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Allowance for Loan and Lease Losses | 9 Months Ended
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Sep. 30, 2014
Allowance for Loan and Lease Losses, Adjustments, Net [Abstract] |
Allowance | ALLOWANCE FOR LOAN AND LEASE LOSSES The following tables present the activity in the allowance for originated loan and lease losses by loan class for the three and nine months ended September 30, 2014 and September 30, 2013:
| Three months ended September 30, 2014
(Dollars in thousands) | Construction and land development - commercial |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Lease financing |  | Other |  | Residential mortgage |  | Revolving mortgage |  | Construction and land development - non- commercial |  | Consumer |  | Non- specific |  | Total
Originated Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for loan and lease losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at July 1 | $ | 11,116 |  |  | $ | 92,129 |  |  | $ | 806 |  |  | $ | 26,909 |  |  | $ | 4,365 |  |  | $ | 612 |  |  | $ | 9,301 |  |  | $ | 16,797 |  |  | $ | 905 |  |  | $ | 13,975 |  |  | $ | — |  |  | $ | 176,915 |
Provision | 1,469 |  |  | (8,082 | ) |  | 61 |  |  | 4,361 |  |  | (71 | ) |  | 127 |  |  | 15 |  |  | 2,075 |  |  | 21 |  |  | 1,758 |  |  | — |  |  | 1,734 |
Charge-offs | — |  |  | (277 | ) |  | — |  |  | (1,414 | ) |  | (28 | ) |  | — |  |  | (231 | ) |  | (925 | ) |  | (45 | ) |  | (2,467 | ) |  | — |  |  | (5,387 | )
Recoveries | 15 |  |  | 476 |  |  | 8 |  |  | 227 |  |  | 34 |  |  | — |  |  | 28 |  |  | 174 |  |  | 14 |  |  | 867 |  |  | — |  |  | 1,843 |
Balance at September 30 | $ | 12,600 |  |  | $ | 84,246 |  |  | $ | 875 |  |  | $ | 30,083 |  |  | $ | 4,300 |  |  | $ | 739 |  |  | $ | 9,113 |  |  | $ | 18,121 |  |  | $ | 895 |  |  | $ | 14,133 |  |  | $ | — |  |  | $ | 175,105 |
| Three months ended September 30, 2013
| Construction and land development - commercial |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Lease financing |  | Other |  | Residential mortgage |  | Revolving mortgage |  | Construction and land development - non- commercial |  | Consumer |  | Non- specific |  | Total
Balance at July 1 | $ | 11,732 |  |  | $ | 104,842 |  |  | $ | 1,057 |  |  | $ | 19,309 |  |  | $ | 4,992 |  |  | $ | 360 |  |  | $ | 9,996 |  |  | $ | 14,997 |  |  | $ | 720 |  |  | $ | 13,777 |  |  | $ | — |  |  | $ | 181,782 |
Provision | 1,797 |  |  | (5,256 | ) |  | (56 | ) |  | 4,656 |  |  | (439 | ) |  | (171 | ) |  | 515 |  |  | 2,206 |  |  | (214 | ) |  | 1,894 |  |  | — |  |  | 4,932 |
Charge-offs | (3,030 | ) |  | (794 | ) |  | (5 | ) |  | (1,671 | ) |  | (31 | ) |  | — |  |  | (719 | ) |  | (1,472 | ) |  | (59 | ) |  | (2,445 | ) |  | — |  |  | (10,226 | )
Recoveries | 84 |  |  | 241 |  |  | 39 |  |  | 344 |  |  | 71 |  |  | — |  |  | 253 |  |  | 84 |  |  | 101 |  |  | 577 |  |  | — |  |  | 1,794 |
Balance at September 30 | $ | 10,583 |  |  | $ | 99,033 |  |  | $ | 1,035 |  |  | $ | 22,638 |  |  | $ | 4,593 |  |  | $ | 189 |  |  | $ | 10,045 |  |  | $ | 15,815 |  |  | $ | 548 |  |  | $ | 13,803 |  |  | $ | — |  |  | $ | 178,282 |
| Nine months ended September 30, 2014
| Construction and land development - commercial |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Lease financing |  | Other |  | Residential mortgage |  | Revolving mortgage |  | Construction and land development - non- commercial |  | Consumer |  | Non- specific |  | Total
Balance at January 1 | $ | 10,335 |  |  | $ | 100,257 |  |  | $ | 1,009 |  |  | $ | 22,362 |  |  | $ | 4,749 |  |  | $ | 190 |  |  | $ | 10,511 |  |  | $ | 16,239 |  |  | $ | 681 |  |  | $ | 13,541 |  |  | $ | — |  |  | $ | 179,874 |
Provision | 2,219 |  |  | (17,021 | ) |  | (167 | ) |  | 9,369 |  |  | (420 | ) |  | 562 |  |  | (933 | ) |  | 4,681 |  |  | 274 |  |  | 5,770 |  |  | — |  |  | 4,334 |
Charge-offs | — |  |  | (718 | ) |  | — |  |  | (2,440 | ) |  | (100 | ) |  | (13 | ) |  | (649 | ) |  | (3,249 | ) |  | (138 | ) |  | (7,271 | ) |  | — |  |  | (14,578 | )
Recoveries | 46 |  |  | 1,728 |  |  | 33 |  |  | 792 |  |  | 71 |  |  | — |  |  | 184 |  |  | 450 |  |  | 78 |  |  | 2,093 |  |  | — |  |  | 5,475 |
Balance at September 30 | $ | 12,600 |  |  | $ | 84,246 |  |  | $ | 875 |  |  | $ | 30,083 |  |  | $ | 4,300 |  |  | $ | 739 |  |  | $ | 9,113 |  |  | $ | 18,121 |  |  | $ | 895 |  |  | $ | 14,133 |  |  | $ | — |  |  | $ | 175,105 |
| Nine months ended September 30, 2013
| Construction and land development - commercial |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Lease financing |  | Other |  | Residential mortgage |  | Revolving mortgage |  | Construction and land development - non- commercial |  | Consumer |  | Non- specific |  | Total
Balance at January 1 | $ | 6,031 |  |  | $ | 80,229 |  |  | $ | 2,059 |  |  | $ | 14,050 |  |  | $ | 3,521 |  |  | $ | 1,175 |  |  | $ | 3,836 |  |  | $ | 25,185 |  |  | $ | 1,721 |  |  | $ | 25,389 |  |  | $ | 15,850 |  |  | $ | 179,046 |
Provision | 3,259 |  |  | (7,695 | ) |  | (207 | ) |  | 3,951 |  |  | 1,358 |  |  | 307 |  |  | 2,126 |  |  | 4,546 |  |  | (571 | ) |  | 4,183 |  |  | (78 | ) |  | 11,179 |
Charge-offs | (4,570 | ) |  | (1,662 | ) |  | (77 | ) |  | (3,917 | ) |  | (123 | ) |  | (6 | ) |  | (1,987 | ) |  | (4,540 | ) |  | (304 | ) |  | (7,601 | ) |  | — |  |  | (24,787 | )
Recoveries | 722 |  |  | 740 |  |  | 75 |  |  | 1,003 |  |  | 90 |  |  | 1 |  |  | 353 |  |  | 462 |  |  | 180 |  |  | 1,850 |  |  | — |  |  | 5,476 |
Reclassification (1) | 5,141 |  |  | 27,421 |  |  | (815 | ) |  | 7,551 |  |  | (253 | ) |  | (1,288 | ) |  | 5,717 |  |  | (9,838 | ) |  | (478 | ) |  | (10,018 | ) |  | (15,772 | ) |  | 7,368 |
Balance at September 30 | $ | 10,583 |  |  | $ | 99,033 |  |  | $ | 1,035 |  |  | $ | 22,638 |  |  | $ | 4,593 |  |  | $ | 189 |  |  | $ | 10,045 |  |  | $ | 15,815 |  |  | $ | 548 |  |  | $ | 13,803 |  |  | $ | — |  |  | $ | 178,282 |
(1) Reclassification results from enhancements to the ALLL calculation during the second quarter of 2013 that resulted in the allocation of $15.8 million previously designated as 'non-specific' to other loan classes and the absorption of $7.4 million of the reserve for unfunded commitments related to unfunded, revocable loan commitments into the ALLL. The commercial mortgage loan class had a net credit provision of $8.1 million and $17.0 million for the three and nine months ended September 30, 2014, respectively. The net credit provision for the three and nine months ended September 30, 2013 was $5.3 million and $7.7 million, respectively. The net credit provision for all periods was primarily the result of improvements in the credit risk rating mix and lower credit default trends within this loan class. The provision for commercial and industrial loans totaled $4.4 million and $4.7 million for the three months ended September 30, 2014 and September 30, 2013, respectively. The quarter-to-date change is primarily due to lower credit default trends. The provision for the nine months ended September 30, 2014 and September 30, 2013 totaled $9.4 million and $4.0 million, respectively. The year-to-date change was a result of increased loans during the respective period. The following tables present the allowance for originated loan losses and the recorded investment in originated loans, by loan class, based on impairment method as of September 30, 2014 and December 31, 2013:
| September 30, 2014
(Dollars in thousands) | Construction and land development - commercial |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Lease financing |  | Other |  | Residential mortgage |  | Revolving mortgage |  | Construction and land development - non-commercial |  | Consumer |  | Total
Allowance for loan and lease losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
ALLL for loans and leases individually evaluated for impairment | $ | 382 |  |  | $ | 5,811 |  |  | $ | 173 |  |  | $ | 3,042 |  |  | $ | 151 |  |  | $ | 6 |  |  | $ | 1,416 |  |  | $ | 1,060 |  |  | $ | 103 |  |  | $ | 594 |  |  | $ | 12,738 |
ALLL for loans and leases collectively evaluated for impairment | 12,218 |  |  | 78,435 |  |  | 702 |  |  | 27,041 |  |  | 4,149 |  |  | 733 |  |  | 7,697 |  |  | 17,061 |  |  | 792 |  |  | 13,539 |  |  | 162,367 |
Total allowance for loan and lease losses | $ | 12,600 |  |  | $ | 84,246 |  |  | $ | 875 |  |  | $ | 30,083 |  |  | $ | 4,300 |  |  | $ | 739 |  |  | $ | 9,113 |  |  | $ | 18,121 |  |  | $ | 895 |  |  | $ | 14,133 |  |  | $ | 175,105 |
Loans and leases: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans and leases individually evaluated for impairment | $ | 2,068 |  |  | $ | 88,735 |  |  | $ | 1,966 |  |  | $ | 11,484 |  |  | $ | 281 |  |  | $ | 40 |  |  | $ | 14,800 |  |  | $ | 3,497 |  |  | $ | 1,498 |  |  | $ | 1,042 |  |  | $ | 125,411 |
Loans and leases collectively evaluated for impairment | 380,707 |  |  | 6,386,631 |  |  | 175,715 |  |  | 1,348,461 |  |  | 443,037 |  |  | 213,184 |  |  | 1,126,249 |  |  | 2,116,670 |  |  | 115,711 |  |  | 374,735 |  |  | 12,681,100 |
Total loan and leases | $ | 382,775 |  |  | $ | 6,475,366 |  |  | $ | 177,681 |  |  | $ | 1,359,945 |  |  | $ | 443,318 |  |  | $ | 213,224 |  |  | $ | 1,141,049 |  |  | $ | 2,120,167 |  |  | $ | 117,209 |  |  | $ | 375,777 |  |  | $ | 12,806,511 |
| December 31, 2013
(Dollars in thousands) | Construction and land development - commercial |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Lease financing |  | Other |  | Residential mortgage |  | Revolving mortgage |  | Construction and land development - non-commercial |  | Consumer |  | Total
Allowance for loan and lease losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
ALLL for loans and leases individually evaluated for impairment | $ | 103 |  |  | $ | 6,873 |  |  | $ | 209 |  |  | $ | 771 |  |  | $ | 54 |  |  | $ | — |  |  | $ | 1,586 |  |  | $ | 372 |  |  | $ | 72 |  |  | $ | 121 |  |  | $ | 10,161 |
ALLL for loans and leases collectively evaluated for impairment | 10,232 |  |  | 93,384 |  |  | 800 |  |  | 21,591 |  |  | 4,695 |  |  | 190 |  |  | 8,925 |  |  | 15,867 |  |  | 609 |  |  | 13,420 |  |  | 169,713 |
Total allowance for loan and lease losses | $ | 10,335 |  |  | $ | 100,257 |  |  | $ | 1,009 |  |  | $ | 22,362 |  |  | $ | 4,749 |  |  | $ | 190 |  |  | $ | 10,511 |  |  | $ | 16,239 |  |  | $ | 681 |  |  | $ | 13,541 |  |  | $ | 179,874 |
Loans and leases: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans and leases individually evaluated for impairment | $ | 2,272 |  |  | $ | 97,111 |  |  | $ | 1,878 |  |  | $ | 9,300 |  |  | $ | 188 |  |  | $ | — |  |  | $ | 15,539 |  |  | $ | 3,596 |  |  | $ | 1,108 |  |  | $ | 1,154 |  |  | $ | 132,146 |
Loans and leases collectively evaluated for impairment | 317,575 |  |  | 6,265,379 |  |  | 176,876 |  |  | 1,071,858 |  |  | 381,575 |  |  | 175,336 |  |  | 966,882 |  |  | 2,109,689 |  |  | 121,684 |  |  | 385,298 |  |  | 11,972,152 |
Total loan and leases | $ | 319,847 |  |  | $ | 6,362,490 |  |  | $ | 178,754 |  |  | $ | 1,081,158 |  |  | $ | 381,763 |  |  | $ | 175,336 |  |  | $ | 982,421 |  |  | $ | 2,113,285 |  |  | $ | 122,792 |  |  | $ | 386,452 |  |  | $ | 12,104,298 |
The total reserves for individually impaired loans increased due to enhancements in the TDR impairment calculation made in the second quarter of 2014. TDR impairment evaluation, for performing TDRs, has historically been calculated on pools of homogeneous loan groups, as determined by loan type with similar risk characteristics and performance trends, using a discounted cash flow analysis. Management enhanced this process during the second quarter to include individual loan level impairment analysis for performing TDRs which resulted in higher impairment estimates for some TDR loans. The following tables show the activity in the allowance for acquired loan and lease losses by loan class for the three and nine months ended September 30, 2014 and September 30, 2013.
| Three months ended September 30, 2014
(Dollars in thousands) | Construction and land development - commercial |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Residential mortgage |  | Revolving mortgage |  | Construction and land development - noncommercial |  | Consumer and other |  | Total
Acquired Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for loan and lease losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at July 1 | $ | 3,803 |  |  | $ | 17,315 |  |  | $ | 407 |  |  | $ | 375 |  |  | $ | 7,093 |  |  | $ | 81 |  |  | $ | — |  |  | $ | 257 |  |  | $ | 29,331 |
Provision | (1,815 | ) |  | (2,374 | ) |  | (435 | ) |  | 182 |  |  | 187 |  |  | 3,899 |  |  | 239 |  |  | (80 | ) |  | (197 | )
Charge-offs | (1,633 | ) |  | (2,357 | ) |  | 106 |  |  | 839 |  |  | (188 | ) |  | (1 | ) |  | (83 | ) |  | (17 | ) |  | (3,334 | )
Recoveries | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance at September 30 | $ | 355 |  |  | $ | 12,584 |  |  | $ | 78 |  |  | $ | 1,396 |  |  | $ | 7,092 |  |  | $ | 3,979 |  |  | $ | 156 |  |  | $ | 160 |  |  | $ | 25,800 |
| Three months ended September 30, 2013
(Dollars in thousands) | Construction and land development - commercial |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Residential mortgage |  | Revolving mortgage |  | Construction and land development - noncommercial |  | Consumer and other |  | Total
Balance at July 1 | $ | 7,589 |  |  | $ | 33,588 |  |  | $ | 4,596 |  |  | $ | 5,936 |  |  | $ | 17,272 |  |  | $ | 6,031 |  |  | $ | 1,232 |  |  | $ | 290 |  |  | $ | 76,534 |
Provision | (3,707 | ) |  | (1,944 | ) |  | (2,673 | ) |  | (73 | ) |  | (2,445 | ) |  | (1,195 | ) |  | (467 | ) |  | (111 | ) |  | (12,615 | )
Charge-offs | (1,263 | ) |  | (2,324 | ) |  | — |  |  | (89 | ) |  | (509 | ) |  | — |  |  | (217 | ) |  | — |  |  | (4,402 | )
Recoveries | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance at September 30 | $ | 2,619 |  |  | $ | 29,320 |  |  | $ | 1,923 |  |  | $ | 5,774 |  |  | $ | 14,318 |  |  | $ | 4,836 |  |  | $ | 548 |  |  | $ | 179 |  |  | $ | 59,517 |
| Nine months ended September 30, 2014
(Dollars in thousands) | Construction and land development - commercial |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Residential mortgage |  | Revolving mortgage |  | Construction and land development - noncommercial |  | Consumer and other |  | Total
Balance at January 1 | $ | 1,320 |  |  | $ | 29,906 |  |  | $ | 1,354 |  |  | $ | 5,275 |  |  | $ | 11,802 |  |  | $ | 2,959 |  |  | $ | 682 |  |  | $ | 222 |  |  | $ | 53,520 |
Provision | 1,463 |  |  | (6,946 | ) |  | (1,382 | ) |  | (1,883 | ) |  | (4,289 | ) |  | 1,502 |  |  | (443 | ) |  | (21 | ) |  | (11,999 | )
Charge-offs | (2,428 | ) |  | (10,376 | ) |  | 106 |  |  | (1,996 | ) |  | (421 | ) |  | (482 | ) |  | (83 | ) |  | (41 | ) |  | (15,721 | )
Recoveries | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance at September 30 | $ | 355 |  |  | $ | 12,584 |  |  | $ | 78 |  |  | $ | 1,396 |  |  | $ | 7,092 |  |  | $ | 3,979 |  |  | $ | 156 |  |  | $ | 160 |  |  | $ | 25,800 |
| Nine months ended September 30, 2013
(Dollars in thousands) | Construction and land development - commercial |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Residential mortgage |  | Revolving mortgage |  | Construction and land development - noncommercial |  | Consumer and other |  | Total
Balance at January 1 | $ | 31,186 |  |  | $ | 50,275 |  |  | $ | 11,234 |  |  | $ | 8,897 |  |  | $ | 19,837 |  |  | $ | 9,754 |  |  | $ | 8,287 |  |  | $ | 502 |  |  | $ | 139,972 |
Provision | (25,132 | ) |  | (10,809 | ) |  | (2,689 | ) |  | 2,067 |  |  | (3,546 | ) |  | (4,918 | ) |  | (7,739 | ) |  | 2,056 |  |  | (50,710 | )
Charge-offs | (3,435 | ) |  | (10,146 | ) |  | (6,622 | ) |  | (5,190 | ) |  | (1,973 | ) |  | — |  |  | — |  |  | (2,379 | ) |  | (29,745 | )
Recoveries | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance at September 30 | $ | 2,619 |  |  | $ | 29,320 |  |  | $ | 1,923 |  |  | $ | 5,774 |  |  | $ | 14,318 |  |  | $ | 4,836 |  |  | $ | 548 |  |  | $ | 179 |  |  | $ | 59,517 |
The following tables show the ending balances of acquired loans and leases and related allowance by class of loans as of September 30, 2014 and December 31, 2013:
| September 30, 2014
(Dollars in thousands) | Construction and land development - commercial |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Residential mortgage |  | Revolving mortgage |  | Construction and land development - noncommercial |  | Consumer and other |  | Total
ALLL for loans and leases acquired with deteriorated credit quality | $ | 355 |  |  | $ | 12,584 |  |  | $ | 78 |  |  | $ | 1,396 |  |  | $ | 7,092 |  |  | $ | 3,979 |  |  | $ | 156 |  |  | $ | 160 |  |  | $ | 25,800 |
Loans and leases acquired with deteriorated credit quality | 59,808 |  |  | 579,435 |  |  | 36,043 |  |  | 25,797 |  |  | 240,681 |  |  | 50,048 |  |  | 1,144 |  |  | 3,324 |  |  | 996,280 |
| December 31, 2013
(Dollars in thousands) | Construction and land development - commercial |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Residential mortgage |  | Revolving mortgage |  | Construction and land development - noncommercial |  | Consumer and other |  | Total
ALLL for loans and leases acquired with deteriorated credit quality | $ | 1,320 |  |  | $ | 29,906 |  |  | $ | 1,354 |  |  | $ | 5,275 |  |  | $ | 11,802 |  |  | $ | 2,959 |  |  | $ | 682 |  |  | $ | 222 |  |  | $ | 53,520 |
Loans and leases acquired with deteriorated credit quality | 78,915 |  |  | 642,891 |  |  | 41,381 |  |  | 17,254 |  |  | 213,851 |  |  | 30,834 |  |  | 2,583 |  |  | 1,717 |  |  | 1,029,426 |
As of September 30, 2014 and December 31, 2013, $532.0 million and $459.9 million, respectively, in acquired loans experienced an adverse change in expected cash flows since the date of acquisition. The following tables provide information on originated loans and leases that are individually evaluated for impairment as of September 30, 2014 and December 31, 2013.
| September 30, 2014
(Dollars in thousands) | With a recorded allowance |  | With no recorded allowance |  | Total |  | Unpaid principal balance |  | Related allowance recorded
Impaired originated loans and leases |  |  |  |  |  |  |  |  |
Construction and land development - commercial | $ | 1,379 |  |  | $ | 689 |  |  | $ | 2,068 |  |  | $ | 7,090 |  |  | $ | 382 |
Commercial mortgage | 56,845 |  |  | 31,890 |  |  | 88,735 |  |  | 94,021 |  |  | 5,811 |
Other commercial real estate | 720 |  |  | 1,246 |  |  | 1,966 |  |  | 2,365 |  |  | 173 |
Commercial and industrial | 10,272 |  |  | 1,212 |  |  | 11,484 |  |  | 12,563 |  |  | 3,042 |
Lease financing | 281 |  |  | — |  |  | 281 |  |  | 281 |  |  | 151 |
Other | 40 |  |  | — |  |  | 40 |  |  | 40 |  |  | 6 |
Residential mortgage | 9,556 |  |  | 5,244 |  |  | 14,800 |  |  | 15,260 |  |  | 1,416 |
Revolving mortgage | 3,497 |  |  | — |  |  | 3,497 |  |  | 4,719 |  |  | 1,060 |
Construction and land development - noncommercial | 1,323 |  |  | 175 |  |  | 1,498 |  |  | 1,498 |  |  | 103 |
Consumer | 1,023 |  |  | 19 |  |  | 1,042 |  |  | 1,092 |  |  | 594 |
Total impaired originated loans and leases | $ | 84,936 |  |  | $ | 40,475 |  |  | $ | 125,411 |  |  | $ | 138,929 |  |  | $ | 12,738 |
| December 31, 2013
(Dollars in thousands) | With a recorded allowance |  | With no recorded allowance |  | Total |  | Unpaid principal balance |  | Related allowance recorded
Impaired originated loans and leases |  |  |  |  |  |  |  |  |
Construction and land development - commercial | $ | 1,025 |  |  | $ | 1,247 |  |  | $ | 2,272 |  |  | $ | 7,306 |  |  | $ | 103 |
Commercial mortgage | 57,819 |  |  | 39,292 |  |  | 97,111 |  |  | 103,522 |  |  | 6,873 |
Other commercial real estate | 783 |  |  | 1,095 |  |  | 1,878 |  |  | 2,279 |  |  | 209 |
Commercial and industrial | 7,197 |  |  | 2,103 |  |  | 9,300 |  |  | 10,393 |  |  | 771 |
Lease financing | 133 |  |  | 55 |  |  | 188 |  |  | 188 |  |  | 54 |
Residential mortgage | 11,534 |  |  | 4,005 |  |  | 15,539 |  |  | 15,939 |  |  | 1,586 |
Revolving mortgage | 3,382 |  |  | 214 |  |  | 3,596 |  |  | 3,596 |  |  | 372 |
Construction and land development - noncommercial | 651 |  |  | 457 |  |  | 1,108 |  |  | 1,108 |  |  | 72 |
Consumer | 1,154 |  |  | — |  |  | 1,154 |  |  | 1,154 |  |  | 121 |
Total impaired originated loans and leases | $ | 83,678 |  |  | $ | 48,468 |  |  | $ | 132,146 |  |  | $ | 145,485 |  |  | $ | 10,161 |
The following tables show the average impaired originated loan balance and the interest income recognized by loan class for the three and nine months ended September 30, 2014 and September 30, 2013:
| Three months ended September 30, 2014 |  | Three months ended September 30, 2013
(Dollars in thousands) | Average balance |  | Interest income recognized |  | Average balance |  | Interest income recognized
Impaired originated loans and leases: |  |  |  |  |  |  |
Construction and land development - commercial | $ | 2,296 |  |  | $ | 26 |  |  | $ | 5,553 |  |  | $ | 29 |
Commercial mortgage | 90,318 |  |  | 806 |  |  | 117,584 |  |  | 1,575 |
Other commercial real estate | 1,980 |  |  | 7 |  |  | 2,852 |  |  | 39 |
Commercial and industrial | 11,699 |  |  | 108 |  |  | 12,136 |  |  | 127 |
Lease financing | 312 |  |  | 5 |  |  | 312 |  |  | 5 |
Other | 42 |  |  | 1 |  |  | — |  |  | — |
Residential mortgage | 15,071 |  |  | 111 |  |  | 15,137 |  |  | 181 |
Revolving mortgage | 3,708 |  |  | 29 |  |  | 6,564 |  |  | 47 |
Construction and land development - noncommercial | 1,942 |  |  | 27 |  |  | 943 |  |  | 14 |
Consumer | 1,063 |  |  | 19 |  |  | 1,253 |  |  | 4 |
Average impaired originated loans and leases | $ | 128,431 |  |  | $ | 1,139 |  |  | $ | 162,334 |  |  | $ | 2,021 |
| Nine months ended September 30, 2014 |  | Nine months ended September 30, 2013
(Dollars in thousands) | Average balance |  | Interest income recognized |  | Average balance |  | Interest income recognized
Impaired originated loans and leases: |  |  |  |  |  |  |
Construction and land development - commercial | $ | 1,701 |  |  | $ | 57 |  |  | $ | 7,793 |  |  | $ | 242 |
Commercial mortgage | 86,131 |  |  | 2,522 |  |  | 107,929 |  |  | 4,413 |
Other commercial real estate | 2,474 |  |  | 67 |  |  | 2,893 |  |  | 121 |
Commercial and industrial | 14,227 |  |  | 461 |  |  | 13,811 |  |  | 533 |
Lease financing | 589 |  |  | 26 |  |  | 399 |  |  | 19 |
Other | 29 |  |  | 2 |  |  | — |  |  | — |
Residential mortgage | 15,525 |  |  | 395 |  |  | 15,441 |  |  | 253 |
Revolving mortgage | 4,069 |  |  | 105 |  |  | 6,337 |  |  | 459 |
Construction and land development - noncommercial | 1,902 |  |  | 77 |  |  | 907 |  |  | 39 |
Consumer | 1,710 |  |  | 70 |  |  | 1,508 |  |  | 33 |
Average impaired originated loans and leases | $ | 128,357 |  |  | $ | 3,782 |  |  | $ | 157,018 |  |  | $ | 6,112 |
Troubled Debt Restructurings BancShares accounts for certain loan modifications or restructurings as troubled debt restructurings (TDRs). In general, the modification or restructuring of a loan is considered a TDR if, for economic reasons or legal reasons related to a borrower's financial difficulties, a concession is granted to the borrower that creditors would not otherwise grant. Concessions may relate to the contractual interest rate, maturity date, payment structure or other actions. In accordance with GAAP, loans acquired under ASC 310-30, Loans and Debt Securities Acquired with Deteriorated Credit Quality, are not initially considered to be TDRs, but can be classified as such if a modification is made subsequent to acquisition. Modifications of acquired loans that are part of a pool are not designated as TDRs unless the entire pool qualifies as a TDR. The following table provides a summary of total TDRs by accrual status.
| September 30, 2014 |  | December 31, 2013
(Dollars in thousands) | Accruing |  | Nonaccruing |  | Total |  | Accruing |  | Nonaccruing |  | Total
Commercial loans |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | $ | 3,518 |  |  | $ | 213 |  |  | $ | 3,731 |  |  | $ | 21,032 |  |  | $ | 1,002 |  |  | $ | 22,034 |
Commercial mortgage | 100,114 |  |  | 17,866 |  |  | 117,980 |  |  | 113,323 |  |  | 23,387 |  |  | 136,710 |
Other commercial real estate | 3,085 |  |  | 1,229 |  |  | 4,314 |  |  | 3,470 |  |  | 1,150 |  |  | 4,620 |
Commercial and industrial | 10,079 |  |  | 696 |  |  | 10,775 |  |  | 9,838 |  |  | 1,142 |  |  | 10,980 |
Lease | 281 |  |  | — |  |  | 281 |  |  | 49 |  |  | — |  |  | 49 |
Other | 40 |  |  | — |  |  | 40 |  |  | — |  |  | — |  |  | — |
Total commercial TDRs | 117,117 |  |  | 20,004 |  |  | 137,121 |  |  | 147,712 |  |  | 26,681 |  |  | 174,393 |
Noncommercial |  |  |  |  |  |  |  |  |  |  |
Residential | 24,444 |  |  | 2,886 |  |  | 27,330 |  |  | 23,343 |  |  | 3,663 |  |  | 27,006 |
Revolving mortgage | 3,497 |  |  | — |  |  | 3,497 |  |  | 3,095 |  |  | — |  |  | 3,095 |
Construction and land development - noncommercial | 1,498 |  |  | — |  |  | 1,498 |  |  | 651 |  |  | 457 |  |  | 1,108 |
Consumer and other | 1,042 |  |  | — |  |  | 1,042 |  |  | 1,154 |  |  | — |  |  | 1,154 |
Total noncommercial TDRs | 30,481 |  |  | 2,886 |  |  | 33,367 |  |  | 28,243 |  |  | 4,120 |  |  | 32,363 |
Total TDRs | $ | 147,598 |  |  | $ | 22,890 |  |  | $ | 170,488 |  |  | $ | 175,955 |  |  | $ | 30,801 |  |  | $ | 206,756 |
The following table shows the accrual status of acquired and originated TDRs.
(Dollars in thousands) | September 30, 2014 |  | December 31, 2013
Accruing TDRs: |  |  |
Acquired | $ | 54,670 |  |  | $ | 90,829 |
Originated | 92,928 |  |  | 85,126 |
Total accruing TDRs | 147,598 |  |  | 175,955 |
Nonaccruing TDRs: |  |  |
Acquired | 5,073 |  |  | 11,479 |
Originated | 17,817 |  |  | 19,322 |
Total nonaccruing TDRs | 22,890 |  |  | 30,801 |
All TDRs: |  |  |
Acquired | 59,743 |  |  | 102,308 |
Originated | 110,745 |  |  | 104,448 |
Total TDRs | $ | 170,488 |  |  | $ | 206,756 |
At September 30, 2014, $38.5 million acquired TDRs were covered under loss share agreements, compared to $102.3 million at December 31, 2013. All TDRs are impaired loans; therefore, TDRs are evaluated for impairment on a quarterly basis or more frequently as needed. The impairment evaluations for performing TDRs has historically been performed by pools of homogeneous loan groups, as determined by loan type with similar risk characteristics and performance trends, using a discounted cash flow analysis. Management enhanced this process during the second quarter to include individual loan level impairment analyses for all performing TDRs. Impairment is evaluated using one of three approved valuation methodologies: discounted cash flows, market prices or collateral values. Based on the accrual status and credit grade, management determines the most appropriate method to reasonably assess expectations for recovery of the investment. Expected cash flows are discounted at the loan’s original effective interest rate. Specific valuation allowances are established for discounted cash flows or partial charge-offs and are recorded for TDRs in the amount equal to the calculated impairment. The majority of TDRs are included in the special mention, substandard or doubtful grading categories. When a restructured loan subsequently defaults, it is evaluated and downgraded if appropriate. The more severely graded the loan, the lower the estimated expected cash flows and the greater the allowance recorded. The following tables provide the types of TDRs made during the three and nine months ended September 30, 2014 and September 30, 2013 for originated loans, as well as a summary of originated loans that were modified as a TDR during the twelve months ended September 30, 2014 and September 30, 2013 that subsequently defaulted during the three and nine months ended September 30, 2014 and September 30, 2013. BancShares defines payment default as movement of the TDR to nonaccrual status, which is generally 90 days past due for TDRs, foreclosure or charge-off, whichever occurs first.
| Three months ended September 30, 2014 |  | Three months ended September 30, 2013
| All restructurings |  | Restructurings with payment default |  | All restructurings |  | Restructurings with payment default
(Dollars in thousands) | Number of Loans | Recorded investment at period end |  | Number of Loans | Recorded investment at period end |  | Number of Loans | Recorded investment at period end |  | Number of Loans | Recorded investment at period end
Originated loans |  |  |  |  |  |  |  |  |  |  |
Interest only period provided |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial | — |  | $ | — |  |  | — |  | $ | — |  |  | 1 |  | $ | 203 |  |  | — |  | $ | — |
Total interest only | — |  | — |  |  | — |  | — |  |  | 1 |  | 203 |  |  | — |  | — |
Loan term extension |  |  |  |  |  |  |  |  |  |  |
Commercial mortgage | 1 |  | 462 |  |  | — |  | — |  |  | 5 |  | 2,372 |  |  | 4 |  | 1,303 |
Residential mortgage | 3 |  | 80 |  |  | — |  | — |  |  | 2 |  | 590 |  |  | — |  | — |
Construction and land development - noncommercial | 2 |  | 141 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Consumer | 2 |  | 81 |  |  | — |  | — |  |  | 1 |  | 21 |  |  | — |  | — |
Total loan term extension | 8 |  | 764 |  |  | — |  | — |  |  | 8 |  | 2,983 |  |  | 4 |  | 1,303 |
Below market interest rate |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | — |  | — |  |  | — |  | — |  |  | 1 |  | 45 |  |  | — |  | — |
Commercial mortgage | 6 |  | 3,062 |  |  | 1 |  | 176 |  |  | 4 |  | 859 |  |  | 5 |  | 5,125 |
Commercial and industrial | 3 |  | 462 |  |  | — |  | — |  |  | — |  | — |  |  | 1 |  | 173 |
Residential mortgage | 11 |  | 609 |  |  | 1 |  | 45 |  |  | 1 |  | 319 |  |  | — |  | — |
Revolving mortgage | — |  | — |  |  | — |  | — |  |  | 3 |  | 43 |  |  | 1 |  | 73 |
Construction and land development - noncommercial | 3 |  | 173 |  |  | — |  | — |  |  | 2 |  | 42 |  |  | — |  | — |
Consumer | 5 |  | 162 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Total below market interest rate | 28 |  | 4,468 |  |  | 2 |  | 221 |  |  | 11 |  | 1,308 |  |  | 7 |  | 5,371 |
Discharged from bankruptcy |  |  |  |  |  |  |  |  |  |  |
Commercial mortgage | 1 |  | — |  |  | 1 |  | — |  |  | — |  | — |  |  | — |  | — |
Residential mortgage | — |  | — |  |  | — |  | — |  |  | — |  | — |  |  | 2 |  | 44 |
Revolving mortgage | 2 |  | 99 |  |  | 1 |  | — |  |  | 3 |  | 125 |  |  | 2 |  | 47 |
Construction and land development-noncommercial | — |  | — |  |  | 1 |  | 62 |  |  | — |  | — |  |  | — |  | — |
Consumer | 1 |  | 13 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Total discharged from bankruptcy | 4 |  | 112 |  |  | 3 |  | 62 |  |  | 3 |  | 125 |  |  | 4 |  | 91 |
Total originated restructurings | 40 |  | $ | 5,344 |  |  | 5 |  | $ | 283 |  |  | 23 |  | $ | 4,619 |  |  | 15 |  | $ | 6,765 |
| Nine months ended September 30, 2014 |  | Nine months ended September 30, 2013
| All restructurings |  | Restructurings with payment default |  | All restructurings |  | Restructurings with payment default
(Dollars in thousands) | Number of Loans | Recorded investment at period end |  | Number of Loans | Recorded investment at period end |  | Number of Loans | Recorded investment at period end |  | Number of Loans | Recorded investment at period end
Originated loans |  |  |  |  |  |  |  |  |  |  |
Interest only period provided |  |  |  |  |  |  |  |  |  |  |
Commercial mortgage | 6 |  | $ | 2,449 |  |  | 2 |  | $ | 592 |  |  | 9 |  | $ | 3,242 |  |  | — |  | $ | — |
Commercial and industrial | 2 |  | 375 |  |  | — |  | — |  |  | 2 |  | 403 |  |  | — |  | — |
Other commercial real estate | — |  | — |  |  | — |  | — |  |  | 1 |  | 98 |  |  | — |  | — |
Residential mortgage | — |  | — |  |  | — |  | — |  |  | 1 |  | 630 |  |  | — |  | — |
Lease financing | 2 |  | 131 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Other | 1 |  | 40 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Total interest only | 11 |  | 2,995 |  |  | 2 |  | 592 |  |  | 13 |  | 4,373 |  |  | — |  | — |
Loan term extension |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | 2 |  | 189 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Commercial mortgage | 11 |  | 4,072 |  |  | — |  | — |  |  | 12 |  | 4,935 |  |  | 5 |  | 1,524 |
Commercial and industrial | 4 |  | 2,040 |  |  | — |  | — |  |  | 2 |  | 623 |  |  | — |  | — |
Lease financing | 2 |  | 144 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Residential mortgage | 15 |  | 532 |  |  | — |  | — |  |  | 9 |  | 879 |  |  | 1 |  | 570 |
Construction and land development - noncommercial | 3 |  | 175 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Consumer | 5 |  | 122 |  |  | — |  | — |  |  | 2 |  | 64 |  |  | — |  | — |
Total loan term extension | 42 |  | 7,274 |  |  | — |  | — |  |  | 25 |  | 6,501 |  |  | 6 |  | 2,094 |
Below market interest rate |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | 10 |  | 371 |  |  | — |  | — |  |  | 2 |  | 265 |  |  | — |  | — |
Commercial mortgage | 29 |  | 11,399 |  |  | 3 |  | 1,276 |  |  | 29 |  | 10,248 |  |  | 5 |  | 5,125 |
Commercial and industrial | 11 |  | 772 |  |  | — |  | — |  |  | 4 |  | 829 |  |  | 1 |  | 173 |
Other commercial real estate | 1 |  | 347 |  |  | — |  | — |  |  | 3 |  | 738 |  |  | — |  | — |
Residential mortgage | 29 |  | 1,402 |  |  | 2 |  | 95 |  |  | 14 |  | 826 |  |  | — |  | — |
Revolving mortgage | 5 |  | 270 |  |  | — |  | — |  |  | 6 |  | 215 |  |  | 1 |  | 73 |
Construction & land development - noncommercial | 11 |  | 590 |  |  | — |  | — |  |  | 4 |  | 555 |  |  | — |  | — |
Consumer | 5 |  | 162 |  |  | — |  | — |  |  | 3 |  | 227 |  |  | — |  | — |
Total below market interest rate | 101 |  | 15,313 |  |  | 5 |  | 1,371 |  |  | 65 |  | 13,903 |  |  | 7 |  | 5,371 |
Discharged from bankruptcy |  |  |  |  |  |  |  |  |  |  |
Commercial mortgage | 2 |  | 970 |  |  | 1 |  | — |  |  | — |  | — |  |  | — |  | — |
Residential mortgage | 9 |  | 691 |  |  | 2 |  | 288 |  |  | 4 |  | 130 |  |  | 2 |  | 44 |
Revolving mortgage | 10 |  | 420 |  |  | 1 |  | — |  |  | 31 |  | 2,520 |  |  | 2 |  | 47 |
Construction & land development - noncommercial | 1 |  | 62 |  |  | 1 |  | 62 |  |  | — |  | — |  |  | — |  | — |
Consumer | 4 |  | 18 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Total discharged from bankruptcy | 26 |  | 2,161 |  |  | 5 |  | 350 |  |  | 35 |  | 2,650 |  |  | 4 |  | 91 |
Total originated restructurings | 180 |  | $ | 27,743 |  |  | 12 |  | $ | 2,313 |  |  | 138 |  | $ | 27,427 |  |  | 17 |  | $ | 7,556 |
The following tables provide the types of TDRs made during the three and nine months ended September 30, 2014 and September 30, 2013 for acquired loans, as well as a summary of acquired loans that were modified as a TDR during the twelve months ended September 30, 2014 and September 30, 2013 that subsequently defaulted during the three and nine months ended September 30, 2014 and September 30, 2013. BancShares defines payment default as movement of the TDR to nonaccrual status, which is generally 90 days past due for TDRs, foreclosure or charge-off, whichever occurs first.
| Three months ended September 30, 2014 |  | Three months ended September 30, 2013
| All restructurings |  | Restructurings with payment default |  | All restructurings |  | Restructurings with payment default
(Dollars in thousands) | Number of loans | Recorded investment at period end |  | Number of loans | Recorded investment at period end |  | Number of loans | Recorded investment at period end |  | Number of loans | Recorded investment at period end
Acquired loans |  |  |  |  |  |  |  |  |  |  |
Interest only period provided |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | — |  | $ | — |  |  | — |  | $ | — |  |  | — |  | $ | — |  |  | 1 |  | $ | 2,628 |
Total interest only | — |  | — |  |  | — |  | — |  |  | — |  | — |  |  | 1 |  | 2,628 |
Loan term extension |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | 1 |  | 348 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Commercial mortgage | — |  | — |  |  | — |  | — |  |  | 1 |  | 157 |  |  | — |  | — |
Commercial and industrial | — |  | — |  |  | — |  | — |  |  | 1 |  | 121 |  |  | — |  | — |
Residential mortgage | — |  | — |  |  | 3 |  | 381 |  |  | — |  | — |  |  | 1 |  | 198 |
Total loan term extension | 1 |  | 348 |  |  | 3 |  | 381 |  |  | 2 |  | 278 |  |  | 1 |  | 198 |
Below market interest rate |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | — |  | — |  |  | — |  | — |  |  | — |  | — |  |  | 2 |  | 1,067 |
Commercial mortgage | 6 |  | 3,377 |  |  | 1 |  | 67 |  |  | 1 |  | 291 |  |  | 2 |  | 1,290 |
Residential mortgage | 3 |  | 227 |  |  | — |  | — |  |  | — |  | — |  |  | 4 |  | 842 |
Total below market interest rate | 9 |  | 3,604 |  |  | 1 |  | 67 |  |  | 1 |  | 291 |  |  | 8 |  | 3,199 |
Discharged from bankruptcy |  |  |  |  |  |  |  |  |  |  |
Residential mortgage | — |  | — |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Total discharged from bankruptcy | — |  | — |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Total acquired restructurings | 10 |  | $ | 3,952 |  |  | 4 |  | $ | 448 |  |  | 3 |  | $ | 569 |  |  | 10 |  | $ | 6,025 |
| Nine months ended September 30, 2014 |  | Nine months ended September 30, 2013
| All restructurings |  | Restructurings with payment default |  | All restructurings |  | Restructurings with payment default
(Dollars in thousands) | Number of loans | Recorded investment at period end |  | Number of loans | Recorded investment at period end |  | Number of loans | Recorded investment at period end |  | Number of loans | Recorded investment at period end
Acquired loans |  |  |  |  |  |  |  |  |  |  |
Interest only period provided |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | — |  | $ | — |  |  | — |  | $ | — |  |  | 1 |  | $ | 2,628 |  |  | 1 |  | $ | 2,628 |
Commercial mortgage | 2 |  | 44 |  |  | 2 |  | 44 |  |  | 2 |  | 1,060 |  |  | 2 |  | 1,990 |
Commercial and industrial | — |  | — |  |  | — |  | — |  |  | 1 |  | 23 |  |  | — |  | — |
Residential mortgage | — |  | — |  |  | — |  | — |  |  | 2 |  | 181 |  |  | — |  | — |
Total interest only | 2 |  | 44 |  |  | 2 |  | 44 |  |  | 6 |  | 3,892 |  |  | 3 |  | 4,618 |
Loan term extension |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | 2 |  | 348 |  |  | — |  | — |  |  | 5 |  | 2,517 |  |  | — |  | — |
Commercial mortgage | — |  | — |  |  | — |  | — |  |  | 1 |  | 157 |  |  | — |  | — |
Commercial and industrial | — |  | — |  |  | — |  | — |  |  | 2 |  | 1,042 |  |  | — |  | — |
Residential mortgage | 1 |  | 322 |  |  | 4 |  | 381 |  |  | 1 |  | 198 |  |  | 1 |  | 198 |
Total loan term extension | 3 |  | 670 |  |  | 4 |  | 381 |  |  | 9 |  | 3,914 |  |  | 1 |  | 198 |
Below market interest rate |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | 2 |  | 308 |  |  | — |  | — |  |  | 5 |  | 3,489 |  |  | 2 |  | 1,067 |
Commercial mortgage | 15 |  | 5,539 |  |  | 2 |  | 94 |  |  | 9 |  | 11,428 |  |  | 2 |  | 1,290 |
Commercial and industrial | — |  | — |  |  | — |  | — |  |  | 3 |  | 510 |  |  | — |  | — |
Residential mortgage | 29 |  | 3,994 |  |  | 2 |  | — |  |  | 10 |  | 2,871 |  |  | 6 |  | 1,545 |
Total below market interest rate | 46 |  | 9,841 |  |  | 4 |  | 94 |  |  | 27 |  | 18,298 |  |  | 10 |  | 3,902 |
Discharged from bankruptcy |  |  |  |  |  |  |  |  |  |  |
Residential mortgage | 26 |  | 1,673 |  |  | 2 |  | — |  |  | — |  | — |  |  | — |  | — |
Total discharged from bankruptcy | 26 |  | 1,673 |  |  | 2 |  | — |  |  | — |  | — |  |  | — |  | — |
Total acquired restructurings | 77 |  | $ | 12,228 |  |  | 12 |  | $ | 519 |  |  | 42 |  | $ | 26,104 |  |  | 14 |  | $ | 8,718 |
For the three and nine months ended September 30, 2014 and September 30, 2013, the recorded investment in TDRs subsequent to modification was not materially impacted by the modification since forgiveness of principal is not a restructuring option frequently used by BancShares.

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