GOODWILL AND INTANGIBLE ASSETS
Goodwill and intangible assets consist of the following:
(Dollars in thousands)December 31,
2025
December 31,
2024
Goodwill$355,296 $241,949 
December 31, 2025December 31, 2024
(Dollars in thousands)Gross Carrying
Amount
Accumulated
Amortization
Net Carrying
Amount
Gross Carrying
Amount
Accumulated
Amortization
Net Carrying
Amount
Core deposit intangibles$43,578 $(41,836)$1,742 $43,578 $(40,310)$3,268 
Software intangible asset26,932 (18,461)8,471 18,612 (15,168)3,444 
Customer relationship intangibles65,494 (28,776)36,718 30,014 (23,053)6,961 
Other intangible assets3,641 (2,684)957 5,627 (3,041)2,586 
$139,645 $(91,757)$47,888 $97,831 $(81,572)$16,259 
The changes in goodwill and intangible assets by operating segment during the year are as follows:
(Dollars in thousands)Total Corporate
December 31, 2025BankingFactoringPaymentsIntelligenceSegmentsand OtherTotal
Beginning balance$110,974 $57,671 $77,985 $10,000 $256,630 $1,578 $258,208 
Acquired goodwill— 16,293 15,601 81,453 113,347 — 113,347 
Acquired intangibles— — 14,625 29,180 43,805 119 43,924 
Divestiture of intangibles— — — — — (646)(646)
Amortization of intangibles(1,540)(772)(4,751)(3,713)(10,776)(806)(11,582)
Amortization of intangibles included in lease income— — — — — (67)(67)
Ending balance$109,434 $73,192 $103,460 $116,920 $403,006 $178 $403,184 
(Dollars in thousands)TotalCorporate
December 31, 2024BankingFactoringPaymentsIntelligenceSegmentsand OtherTotal
Beginning balance$113,346 $59,161 $84,748 $— $257,255 $100 $257,355 
Acquired goodwill— — — 8,240 8,240 — 8,240 
Acquired intangibles— — — 1,760 1,760 2,920 4,680 
Amortization of intangibles(2,372)(1,490)(6,763)— (10,625)(1,367)(11,992)
Amortization of intangibles included in lease income— — — — — (75)(75)
Ending balance$110,974 $57,671 $77,985 $10,000 $256,630 $1,578 $258,208 
(Dollars in thousands)TotalCorporate
December 31, 2023BankingFactoringPaymentsIntelligenceSegmentsand OtherTotal
Beginning balance$116,296 $60,982 $88,389 $— $265,667 $100 $265,767 
Acquired intangibles— — 3,042 — 3,042 — 3,042 
Amortization of intangibles(2,950)(1,821)(6,683)— (11,454)— (11,454)
Ending balance$113,346 $59,161 $84,748 $— $257,255 $100 $257,355 
Impairment exists when a reporting unit’s carrying value of goodwill exceeds its fair value. The Company assesses goodwill for impairment at its reporting units that contain goodwill, Banking, Factoring, Payments, and Intelligence. A quantitative goodwill impairment test was performed on the Company's reporting units as of October 1, 2025 which indicated that the fair value of the reporting units exceeded the reporting units' carrying value.
After performing an impairment test of intangible assets during the years ended December 31, 2025, 2024, and 2023, it was determined that no indicators of impairment were present and thus, no intangible asset impairment charge was recorded.
Except for software intangible assets that are amortized utilizing a straight line method, material acquired intangible assets are being amortized utilizing an accelerated method over their estimated useful lives. The useful lives of the Company's intangible assets range from 4 to 11 years.
The future amortization schedule for the Company’s intangible assets with finite lives is as follows:
(Dollars in thousands)
2026$9,828 
20278,487 
20287,328 
20296,064 
20304,329 
Thereafter11,002 
$47,038 
Amortization schedule excludes $850,000 of indefinite lived intangible assets.

Historical Timeline

Fiscal YearFiled
2025Feb 11, 2026Showing above
2024Feb 11, 2025
2023Feb 13, 2024
2022Feb 15, 2023
2021Feb 14, 2022
2020Feb 12, 2021
2019Feb 11, 2020
2018Feb 12, 2019
2017Feb 13, 2018
2016Feb 17, 2017
2015Feb 26, 2016

About Goodwill & Intangibles Disclosures

Goodwill and intangible asset disclosures reveal the premium paid in acquisitions and how management assesses whether that premium retains its value. Since goodwill is no longer amortized under US GAAP, the annual impairment test is the only mechanism that adjusts carrying values downward — making the assumptions behind that test critically important for investors.

Key signals: a history of goodwill impairments suggests management consistently overpays for acquisitions. Watch the gap between reporting unit fair value and carrying amount — when fair value exceeds carrying amount by less than 10-20%, a small decline in business performance could trigger a write-down. For finite-lived intangibles, examine useful life assumptions across customer relationships, technology, and trade names; aggressive estimates inflate near-term earnings. Compare total intangibles-to-total-assets ratios against peers to assess acquisition dependency. Rising goodwill as a percentage of equity can signal balance sheet fragility.