Marlin Business Services (MRLN) 10-Q 30 Jul 21 2021 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2021	Jul. 23, 2021
Document And Entity Information [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document transition report	false
Entity File Number	000-50448
Entity registrant name	MARLIN BUSINESS SERVICES CORP.
Entity Incorporation, State or Country Code	PA
Entity Tax Identification Number	38-3686388
Address Line 1	300 Fellowship Road
Name of the City or Town	Mount Laurel
Entity Address, State or Province	NJ
Postal or zip code	08054
Area code	888
Phone number	479-9111
Entity current reporting status	Yes
Entity Interactive Data Current	Yes
Security 12b Title	Common Stock, $.01 per share
Entity filer category	Accelerated Filer
Trading Symbol	MRLN
Security Exchange Name	NASDAQ
Entity Shell Company	false
Entity Small Business	false
Entity Emerging Growth Company	false
Entity common stock shares outstanding		12,026,456
Document Fiscal Year Focus	2021
Entity central index key	0001260968
Amendment flag	false
Document Fiscal Period Focus	Q2
Current fiscal year end date	--12-31
Document period end date	Jun. 30, 2021

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
ASSETS
Cash and due from banks	$ 4,451,000	$ 5,473,000
Interest-earning deposits with banks	109,801,000	130,218,000
Total cash and cash equivalents	114,252,000	135,691,000
Time deposits with banks	3,486,000	5,967,000
Restricted interest-earning deposits related to consolidated VIEs	3,799,000	4,719,000
Investment securities (amortized cost of $12.4 million and $11.5 million at June 30, 2021 and December 31, 2020, respectively)	12,580,000	11,624,000
Net investment in leases and loans [abstract]
Leases	308,191,000	337,159,000
Loans	520,920,000	532,125,000
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	829,111,000	869,284,000
Allowance for credit losses	(28,757,000)	(44,228,000)
Total net investment in leases and loans	800,354,000	825,056,000
Intangible assets	5,343,000	5,678,000
Operating lease right-of-use assets	7,458,000	7,623,000
Property and equipment, net	9,043,000	8,574,000
Property tax receivables, net of allowance	9,855,000	6,854,000
Other assets	19,269,000	10,212,000
Total assets	985,439,000	1,021,998,000
LIABILITIES AND STOCKHOLDERS' EQUITY
Deposits	697,805,000	729,614,000
Operating lease liabilities	8,326,000	8,700,000
Other liabilities:
Sales and property taxes payable	7,224,000	6,316,000
Accounts payable and accrued expenses	18,961,000	27,734,000
Net deferred income tax liability	24,817,000	22,604,000
Total liabilities	774,360,000	825,633,000
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; 12,026,473 and 11,974,530 shares issued and outstanding at June 30, 2021 and December 31, 2020, respectively	120,000	120,000
Additional paid-in capital	77,279,000	76,323,000
Accumulated other comprehensive income	165,000	69,000
Retained earnings	133,515,000	119,853,000
Total stockholders' equity	211,079,000	196,365,000
Total liabilities and stockholders' equity	985,439,000	1,021,998,000
Variable Interest Entity, Primary Beneficiary [Member]
Net investment in leases and loans [abstract]
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	17,000,000	30,400,000
Long-term borrowings related to consolidated VIEs	$ 17,227,000	$ 30,665,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) (Unaudited) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Consolidated Balance Sheets [Abstract]
Investment securities at amortized cost	$ 12,400	$ 11,500
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	12,026,473	11,974,530
Common stock shares outstanding	12,026,473	11,974,530
Variable Interest Entity [Line Items]
Notes receivable gross	$ 829,111	$ 869,284
Variable Interest Entity, Primary Beneficiary [Member]
Variable Interest Entity [Line Items]
Notes receivable gross	$ 17,000	$ 30,400

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Consolidated Statements of Operations (Unaudited)
Interest income	$ 17,678	$ 24,248	$ 35,966	$ 50,713
Fee income	2,313	2,450	4,768	5,216
Interest and fee income	19,991	26,698	40,734	55,929
Interest expense	2,819	5,428	6,082	11,108
Net interest and fee income	17,172	21,270	34,652	44,821
Provision for credit losses	(9,891)	18,806	(12,827)	43,956
Net interest and fee income after provision for credit losses	27,063	2,464	47,479	865
Non-interest income:
Gain on leases and loans sold	0	57	0	2,339
Insurance premiums written and earned	1,943	2,249	3,941	4,531
Other income	1,554	1,489	8,128	9,128
Non-interest income	3,497	3,795	12,069	15,998
Non-interest expense:
Salaries and benefits	8,461	7,668	16,834	17,187
General and administrative	8,377	5,847	19,623	19,452
Goodwill impairment	0	0	0	6,735
Non-interest expense	16,838	13,515	36,457	43,374
Income (loss) before income taxes	13,722	(7,256)	23,091	(26,511)
Income tax expense (benefit)	3,466	(1,374)	5,984	(8,808)
Net income (loss)	$ 10,256	$ (5,882)	$ 17,107	$ (17,703)
Basic earnings (loss) per share	$ 0.85	$ (0.50)	$ 1.43	$ (1.50)
Diluted earnings (loss) per share	$ 0.84	$ (0.50)	$ 1.41	$ (1.50)

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Comprehensive Income
Net income (loss)	$ 10,256	$ (5,882)	$ 17,107	$ (17,703)
Other Comprehensive Income:
Increase in fair value of debt securities available for sale	377	88	130	37
Tax effect	(97)	(22)	(34)	(9)
Total other comprehensive income	280	66	96	28
Comprehensive income (loss)	$ 10,536	$ (5,816)	$ 17,203	$ (17,675)

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)		Total	Adoption Impact [Member]	Common Stock [Member]	Common Stock [Member]Adoption Impact [Member]	Additional Paid-In Capital [Member]	Additional Paid-In Capital [Member]Adoption Impact [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Accumulated Other Comprehensive Income (Loss) [Member]Adoption Impact [Member]	Retained Earnings [Member]	Retained Earnings [Member]Adoption Impact [Member]
Balance at Dec. 31, 2019		$ 214,956,000		$ 121,000		$ 79,665,000		$ 58,000		$ 135,112,000
Balance (Accounting Standards Update ("ASU") 2016-13 and related ASUs collectively referred to as "CECL" [Member]) at Dec. 31, 2019	[1]		$ (8,877,000)		$ 0		$ 0		$ 0		$ (8,877,000)
Repurchase of common stock		(4,538,000)		(3,000)		(4,535,000)		0		0
Exercise of stock options		0		1,000		(1,000)		0		0
Stock option compensation recognized		518,000		0		518,000		0		0
Net change in unrealized gain/loss on securities available for sale, net of tax		(38,000)		0		0		(38,000)		0
Net income (loss)		(11,821,000)		0		0		0		(11,821,000)
Cash dividends paid ($0.14 per share)		(1,710,000)		0		0		0		(1,710,000)
Balance at Mar. 31, 2020		188,490,000		$ 119,000		75,647,000		20,000		112,704,000
Balance, Shares at Dec. 31, 2019				12,113,585
Repurchase of common stock, shares				(285,593)
Stock issued in connection with restricted, stock and RSU's, net of forfeitures				56,481
Balance, Shares at Mar. 31, 2020				11,884,473
Balance at Dec. 31, 2019		214,956,000		$ 121,000		79,665,000		58,000		135,112,000
Balance (Accounting Standards Update ("ASU") 2016-13 and related ASUs collectively referred to as "CECL" [Member]) at Dec. 31, 2019	[1]		$ (8,877,000)		$ 0		$ 0		$ 0		$ (8,877,000)
Net income (loss)		(17,703,000)
Balance at Jun. 30, 2020		181,004,000		$ 119,000		75,606,000		86,000		105,193,000
Balance, Shares at Dec. 31, 2019				12,113,585
Balance, Shares at Jun. 30, 2020				11,942,247
Balance at Mar. 31, 2020		188,490,000		$ 119,000		75,647,000		20,000		112,704,000
Issuance of common stock		120,000		0		120,000		0		0
Repurchase of common stock		(12,000)		0		(12,000)		0		0
Stock option compensation recognized		(149,000)		0		(149,000)		0		0
Net change in unrealized gain/loss on securities available for sale, net of tax		66,000		0		0		66,000		0
Net income (loss)		(5,882,000)		0		0		0		(5,882,000)
Cash dividends paid ($0.14 per share)		(1,629,000)		0		0		0		(1,629,000)
Balance at Jun. 30, 2020		181,004,000		$ 119,000		75,606,000		86,000		105,193,000
Balance, Shares at Mar. 31, 2020				11,884,473
Issuance of common stock, shares				14,891
Repurchase of common stock, shares				(1,897)
Stock issued in connection with restricted, stock and RSU's, net of forfeitures				44,780
Balance, Shares at Jun. 30, 2020				11,942,247
Balance at Dec. 31, 2020		196,365,000		$ 120,000		76,323,000		69,000		119,853,000
Repurchase of common stock		(224,000)		0		(224,000)		0		0
Stock option compensation recognized		583,000		0		583,000		0		0
Net change in unrealized gain/loss on securities available for sale, net of tax		(184,000)		0		0		(184,000)		0
Net income (loss)		6,851,000		0		0		0		6,851,000
Cash dividends paid ($0.14 per share)		(1,689,000)		0		0		0		(1,689,000)
Balance at Mar. 31, 2021		$ 201,702,000		$ 120,000		76,682,000		(115,000)		125,015,000
Balance, Shares at Dec. 31, 2020		11,974,530		11,974,530
Repurchase of common stock, shares				(16,038)
Stock issued in connection with restricted, stock and RSU's, net of forfeitures				50,831
Balance, Shares at Mar. 31, 2021				12,009,323
Balance at Dec. 31, 2020		$ 196,365,000		$ 120,000		76,323,000		69,000		119,853,000
Net income (loss)		17,107,000
Balance at Jun. 30, 2021		$ 211,079,000		$ 120,000		77,279,000		165,000		133,515,000
Balance, Shares at Dec. 31, 2020		11,974,530		11,974,530
Balance, Shares at Jun. 30, 2021		12,026,473		12,026,473
Balance at Mar. 31, 2021		$ 201,702,000		$ 120,000		76,682,000		(115,000)		125,015,000
Repurchase of common stock		(3,000)		0		(3,000)		0		0
Stock option compensation recognized		600,000		0		600,000		0		0
Net change in unrealized gain/loss on securities available for sale, net of tax		280,000		0		0		280,000		0
Net income (loss)		10,256,000		0		0		0		10,256,000
Cash dividends paid ($0.14 per share)		(1,756,000)		0		0		0		(1,756,000)
Balance at Jun. 30, 2021		$ 211,079,000		$ 120,000		$ 77,279,000		$ 165,000		$ 133,515,000
Balance, Shares at Mar. 31, 2021				12,009,323
Repurchase of common stock, shares				(124)
Stock issued in connection with restricted, stock and RSU's, net of forfeitures				17,274
Balance, Shares at Jun. 30, 2021		12,026,473		12,026,473
[1]	(1)

Consolidated Statements of St_2

Consolidated Statements of Stockholders' Equity (Parenthetical) (Unaudited) - $ / shares	3 Months Ended
	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2020	Mar. 31, 2020
Statements Of Stockholders Equity [Abstract]
Cash dividends paid per share	$ 0.14	$ 0.14	$ 0.14	$ 0.14

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Cash flows from operating activities:
Net income (loss)	$ 17,107	$ (17,703)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	1,813	2,059
Stock-based compensation	1,183	369
Goodwill impairment	0	6,735
Change in fair value of equity securities	56	(89)
Provision for credit losses	(12,827)	43,956
Change in net deferred income tax liability	2,177	(6,047)
Amortization of deferred initial direct costs and fees	5,064	6,393
Gain on equipment disposed	0	(37)
Gain on leases sold	0	(2,339)
Leases originated for sale	0	(4,820)
Proceeds from sale of leases originated for sale	0	5,058
Noncash lease expense	425	872
Effect of changes in other operating items:
Other assets	(12,317)	(7,665)
Other liabilities	(9,227)	(1,320)
Net cash (used in) provided by operating activities	(6,546)	25,422
Cash flows from investing activities:
Net change in time deposits with banks	2,481	2,986
Purchases of equipment for lease contracts and funds used to originate loans	(187,852)	(229,512)
Principal collections on leases and loans	219,357	237,797
Proceeds from sale of leases originated for investment	0	21,337
Security deposits collected, net of refunds	2	(129)
Proceeds from the sale of equipment	1,600	1,151
Acquisitions of property and equipment	(1,659)	(1,790)
Purchase of investment securities	(1,571)	(37)
Principle payments received on securities available for sale	728	816
Net cash provided by investing activities	33,086	32,619
Cash flows from financing activities:
Net change in deposits	(31,809)	63,059
Term securitization repayments	(13,504)	(25,402)
Business combinations earn-out consideration payments	0	(168)
Issuances of common stock	0	120
Repurchases of common stock	(227)	(4,550)
Dividends paid	(3,359)	(3,349)
Net cash (used in) provided by financing activities	(48,899)	29,710
Net increase in total cash, cash equivalents and restricted cash	(22,359)	87,751
Total cash, cash equivalents and restricted cash, beginning of period	140,410	130,027
Total cash, cash equivalents and restricted cash, end of period	118,051	217,778
Supplemental disclosures of cash flow information:
Cash paid for interest on deposits and borrowings	6,023	11,368
Net cash paid for income taxes	21,825	1,868
Leases and loans transferred into held for sale from investment	0	19,235
Supplemental disclosures of non cash investing activities:
Purchase of equipment for lease contracts and loans originated	3,194	4,106
Reconciliation of Cash, cash equivalents and restricted cash to the Consolidated Balance Sheets
Cash and Cash Equivalents	114,252	211,706
Restricted interest-earning deposits	3,799	6,072
Cash, cash equivalents and restricted cash at end of period	$ 118,051	$ 217,778

The Company

The Company	6 Months Ended
	Jun. 30, 2021
The Company [Abstract]
The company	NOTE 1 – The Company We are a nationwide Pennsylvania 2003 . In 2008, we opened Marlin Business Bank (“MBB”), a commercial bank chartered Utah member of the Federal Reserve System, which serves as the Company’s Deposit Insurance Corporation (“FDIC”)-insured deposits. In 2009, subject to the Bank Holding Company Act and in 2010, the Federal Reserve Marlin Business Services Corp.’s pursuant to Sections 4(k) and (l) of the Bank Holding Company Act and Such election permits Marlin Business Services Corp. to engage activity, including AssuranceOne, Ltd. (“AssuranceOne”). On April 18, 2021, the Company entered into an Agreement and Plan of Merger Company, Madeira shares of the Company’s common converted into the merger consideration specified Company with and into HPS Merger Sub, with the Company unanimously approved the Merger. by the Company’s shareholders; governmental and authority and termination of its FDIC insured deposits (a process we refer References to the “Company,” wholly-owned subsidiaries, unless the context otherwise requires.

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2021
Summary of Significant Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 2 – Summary of Significant Accounting Policies Basis of financial statement presentation. its wholly-owned subsidiaries. Marlin Leasing Corporation (“MLC”) and are aggregated for financial reporting purposes as they exhibit similar economic portfolio and have a single consolidated product offering in consolidation. The accompanying unaudited consolidated financial statements present results of operations for the three- and six -month periods ended June 30, 2021 ended June 30, 2021 and 2020. which include normal and recurring adjustments, necessary for the interim periods presented. financial statements and note disclosures included in the Company’s Securities and Exchange Commission (“SEC”) on March 5, 2021. The interim financial statements are not necessarily indicative of the results of other period. Use of Estimates. affect the reported amounts of assets and liabilities and disclosure statements and the reported amounts of revenues and expenses during income recognition, the residual values of leased equipment, the fee receivables, the fair value of financial instruments, estimated losses from could differ from those estimates. Income taxes. Our statutory tax rate, which is a combination of federal and state income taxes, 25.2 % and 25.4 % for the three months ended June 30, 2021 and June 30, 2020, respectively. For the six months ended June 30, 2021, our effective tax rate was 25.9 %. For the six months ended June 30, 2020, our effective tax rate was 33.2 %, driven by a $ 3.2 million discrete benefit, resulting from certain provisions in the Coronavirus Economic Security Act (“CARES Act”) that allow for a remeasurement For the three and six-month periods ended June 30, 2021, our effective 25.3 % and 25.9 %, respectively. During the second quarter of 2021, the Company made a $ 19.8 current tax receivable balance of $ 10.5 filing during the second half of 2021. The Company’s IRS federal an IRS refund claim closed in the second quarter of 2021 with no 2017 tax year to the present under regular statute of limitations. Significant Accounting Policies. There have been no significant changes to our Significant Accounting Annual Report on Form 10-K for the year ended December 31, Recently Adopted Accounting Standards . Credit Losses. ASU 2016-13, Financial Instruments - Credit Losses (Topic ASUs collectively referred to as “CECL”. The Company adopted the guidance in these ASUs, effective January new standard’s provisions which the guidance was effective (i.e., modified retrospective December 31, 2020 for a detailed discussion of our adoption of Income Taxes . In December 2019, the FASB Income Taxes, which its application. fiscal years beginning after December 15, 2020, including interim periods January 1, 2021, and the adoption did not have a material impact on our

Non-Interest Income

Non-Interest Income	6 Months Ended
	Jun. 30, 2021
Non-interest Income [Abstract]
Non-interest Income [Text Block]	NOTE 3 – Non-Interest Income The following table summarizes non-interest income for the periods Three Months Ended Six Months Ended June 30, June 30, (Dollars in thousands) 2021 2020 2021 2020 Insurance premiums written and earned $ 1,943 $ 2,249 $ 3,941 $ 4,531 Gain on sale of leases and loans — 57 — 2,339 Other income: Property tax (loss) income 20 (380) 5,040 5,124 Servicing income 307 489 693 1,055 Net gains recognized during the period on equity securities 10 31 (56) 89 Non-interest income - other than from contracts with customers 2,280 2,446 9,618 13,138 Other income: Insurance policy fees 747 873 1,519 1,791 Property tax administrative fees on leases 206 236 409 470 ACH payment fees 63 36 122 108 Referral fees 21 14 31 108 Other 180 190 370 383 Non-interest income from contracts with customers 1,217 1,349 2,451 2,860 Total non-interest income $ 3,497 $ 3,795 $ 12,069 $ 15,998

Investments securities

Investments securities	6 Months Ended
	Jun. 30, 2021
Investment securities [Abstract]
Investment securities [Text Block]	NOTE 4 - Investment Securities The Company had the following investment securities as of the dates presented: June 30, December 31, (Dollars in thousands) 2021 2020 Equity Securities Mutual fund $ 3,730 $ 3,760 Debt Securities, Available Asset-backed securities ("ABS") 4,974 3,719 Municipal securities 3,876 4,145 $ 12,580 $ 11,624 The following schedule summarizes changes in fair value of equity securities period presented: Three Months Ended June 30, Six Months Ended June 30, (Dollars in thousands) 2021 2020 2021 2020 Net gains (losses) recognized during the period on equity securities $ 10 $ 31 $ (56) $ 89 Less: Net gains recognized during the period — — — — Unrealized gains recognized during the reporting period $ 10 $ 31 $ (56) $ 89 Available for The following schedule is a summary of available for sale investments as of the June 30, 2021 Gross Gross Amortized Unrealized Unrealized Estimated Cost Gains Losses Fair Value (Dollars in thousands) ABS $ 4,933 $ 42 $ (1) $ 4,974 Municipal securities 3,672 205 (1) 3,876 $ 8,605 $ 247 $ (2) $ 8,850 December 31, 2020 Gross Gross Amortized Unrealized Unrealized Estimated Cost Gains Losses Fair Value (Dollars in thousands) ABS $ 3,666 $ 53 $ — $ 3,719 Municipal securities 4,082 64 (1) 4,145 $ 7,748 $ 117 $ (1) $ 7,864 The Company evaluates its available for sale securities in an unrealized loss position quarterly basis. The Company did not recognize any other than temporary 30, 2021 and June 30, 2020. The following tables present the aggregate amount of unrealized losses on securities classified according to the amount of time those securities December 31, 2020: June 30, 2021 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) ABS $ (1) $ 1,588 $ — $ — $ (1) $ 1,588 Municipal securities (1) 71 — — (1) 71 Total available for sale investment securities $ (2) $ 1,659 $ — $ — $ (2) $ 1,659 December 31, 2020 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) Municipal securities $ (1) $ 141 $ — $ — $ (1) $ 141 Total available for sale investment securities $ (1) $ 141 $ — $ — $ (1) $ 141 The following table presents the amortized cost, fair value, and weighted average 2021, the right to call or prepay obligations with or without penalties: Distribution of Maturities 1 Year Over 10 or Less 5 Years 10 Years Years Total (Dollars in thousands) Amortized Cost: ABS $ 1,480 $ 204 $ 1,660 $ 1,589 $ 4,933 Municipal securities 5 253 3,342 72 3,672 Total available for sale investments $ 1,485 $ 457 $ 5,002 $ 1,661 $ 8,605 Estimated fair value $ 1,501 $ 463 $ 5,086 $ 1,659 $ 8,709 Weighted-average 2.26% 1.79% 1.84% 1.81% 1.90%

Net Investment in Leases and Lo

Net Investment in Leases and Loans	6 Months Ended
	Jun. 30, 2021
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: June 30, 2021 December 31, 2020 (Dollars in thousands) Minimum lease payments receivable $ 322,598 $ 354,298 Estimated residual value of equipment 25,544 26,983 Unearned lease income, net of initial direct costs and fees deferred (39,564) (43,737) Security deposits (387) (385) Total leases 308,191 337,159 Commercial loans, net of origination costs and fees deferred Working 24,688 20,034 CRA (1) 1,164 1,091 Equipment loans (2) 432,681 449,149 CVG 62,387 61,851 Total commercial 520,920 532,125 Net investment in leases and loans, excluding allowance 829,111 869,284 Allowance for credit losses (28,757) (44,228) Total net investment $ 800,354 $ 825,056 CRA loans are comprised of loans originated under a line of credit to satisfy its obligations under the Community Reinvestment Act of 1977 (“CRA”). (2) Equipment loans are comprised of Equipment Finance Agreements, Installment Purchase Agreements and other loans. In response to COVID-19, starting in mid-March 2020, the Company order to assist our small-business customers. At June 30, 2021, $ 18.1 securitization balance and $ 55.3 the Federal Reserve Discount Window. The amount of deferred initial direct costs and origination costs net of fees deferred 13.6 14.6 30, 2021 and December 31, 2020, the effective interest method. Origination costs are method. At June 30, 2021 and December 31, 2020, $ 21.1 21.9 equipment retained on our Consolidated Balance Sheets was related Maturities of lease receivables fees deferred, were as follows as of June 30, 2021: Minimum Lease Payments Net Income Receivable (1) Amortization (2) (Dollars in thousands) Period Ending December 31, Remainder of 2021 $ 69,625 $ 13,567 2022 115,706 14,628 2023 75,251 7,429 2024 40,201 2,983 2025 16,815 865 Thereafter 5,000 92 $ 322,598 $ 39,564 Represents the undiscounted cash flows of the lease payments receivable. (2) Represents the difference between the undiscounted cash flows and the discounted cash flows. Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 (Dollars in thousands) Interest Income $ 6,309 $ 8,469 $ 13,003 $ 17,620 As of June 30, 2021 and December 31, 2020, the Company maintained with net investment of $ 13.1 14.3 modified under its COVID-19 payment deferral program of $ 80.6 9.72 % of the Company’s total net investment. See Note 6 “Allowance for Credit Losses” for additional Portfolio Sales The Company has historically originated certain lease and loans for specifications. for investment to third parties. For agreements that qualify as a sale where the Company has continuing servicing method, within Other income in the Consolidated Statements of Operations. a stated servicing fee, so the initial value recognized as a servicing liability estimate of the fair value attributable to that obligation. 0.9 1.3 June 30, 2021, Consolidated Balance Sheets. $ 172 230 In addition, the Company may have continuing involvement in contracts customary representations and warranties or specific recourse provisions. The following table summarizes information related to portfolio Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 (Dollars in thousands) Sales of leases and loans $ — $ 1,127 $ — $ 24,056 Gain on sale of leases and loans — 57 — 2,339

Allowance for Credit Losses

Allowance for Credit Losses	6 Months Ended
	Jun. 30, 2021
Allowance For Credit Losses [Abstract]
Allowance For Credit Losses	NOTE 6 – Allowance for Credit Losses Effective January 1, 2020, we ASU 2016-13 and related ASUs collectively referred to as CECL , incurred loss model with a measurement of expected credit losses for the contractual and leases. this guidance . The following tables summarize activity in the allowance for credit losses Three Months Ended June 30, 2021 (Dollars in thousands) Equipment Finance Working Capital Loans CVG CRA Total Allowance for credit losses, beginning of period $ 28,852 $ 1,010 $ 9,049 $ — $ 38,911 (2,425) (16) (399) — (2,840) 1,300 144 180 — 1,624 Net charge-offs (1,125) 128 (219) — (1,216) Realized cashflows from Residual Income 953 — — — 953 (8,961) (135) (795) — (9,891) Allowance for credit losses, end of period $ 19,719 $ 1,003 $ 8,035 $ — $ 28,757 Net investment in leases and loans, before allowance $ 732,152 $ 24,688 $ 71,107 $ 1,164 $ 829,111 Three Months Ended June 30, 2020 (Dollars in thousands) Equipment Finance Working Capital Loans CVG CRA & PPP Total Allowance for credit losses, beginning of period $ 37,774 $ 7,200 $ 7,086 $ — $ 52,060 (7,724) (686) (904) — (9,314) 729 17 74 — 820 (6,995) (669) (830) — (8,494) Realized cashflows from Residual Income 1,272 — — — 1,272 16,499 1,431 876 — 18,806 Allowance for credit losses, end of period $ 48,550 $ 7,962 $ 7,132 $ — $ 63,644 Net investment in leases and loans, before allowance $ 846,057 $ 42,078 $ 81,449 $ 5,095 $ 974,679 Six Months Ended June 30, 2021 (Dollars in thousands) Equipment Finance Working Capital Loans CVG CRA Total Allowance for credit losses, beginning of period $ 33,184 $ 1,206 $ 9,838 $ — $ 44,228 (6,149) (550) (1,149) — (7,848) 2,660 273 223 — 3,156 Net charge-offs (3,489) (277) (926) — (4,692) Realized cashflows from Residual Income 2,048 — — — 2,048 (12,024) 74 (877) — (12,827) Allowance for credit losses, end of period $ 19,719 $ 1,003 $ 8,035 $ — $ 28,757 Net investment in leases and loans, before allowance $ 732,152 $ 24,688 $ 71,107 $ 1,164 $ 829,111 Six Months Ended June 30, 2020 (Dollars in thousands) Equipment Finance Working Capital Loans CVG CRA & PPP Total Allowance for credit losses, December 31, 2019 $ 18,334 $ 1,899 $ 1,462 $ — $ 21,695 Adoption of ASU 2016-13 (CECL) (1) 9,264 (3) 2,647 — 11,908 Allowance for credit losses, beginning of period $ 27,598 $ 1,896 $ 4,109 $ — $ 33,603 (14,214) (1,965) (1,633) — (17,812) 1,254 55 163 — 1,472 (12,960) (1,910) (1,470) — (16,340) Realized cashflows from Residual Income 2,425 — — — 2,425 31,487 7,976 4,493 — 43,956 Allowance for credit losses, end of period $ 48,550 $ 7,962 $ 7,132 $ — $ 63,644 Net investment in leases and loans, before allowance $ 846,057 $ 42,078 $ 81,449 $ 5,095 $ 974,679 (1) Financial Instruments - Credit Losses (Topic Financial Instruments , which changed our accounting policy and estimated allowance, discussion in Note 2, “Summary of Significant Accounting Policies”, and Estimate of Current Expected Credit Losses (CECL) The Company uses a vintage loss model as the approach to estimate and measure and for all pools, primarily because the timing of the losses realized has been company is able to develop a predictable and reliable loss curve for each separate to vintages by origination date, measures our historical average actual loss curve based on the averages of all vintages, and predicts (or forecasts) the by applying the expected net loss rates to the remaining life of each open vintage. Additional detail specific to the measurement of each portfolio segment Equipment Finance: Equipment Finance consists of Equipment Finance Agreements, Installment The risk characteristics referenced to develop pools of Equipme credit score ratings, which is a measurement that combines many scores, existence of a guarantee, and various characteristics of the borrower’s measured a pool of true leases so that any future cashflows from residuals that pool. The Company’s measurement analyzed the correlation of its own loss data from 2004 to 2019 against various approach for reasonable and supportable forecast. forecast about the future, specifically the unemployment rate and growth methodology reverts variables, on a straight-line basis. At each reporting date, the Company environment, when determining the appropriate measurement portfolio. line reversion period, based on its initial assessment of the appropriate timing. However, starting with the March 31, 2020 period and 12-month straight line reversion period. based on observed market volatility in March 2020. During the first quarter COVID 12-month forecast period and 12-month straight line reversion quarter of 2021as uncertainty in the macroeconomic environment with low net charge-offs and delinquencies Equipment Finance of $ 9.0 12.0 compared to provisions of $ 16.5 31.5 pandemic. Working Capital: The risk characteristics referenced to develop pools of Working considering an estimation of loss for direct-sourced loans versus loans that were historical relationship with its direct-sourced customers typically results in from brokers where the Company has no prior credit relationship with the The Company’s measurement Working duration, the Company did not define a standard methodology to adjust conditions. conditions and the environment that will impact the performance of adjustment. At each reporting date, the Company considers current conditions, including environment, when determining the appropriate measurement portfolio. However, starting with its March 31, 2020 conditions due to COVID-19, the Company developed alternate characteristics of its portfolio, During the second quarter, the Company updated the favorable actual portfolio performance during the quarter and a revised the portfolio. 0.1 June 30, 2021, bringing the total provision associated with Working 0.1 2021. Commercial Vehicle Transportation-related equipment leases and characteristics to be significant enough to warrant disaggregating this population. The Company’s measurement from an external source. The Company has limited history of this product, appropriate to develop an estimate based on a combination of internal history of performance of this segment, and the limited size of the methodology to adjust its loss estimate based on a forecast of economic conditions. assess through a qualitative adjustment whether there are changes in performance of these loans that should be considered for qualitative adjustment. At each reporting date, the Company considers current conditions, including environment, when determining the appropriate measurement January 1, 2020 adoption date, there were no qualitative adjustment to the CVG portfolio. 31, 2020 measurement, driven by the elevated risk of credit loss driven by market Company developed alternate scenarios for expected credit loss for magnitudes of potential exposures. Beginning in the first quarter of 2021, separately assessing the elevated risks of a population of motor coach industry from COVID-19. While the segment continues to evidence negative impacts delinquency and modification balances, it is also experiencing positive including no further significant reduction in collateral values contributed 1.0 ending the period at $ 4.7 Community Reinvestment Act (CRA) Loans: CRA loans are comprised of loans originated under a line of credit to satisfy the Company does not measure an allowance specific to this population because For the three and six- months ended June 30, 2021, the Company 9.9 12.8 respectively, driven Our reserve as of June 30, 2021, and the qualitative and economic adjustments historical loss experience, including loss experience through the 2008 on our judgements about the extent of the impact of the COVID-19 pandemic. extent and timing of impacts from COVID-19 on unemployment rates and business expectations of the performance of our portfolio in the current environment. or revise our estimate of credit losses in the future, and such amounts portfolio, including the performance of the modified portfolio, (ii) developments or unforeseen circumstances that impact our portfolio Loan Modification Program: In response to COVID-19, starting in mid-March 2020, the Company order to assist its small-business customers that requested relief and were current under deferral program allows for up to 6 months of fully deferred or reduced payments. The below table outlines certain data on the modified population with details as of June 30, 2021. Equipment Working (Dollars in thousands) Finance CVG Capital Total Modified leases and loans receivable 3,484 334 106 3,924 Resolved (1) 1,198 119 385 1,702 Total Program, number 4,682 453 491 5,626 Current Quarter Population Changes: Q2 - New modification $ 76 $ — $ — $ 76 Q2 - Extended modification 279 2,810 — 3,089 Previously Modified 61,354 14,939 1,097 77,390 Total Modifications, $ 61,709 $ 17,749 $ 1,097 $ 80,555 % of total segment receivables 8.40% 25.00% 4.40% 9.72% Deferral Status: Out of deferral $ 61,299 $ 12,059 $ 1,097 $ 74,455 In deferral period 410 5,690 — 6,100 Total Modifications, (2) $ 61,709 $ 17,749 $ 1,097 $ 80,555 Modifications 30+ Days Delinquent: Modified Contracts, not TDR $ 1,341 $ 143 $ 21 $ 1,505 Total resolved 278 6.6 1,424 contracts that paid in full. (2) Out of the deferral period represents the month in which the contract month. partial, with reduced payments during deferral that are primarily 25 %- 50 % of schedule, or the deferral period payment may be a nominal amount. In all cases, information is presented with respect to the contracts’ 2021. TDRs are restructurings of leases and loans in which, due to the borrower's financial would not otherwise consider for borrowers of similar credit quality. 2020, that the FASB concurred June 30, 2021 the Company had $ 11.0 Credit Quality At origination, the Company utilizes an internally developed credit decisions for new contracts. external credit scores, existence of a guarantee, and various characteristics used to create pools of loans for analysis in the Company’s believe this segmentation allows our loss modeling to properly reflect adjustments to underwriting standards. provision. On an ongoing basis, to monitor the credit quality of its portfolio, the portfolio and delinquency migration to monitor risk and default trends the credit quality of our portfolio on an ongoing basis because it reflects the of near term charge-offs and can help with identifying The following tables provide information about delinquent leases and loans as-of the dates presented. In particular, contracts below delinquency table and the non-accrual information for June 30, 2021 See Loan Modification section above for delinquency data specific Portfolio by Origination Year as of Total 2021 2020 2019 2018 2017 Prior Receivables (Dollars in thousands) Equipment Finance 30-59 $ 340 $ 647 $ 970 $ 394 $ 196 $ 181 $ 2,728 60-89 59 192 785 310 232 69 1,647 90+ 11 537 533 582 86 65 1,814 Total Past Due 410 1,376 2,288 1,286 514 315 6,189 Current 138,289 218,463 219,060 99,756 42,834 7,561 725,963 Total 138,699 219,839 221,348 101,042 43,348 7,876 732,152 Working Capital 30-59 — — 4 — — — 4 60-89 — 2 — — — — 2 90+ — 32 18 — — — 50 Total Past Due — 34 22 — — — 56 Current 19,440 4,358 834 — — — 24,632 Total 19,440 4,392 856 — — — 24,688 CVG 30-59 — — 38 9 16 — 63 60-89 45 167 53 79 — 52 396 90+ — — — 66 — — 66 Total Past Due 45 167 91 154 16 52 525 Current 15,398 15,236 25,767 10,201 3,327 653 70,582 Total 15,443 15,403 25,858 10,355 3,343 705 71,107 CRA Total Past Due — — — — — — — Current 1,164 — — — — — 1,164 Total 1,164 — — — — — 1,164 Net investment in leases and loans, before allowance $ 174,746 $ 239,634 $ 248,062 $ 111,397 $ 46,691 $ 8,581 $ 829,111 Portfolio by Origination Year as of Total 2020 2019 2018 2017 2016 Prior Receivables (Dollars in thousands) Equipment Finance 30-59 $ 1,162 $ 1,526 $ 1,349 $ 690 $ 292 $ 14 $ 5,033 60-89 367 1,111 463 532 130 6 2,609 90+ 503 1,370 804 377 199 16 3,269 Total Past Due 2,032 4,007 2,616 1,599 621 36 10,911 Current 265,036 276,140 138,142 65,722 18,805 1,615 765,460 Total 267,068 280,147 140,758 67,321 19,426 1,651 776,371 Working Capital 30-59 125 481 — — — — 606 60-89 — 135 — — — — 135 90+ — — — — — — — Total Past Due 125 616 — — — — 741 Current 12,741 6,528 24 — — — 19,293 Total 12,866 7,144 24 — — — 20,034 CVG 30-59 591 1,039 173 29 21 — 1,853 60-89 — 69 33 — 68 — 170 90+ — 340 179 5 11 — 535 Total Past Due 591 1,448 385 34 100 — 2,558 Current 17,065 30,805 13,733 5,938 1,659 30 69,230 Total 17,656 32,253 14,118 5,972 1,759 30 71,788 CRA Total Past Due — — — — — — — Current 1,091 — — — — — 1,091 Total 1,091 — — — — — 1,091 Net investment in leases and loans, before allowance $ 298,681 $ 319,544 $ 154,900 $ 73,293 $ 21,185 $ 1,681 $ 869,284 Net investments in Equipment Finance and CVG leases and loans are generally 120 days or more. Income recognition resumes when a lease or loan becomes less than 90 there were no Working past due. classified as a troubled loan current and reviewed by management. At June 30, 2021 and no 30 days or more and still accruing. The following tables provide information about non-accrual leases and loans: June 30, December 31, (Dollars in thousands) 2021 2020 Equipment Finance $ 4,334 $ 5,543 Working 114 932 CVG 8,686 7,814 Total $ 13,134 $ 14,289

Goodwill and Intangible Assets

Goodwill and Intangible Assets	6 Months Ended
	Jun. 30, 2021
Goodwill and Intangible Assets [Abstract]
Goodwill and Intangible Assets [Text Block]	NOTE 7 - Goodwill and Intangible Assets Goodwill In the first quarter of 2020, driven by negative events that impacted the Company Company concluded that the implied fair value of its $ 6.7 impairment equal to the $ 6.7 Intangible assets The following table presents details of the Company’s (Dollars in thousands) Gross Carrying Accumulated Net Useful Life Amount Amortization Value Vendor 11 years $ 7,290 $ 1,969 $ 5,321 Corporate trade name 7 years 60 38 22 $ 7,350 $ 2,007 $ 5,343 The Company’s intangible Financial, Company has no There was no definite lived intangible assets was $ 0.3 0.4 respectively. The Company expects the amortization expense for the next five years Amortization (Dollars in thousands) Expense Remainder of 2021 $ 336 2022 671 2023 671 2024 663 2025 663

Other Assets

Other Assets	6 Months Ended
	Jun. 30, 2021
Other Assets [Abstract]
Other Assets	NOTE 8 – Other Assets Other assets are comprised of the following: June 30, December 31, 2021 2020 (Dollars in thousands) Accrued fees receivable $ 2,392 $ 2,928 Prepaid expenses 2,623 2,790 Income taxes receivable (1) 10,545 — Federal Reserve Bank Stock 1,711 1,711 Other 1,998 2,783 $ 19,269 $ 10,212 (1) See Note 2 – Summary of Significant Accounting Policies , for discussion of the Provision for income taxes.

Deposits

Deposits	6 Months Ended
	Jun. 30, 2021
Deposits [Abstract]
Deposits	NOTE 9 – Deposits MBB serves as the Company’s primary through various brokered deposit relationships and fixed-rate FDIC-insured insured money market deposit accounts (the “MMDA Product”) through product. This brokered deposit product has a variable rate, no maturity date recorded as a single deposit account at MBB. As of June 30, 2021, money 52.9 As of June 30, 2021, the scheduled maturities of certificates of deposits are as follows: Scheduled Dollars in thousands Maturities Period Ending December 31, Remainder of 2021 $ 230,762 2022 210,474 2023 117,717 2024 56,813 2025 29,087 Total $ 644,853 Certificates of deposits issued by MBB are time deposits and are generally issued 250,000 Product is also issued to customers in amounts less than $ 250,000 . The FDIC insures deposits up to $ 250,000 weighted average all-in interest rate of deposits at June 30, 2021 1.32 %.

Debt and Financing Arrangements

Debt and Financing Arrangements	6 Months Ended
	Jun. 30, 2021
Debt and Financing Arrangements [Abstract]
Debt and Financing Arrangements [Text Block]	NOTE 10 – Debt and Financing Arrangements Long-term Borrowings Borrowings with an original maturity date of one year or more are securitizations are classified as long-term borrowings. The balance of long-term borrowings consisted of the following: June 30, December 31, 2021 2020 (Dollars in thousands) Term securitization $ 17,295 $ 30,800 Unamortized debt issuance costs (68) (135) $ 17,227 $ 30,665 Long-term Borrowings On July 27, 2018, the Company completed a $ 201.7 securitization has a fixed term, fixed interest rate and fixed principal amount. amounted to $ 17.3 18.1 3.8 restricted interest-earning deposits. The Company’s The term note securitization is summarized below: Outstanding Balance as of Notes Final Original June 30, December 31, Originally Maturity Coupon 2021 2020 Issued Date Rate (Dollars in thousands) 2018 — 1 $ — $ — $ 77,400 July, 2019 2.55 % — — 55,700 October, 2020 3.05 — — 36,910 April, 2023 3.36 — 9,560 10,400 May, 2023 3.54 7,445 11,390 11,390 June, 2023 3.70 5,470 5,470 5,470 July, 2023 3.99 4,380 4,380 4,380 May, 2025 5.02 Total Term $ 17,295 $ 30,800 $ 201,650 3.05 % (1)(2) (1) Represents the original weighted average initial coupon rate for interest, term note securitizations have other transaction costs which are amortized interest expense. The weighted average coupon rate of the 2018-1 term note securitization 4.13 % over the remaining term of the borrowing. Based on current expected cashflows of leases underlying our term as of June 30, 2021 as follows: Principal Interest (Dollars in thousands) Period Ending December 31, Remainder of 2021 $ 8,713 $ 293 2022 8,582 $ 159 $ 17,295 $ 452 Federal Funds Line of Credit with Correspondent MBB has established a federal funds line of credit with a correspondent federal funds. The amount that can be drawn against the line is limited to $ 25.0 there were no Federal Reserve Discount Window In addition, MBB has received approval to borrow from the Federal Reserve chooses to pledge. MBB had $ 49.8 $ 55.3

Fair Value Measurements and Dis

Fair Value Measurements and Disclosures about the Fair Value of Financial Instruments	6 Months Ended
	Jun. 30, 2021
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 11 – Fair Value Fair Value Fair value is defined in GAAP as the price that would be received to sell an asset or the price that on the measurement date. GAAP focuses on the exit price in the principal orderly transaction between market participants. A three-level valuation measurements based upon the transparency of inputs to the valuation of hierarchy gives the highest priority to quoted prices (unadjusted) in active lowest priority to unobservable inputs (Level 3). The level in the fair value entirety falls is determined based on the lowest level input that is significant The Company’s balances measured 2020: June 30, 2021 December 31, 2020 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 $ — $ 4,974 $ — $ — $ 3,719 $ — Municipal securities — 3,876 — — 4,145 — Mutual fund 3,730 — — 3,760 — — At this time, the Company has not elected to report any assets and liabilities no between Level 1 and Level 2 of the fair value hierarchy for any of the periods Non-Recurring Measurements Non-recurring fair value measurements include assets and liabilities that Fair value measurements. Non-recurring measurements include the Company’s impairment, and the Company’s liability. For the six months ended June 30, 2021, there were no significant amounts recognized in connection with non-recurring fair value measurements. For the six months ended June 30, 2020, the Company recognized $ 6.7 Note 7 - Goodwill and Intangible Assets . Fair Value The following summarizes the carrying amount and estimated fair not measured at fair value on a recurring basis: June 30, 2021 December 31, 2020 Carrying Fair Carrying Fair Amount Value Amount Value (Dollars in thousands) Financial Assets Cash and cash equivalents $ 114,252 $ 114,252 $ 135,691 $ 135,691 Time deposits with banks 3,486 3,501 5,967 6,003 Restricted interest-earning deposits with banks 3,799 3,799 4,719 4,719 Loans, net of allowance 500,366 508,461 500,768 507,362 Federal Reserve Bank Stock 1,711 1,711 1,711 1,711 Financial Liabilities $ 697,805 $ 706,171 $ 729,614 $ 742,882 17,227 17,485 30,665 31,114 There have been no significant changes in the methods and assumptions used outlined in our consolidated financial statements and note disclosures in 2020.

Earnings Per Share

Earnings Per Share	6 Months Ended
	Jun. 30, 2021
Earnings Per Share [Abstract]
Earnings Per Share	NOTE 12 – Earnings Per Share The Company’s restricted stock securities. Accordingly, allocated to both common stock and participating securities. Basic EPS has been computed by dividing net income or loss allocated to common used in computing basic EPS. For the computation of basic EPS, all shares of average shares outstanding. Diluted EPS has been computed by dividing net income or loss allocated to common shares used in computing basic EPS, further adjusted by including common stock equivalents, such as stock options, into shares of common The following table provides net income and shares used in computing basic Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 (Dollars in thousands, except per-share data) Basic EPS Net income (loss) $ 10,256 $ (5,882) $ 17,107 $ (17,703) Less: net income allocated to participating securities (128) — (212) — Net income (loss) allocated to common stock $ 10,128 $ (5,882) $ 16,895 $ (17,703) Weighted average 12,014,487 11,893,235 11,998,570 11,953,815 Less: Unvested restricted stock awards considered participating securities (149,961) (132,756) (149,016) (135,502) Adjusted weighted average common shares used in computing basic EPS 11,864,526 11,760,479 11,849,554 11,818,313 Basic EPS $ 0.85 $ (0.50) $ 1.43 $ (1.50) Diluted EPS Net income (loss) allocated to common stock $ 10,128 $ (5,882) $ 16,895 $ (17,703) Adjusted weighted average common shares used in computing basic EPS 11,864,526 11,760,479 11,849,554 11,818,313 Add: Effect of dilutive stock-based compensation 151,519 — 108,091 — Adjusted weighted average common shares used in computing diluted EPS 12,016,045 11,760,479 11,957,645 11,818,313 Diluted EPS $ 0.84 $ (0.50) $ 1.41 $ (1.50) For the three-month periods ended June 30, 2021 and June 30, in the amount of 113,237 289,635 , respectively, were considered computation of potential common shares for purposes of diluted EPS. For the six-month periods ended June 30, 2021 and June 30, 2020, the amount of 169,673 297,057 , respectively, were considered of potential common shares for purposes of diluted EPS.

Stockholders' Equity

Stockholders' Equity	6 Months Ended
	Jun. 30, 2021
Stockholders' Equity [Abstract]
Stockholders' Equity	NOTE 13 – Stockholders’ Equity Share Repurchases During the three and six-month periods ended June 30, 2021, the Company no t purchase any shares of its common stock under the stock repurchase plan approved by the Company’s During the three-month period ended June 30, 2020, the Company no t purchase any shares of its common stock under the 2019 Repurchase Plan. 264,470 under the 2019 Repurchase Plan at an average cost of $ 16.09 At June 30, 2021, the Company had $ 4.7 Agreement, the Company may not repurchase shares of common the prior written consent of Madeira Holdings, LLC. In addition to the repurchases described above, participants in Company’s shareholders Company’s shareholders 2021, the “2019 Plan”) may have shares withheld to cover income taxes. June 30, 2020, there were 124 1,897 Plan at an average cost of $ 20.04 6.50 June 30, 2020, there were 16,162 23,020 under the 2014 Plan and the 2019 Plan at average per-share 14.05 12.81 , respectively. Regulatory Capital Requirements Through its issuance of FDIC-insured deposits, MBB serves as the Company’s other products and services to the Company’s commercial bank, insured by the FDIC. As a state-chartered Federal Reserve Reserve Bank of San Francisco and the Utah Department of Financial Institutions. The Company and MBB are subject to capital adequacy regulations issued based capital and leverage guidelines make regulatory capital requirements more banking organizations and consider off and/or the U.S. Congress may determine to increase capital requirements Under the capital adequacy regulation, at least half of a banking organization’s defined in the regulations, comprised of common equity, preferred stock. The remaining capital, "Tier amount of term subordinated debt or a limited amount of the reserve for possible leverage ratios for banking organizations, which risk-based capital standards principally address credit risk rather than organizations are expected to maintain capital in excess The Company and MBB operate under the Basel III capital adequacy standards. leverage ratio of 4 %, minimum Tier 1 risk-based ratio of 6 %, and a total risk-based capital ratio of 8 %. standards established a new common equity Tier 4.5 % minimum ( 6.5 % to be considered well-capitalized). The Company is required to have a level of capital buffer above 2.5 %. If a banking organization does not maintain capital above the it may be subject to restrictions on dividends, share buybacks, and certain discretionary CMLA Agreement. On March 25, 2020, MBB received notice from the FDIC that it had approved nonstandard conditions in the FDIC’s March 26, 2020, the FDIC, the Company and certain of the Company’s Agreement (the “CMLA Agreement”) and the Parent Company its subsidiaries and the FDIC in conjunction with the opening of MBB. As a result of pursuant to the CMLA Agreement to maintain a total risk-based capital ratio 15 %. Rather, MBB must continue to maintain a total risk-based capital ratio above 8 % to be considered adequately capitalized and above 10 % to be considered well-capitalized as defined by banking regulations, while the Company must continue to immediately preceding paragraph. subject to the restrictions outlined in Title bank dividends, including restricting dividends for any year to the amount of cumulative dividends paid over that period. would require prior approval of the Federal Reserve Board of Governors. 208.5 to pay dividends to the Company without explicit approval MBB’s Tier 1 161.3 qualified MBB for “well-capitalized” status. At June 30, 2021, the Company considered “well-capitalized” as defined by federal banking regulations CECL Capital Transition. The Company adopted CECL, or a new measurement methodology for 1, 2020, as discussed further in Note 2—Summary of Significant Accounting capital requirements give entities the option of delaying for two years the by a three-year transition period to phase out the aggregate amount of has elected to avail itself of the five-year transition. delay the Company shall prepare: (i) a measurement of its estimated allowance sheets; and (ii) a measurement of its estimated allowance under the regulatory calculation. Company’s capital during the two-year such that 25 % of the transitional amounts will be included in the first year, 25 % over each of the next two years, such that we will have phased in 75 % of the adjustment during year three. completely reflected the effects of CECL in its regulatory The following table sets forth the Tier 1 and total risk-based capital ratio for Marlin Business Services Corp. and MBB at June Minimum Capital Well-Capitalized Capital Actual Requirement Requirement Ratio Amount Ratio Amount Ratio Amount (Dollars in thousands) Tier 1 Leverage Capital 22.16% $ 213,238 4.00% $ 38,488 5.00% $ 48,110 18.22% $ 161,289 4.00% $ 35,410 5.00% $ 44,262 Common Equity Tier 1 Risk-Based Capital 24.41% $ 213,238 4.50% $ 39,307 6.50% $ 56,776 19.89% $ 161,289 4.50% $ 36,499 6.50% $ 52,721 Tier 1 Risk-based Capital 24.41% $ 213,238 6.00% $ 52,409 8.00% $ 69,879 19.89% $ 161,289 6.00% $ 48,665 8.00% $ 64,887 Total 25.69% $ 224,377 8.00% $ 69,879 10.00% $ 87,348 21.16% $ 171,649 8.00% $ 64,887 10.00% $ 81,109 Prompt Corrective Action . regulators to take prompt corrective action against any undercapitalized institution. under federal banking regulations: critically undercapitalized. measure. minimum level for each relevant capital measure. Undercapitalized institutions level for one or more relevant capital measures. significantly below the minimum requirements for any relevant capital institutions with minimal capital and at serious risk for government Under certain circumstances, a well-capitalized, adequately capitalized institution were in the next lower capital category. including paying dividends, or paying management fees to a holding company Institutions that are adequately capitalized but not well-capitalized waiver from the FDIC and are subject to restrictions on the interest rates that institutions may not accept, renew or roll over brokered deposits. The federal bank regulatory agencies are permitted or, falling within one of the three undercapitalized categories. powers include, among other things: • prohibiting the payment of principal and interest on subordinated debt; • prohibiting the holding company from makin g 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 sev ere cases, appointing a conservator or receiver for the institution. A banking institution that is undercapitalized is required to submit a capital unless, among other things, the banking institution’s guarantee from a depository institution’s MBB’s total risk-based capital 21.16 % at June 30, 2021 exceeded the threshold for “well capitalized” status under the applicable laws and regulations. Dividends . established assessment process for maintaining capital commensur affect the ability of the organizations to operating earnings, dividends may be paid if the distribution is prudent after consideration of current and prospective economic conditions. As mentioned Company is subject to various regulatory requirements, including 208.5), which places limitations on bank dividends. Furthermore, to its shareholders is also subject to various regulatory requirements, including Applying Supervisory Guidance and Regulations on the Payment of Dividends, Stock Redemptions Pursuant to the Merger Agreement, the Company any dividends, other than the Company’s 0.14

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2021
Subsequent Events [Abstract]
Events Subsequent to Year-End	NOTE 14 – Subsequent Events The Company declared a dividend of $ 0.14 dividend payment of approximately $ 1.7 August 19, 2021 business on August 9, 2021 . It represents the Company’s fortieth dividends will be subject to satisfaction of regulatory requirements Company’s Board of Directors. In addition, pursuant to the Merger Agreement, the Company may declare or pay any future dividends other than the Company’s 0.14 quarter.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2021
Summary of Significant Accounting Policies [Abstract]
Basis of financial statement presentation	Basis of financial statement presentation. its wholly-owned subsidiaries. Marlin Leasing Corporation (“MLC”) and are aggregated for financial reporting purposes as they exhibit similar economic portfolio and have a single consolidated product offering in consolidation. The accompanying unaudited consolidated financial statements present results of operations for the three- and six -month periods ended June 30, 2021 ended June 30, 2021 and 2020. which include normal and recurring adjustments, necessary for the interim periods presented. financial statements and note disclosures included in the Company’s Securities and Exchange Commission (“SEC”) on March 5, 2021. The interim financial statements are not necessarily indicative of the results of other period.
Use of Estimates	Use of Estimates. affect the reported amounts of assets and liabilities and disclosure statements and the reported amounts of revenues and expenses during income recognition, the residual values of leased equipment, the fee receivables, the fair value of financial instruments, estimated losses from could differ from those estimates.
Income taxes	Income taxes. Our statutory tax rate, which is a combination of federal and state income taxes, 25.2 % and 25.4 % for the three months ended June 30, 2021 and June 30, 2020, respectively. For the six months ended June 30, 2021, our effective tax rate was 25.9 %. For the six months ended June 30, 2020, our effective tax rate was 33.2 %, driven by a $ 3.2 million discrete benefit, resulting from certain provisions in the Coronavirus Economic Security Act (“CARES Act”) that allow for a remeasurement For the three and six-month periods ended June 30, 2021, our effective 25.3 % and 25.9 %, respectively. During the second quarter of 2021, the Company made a $ 19.8 current tax receivable balance of $ 10.5 filing during the second half of 2021. The Company’s IRS federal an IRS refund claim closed in the second quarter of 2021 with no 2017 tax year to the present under regular statute of limitations.
Accounting Standards Update 2016-13 [Member]
Recent Accounting Pronouncements, Policy [Policy Text Block]	Credit Losses. ASU 2016-13, Financial Instruments - Credit Losses (Topic ASUs collectively referred to as “CECL”. The Company adopted the guidance in these ASUs, effective January new standard’s provisions which the guidance was effective (i.e., modified retrospective December 31, 2020 for a detailed discussion of our adoption of
Accounting Standards Update 2019-12 [Member]
Recent Accounting Pronouncements, Policy [Policy Text Block]	Income Taxes . In December 2019, the FASB Income Taxes, which its application. fiscal years beginning after December 15, 2020, including interim periods January 1, 2021, and the adoption did not have a material impact on our

Non-Interest Income (Tables)

Non-Interest Income (Tables)	6 Months Ended
	Jun. 30, 2021
Non-interest Income [Abstract]
Summary of non-interest income	Three Months Ended Six Months Ended June 30, June 30, (Dollars in thousands) 2021 2020 2021 2020 Insurance premiums written and earned $ 1,943 $ 2,249 $ 3,941 $ 4,531 Gain on sale of leases and loans — 57 — 2,339 Other income: Property tax (loss) income 20 (380) 5,040 5,124 Servicing income 307 489 693 1,055 Net gains recognized during the period on equity securities 10 31 (56) 89 Non-interest income - other than from contracts with customers 2,280 2,446 9,618 13,138 Other income: Insurance policy fees 747 873 1,519 1,791 Property tax administrative fees on leases 206 236 409 470 ACH payment fees 63 36 122 108 Referral fees 21 14 31 108 Other 180 190 370 383 Non-interest income from contracts with customers 1,217 1,349 2,451 2,860 Total non-interest income $ 3,497 $ 3,795 $ 12,069 $ 15,998

Investment Securties (Tables)

Investment Securties (Tables)	6 Months Ended
	Jun. 30, 2021
Investment securities [Abstract]
Investment Securities Summary [Table Text Block]	June 30, December 31, (Dollars in thousands) 2021 2020 Equity Securities Mutual fund $ 3,730 $ 3,760 Debt Securities, Available Asset-backed securities ("ABS") 4,974 3,719 Municipal securities 3,876 4,145 $ 12,580 $ 11,624
Equity Securities, FV-NI [Table Text Block]	Three Months Ended June 30, Six Months Ended June 30, (Dollars in thousands) 2021 2020 2021 2020 Net gains (losses) recognized during the period on equity securities $ 10 $ 31 $ (56) $ 89 Less: Net gains recognized during the period — — — — Unrealized gains recognized during the reporting period $ 10 $ 31 $ (56) $ 89
Summary of available for sale investments [Table Text Block]	June 30, 2021 Gross Gross Amortized Unrealized Unrealized Estimated Cost Gains Losses Fair Value (Dollars in thousands) ABS $ 4,933 $ 42 $ (1) $ 4,974 Municipal securities 3,672 205 (1) 3,876 $ 8,605 $ 247 $ (2) $ 8,850 December 31, 2020 Gross Gross Amortized Unrealized Unrealized Estimated Cost Gains Losses Fair Value (Dollars in thousands) ABS $ 3,666 $ 53 $ — $ 3,719 Municipal securities 4,082 64 (1) 4,145 $ 7,748 $ 117 $ (1) $ 7,864
Schedule of Unrealized Loss on Investments [Table Text Block]	June 30, 2021 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) ABS $ (1) $ 1,588 $ — $ — $ (1) $ 1,588 Municipal securities (1) 71 — — (1) 71 Total available for sale investment securities $ (2) $ 1,659 $ — $ — $ (2) $ 1,659 December 31, 2020 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) Municipal securities $ (1) $ 141 $ — $ — $ (1) $ 141 Total available for sale investment securities $ (1) $ 141 $ — $ — $ (1) $ 141
Investments Classified By Contractual Maturity Date [Table Text Block]	Distribution of Maturities 1 Year Over 10 or Less 5 Years 10 Years Years Total (Dollars in thousands) Amortized Cost: ABS $ 1,480 $ 204 $ 1,660 $ 1,589 $ 4,933 Municipal securities 5 253 3,342 72 3,672 Total available for sale investments $ 1,485 $ 457 $ 5,002 $ 1,661 $ 8,605 Estimated fair value $ 1,501 $ 463 $ 5,086 $ 1,659 $ 8,709 Weighted-average 2.26% 1.79% 1.84% 1.81% 1.90%

Net Investment in Leases and _2

Net Investment in Leases and Loans (Tables)	6 Months Ended
	Jun. 30, 2021
Net Investment in Leases and Loans [Abstract]
Net investment in leases and loans	June 30, 2021 December 31, 2020 (Dollars in thousands) Minimum lease payments receivable $ 322,598 $ 354,298 Estimated residual value of equipment 25,544 26,983 Unearned lease income, net of initial direct costs and fees deferred (39,564) (43,737) Security deposits (387) (385) Total leases 308,191 337,159 Commercial loans, net of origination costs and fees deferred Working 24,688 20,034 CRA (1) 1,164 1,091 Equipment loans (2) 432,681 449,149 CVG 62,387 61,851 Total commercial 520,920 532,125 Net investment in leases and loans, excluding allowance 829,111 869,284 Allowance for credit losses (28,757) (44,228) Total net investment $ 800,354 $ 825,056 CRA loans are comprised of loans originated under a line of credit to satisfy its obligations under the Community Reinvestment Act of 1977 (“CRA”). (2) Equipment loans are comprised of Equipment Finance Agreements, Installment Purchase Agreements and other loans. In response to COVID-19, starting in mid-March 2020, the Company order to assist our small-business customers. At June 30, 2021, $ 18.1 securitization balance and $ 55.3 the Federal Reserve Discount Window. The amount of deferred initial direct costs and origination costs net of fees deferred 13.6 14.6 30, 2021 and December 31, 2020, the effective interest method. Origination costs are method. At June 30, 2021 and December 31, 2020, $ 21.1 21.9 equipment retained on our Consolidated Balance Sheets was related
Maturities of lease receivables under lease contracts and the amortization of unearned lease income	Minimum Lease Payments Net Income Receivable (1) Amortization (2) (Dollars in thousands) Period Ending December 31, Remainder of 2021 $ 69,625 $ 13,567 2022 115,706 14,628 2023 75,251 7,429 2024 40,201 2,983 2025 16,815 865 Thereafter 5,000 92 $ 322,598 $ 39,564 Represents the undiscounted cash flows of the lease payments receivable. (2) Represents the difference between the undiscounted cash flows and the discounted cash flows.
Lease Income	Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 (Dollars in thousands) Interest Income $ 6,309 $ 8,469 $ 13,003 $ 17,620
Summary of information related to portfolio sales	Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 (Dollars in thousands) Sales of leases and loans $ — $ 1,127 $ — $ 24,056 Gain on sale of leases and loans — 57 — 2,339

Allowance for Credit Losses (Ta

Allowance for Credit Losses (Tables)	6 Months Ended
	Jun. 30, 2021
Allowance For Credit Losses [Abstract]
Summary of activity in the allowance for credit losses	Three Months Ended June 30, 2021 (Dollars in thousands) Equipment Finance Working Capital Loans CVG CRA Total Allowance for credit losses, beginning of period $ 28,852 $ 1,010 $ 9,049 $ — $ 38,911 (2,425) (16) (399) — (2,840) 1,300 144 180 — 1,624 Net charge-offs (1,125) 128 (219) — (1,216) Realized cashflows from Residual Income 953 — — — 953 (8,961) (135) (795) — (9,891) Allowance for credit losses, end of period $ 19,719 $ 1,003 $ 8,035 $ — $ 28,757 Net investment in leases and loans, before allowance $ 732,152 $ 24,688 $ 71,107 $ 1,164 $ 829,111 Three Months Ended June 30, 2020 (Dollars in thousands) Equipment Finance Working Capital Loans CVG CRA & PPP Total Allowance for credit losses, beginning of period $ 37,774 $ 7,200 $ 7,086 $ — $ 52,060 (7,724) (686) (904) — (9,314) 729 17 74 — 820 (6,995) (669) (830) — (8,494) Realized cashflows from Residual Income 1,272 — — — 1,272 16,499 1,431 876 — 18,806 Allowance for credit losses, end of period $ 48,550 $ 7,962 $ 7,132 $ — $ 63,644 Net investment in leases and loans, before allowance $ 846,057 $ 42,078 $ 81,449 $ 5,095 $ 974,679 Six Months Ended June 30, 2021 (Dollars in thousands) Equipment Finance Working Capital Loans CVG CRA Total Allowance for credit losses, beginning of period $ 33,184 $ 1,206 $ 9,838 $ — $ 44,228 (6,149) (550) (1,149) — (7,848) 2,660 273 223 — 3,156 Net charge-offs (3,489) (277) (926) — (4,692) Realized cashflows from Residual Income 2,048 — — — 2,048 (12,024) 74 (877) — (12,827) Allowance for credit losses, end of period $ 19,719 $ 1,003 $ 8,035 $ — $ 28,757 Net investment in leases and loans, before allowance $ 732,152 $ 24,688 $ 71,107 $ 1,164 $ 829,111 Six Months Ended June 30, 2020 (Dollars in thousands) Equipment Finance Working Capital Loans CVG CRA & PPP Total Allowance for credit losses, December 31, 2019 $ 18,334 $ 1,899 $ 1,462 $ — $ 21,695 Adoption of ASU 2016-13 (CECL) (1) 9,264 (3) 2,647 — 11,908 Allowance for credit losses, beginning of period $ 27,598 $ 1,896 $ 4,109 $ — $ 33,603 (14,214) (1,965) (1,633) — (17,812) 1,254 55 163 — 1,472 (12,960) (1,910) (1,470) — (16,340) Realized cashflows from Residual Income 2,425 — — — 2,425 31,487 7,976 4,493 — 43,956 Allowance for credit losses, end of period $ 48,550 $ 7,962 $ 7,132 $ — $ 63,644 Net investment in leases and loans, before allowance $ 846,057 $ 42,078 $ 81,449 $ 5,095 $ 974,679 (1) Financial Instruments - Credit Losses (Topic Financial Instruments , which changed our accounting policy and estimated allowance, discussion in Note 2, “Summary of Significant Accounting Policies”, and
Summary of data on the modified population based on the balance and status	Equipment Working (Dollars in thousands) Finance CVG Capital Total Modified leases and loans receivable 3,484 334 106 3,924 Resolved (1) 1,198 119 385 1,702 Total Program, number 4,682 453 491 5,626 Current Quarter Population Changes: Q2 - New modification $ 76 $ — $ — $ 76 Q2 - Extended modification 279 2,810 — 3,089 Previously Modified 61,354 14,939 1,097 77,390 Total Modifications, $ 61,709 $ 17,749 $ 1,097 $ 80,555 % of total segment receivables 8.40% 25.00% 4.40% 9.72% Deferral Status: Out of deferral $ 61,299 $ 12,059 $ 1,097 $ 74,455 In deferral period 410 5,690 — 6,100 Total Modifications, (2) $ 61,709 $ 17,749 $ 1,097 $ 80,555 Modifications 30+ Days Delinquent: Modified Contracts, not TDR $ 1,341 $ 143 $ 21 $ 1,505 Total resolved 278 6.6 1,424 contracts that paid in full. (2) Out of the deferral period represents the month in which the contract month. partial, with reduced payments during deferral that are primarily 25 %- 50 % of schedule, or the deferral period payment may be a nominal amount. In all cases, information is presented with respect to the contracts’ 2021.
Information about delinquent leases and loans in the Company's portfolio	Portfolio by Origination Year as of Total 2021 2020 2019 2018 2017 Prior Receivables (Dollars in thousands) Equipment Finance 30-59 $ 340 $ 647 $ 970 $ 394 $ 196 $ 181 $ 2,728 60-89 59 192 785 310 232 69 1,647 90+ 11 537 533 582 86 65 1,814 Total Past Due 410 1,376 2,288 1,286 514 315 6,189 Current 138,289 218,463 219,060 99,756 42,834 7,561 725,963 Total 138,699 219,839 221,348 101,042 43,348 7,876 732,152 Working Capital 30-59 — — 4 — — — 4 60-89 — 2 — — — — 2 90+ — 32 18 — — — 50 Total Past Due — 34 22 — — — 56 Current 19,440 4,358 834 — — — 24,632 Total 19,440 4,392 856 — — — 24,688 CVG 30-59 — — 38 9 16 — 63 60-89 45 167 53 79 — 52 396 90+ — — — 66 — — 66 Total Past Due 45 167 91 154 16 52 525 Current 15,398 15,236 25,767 10,201 3,327 653 70,582 Total 15,443 15,403 25,858 10,355 3,343 705 71,107 CRA Total Past Due — — — — — — — Current 1,164 — — — — — 1,164 Total 1,164 — — — — — 1,164 Net investment in leases and loans, before allowance $ 174,746 $ 239,634 $ 248,062 $ 111,397 $ 46,691 $ 8,581 $ 829,111 Portfolio by Origination Year as of Total 2020 2019 2018 2017 2016 Prior Receivables (Dollars in thousands) Equipment Finance 30-59 $ 1,162 $ 1,526 $ 1,349 $ 690 $ 292 $ 14 $ 5,033 60-89 367 1,111 463 532 130 6 2,609 90+ 503 1,370 804 377 199 16 3,269 Total Past Due 2,032 4,007 2,616 1,599 621 36 10,911 Current 265,036 276,140 138,142 65,722 18,805 1,615 765,460 Total 267,068 280,147 140,758 67,321 19,426 1,651 776,371 Working Capital 30-59 125 481 — — — — 606 60-89 — 135 — — — — 135 90+ — — — — — — — Total Past Due 125 616 — — — — 741 Current 12,741 6,528 24 — — — 19,293 Total 12,866 7,144 24 — — — 20,034 CVG 30-59 591 1,039 173 29 21 — 1,853 60-89 — 69 33 — 68 — 170 90+ — 340 179 5 11 — 535 Total Past Due 591 1,448 385 34 100 — 2,558 Current 17,065 30,805 13,733 5,938 1,659 30 69,230 Total 17,656 32,253 14,118 5,972 1,759 30 71,788 CRA Total Past Due — — — — — — — Current 1,091 — — — — — 1,091 Total 1,091 — — — — — 1,091 Net investment in leases and loans, before allowance $ 298,681 $ 319,544 $ 154,900 $ 73,293 $ 21,185 $ 1,681 $ 869,284
Information about non-accrual leases and loans	June 30, December 31, (Dollars in thousands) 2021 2020 Equipment Finance $ 4,334 $ 5,543 Working 114 932 CVG 8,686 7,814 Total $ 13,134 $ 14,289

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 2021
Goodwill and Intangible Assets [Abstract]
Schedule of Finite Lived Intangible Assets	(Dollars in thousands) Gross Carrying Accumulated Net Useful Life Amount Amortization Value Vendor 11 years $ 7,290 $ 1,969 $ 5,321 Corporate trade name 7 years 60 38 22 $ 7,350 $ 2,007 $ 5,343
Schedule of amortization expense for the next five years	The Company expects the amortization expense for the next five years Amortization (Dollars in thousands) Expense Remainder of 2021 $ 336 2022 671 2023 671 2024 663 2025 663

Other Assets (Tables)

Other Assets (Tables)	6 Months Ended
	Jun. 30, 2021
Other Assets [Abstract]
Schedule of Other Assets	June 30, December 31, 2021 2020 (Dollars in thousands) Accrued fees receivable $ 2,392 $ 2,928 Prepaid expenses 2,623 2,790 Income taxes receivable (1) 10,545 — Federal Reserve Bank Stock 1,711 1,711 Other 1,998 2,783 $ 19,269 $ 10,212 (1) See Note 2 – Summary of Significant Accounting Policies , for discussion of the Provision for income taxes.

Deposits (Tables)

Deposits (Tables)	6 Months Ended
	Jun. 30, 2021
Deposits [Abstract]
Schedule of maturities of certificates of deposits	Scheduled Dollars in thousands Maturities Period Ending December 31, Remainder of 2021 $ 230,762 2022 210,474 2023 117,717 2024 56,813 2025 29,087 Total $ 644,853

Debt and Financing Arrangemen_2

Debt and Financing Arrangements (Tables)	6 Months Ended
	Jun. 30, 2021
Debt and Financing Arrangements [Abstract]
Schedule of balance of long-term borrowings	June 30, December 31, 2021 2020 (Dollars in thousands) Term securitization $ 17,295 $ 30,800 Unamortized debt issuance costs (68) (135) $ 17,227 $ 30,665
Schedule of term note securitization	The term note securitization is summarized below: Outstanding Balance as of Notes Final Original June 30, December 31, Originally Maturity Coupon 2021 2020 Issued Date Rate (Dollars in thousands) 2018 — 1 $ — $ — $ 77,400 July, 2019 2.55 % — — 55,700 October, 2020 3.05 — — 36,910 April, 2023 3.36 — 9,560 10,400 May, 2023 3.54 7,445 11,390 11,390 June, 2023 3.70 5,470 5,470 5,470 July, 2023 3.99 4,380 4,380 4,380 May, 2025 5.02 Total Term $ 17,295 $ 30,800 $ 201,650 3.05 % (1)(2) (1) Represents the original weighted average initial coupon rate for interest, term note securitizations have other transaction costs which are amortized interest expense. The weighted average coupon rate of the 2018-1 term note securitization 4.13 % over the remaining term of the borrowing.
Scheduled principal and interest payments on outstanding borrowings	Based on current expected cashflows of leases underlying our term as of June 30, 2021 as follows: Principal Interest (Dollars in thousands) Period Ending December 31, Remainder of 2021 $ 8,713 $ 293 2022 8,582 $ 159 $ 17,295 $ 452

Fair Value Measurements and D_2

Fair Value Measurements and Disclosures about the Fair Value of Financial Instruments (Tables)	6 Months Ended
	Jun. 30, 2021
Fair Value Measurements And Disclosures About Fair Value Of Financial Instruments [Abstract]
Schedule of balances measured at fair value on a recurring basis	June 30, 2021 December 31, 2020 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 $ — $ 4,974 $ — $ — $ 3,719 $ — Municipal securities — 3,876 — — 4,145 — Mutual fund 3,730 — — 3,760 — —
Schedule of Carrying Amount and Estimated Fair Value of Financial Instruments	June 30, 2021 December 31, 2020 Carrying Fair Carrying Fair Amount Value Amount Value (Dollars in thousands) Financial Assets Cash and cash equivalents $ 114,252 $ 114,252 $ 135,691 $ 135,691 Time deposits with banks 3,486 3,501 5,967 6,003 Restricted interest-earning deposits with banks 3,799 3,799 4,719 4,719 Loans, net of allowance 500,366 508,461 500,768 507,362 Federal Reserve Bank Stock 1,711 1,711 1,711 1,711 Financial Liabilities $ 697,805 $ 706,171 $ 729,614 $ 742,882 17,227 17,485 30,665 31,114

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2021
Earnings Per Share [Abstract]
Schedule of net income and shares used in computing basic and diluted EPS	Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 (Dollars in thousands, except per-share data) Basic EPS Net income (loss) $ 10,256 $ (5,882) $ 17,107 $ (17,703) Less: net income allocated to participating securities (128) — (212) — Net income (loss) allocated to common stock $ 10,128 $ (5,882) $ 16,895 $ (17,703) Weighted average 12,014,487 11,893,235 11,998,570 11,953,815 Less: Unvested restricted stock awards considered participating securities (149,961) (132,756) (149,016) (135,502) Adjusted weighted average common shares used in computing basic EPS 11,864,526 11,760,479 11,849,554 11,818,313 Basic EPS $ 0.85 $ (0.50) $ 1.43 $ (1.50) Diluted EPS Net income (loss) allocated to common stock $ 10,128 $ (5,882) $ 16,895 $ (17,703) Adjusted weighted average common shares used in computing basic EPS 11,864,526 11,760,479 11,849,554 11,818,313 Add: Effect of dilutive stock-based compensation 151,519 — 108,091 — Adjusted weighted average common shares used in computing diluted EPS 12,016,045 11,760,479 11,957,645 11,818,313 Diluted EPS $ 0.84 $ (0.50) $ 1.41 $ (1.50)

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	6 Months Ended
	Jun. 30, 2021
Stockholders' Equity [Abstract]
Schedule of Tier 1 leverage ratio, common equity Tier 1 risk-based capital ratio, Tier 1 risk-based capital ratio and total risk-based capital ratio	Minimum Capital Well-Capitalized Capital Actual Requirement Requirement Ratio Amount Ratio Amount Ratio Amount (Dollars in thousands) Tier 1 Leverage Capital 22.16% $ 213,238 4.00% $ 38,488 5.00% $ 48,110 18.22% $ 161,289 4.00% $ 35,410 5.00% $ 44,262 Common Equity Tier 1 Risk-Based Capital 24.41% $ 213,238 4.50% $ 39,307 6.50% $ 56,776 19.89% $ 161,289 4.50% $ 36,499 6.50% $ 52,721 Tier 1 Risk-based Capital 24.41% $ 213,238 6.00% $ 52,409 8.00% $ 69,879 19.89% $ 161,289 6.00% $ 48,665 8.00% $ 64,887 Total 25.69% $ 224,377 8.00% $ 69,879 10.00% $ 87,348 21.16% $ 171,649 8.00% $ 64,887 10.00% $ 81,109

The Company (Details)

The Company (Details)	6 Months Ended
	Jun. 30, 2021
Business Combination, Description [Abstract]
Entity Incorporation, State or Country Code	PA
Entity Incorporation, Date of Incorporation	Aug. 5, 2003
Marlin Business Bank [Member]
Business Combination, Description [Abstract]
Entity Incorporation, State or Country Code	UT

Summary of Significant Accoun_3

Summary of Significant Accounting Policies - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Summary of Significant Accounting Policies [Abstract]
Other income tax, discrete (benefit)			$ 3.2
Statutory tax rate	25.20%	25.40%
Effective Income Tax Rate Reconciliation, Percent	25.30%		25.90%	33.20%
Income taxes paid	$ 19.8
Income taxes receivable	$ 10.5		$ 10.5

Non-Interest Income (Details)

Non-Interest Income (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Non-interest Income [Abstract]
Insurance premiums written and earned	$ 1,943,000	$ 2,249,000	$ 3,941,000	$ 4,531,000
Gain on sale of leases and loans	0	57,000	0	2,339,000
Property tax (loss) income	20,000	(380,000)	5,040,000	5,124,000
Servicing income	307,000	489,000	693,000	1,055,000
Net gains (losses) recognized during the period on equity securities	10,000	31,000	(56,000)	89,000
Non-interest income - other than from contracts with customers	2,280,000	2,446,000	9,618,000	13,138,000
Insurance policy fees	747,000	873,000	1,519,000	1,791,000
Property tax administrative fees on leases	206,000	236,000	409,000	470,000
ACH payment fees	63,000	36,000	122,000	108,000
Referral fees	21,000	14,000	31,000	108,000
Other	180,000	190,000	370,000	383,000
Non-interest income from contracts with customers	1,217,000	1,349,000	2,451,000	2,860,000
Non-interest income	$ 3,497,000	$ 3,795,000	$ 12,069,000	$ 15,998,000

Investment Securities (Details)

Investment Securities (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Debt Securities Available-for-sale [Line Items]
Investment securities	$ 12,580	$ 11,624
Mutual Fund [Member]
Debt Securities Available-for-sale [Line Items]
Investment securities	3,730	3,760
Asset Backed Securities [Member]
Debt Securities Available-for-sale [Line Items]
Investment securities	4,974	3,719
Municipal Securities [Member]
Debt Securities Available-for-sale [Line Items]
Investment securities	$ 3,876	$ 4,145

Investment Securities - Schedul

Investment Securities - Schedule of changes in fair value of Equity securities (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Equity Securities, FV-NI, Gain (Loss) [Abstract]
Net gains (losses) recognized during the period on equity securities	$ 10	$ 31	$ (56)	$ 89
Less: Net gains recognized during the period on equity securities sold during the period	0	0	0	0
Unrealized gains recognized during the reporting period on equity securities still held at the reporting date	$ 10	$ 31	$ (56)	$ 89

Investment Securities - Sched_2

Investment Securities - Schedule of available for sale investments (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Debt Securities Available-for-sale [Line Items]
Amortized cost	$ 8,605
Estimated Fair Value	12,580	$ 11,624
Debt Securities [Member]
Debt Securities Available-for-sale [Line Items]
Amortized cost	8,605	7,748
Gross Unrealized Gains	247	117
Gross Unrealized Losses	(2)	(1)
Estimated Fair Value	8,850	7,864
ABS [Member]
Debt Securities Available-for-sale [Line Items]
Amortized cost	4,933	3,666
Gross Unrealized Gains	42	53
Gross Unrealized Losses	(1)	0
Estimated Fair Value	4,974	3,719
Municipal Securities [Member]
Debt Securities Available-for-sale [Line Items]
Amortized cost	3,672	4,082
Gross Unrealized Gains	205	64
Gross Unrealized Losses	(1)	(1)
Estimated Fair Value	$ 3,876	$ 4,145

Investment Securities - Gross U

Investment Securities - Gross Unrealized Loss and Fair Value of Securities Available for Sale (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Debt Securities Available-for-sale [Line Items]
Gross Unrealized Losses, Less than 12 months	$ (2)	$ (1)
Fair Value, Less than 12 months	1,659	141
Gross Unrealized Losses, 12 months or longer	0	0
Fair Value, 12 months or longer	0	0
Gross Unrealized Losses, Total	(2)	(1)
Fair Value, Total	1,659	141
ABS [Member]
Debt Securities Available-for-sale [Line Items]
Gross Unrealized Losses, Less than 12 months	(1)
Fair Value, Less than 12 months	1,588
Gross Unrealized Losses, 12 months or longer	0
Fair Value, 12 months or longer	0
Gross Unrealized Losses, Total	(1)
Fair Value, Total	1,588
Municipal Securities [Member]
Debt Securities Available-for-sale [Line Items]
Gross Unrealized Losses, Less than 12 months	(1)	(1)
Fair Value, Less than 12 months	71	141
Gross Unrealized Losses, 12 months or longer	0	0
Fair Value, 12 months or longer	0	0
Gross Unrealized Losses, Total	(1)	(1)
Fair Value, Total	$ 71	$ 141

Investment Securities - Contrac

Investment Securities - Contractual Maturity of Debt Securities (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Debt Securities Available-for-sale [Line Items]
Amortized cost, 1 year or less	$ 1,485
Amortized Cost, Over 1 to 5 Years	457
Amortized Cost, Over 5 to 10 Years	5,002
Amortized Cost, Over 10 Years	1,661
Amortized Cost Basis, Total	8,605
Estimated fair value, 1 Year or Less	1,501
Estimated fair value, Over 1 to 5 Years	463
Estimated fair value, Over 5 to 10 Years	5,086
Estimated fair value, Over 10 Years	1,659
Estimated Fair Value, Total	$ 8,709
Weighted-average yield, GAAP basis, 1 Year or Less	2.26%
Weighted-average yield, GAAP basis, Over 1 to 5 years	1.79%
Weighted-average yield, GAAP basis, Over 5 to10 Years	1.84%
Weighted-average yield, GAAP basis, Over 10 Years	1.81%
Weighted-average yield, GAAP basis, Total	1.90%
Debt Securities [Member]
Debt Securities Available-for-sale [Line Items]
Amortized Cost Basis, Total	$ 8,605	$ 7,748
ABS [Member]
Debt Securities Available-for-sale [Line Items]
Amortized cost, 1 year or less	1,480
Amortized Cost, Over 1 to 5 Years	204
Amortized Cost, Over 5 to 10 Years	1,660
Amortized Cost, Over 10 Years	1,589
Amortized Cost Basis, Total	4,933	3,666
Municipal Securities [Member]
Debt Securities Available-for-sale [Line Items]
Amortized cost, 1 year or less	5
Amortized Cost, Over 1 to 5 Years	253
Amortized Cost, Over 5 to 10 Years	3,342
Amortized Cost, Over 10 Years	72
Amortized Cost Basis, Total	$ 3,672	$ 4,082

Net Investment in Leases and _3

Net Investment in Leases and Loans - Narratives (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020	Jun. 30, 2020
Net Investment in Leases and Loans [Abstract]
Initial direct costs and origination costs	$ 13,600	$ 14,600
Servicing liability	900	1,300
Portfolio of leases and loans serviced for others	172,000	230,000
Finance receivables on a non-accrual basis	13,134	14,289
Net investments [Line Items]
Estimated residual value of equipment	25,544	26,983
Total active modifications, net investment	829,111	869,284	$ 974,679
Loan Modification Program [Member]
Net investments [Line Items]
Total active modifications, net investment	$ 80,555
% of total segment receivables	9.72%
Asset Backed Securities [Member]
Net investments [Line Items]
Net investment in leases are pledged as collateral	$ 18,100
Secured borrowing capacity at the Federal Reserve Discount Window [Member]
Net investments [Line Items]
Net investment in leases are pledged as collateral	55,300
Copier Product [Member]
Net investments [Line Items]
Estimated residual value of equipment	$ 21,100	$ 21,900

Net Investment in Leases and _4

Net Investment in Leases and Loans - Net investment in leases and loans (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019
Net Investment in Leases and Loans [Abstract]
Minimum lease payments receivable	$ 322,598		$ 354,298
Estimated residual value of equipment	25,544		26,983
Unearned lease income, net of initial direct costs and fees deferred	(39,564)		(43,737)
Security deposits	(387)		(385)
Total leases	308,191		337,159
Allowance for Credit Losses [Line Items]
Net Investment In Commercial Loans	520,920		532,125
Net investment in leases and loans, before allowance	829,111		869,284	$ 974,679
Allowance for credit losses	(28,757)	$ (38,911)	(44,228)	(63,644)	$ (52,060)	$ (21,695)
Total net investment in leases and loans	800,354		825,056
Working capital Loans [Member]
Allowance for Credit Losses [Line Items]
Net Investment In Commercial Loans	24,688		20,034
Net investment in leases and loans, before allowance	24,688		20,034	42,078
Allowance for credit losses	(1,003)	(1,010)	(1,206)	(7,962)	(7,200)	(1,899)
CRA [Member]
Allowance for Credit Losses [Line Items]
Net Investment In Commercial Loans	1,164		1,091
Net investment in leases and loans, before allowance	1,164		1,091	5,095
Allowance for credit losses	0	0	0	0	0	0
Equipment Finance [Member]
Allowance for Credit Losses [Line Items]
Net Investment In Commercial Loans	432,681		449,149
Net investment in leases and loans, before allowance	732,152		776,371	846,057
Allowance for credit losses	(19,719)	(28,852)	(33,184)	(48,550)	(37,774)	(18,334)
CVG [Member]
Allowance for Credit Losses [Line Items]
Net Investment In Commercial Loans	62,387		61,851
Net investment in leases and loans, before allowance	71,107		71,788	81,449
Allowance for credit losses	$ (8,035)	$ (9,049)	$ (9,838)	$ (7,132)	$ (7,086)	$ (1,462)

Net Investment in Leases and _5

Net Investment in Leases and Loans - Maturities of lease receivables under lease contracts and the amortization of unearned lease income (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Future Minimum Lease Payments Receivable Schedule [Abstract]
Remaining part of 2021	$ 69,625
2022	115,706
2023	75,251
2024	40,201
2025	16,815
Thereafter	5,000
Minimum Lease Payments Receivable	322,598	$ 354,298
Future Scheduled Income Amortization [Abstract]
Remaing part of 2021	13,567
2022	14,628
2023	7,429
2024	2,983
2025	865
Thereafter	92
Net income amortization	$ 39,564	$ 43,737

Net Investment in Leases and _6

Net Investment in Leases and Loans - Summary of information related to portfolio sales (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Sales of leases and loans	$ 0	$ 1,127	$ 0	$ 24,056
Gain on sale of leases and loans	0	57	0	2,339
Interest Income [Member]
Lease income	$ 6,309	$ 8,469	$ 13,003	$ 17,620

Allowance for Credit Losses - N

Allowance for Credit Losses - Narratives (Details)	3 Months Ended		6 Months Ended
	Jun. 30, 2021USD ($)	Jun. 30, 2020USD ($)	Jun. 30, 2021USD ($)Contracts	Jun. 30, 2020USD ($)	Mar. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Mar. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Allowance For Credit Losses [Abstract]
Finance Receivables 90 Days or More Past Due and Still Accruing	$ 0		$ 0			$ 0
Working Capital Loans past due 30 days or more and still accruing	0		0			0
Financing Receivable, Troubled Debt Restructuring	11,000,000		11,000,000
Allowance for Credit Losses [Line Items]
Provision for credit losses	(9,891,000)	$ 18,806,000	(12,827,000)	$ 43,956,000
Loans and leases receivable, allowance	28,757,000	63,644,000	$ 28,757,000	63,644,000	$ 38,911,000	44,228,000	$ 52,060,000	$ 21,695,000
Maximum [Member]
Allowance for Credit Losses [Line Items]
Percentange of reduced payment of deferral schedule			50.00%
Minimum [Member]
Allowance for Credit Losses [Line Items]
Percentange of reduced payment of deferral schedule			25.00%
Loan Modification Program [Member]
Allowance for Credit Losses [Line Items]
Financing Receivable, Modifications, Number of Contracts charged off | Contracts			278
Accounts Receivable, Allowance for Credit Loss, Writeoff			$ 6,600,000
Financing Receivable, Modifications, Number of Contracts Paid In Full | Contracts			1,424
Equipment Finance [Member]
Allowance for Credit Losses [Line Items]
Provision for credit losses	(8,961,000)	16,499,000	$ (12,024,000)	31,487,000
Loans and leases receivable, allowance	19,719,000	48,550,000	19,719,000	48,550,000	28,852,000	33,184,000	37,774,000	18,334,000
Equipment Finance [Member] | Adjustments related to Covid 19 [Member]
Allowance for Credit Losses [Line Items]
Provision for credit losses	(9,000,000)	(16,500,000)	(12,000,000)	(31,500,000)
Working capital Loans [Member]
Allowance for Credit Losses [Line Items]
Provision for credit losses	(135,000)	1,431,000	74,000	7,976,000
Loans and leases receivable, allowance	1,003,000	7,962,000	1,003,000	7,962,000	1,010,000	1,206,000	7,200,000	1,899,000
Working capital Loans [Member] | Adjustments related to Covid 19 [Member]
Allowance for Credit Losses [Line Items]
Provision for credit losses	(100,000)		100,000
CVG [Member]
Allowance for Credit Losses [Line Items]
Provision for credit losses	(795,000)	876,000	(877,000)	4,493,000
Loans and leases receivable, allowance	8,035,000	7,132,000	8,035,000	7,132,000	9,049,000	9,838,000	7,086,000	1,462,000
CVG [Member] | Loan Modification Program [Member]
Allowance for Credit Losses [Line Items]
Increase (Decrease) in reserve			(1,000,000)
Loans and leases receivable, allowance	4,700,000		4,700,000
CRA [Member]
Allowance for Credit Losses [Line Items]
Provision for credit losses	0	0	0	0
Loans and leases receivable, allowance	0	$ 0	0	$ 0	$ 0	$ 0	$ 0	$ 0
CRA [Member] | Adjustments related to Covid 19 [Member]
Allowance for Credit Losses [Line Items]
Provision for credit losses	$ (9,900,000)		$ (12,800,000)

Allowance for Credit Losses - A

Allowance for Credit Losses - Activity in the allowance for credit losses (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period	$ 38,911	$ 52,060	$ 44,228	$ 21,695
Charge-offs	(2,840)	(9,314)	(7,848)	(17,812)
Recoveries	1,624	820	3,156	1,472
Net charge-offs	(1,216)	(8,494)	(4,692)	(16,340)
Realized cashflows from Residual Income	953	1,272	2,048	2,425
Provision for credit losses	(9,891)	18,806	(12,827)	43,956
Allowance for credit losses, end of period	28,757	63,644	28,757	63,644
Net investment in leases and loans, before allowance	829,111	974,679	829,111	974,679	$ 869,284
Accounting Standards Update 2016-13 [Member]
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period				33,603
Accounting Standards Update 2016-13 [Member] | Adoption Impact [Member]
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period				11,908
Equipment Finance [Member]
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period	28,852	37,774	33,184	18,334
Charge-offs	(2,425)	(7,724)	(6,149)	(14,214)
Recoveries	1,300	729	2,660	1,254
Net charge-offs	(1,125)	(6,995)	(3,489)	(12,960)
Realized cashflows from Residual Income	953	1,272	2,048	2,425
Provision for credit losses	(8,961)	16,499	(12,024)	31,487
Allowance for credit losses, end of period	19,719	48,550	19,719	48,550
Net investment in leases and loans, before allowance	732,152	846,057	732,152	846,057	776,371
Equipment Finance [Member] | Accounting Standards Update 2016-13 [Member]
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period				27,598
Equipment Finance [Member] | Accounting Standards Update 2016-13 [Member] | Adoption Impact [Member]
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period				9,264
Working capital Loans [Member]
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period	1,010	7,200	1,206	1,899
Charge-offs	(16)	(686)	(550)	(1,965)
Recoveries	144	17	273	55
Net charge-offs	128	(669)	(277)	(1,910)
Realized cashflows from Residual Income	0	0	0	0
Provision for credit losses	(135)	1,431	74	7,976
Allowance for credit losses, end of period	1,003	7,962	1,003	7,962
Net investment in leases and loans, before allowance	24,688	42,078	24,688	42,078	20,034
Working capital Loans [Member] | Accounting Standards Update 2016-13 [Member]
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period				1,896
Working capital Loans [Member] | Accounting Standards Update 2016-13 [Member] | Adoption Impact [Member]
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period				(3)
CVG [Member]
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period	9,049	7,086	9,838	1,462
Charge-offs	(399)	(904)	(1,149)	(1,633)
Recoveries	180	74	223	163
Net charge-offs	(219)	(830)	(926)	(1,470)
Realized cashflows from Residual Income	0	0	0	0
Provision for credit losses	(795)	876	(877)	4,493
Allowance for credit losses, end of period	8,035	7,132	8,035	7,132
Net investment in leases and loans, before allowance	71,107	81,449	71,107	81,449	71,788
CVG [Member] | Accounting Standards Update 2016-13 [Member]
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period				4,109
CVG [Member] | Accounting Standards Update 2016-13 [Member] | Adoption Impact [Member]
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period				2,647
CRA [Member]
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period	0	0	0	0
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Net charge-offs	0	0	0	0
Realized cashflows from Residual Income	0	0	0	0
Provision for credit losses	0	0	0	0
Allowance for credit losses, end of period	0	0	0	0
Net investment in leases and loans, before allowance	$ 1,164	$ 5,095	$ 1,164	5,095	$ 1,091
CRA [Member] | Accounting Standards Update 2016-13 [Member]
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period				0
CRA [Member] | Accounting Standards Update 2016-13 [Member] | Adoption Impact [Member]
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period				$ 0

Allowance for Credit Losses - L

Allowance for Credit Losses - Loan modification program (Details) $ in Thousands	Jun. 30, 2021USD ($)Contracts	Dec. 31, 2020USD ($)	Jun. 30, 2020USD ($)
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	$ 829,111	$ 869,284	$ 974,679
Equipment Finance [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	732,152	776,371	846,057
CVG [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	71,107	71,788	81,449
Working capital Loans [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	$ 24,688	$ 20,034	$ 42,078
Loan Modification Program [Member]
Allowance for Credit Losses [Line Items]
Total Program, number of contracts | Contracts	5,626
Net investment in leases and loans	$ 80,555
% of total segment receivables	9.72%
Loan Modification Program [Member] | Out of deferral [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	$ 74,455
Loan Modification Program [Member] | In deferral period - full deferral of payment [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	6,100
Loan Modification Program [Member] | Q2 - New modification [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	76
Loan Modification Program [Member] | Q2 - Extended modification [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	3,089
Loan Modification Program [Member] | Previously modified [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	$ 77,390
Loan Modification Program [Member] | Modified leases and loans receivable [Member]
Allowance for Credit Losses [Line Items]
Total Program, number of contracts | Contracts	3,924
Loan Modification Program [Member] | Resolved modifications [Member]
Allowance for Credit Losses [Line Items]
Total Program, number of contracts | Contracts	1,702
Loan Modification Program [Member] | Modifications 30+ Days Delinquent [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	$ 1,505
Loan Modification Program [Member] | Equipment Finance [Member]
Allowance for Credit Losses [Line Items]
Total Program, number of contracts | Contracts	4,682
Net investment in leases and loans	$ 61,709
% of total segment receivables	8.40%
Loan Modification Program [Member] | Equipment Finance [Member] | Out of deferral [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	$ 61,299
Loan Modification Program [Member] | Equipment Finance [Member] | In deferral period - full deferral of payment [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	410
Loan Modification Program [Member] | Equipment Finance [Member] | Q2 - New modification [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	76
Loan Modification Program [Member] | Equipment Finance [Member] | Q2 - Extended modification [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	279
Loan Modification Program [Member] | Equipment Finance [Member] | Previously modified [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	$ 61,354
Loan Modification Program [Member] | Equipment Finance [Member] | Modified leases and loans receivable [Member]
Allowance for Credit Losses [Line Items]
Total Program, number of contracts | Contracts	3,484
Loan Modification Program [Member] | Equipment Finance [Member] | Resolved modifications [Member]
Allowance for Credit Losses [Line Items]
Total Program, number of contracts | Contracts	1,198
Loan Modification Program [Member] | Equipment Finance [Member] | Modifications 30+ Days Delinquent [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	$ 1,341
Loan Modification Program [Member] | CVG [Member]
Allowance for Credit Losses [Line Items]
Total Program, number of contracts | Contracts	453
Net investment in leases and loans	$ 17,749
% of total segment receivables	25.00%
Loan Modification Program [Member] | CVG [Member] | Out of deferral [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	$ 12,059
Loan Modification Program [Member] | CVG [Member] | In deferral period - full deferral of payment [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	5,690
Loan Modification Program [Member] | CVG [Member] | Q2 - New modification [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	0
Loan Modification Program [Member] | CVG [Member] | Q2 - Extended modification [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	2,810
Loan Modification Program [Member] | CVG [Member] | Previously modified [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	$ 14,939
Loan Modification Program [Member] | CVG [Member] | Modified leases and loans receivable [Member]
Allowance for Credit Losses [Line Items]
Total Program, number of contracts | Contracts	334
Loan Modification Program [Member] | CVG [Member] | Resolved modifications [Member]
Allowance for Credit Losses [Line Items]
Total Program, number of contracts | Contracts	119
Loan Modification Program [Member] | CVG [Member] | Modifications 30+ Days Delinquent [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	$ 143
Loan Modification Program [Member] | Working capital Loans [Member]
Allowance for Credit Losses [Line Items]
Total Program, number of contracts | Contracts	491
Net investment in leases and loans	$ 1,097
% of total segment receivables	4.40%
Loan Modification Program [Member] | Working capital Loans [Member] | Out of deferral [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	$ 1,097
Loan Modification Program [Member] | Working capital Loans [Member] | In deferral period - full deferral of payment [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	0
Loan Modification Program [Member] | Working capital Loans [Member] | Q2 - New modification [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	0
Loan Modification Program [Member] | Working capital Loans [Member] | Q2 - Extended modification [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	0
Loan Modification Program [Member] | Working capital Loans [Member] | Previously modified [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	$ 1,097
Loan Modification Program [Member] | Working capital Loans [Member] | Modified leases and loans receivable [Member]
Allowance for Credit Losses [Line Items]
Total Program, number of contracts | Contracts	106
Loan Modification Program [Member] | Working capital Loans [Member] | Resolved modifications [Member]
Allowance for Credit Losses [Line Items]
Total Program, number of contracts | Contracts	385
Loan Modification Program [Member] | Working capital Loans [Member] | Modifications 30+ Days Delinquent [Member]
Allowance for Credit Losses [Line Items]
Net investment in leases and loans	$ 21

Allowance for Credit Losses - P

Allowance for Credit Losses - Portfolio by origination year- current year (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020	Jun. 30, 2020
Amount of portfolio [Line Items]
2021	$ 174,746	$ 298,681
2020	239,634	319,544
2019	248,062	154,900
2018	111,397	73,293
2017	46,691	21,185
Prior	8,581	1,681
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	829,111	869,284	$ 974,679
Equipment Finance [Member]
Amount of portfolio [Line Items]
2021	138,699	267,068
2020	219,839	280,147
2019	221,348	140,758
2018	101,042	67,321
2017	43,348	19,426
Prior	7,876	1,651
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	732,152	776,371	846,057
Working capital Loans [Member]
Amount of portfolio [Line Items]
2021	19,440	12,866
2020	4,392	7,144
2019	856	24
2018	0	0
2017	0	0
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	24,688	20,034	42,078
CVG [Member]
Amount of portfolio [Line Items]
2021	15,443	17,656
2020	15,403	32,253
2019	25,858	14,118
2018	10,355	5,972
2017	3,343	1,759
Prior	705	30
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	71,107	71,788	81,449
CRA [Member]
Amount of portfolio [Line Items]
2021	1,164	1,091
2020	0	0
2019	0	0
2018	0	0
2017	0	0
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	1,164	1,091	$ 5,095
30-59 [Member] | Equipment Finance [Member]
Amount of portfolio [Line Items]
2021	340	1,162
2020	647	1,526
2019	970	1,349
2018	394	690
2017	196	292
Prior	181	14
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	2,728	5,033
30-59 [Member] | Working capital Loans [Member]
Amount of portfolio [Line Items]
2021	0	125
2020	0	481
2019	4	0
2018	0	0
2017	0	0
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	4	606
30-59 [Member] | CVG [Member]
Amount of portfolio [Line Items]
2021	0	591
2020	0	1,039
2019	38	173
2018	9	29
2017	16	21
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	63	1,853
60-89 [Member] | Equipment Finance [Member]
Amount of portfolio [Line Items]
2021	59	367
2020	192	1,111
2019	785	463
2018	310	532
2017	232	130
Prior	69	6
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	1,647	2,609
60-89 [Member] | Working capital Loans [Member]
Amount of portfolio [Line Items]
2021	0	0
2020	2	135
2019	0	0
2018	0	0
2017	0	0
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	2	135
60-89 [Member] | CVG [Member]
Amount of portfolio [Line Items]
2021	45	0
2020	167	69
2019	53	33
2018	79	0
2017	0	68
Prior	52	0
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	396	170
90+ [Member] | Equipment Finance [Member]
Amount of portfolio [Line Items]
2021	11	503
2020	537	1,370
2019	533	804
2018	582	377
2017	86	199
Prior	65	16
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	1,814	3,269
90+ [Member] | Working capital Loans [Member]
Amount of portfolio [Line Items]
2021	0	0
2020	32	0
2019	18	0
2018	0	0
2017	0	0
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	50	0
90+ [Member] | CVG [Member]
Amount of portfolio [Line Items]
2021	0	0
2020	0	340
2019	0	179
2018	66	5
2017	0	11
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	66	535
Total Past Due [Member] | Equipment Finance [Member]
Amount of portfolio [Line Items]
2021	410	2,032
2020	1,376	4,007
2019	2,288	2,616
2018	1,286	1,599
2017	514	621
Prior	315	36
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	6,189	10,911
Total Past Due [Member] | Working capital Loans [Member]
Amount of portfolio [Line Items]
2021	0	125
2020	34	616
2019	22	0
2018	0	0
2017	0	0
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	56	741
Total Past Due [Member] | CVG [Member]
Amount of portfolio [Line Items]
2021	45	591
2020	167	1,448
2019	91	385
2018	154	34
2017	16	100
Prior	52	0
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	525	2,558
Total Past Due [Member] | CRA [Member]
Amount of portfolio [Line Items]
2021	0	0
2020	0	0
2019	0	0
2018	0	0
2017	0	0
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	0	0
Current [Member] | Equipment Finance [Member]
Amount of portfolio [Line Items]
2021	138,289	265,036
2020	218,463	276,140
2019	219,060	138,142
2018	99,756	65,722
2017	42,834	18,805
Prior	7,561	1,615
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	725,963	765,460
Current [Member] | Working capital Loans [Member]
Amount of portfolio [Line Items]
2021	19,440	12,741
2020	4,358	6,528
2019	834	24
2018	0	0
2017	0	0
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	24,632	19,293
Current [Member] | CVG [Member]
Amount of portfolio [Line Items]
2021	15,398	17,065
2020	15,236	30,805
2019	25,767	13,733
2018	10,201	5,938
2017	3,327	1,659
Prior	653	30
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	70,582	69,230
Current [Member] | CRA [Member]
Amount of portfolio [Line Items]
2021	1,164	1,091
2020	0	0
2019	0	0
2018	0	0
2017	0	0
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	$ 1,164	$ 1,091

Allowance for Credit Losses -_2

Allowance for Credit Losses - Portfolio by origination year - previous year (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020	Jun. 30, 2020
Amount of portfolio [Line Items]
2020	$ 174,746	$ 298,681
2019	239,634	319,544
2018	248,062	154,900
2017	111,397	73,293
2016	46,691	21,185
Prior	8,581	1,681
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	829,111	869,284	$ 974,679
Equipment Finance [Member]
Amount of portfolio [Line Items]
2020	138,699	267,068
2019	219,839	280,147
2018	221,348	140,758
2017	101,042	67,321
2016	43,348	19,426
Prior	7,876	1,651
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	732,152	776,371	846,057
Working capital Loans [Member]
Amount of portfolio [Line Items]
2020	19,440	12,866
2019	4,392	7,144
2018	856	24
2017	0	0
2016	0	0
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	24,688	20,034	42,078
CVG [Member]
Amount of portfolio [Line Items]
2020	15,443	17,656
2019	15,403	32,253
2018	25,858	14,118
2017	10,355	5,972
2016	3,343	1,759
Prior	705	30
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	71,107	71,788	81,449
CRA [Member]
Amount of portfolio [Line Items]
2020	1,164	1,091
2019	0	0
2018	0	0
2017	0	0
2016	0	0
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	1,164	1,091	$ 5,095
30-59 [Member] | Equipment Finance [Member]
Amount of portfolio [Line Items]
2020	340	1,162
2019	647	1,526
2018	970	1,349
2017	394	690
2016	196	292
Prior	181	14
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	2,728	5,033
30-59 [Member] | Working capital Loans [Member]
Amount of portfolio [Line Items]
2020	0	125
2019	0	481
2018	4	0
2017	0	0
2016	0	0
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	4	606
30-59 [Member] | CVG [Member]
Amount of portfolio [Line Items]
2020	0	591
2019	0	1,039
2018	38	173
2017	9	29
2016	16	21
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	63	1,853
60-89 [Member] | Equipment Finance [Member]
Amount of portfolio [Line Items]
2020	59	367
2019	192	1,111
2018	785	463
2017	310	532
2016	232	130
Prior	69	6
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	1,647	2,609
60-89 [Member] | Working capital Loans [Member]
Amount of portfolio [Line Items]
2020	0	0
2019	2	135
2018	0	0
2017	0	0
2016	0	0
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	2	135
60-89 [Member] | CVG [Member]
Amount of portfolio [Line Items]
2020	45	0
2019	167	69
2018	53	33
2017	79	0
2016	0	68
Prior	52	0
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	396	170
90+ [Member] | Equipment Finance [Member]
Amount of portfolio [Line Items]
2020	11	503
2019	537	1,370
2018	533	804
2017	582	377
2016	86	199
Prior	65	16
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	1,814	3,269
90+ [Member] | Working capital Loans [Member]
Amount of portfolio [Line Items]
2020	0	0
2019	32	0
2018	18	0
2017	0	0
2016	0	0
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	50	0
90+ [Member] | CVG [Member]
Amount of portfolio [Line Items]
2020	0	0
2019	0	340
2018	0	179
2017	66	5
2016	0	11
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	66	535
Total Past Due [Member] | Equipment Finance [Member]
Amount of portfolio [Line Items]
2020	410	2,032
2019	1,376	4,007
2018	2,288	2,616
2017	1,286	1,599
2016	514	621
Prior	315	36
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	6,189	10,911
Total Past Due [Member] | Working capital Loans [Member]
Amount of portfolio [Line Items]
2020	0	125
2019	34	616
2018	22	0
2017	0	0
2016	0	0
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	56	741
Total Past Due [Member] | CVG [Member]
Amount of portfolio [Line Items]
2020	45	591
2019	167	1,448
2018	91	385
2017	154	34
2016	16	100
Prior	52	0
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	525	2,558
Total Past Due [Member] | CRA [Member]
Amount of portfolio [Line Items]
2020	0	0
2019	0	0
2018	0	0
2017	0	0
2016	0	0
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	0	0
Current [Member] | Equipment Finance [Member]
Amount of portfolio [Line Items]
2020	138,289	265,036
2019	218,463	276,140
2018	219,060	138,142
2017	99,756	65,722
2016	42,834	18,805
Prior	7,561	1,615
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	725,963	765,460
Current [Member] | Working capital Loans [Member]
Amount of portfolio [Line Items]
2020	19,440	12,741
2019	4,358	6,528
2018	834	24
2017	0	0
2016	0	0
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	24,632	19,293
Current [Member] | CVG [Member]
Amount of portfolio [Line Items]
2020	15,398	17,065
2019	15,236	30,805
2018	25,767	13,733
2017	10,201	5,938
2016	3,327	1,659
Prior	653	30
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	70,582	69,230
Current [Member] | CRA [Member]
Amount of portfolio [Line Items]
2020	1,164	1,091
2019	0	0
2018	0	0
2017	0	0
2016	0	0
Prior	0	0
Net investment in leases and loans, excluding allowance for credit losses (includes $17.0 million and $30.4 million at June 30, 2021 and December 31, 2020, respectively, related to consolidated VIEs)	$ 1,164	$ 1,091

Allowance for Credit Losses -_3

Allowance for Credit Losses - Non-accrual leases and loans in the company's portfolio (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual leases and loans, end of period	$ 13,134	$ 14,289
Equipment Finance [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual leases and loans, end of period	4,334	5,543
Working capital Loans [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual leases and loans, end of period	114	932
CVG [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual leases and loans, end of period	$ 8,686	$ 7,814

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets - Narratives (Details) - USD ($)	3 Months Ended			6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2021	Jun. 30, 2020
Acquired Finite-Lived Intangible Assets [Line Items]
Goodwill			$ 6,700,000
Amortization of Intangible Assets				$ 300,000	$ 400,000
Impairment of intangible assets	$ 0	$ 0		0	0
Goodwill Impairment Loss	0	$ 0	$ 6,700,000	0	$ 6,735,000
Indefinite-lived Intangible Assets	$ 0			$ 0

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets - Intangible assets (Detail) $ in Thousands	6 Months Ended
	Jun. 30, 2021USD ($)
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 7,350
Accumulated Amortization	2,007
Net Value	$ 5,343
Vendor Relationships [Member]
Finite Lived Intangible Assets [Line Items]
Useful Life	11 years
Gross Carrying Amount	$ 7,290
Accumulated Amortization	1,969
Net Value	$ 5,321
Corporate Trade Name [Member]
Finite Lived Intangible Assets [Line Items]
Useful Life	7 years
Gross Carrying Amount	$ 60
Accumulated Amortization	38
Net Value	$ 22

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets - Amortization expense (Details) $ in Thousands	Jun. 30, 2021USD ($)
Amortization expense for the next five years [Abstract]
Remainder of 2021	$ 336
2022	671
2023	671
2024	663
2025	$ 663

Other Assets (Details)

Other Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Other Assets [Abstract]
Accrued fees receivable	$ 2,392	$ 2,928
Prepaid expenses	2,623	2,790
Income taxes receivable	10,545	0
Federal Reserve Bank Stock	1,711	1,711
Other	1,998	2,783
Other assets, total	$ 19,269	$ 10,212

Deposits (Details)

Deposits (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Contractual Maturities of Time Deposits [Abstract]
Remainder of 2021	$ 230,762,000
2022	210,474,000
2023	117,717,000
2024	56,813,000
2025	29,087,000
Total	644,853,000	$ 729,614,000
Cash and Cash Equivalents [Line Items]
Money market deposit accounts	52,900,000
Cash FDIC Insured Amount	$ 250,000
Weighted average all-in interest rate of all deposit liabilities outstanding	1.32%
MBB Certificate of Deposit [Member]
Cash and Cash Equivalents [Line Items]
Maximum time deposit liability denomination	$ 250,000
MMDA [Member]
Cash and Cash Equivalents [Line Items]
Maximum time deposit liability denomination	$ 250,000

Debt and Financing Arrangemen_3

Debt and Financing Arrangements - Narratives (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020	Jul. 27, 2018
Debt and Financing Arrangements [Abstract]
Term securitization 2018-1	$ 17,295,000	$ 30,800,000	$ 201,650,000
Debt collateralized	18,100,000
Debt instrument collateralized by restricted deposits	3,800,000
Federal Funds [Member] | Marlin Business Bank [Member]
Debt Instrument Terms [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	25,000,000
Line of credit	0	$ 0
Federal Reserve Discount Window [Member] | Marlin Business Bank [Member]
Debt Instrument Terms [Line Items]
Debt Instrument, Unused Borrowing Capacity, Amount	49,800,000
Net investment in leases are pledged as collateral	$ 55,300,000

Debt and Financing Arrangemen_4

Debt and Financing Arrangements - Long-term borrowings (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020	Jul. 27, 2018
Variable Interest Entity [Line Items]
Term securitization 2018-1	$ 17,295,000	$ 30,800,000	$ 201,650,000
Unamortized debt issuance costs	(68,000)	(135,000)
Variable Interest Entity, Primary Beneficiary [Member]
Variable Interest Entity [Line Items]
Long-term borrowings related to consolidated VIEs	$ 17,227,000	$ 30,665,000

Debt and Financing Arrangemen_5

Debt and Financing Arrangements - Term note securitization (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2021	Dec. 31, 2020	Jul. 27, 2018
Debt Instrument [Line Items]
Term note securitization	$ 17,295	$ 30,800	$ 201,650
Term Note Securitizations [Member]
Debt Instrument [Line Items]
Original coupon rate	3.05%
Class A-1 [Member]
Debt Instrument [Line Items]
Term note securitization	$ 0	0	77,400
Debt instrument maturity date	July, 2019
Original coupon rate	2.55%
Class A-2 [Member]
Debt Instrument [Line Items]
Term note securitization	$ 0	0	55,700
Debt instrument maturity date	October, 2020
Original coupon rate	3.05%
Class A-3 [Member]
Debt Instrument [Line Items]
Term note securitization	$ 0	0	36,910
Debt instrument maturity date	April, 2023
Original coupon rate	3.36%
Class B [Member]
Debt Instrument [Line Items]
Term note securitization	$ 0	9,560	10,400
Debt instrument maturity date	May, 2023
Original coupon rate	3.54%
Class C [Member]
Debt Instrument [Line Items]
Term note securitization	$ 7,445	11,390	11,390
Debt instrument maturity date	June, 2023
Original coupon rate	3.70%
Class D [Member]
Debt Instrument [Line Items]
Term note securitization	$ 5,470	5,470	5,470
Debt instrument maturity date	July, 2023
Original coupon rate	3.99%
Class E [Member]
Debt Instrument [Line Items]
Term note securitization	$ 4,380	$ 4,380	$ 4,380
Debt instrument maturity date	May, 2025
Original coupon rate	5.02%
2018-1 [Member]
Debt Instrument [Line Items]
Weighted average coupon rate	4.13%

Debt and Financing Arrangemen_6

Debt and Financing Arrangements - Scheduled principal and interest payments (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020	Jul. 27, 2018
Scheduled principal and interest payments on outstanding borrowings [Abstract]
Remainder of 2021, principal	$ 8,713
Principal, 2022	8,582
Scheduled principal payments	17,295	$ 30,800	$ 201,650
Remainder of 2021, interest	293
Interest, 2022	159
Scheduled interest payments	$ 452

Fair Value Measurements and D_3

Fair Value Measurements and Disclosures about the Fair Value of Financial Instruments - Narrative (Details) - USD ($)	3 Months Ended			6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2021	Jun. 30, 2020
Fair Value, Assets and Liabilities Measured on Recurring Basis [Abstract]
Goodwill Impairment Loss	$ 0	$ 0	$ 6,700,000	$ 0	$ 6,735,000
Fair Value Assets Level 1 To Level 2 Transfers Amount	$ 0			$ 0

Fair Value Measurements and D_4

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	Jun. 30, 2021	Dec. 31, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	$ 12,580	$ 11,624
ABS [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	4,974	3,719
Municipal Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	3,876	4,145
Mutual Fund [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	3,730	3,760
Level 1 [Member] | Fair Value, Measurements, Recurring [Member] | ABS [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Level 1 [Member] | Fair Value, Measurements, Recurring [Member] | Municipal Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
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	3,730	3,760
Level 2 [Member] | Fair Value, Measurements, Recurring [Member] | ABS [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	4,974	3,719
Level 2 [Member] | Fair Value, Measurements, Recurring [Member] | Municipal Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	3,876	4,145
Level 2 [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	0	0
Level 3 [Member] | Fair Value, Measurements, Recurring [Member] | ABS [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Level 3 [Member] | Fair Value, Measurements, Recurring [Member] | Municipal Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Level 3 [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	$ 0	$ 0

Fair Value Measurements and D_5

Fair Value Measurements and Disclosures about the Fair Value of Financial Instruments - Carrying amount and estimated fair value (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020	Jun. 30, 2020	Jul. 27, 2018
Assets, Fair Value Disclosure [Abstract]
Cash and Cash Equivalents	$ 114,252	$ 135,691	$ 211,706
Time deposits with banks	3,486	5,967
Restricted interest-earning deposits with banks	3,799	4,719	$ 6,072
Loans, net of allowance	800,354	825,056
Federal Reserve Bank Stock	1,711	1,711
Liabilities, Fair Value Disclosure [Abstract]
Deposits	697,805	729,614
Long-term borrowings	17,295	30,800		$ 201,650
Carrying Amount [Member]
Assets, Fair Value Disclosure [Abstract]
Cash and Cash Equivalents	114,252	135,691
Time deposits with banks	3,486	5,967
Restricted interest-earning deposits with banks	3,799	4,719
Loans, net of allowance	500,366	500,768
Federal Reserve Bank Stock	1,711	1,711
Liabilities, Fair Value Disclosure [Abstract]
Deposits	697,805	729,614
Long-term borrowings	17,227	30,665
Fair Value [Member]
Assets, Fair Value Disclosure [Abstract]
Cash and Cash Equivalents	114,252	135,691
Time deposits with banks	3,501	6,003
Restricted interest-earning deposits with banks	3,799	4,719
Loans, net of allowance	508,461	507,362
Federal Reserve Bank Stock	1,711	1,711
Liabilities, Fair Value Disclosure [Abstract]
Deposits	706,171	742,882
Long-term borrowings	$ 17,485	$ 31,114

Earnings Per Share - EPS Basic

Earnings Per Share - EPS Basic and Diluted (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2021	Jun. 30, 2020
Earnings Per Share, Basic [Abstract]
Net income (loss)	$ 10,256	$ 6,851	$ (5,882)	$ (11,821)	$ 17,107	$ (17,703)
Less: net income allocated to participating securities	(128)		0		(212)	0
Net income (loss) allocated to common stock	$ 10,128		$ (5,882)		$ 16,895	$ (17,703)
Weighted average common shares outstanding	12,014,487		11,893,235		11,998,570	11,953,815
Less: Unvested restricted stock awards considered participating securities	(149,961)		(132,756)		(149,016)	(135,502)
Adjusted weighted average common shares used in computing basic EPS	11,864,526		11,760,479		11,849,554	11,818,313
Basic earnings (loss) per share	$ 0.85		$ (0.50)		$ 1.43	$ (1.50)
Earnings Per Share, Diluted [Abstract]
Net income (loss) allocated to common stock	$ 10,128		$ (5,882)		$ 16,895	$ (17,703)
Adjusted weighted average common shares used in computing basic EPS	11,864,526		11,760,479		11,849,554	11,818,313
Add: Effect of dilutive stock-based compensation awards	151,519		0		108,091	0
Adjusted weighted average common shares used in computing diluted EPS	12,016,045		11,760,479		11,957,645	11,818,313
Diluted earnings (loss) per share	$ 0.84		$ (0.50)		$ 1.41	$ (1.50)
Antidilutive securities excluded from computation of earnings per share amount	113,237		289,635		169,673	297,057

Stockholders' Equity - Narrativ

Stockholders' Equity - Narratives (Details) $ / shares in Units, $ in Thousands	Jul. 29, 2021$ / shares	Jun. 30, 2021USD ($)$ / sharesshares	Mar. 31, 2021$ / shares	Jun. 30, 2020$ / sharesshares	Mar. 31, 2020$ / shares	Jun. 30, 2021USD ($)$ / sharesshares	Jun. 30, 2020$ / sharesshares
Regulatory Capital Requirements Miscellaneous Information [Abstract]
Total Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets		0.08				0.08
Total Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets		0.10				0.10
Percentage of transitional amounts for measurment of estimated allowance year one						25.00%
Percentage of transitional amounts for measurment of estimated allowance next two years						25.00%
Percentage of transitional amounts for measurment of estimated allowance during year three						75.00%
Cash dividends paid per share		$ 0.14	$ 0.14	$ 0.14	$ 0.14
Subsequent Event [Member]
Dividends Paid [Abstract]
Cash dividend declared on common stock, payable date	Aug. 19, 2021
Cash dividend declared on common stock, date of record	Aug. 9, 2021
Maximum [Member] | Subsequent Event [Member]
Regulatory Capital Requirements Miscellaneous Information [Abstract]
Cash dividends paid per share	$ 0.14
Marlin Business Services Corp. [Member]
Regulatory Capital Requirements Miscellaneous Information [Abstract]
Total stockholders equity (regulatory) | $		$ 213,238				$ 213,238
Total Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets		0.0800				0.0800
Tier One Leverage Capital Required for Capital Adequacy to Average Assets		0.0400				0.0400
Total Risk Based Capital to Risk Weighted Assets		0.2569				0.2569
Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets		0.0600				0.0600
Total Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets		0.1000				0.1000
Common Equity Tier One Risk Based Capital Required For Capital Adequacy To Risk Weighted Assets		0.0450				0.0450
Common Equity Tier One Risk Based Capital Required To Be Well Capitalized To Risk Weighted Assets		0.0650				0.0650
Marlin Business Bank [Member]
Regulatory Capital Requirements Miscellaneous Information [Abstract]
Total stockholders equity (regulatory) | $		$ 161,289				$ 161,289
Total Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets		0.08				0.08
Tier One Leverage Capital Required for Capital Adequacy to Average Assets		0.04				0.04
FDIC Agreement Capital Required To Be Well Capitalized To Risk Weighted Assets		15.00%				15.00%
Total Risk Based Capital to Risk Weighted Assets		0.2116				0.2116
Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets		0.06				0.06
Total Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets		0.1000				0.1000
Common Equity Tier One Risk Based Capital Required For Capital Adequacy To Risk Weighted Assets		0.045				0.045
Common Equity Tier One Risk Based Capital Required To Be Well Capitalized To Risk Weighted Assets		0.065				0.065
New Capital Conservation Buffer		2.50%				2.50%
2017 Stock Repurchase Plan [Member]
Stock Repurchase [Abstract]
Stock Repurchased During Period, Average Cost Per Share							$ 16.09
Stock Repurchased During Period, Shares | shares							264,470
2014 Stock Repurchase Plan [Member]
Stock Repurchase [Abstract]
Stock Repurchased During Period, Average Cost Per Share		$ 20.04		$ 6.50		$ 14.05	$ 12.81
Stock Repurchased During Period, Shares | shares		124		1,897		16,162	23,020
2019 Stock Repurchase Plan [Member]
Stock Repurchase [Abstract]
Stock Repurchase Program, Remaining Authorized Repurchase Amount | $		$ 4,700				$ 4,700
Stock Repurchased During Period, Shares | shares		0		0		0

Stockholders' Equity - Regulato

Stockholders' Equity - Regulatory Capital Ratios (Details) $ in Thousands	Jun. 30, 2021USD ($)
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	0.08
Total Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets	0.10
Marlin Business Services Corp. [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Tier One Leverage Capital	$ 213,238
Tier One Leverage Capital Required for Capital Adequacy	38,488
Tier One Leverage Capital Required to be Well Capitalized	48,110
Common Equity Tier One Risk Based Capital	213,238
Common Equity Tier One Risk Based Capital Required For Capital Adequacy	39,307
Common Equity Tier One Risk Based Capital Required To Be Well Capitalized	56,776
Tier One Risk Based Capital	213,238
Tier One Risk Based Capital Required for Capital Adequacy	52,409
Tier One Risk Based Capital Required to be Well Capitalized	69,879
Total Risk Based Capital	224,377
Total Risk Based Capital Required for Capital Adequacy	69,879
Total Risk Based Capital Required to be Well Capitalized	$ 87,348
Tier One Leverage Capital to Average Assets	0.2216
Tier One Leverage Capital Required for Capital Adequacy to Average Assets	0.0400
Tier One Leverage Capital Required to be Well Capitalized to Average Assets	0.0500
Common Equity Tier One Risk Based Capital To Risk Weighted Assets	0.2441
Common Equity Tier One Risk Based Capital Required For Capital Adequacy To Risk Weighted Assets	0.0450
Common Equity Tier One Risk Based Capital Required To Be Well Capitalized To Risk Weighted Assets	0.0650
Tier One Risk Based Capital to Risk Weighted Assets	0.2441
Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	0.0600
Tier One Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets	0.0800
Total Risk Based Capital to Risk Weighted Assets	0.2569
Total Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	0.0800
Total Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets	0.1000
Marlin Business Bank [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Tier One Leverage Capital	$ 161,289
Tier One Leverage Capital Required for Capital Adequacy	35,410
Tier One Leverage Capital Required to be Well Capitalized	44,262
Common Equity Tier One Risk Based Capital	161,289
Common Equity Tier One Risk Based Capital Required For Capital Adequacy	36,499
Common Equity Tier One Risk Based Capital Required To Be Well Capitalized	52,721
Tier One Risk Based Capital	161,289
Tier One Risk Based Capital Required for Capital Adequacy	48,665
Tier One Risk Based Capital Required to be Well Capitalized	64,887
Total Risk Based Capital	171,649
Total Risk Based Capital Required for Capital Adequacy	64,887
Total Risk Based Capital Required to be Well Capitalized	$ 81,109
Tier One Leverage Capital to Average Assets	0.1822
Tier One Leverage Capital Required for Capital Adequacy to Average Assets	0.04
Tier One Leverage Capital Required to be Well Capitalized to Average Assets	0.0500
Common Equity Tier One Risk Based Capital To Risk Weighted Assets	0.1989
Common Equity Tier One Risk Based Capital Required For Capital Adequacy To Risk Weighted Assets	0.045
Common Equity Tier One Risk Based Capital Required To Be Well Capitalized To Risk Weighted Assets	0.065
Tier One Risk Based Capital to Risk Weighted Assets	0.1989
Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	0.06
Tier One Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets	0.0800
Total Risk Based Capital to Risk Weighted Assets	0.2116
Total Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	0.08
Total Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets	0.1000

Subsequent Events - Narratives

Subsequent Events - Narratives (Details) $ / shares in Units, $ in Millions	Jul. 29, 2021USD ($)Number$ / shares	Jun. 30, 2021$ / shares	Mar. 31, 2021$ / shares	Jun. 30, 2020$ / shares	Mar. 31, 2020$ / shares
Subsequent Event [Line Items]
Quarterly cash dividends		$ 0.14	$ 0.14	$ 0.14	$ 0.14
Subsequent Event [Member]
Subsequent Event [Line Items]
Cash dividend declared on common stock, payable date	Aug. 19, 2021
Cash dividend declared on common stock, date of record	Aug. 9, 2021
Dividends Payable, Amount Per Share	$ 0.14
Dividends Payable | $	$ 1.7
Number of consecutive quartely cash dividends declared. | Number	40
Subsequent Event [Member] | Maximum [Member]
Subsequent Event [Line Items]
Quarterly cash dividends	$ 0.14