add: Effect of dilutive stock options	81,813	37,541	68,013	29,260
Adjusted weighted average common shares used in computing diluted EPS	12,296,726	12,257,922	12,269,078	12,254,835
Diluted earnings per share	$ 0.47	$ 0.26	$ 1.49	$ 0.75
Antidilutive securities excluded from computation of earnings per share amount	135,401	114,084	138,893	91,068

Stockholders' Equity (Narrative

Stockholders' Equity (Narratives) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2019	Dec. 31, 2018	May 30, 2017	Jul. 29, 2014
Stock Repurchase [Abstract]
Stock Repurchase Program, Authorized Amount							$ 10,000	$ 15,000
Marlin Business Services Corp. [Member]
Regulatory Capital Requirements Miscellaneous Information [Abstract]
Total stockholders equity (regulatory)	$ 178,201		$ 178,201
Total Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	8.00%		8.00%
Tier One Leverage Capital Required for Capital Adequacy to Average Assets	4.00%		4.00%
Total Risk Based Capital to Risk Weighted Assets	18.72%		18.72%
Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	6.00%		6.00%
Common Equity Tier One Risk Based Capital Required For Capital Adequacy To Risk Weighted Assets	4.50%		4.50%
Common Equity Tier One Risk Based Capital Required To Be Well Capitalized To Risk Weighted Assets	6.50%		6.50%
Marlin Business Bank [Member]
Regulatory Capital Requirements Miscellaneous Information [Abstract]
Total stockholders equity (regulatory)	$ 136,048		$ 136,048
Total Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	15.00%		15.00%
Tier One Leverage Capital Required for Capital Adequacy to Average Assets	5.00%		5.00%
FDIC Agreement Capital Required To Be Well Capitalized To Risk Weighted Assets	15.00%		15.00%
Total Risk Based Capital to Risk Weighted Assets	17.92%		17.92%
Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	8.00%		8.00%
Common Equity Tier One Risk Based Capital Required For Capital Adequacy To Risk Weighted Assets	6.50%		6.50%
Common Equity Tier One Risk Based Capital Required To Be Well Capitalized To Risk Weighted Assets	6.50%		6.50%
New Capital Conservation Buffer					2.50%	1.875%
Instrument Equity Compensation Plan [Member]
Stock Repurchase [Abstract]
Stock Repurchased During Period, Average Cost Per Share	$ 27.74	$ 26.73	$ 26.53	$ 24.26
Stock Repurchased During Period, Shares	7,324	3,660	27,746	37,268
2017 Stock Repurchase Plan [Member]
Stock Repurchase [Abstract]
Stock Repurchase Program, Remaining Authorized Repurchase Amount	$ 6,500		$ 6,500
Stock Repurchased During Period, Average Cost Per Share	$ 28.56		$ 28.43	$ 25.54
Stock Repurchased During Period, Shares	30,242		47,967	23,490
2014 Stock Repurchase Plan [Member]
Stock Repurchase [Abstract]
Stock Repurchased During Period, Average Cost Per Share				$ 25.09
Stock Repurchased During Period, Shares				58,914

Stockholders' Equity (Regulator

Stockholders' Equity (Regulatory Capital Ratios) (Details)	Sep. 30, 2018USD ($)
Marlin Business Services Corp. [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Tier One Leverage Capital	$ 178,201,000
Tier One Leverage Capital Required for Capital Adequacy	45,768,000
Tier One Leverage Capital Required to be Well Capitalized	57,210,000
Common Equity Tier One Risk Based Capital	178,201,000
Common Equity Tier One Risk Based Capital Required For Capital Adequacy	45,922,000
Common Equity Tier One Risk Based Capital Required To Be Well Capitalized	66,332,000
Tier One Risk Based Capital	178,201,000
Tier One Risk Based Capital Required for Capital Adequacy	61,230,000
Tier One Risk Based Capital Required to be Well Capitalized	81,639,000
Total Risk Based Capital	190,996,000
Total Risk Based Capital Required for Capital Adequacy	81,639,000
Total Risk Based Capital Required to be Well Capitalized	$ 102,049,000
Tier One Leverage Capital to Average Assets	15.57%
Tier One Leverage Capital Required for Capital Adequacy to Average Assets	4.00%
Tier One Leverage Capital Required to be Well Capitalized to Average Assets	5.00%
Common Equity Tier One Risk Based Capital To Risk Weighted Assets	17.46%
Common Equity Tier One Risk Based Capital Required For Capital Adequacy To Risk Weighted Assets	4.50%
Common Equity Tier One Risk Based Capital Required To Be Well Capitalized To Risk Weighted Assets	6.50%
Tier One Risk Based Capital to Risk Weighted Assets	17.46%
Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	6.00%
Tier One Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets	8.00%
Total Risk Based Capital to Risk Weighted Assets	18.72%
Total Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	8.00%
Total Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets	10.00%
Marlin Business Bank [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Tier One Leverage Capital	$ 136,048,000
Tier One Leverage Capital Required for Capital Adequacy	48,369,000
Tier One Leverage Capital Required to be Well Capitalized	48,369,000
Common Equity Tier One Risk Based Capital	136,048,000
Common Equity Tier One Risk Based Capital Required For Capital Adequacy	53,079,000
Common Equity Tier One Risk Based Capital Required To Be Well Capitalized	53,079,000
Tier One Risk Based Capital	136,048,000
Tier One Risk Based Capital Required for Capital Adequacy	65,328,000
Tier One Risk Based Capital Required to be Well Capitalized	65,328,000
Total Risk Based Capital	146,317,000
Total Risk Based Capital Required for Capital Adequacy	122,491,000
Total Risk Based Capital Required to be Well Capitalized	$ 81,661,000
Tier One Leverage Capital to Average Assets	14.06%
Tier One Leverage Capital Required for Capital Adequacy to Average Assets	5.00%
Tier One Leverage Capital Required to be Well Capitalized to Average Assets	5.00%
Common Equity Tier One Risk Based Capital To Risk Weighted Assets	16.66%
Common Equity Tier One Risk Based Capital Required For Capital Adequacy To Risk Weighted Assets	6.50%
Common Equity Tier One Risk Based Capital Required To Be Well Capitalized To Risk Weighted Assets	6.50%
Tier One Risk Based Capital to Risk Weighted Assets	16.66%
Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	8.00%
Tier One Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets	8.00%
Total Risk Based Capital to Risk Weighted Assets	17.92%
Total Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	15.00%
Total Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets	10.00%	[1]
[1]	(1 ) MBB is required to maintain “well-capitalized” status and must also maintain a total risk-based capital ratio greater than 15% pursuant to the FDIC Agreement.

Stock-Based Compensation (Narra

Stock-Based Compensation (Narratives) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended				9 Months Ended
	Sep. 30, 2018	Mar. 31, 2018	Sep. 30, 2017	Mar. 31, 2017	Sep. 30, 2018	Sep. 30, 2017
Stock-based Compensation Arrangements [Line Items]
Equity Compensation Plan, Aggregate Number of Shares Authorized	1,200,000				1,200,000
Equity Compensation Plan, Number of Shares Available for Grant	317,800				317,800
Number of Shares, Stock Options Granted					68,689
Stock-based Compensation Expense	$ 900		$ 700		$ 2,594	$ 2,213
Stock Options Exercised, Number of Shares					909
Tax Benefit from Stock-based Compensation					$ 300	$ 400
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value					$ 29.97
Common Stock Closing Price Per Share	$ 28.85				$ 28.85
Stock Options [Member]
Stock-based Compensation Arrangements [Line Items]
Number of Shares, Stock Options Granted	0		0		68,689	115,883
Stock-based Compensation Expense	$ 100		$ 100		$ 200	$ 100
Stock Options Exercised, Number of Shares	0		0
Stock Options Exercised, Total Intrinsic Value					100	$ 400
Total Compensation Cost Not yet Recognized on Nonvested Stock-based Awards	$ 700				$ 700
Compensation Cost Not yet Recognized on Nonvested Stock-based Awards, Period for Recognition in Years					1 year 6 months
Weighted average fair value of options granted					$ 7.21	$ 6.56
Stock Options [Member] | Director [Member]
Stock-based Compensation Arrangements [Line Items]
Stock-based Awards, Vesting Period in Years					1 year
Stock Options [Member] | Minimum [Member]
Stock-based Compensation Arrangements [Line Items]
Stock-based Awards, Vesting Period in Years					3 years
Stock Options [Member] | Maximum [Member]
Stock-based Compensation Arrangements [Line Items]
Stock-based Awards, Vesting Period in Years					4 years
Restricted Stock [Member]
Stock-based Compensation Arrangements [Line Items]
Equity Compensation Plan, Aggregate Number of Shares Authorized	1,000,000				1,000,000
Equity Compensation Plan, Number of Shares Available for Grant	280,160				280,160
Stock-based Compensation Expense	$ 300		$ 300		$ 1,100	$ 1,500
Total Compensation Cost Not yet Recognized on Nonvested Stock-based Awards	$ 2,300				2,300
Compensation Cost Not yet Recognized on Nonvested Stock-based Awards, Period for Recognition in Years	3 years 10 months
Stock-based Awards Other Than Options, Subject to Performance Acceleration, Grants in Period	0
Stock-based Awards Other Than Options, Contingent on Performance, Grants in Period	0
Stock-based Compensation Expense Due to Performance Acceleration		$ 300		$ 500
Total Compensation Cost Not yet Recognized on Nonvested Stock-based Awards, Portion Subject to Acceleration	$ 200				200
Total Compensation Cost Not yet Recognized on Nonvested Stock-based Awards, Portion Subject to Acceleration, Period for Recognition, in Years	6 months
Stock-based Awards Other Than Options, Additional Grants Contingently Issuable	8,533
Stock-based Awards Other than Options, Vested in Period, Total Fair Value	$ 700		$ 300		$ 2,500	$ 2,900
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 100,000		$ 300,000		$ 500,000	$ 1,100,000
Restricted Stock [Member] | Minimum [Member]
Stock-based Compensation Arrangements [Line Items]
Stock-based Awards, Vesting Period in Years	3 years
Stock-based Awards Other Than Options, Additional Grants Contingently Issuable Achievement Threshold	100.00%
Restricted Stock [Member] | Minimum [Member] | Director [Member]
Stock-based Compensation Arrangements [Line Items]
Stock-based Awards, Vesting Period in Years	6 months
Restricted Stock [Member] | Maximum [Member]
Stock-based Compensation Arrangements [Line Items]
Stock-based Awards, Vesting Period in Years					7 years
Restricted Stock [Member] | Maximum [Member] | Director [Member]
Stock-based Compensation Arrangements [Line Items]
Stock-based Awards, Vesting Period in Years	7 years
Performance-Based and Market-Based RSUs [Member]
Stock-based Compensation Arrangements [Line Items]
Stock-based Compensation Expense	$ 600		$ 300		$ 1,300	$ 600
Total Compensation Cost Not yet Recognized on Nonvested Stock-based Awards	$ 3,500				$ 3,500
Compensation Cost Not yet Recognized on Nonvested Stock-based Awards, Period for Recognition in Years	1 year 8 months
Stock-based Awards Other Than Options, Contingent on Performance, Grants in Period					275,842
Total Compensation Cost Not yet Recognized on Nonvested Stock-based Awards, Portion Subject to Acceleration	$ 1,800				$ 1,800
Total Compensation Cost Not yet Recognized on Nonvested Stock-based Awards, Portion Subject to Acceleration, Period for Recognition, in Years	1 year 10 months
Stock-based Awards Other Than Options, Additional Grants Contingently Issuable					164,533
Stock-based Awards Other than Options, Vested in Period, Total Fair Value					$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value					$ 28.25
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments RSUs Grants In Period Weighted Average Grant Date Fair Value						$ 13.32
Performance-Based and Market-Based RSUs [Member] | Minimum [Member]
Stock-based Compensation Arrangements [Line Items]
Stock-based Awards, Vesting Period in Years					1 year
Performance-Based and Market-Based RSUs [Member] | Maximum [Member]
Stock-based Compensation Arrangements [Line Items]
Stock-based Awards, Vesting Period in Years					3 years
Service-Based RSUs [Member]
Stock-based Compensation Arrangements [Line Items]
Stock-based Awards, Grants in Period, Aggregate Grant Date Fair Value	$ 0		$ 0		$ 2,400	$ 2,400
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value					$ 28.26
Service-Based RSUs [Member] | Minimum [Member]
Stock-based Compensation Arrangements [Line Items]
Stock-based Awards, Vesting Period in Years					3 years
Service-Based RSUs [Member] | Maximum [Member]
Stock-based Compensation Arrangements [Line Items]
Stock-based Awards, Vesting Period in Years					4 years

Stock-Based Compensation (Summa

Stock-Based Compensation (Summary of Option Activity) (Details) - $ / shares	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Stock-based Compensation Arrangements, Options, Outstanding [Roll Forward]
Number of Shares Outstanding, Beginning of Period	96,985
Number of Shares, Stock Options Granted	68,689
Number of Shares, Stock Options Exercised	(909)
Number of Shares, Forfeited	(2,807)
Number of Shares, Expired	(507)
Number of Shares Outstanding, End of Period	161,451
Weighted Average Exercise Price Per Share, Outstanding at Beginning of Period	$ 25.75
Weighted Average Exercise Price Per Share, Granted	28.25
Weighted Average Exercise Price Per Share, Exercised	25.75
Weighted Average Exercise Price Per Share, Forfeitures	25.75
Weighted Average Exercise Price Per Share, Expired	25.75
Weighted Average Exercise Price Per Share, Outstanding at End of Period	$ 26.81
Stock-based Compensation Arrangements [Abstract]
Risk-free interest rate	2.64%	1.82%
Expected option life	4 years 6 months	4 years 6 months
Expected volatility	32.32%	34.62%
Dividend yield	1.98%	2.17%

Stock-Based Compensation (Sum_2

Stock-Based Compensation (Summary of Stock Options Outstanding and Exercisable) (Details) - USD ($)	9 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding, Number of Shares	161,451	96,985
Options Outstanding, Weighted Average Remaining Life (Years)	5 years 11 months
Options Outstanding, Weighted Average Exercise Price	$ 26.81	$ 25.75
Options Outstanding, Aggregate Intrinsic Value	$ 329,000
Options Exercisable, Number of Shares	30,289
Options Exercisable, Weighted Average Remaining Life (Years)	5 years 6 months
Options Exercisable, Weighted Average Exercise Price	$ 25.75
Options Exercisable, Aggregate Intrinsic Value	$ 94,000
$25.75 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding and Exercisable, Lower Price in Range Category	$ 25.75
Options Outstanding and Exercisable, Upper Price in Range Category	$ 25.75
Options Outstanding, Number of Shares	92,762
Options Outstanding, Weighted Average Remaining Life (Years)	5 years 6 months
Options Outstanding, Weighted Average Exercise Price	$ 25.75
Options Outstanding, Aggregate Intrinsic Value	$ 288,000
Options Exercisable, Number of Shares	30,289
Options Exercisable, Weighted Average Remaining Life (Years)	5 years 6 months
Options Exercisable, Weighted Average Exercise Price	$ 25.75
Options Exercisable, Aggregate Intrinsic Value	$ 94,000
$28.25 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding and Exercisable, Lower Price in Range Category	$ 28.25
Options Outstanding and Exercisable, Upper Price in Range Category	$ 28.25
Options Outstanding, Number of Shares	68,689
Options Outstanding, Weighted Average Remaining Life (Years)	6 years 6 months
Options Outstanding, Weighted Average Exercise Price	$ 28.25
Options Outstanding, Aggregate Intrinsic Value	$ 41,000
Options Exercisable, Number of Shares	0
Options Exercisable, Weighted Average Remaining Life (Years)	0 years
Options Exercisable, Weighted Average Exercise Price	$ 0
Options Exercisable, Aggregate Intrinsic Value	$ 0

Stock-Based Compensation (Sum_3

Stock-Based Compensation (Summary of Non-Vested Restricted Stock Activity) (Details)	9 Months Ended
	Sep. 30, 2018$ / sharesshares	Sep. 30, 2017$ / shares
Stock-based Compensation Arrangements, Restricted Stock, Nonvested [Roll Forward]
Shares Outstanding, Beginning of Period | shares	277,617
Shares, Granted | shares	17,556
Shares, Vested | shares	(91,564)
Shares, Forfeited | shares	(8,905)
Shares Outstanding, End of Period | shares	194,704
Weighted Average Grant-Date Fair Value, Outstanding at Beginning of Period	$ 17.51
Weighted Average Grant-Date Fair Value, Granted	29.97
Weighted Average Grant-Date Fair Value, Vested	15.09
Weighted Average Grant-Date Fair Value, Forfeited	19.38
Weighted Average Grant-Date Fair Value, Outstanding at End of Period	$ 19.69
Stock-based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions And Methodology [Abstract]
Risk-free interest rate	2.64%	1.82%
Expected volatility	32.32%	34.62%
Performance-Based and Market-Based RSUs [Member]
Stock-based Compensation Arrangements, Restricted Stock, Nonvested [Roll Forward]
Shares Outstanding, Beginning of Period | shares	158,553
Shares, Granted | shares	35,056
Shares, Forfeited | shares	(1,688)
Shares Outstanding, End of Period | shares	191,921
Weighted Average Grant-Date Fair Value, Outstanding at Beginning of Period	$ 15.13
Weighted Average Grant-Date Fair Value, Granted	28.25
Weighted Average Grant-Date Fair Value, Forfeited	25.75
Weighted Average Grant-Date Fair Value, Outstanding at End of Period	17.43
Stock-based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions And Methodology [Abstract]
Grant date stock price	$ 0	$ 25.75
Risk-free interest rate	0.00%	1.72%
Expected volatility	0.00%	33.42%
Service-Based RSUs [Member]
Stock-based Compensation Arrangements, Restricted Stock, Nonvested [Roll Forward]
Shares Outstanding, Beginning of Period | shares	25,840
Shares, Granted | shares	49,463
Shares, Forfeited | shares	(1,775)
Shares, Converted | shares	(8,059)
Shares Outstanding, End of Period | shares	65,469
Weighted Average Grant-Date Fair Value, Outstanding at Beginning of Period	$ 25.63
Weighted Average Grant-Date Fair Value, Granted	28.26
Weighted Average Grant-Date Fair Value, Forfeited	27.24
Weighted Average Grant-Date Fair Value, Converted	25.75
Weighted Average Grant-Date Fair Value, Outstanding at End of Period	$ 27.56

Subsequent Events (Narratives)

Subsequent Events (Narratives) (Details) - Subsequent Event [Member] $ / shares in Units, $ in Millions	Nov. 01, 2018USD ($)$ / shares
Subsequent Event [Line Items]
Cash dividend declared on common stock, payable date	Nov. 23, 2018
Cash dividend declared on common stock, date of record	Nov. 12, 2018
Dividends Payable, Amount Per Share | $ / shares	$ 0.14
Dividends Payable | $	$ 1.7