XML 58 R37.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Allowance for Loan and Lease Losses (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2014
Allowance for Loan and Lease Losses, Adjustments, Net [Abstract] |
Allocation of Allowance for Loan and Lease Losses [Table Text Block] | Activity in the allowance for loan and lease losses is as follows:
| Non-PCI |  | PCI |  | Total
(dollars in thousands) |  |  |  |  |
Balance at December 31, 2011 | $ | 180,883 |  |  | $ | 89,261 |  |  | $ | 270,144 |
Provision for loan and lease losses | 42,046 |  |  | 100,839 |  |  | 142,885 |
Loans and leases charged off | (50,208 | ) |  | (50,270 | ) |  | (100,478 | )
Loans and leases recovered | 6,325 |  |  | 142 |  |  | 6,467 |
Net charge-offs | (43,883 | ) |  | (50,128 | ) |  | (94,011 | )
Balance at December 31, 2012 | 179,046 |  |  | 139,972 |  |  | 319,018 |
Reclassification (1) | 7,368 |  |  | — |  |  | 7,368 |
Provision (credit) for loan and lease losses | 19,289 |  |  | (51,544 | ) |  | (32,255 | )
Loans and leases charged off | (33,118 | ) |  | (34,908 | ) |  | (68,026 | )
Loans and leases recovered | 7,289 |  |  | — |  |  | 7,289 |
Net charge-offs | (25,829 | ) |  | (34,908 | ) |  | (60,737 | )
Balance at December 31, 2013 | 179,874 |  |  | 53,520 |  |  | 233,394 |
Provision (credit) for loan and lease losses | 15,260 |  |  | (14,620 | ) |  | 640 |
Loans and leases charged off | (20,499 | ) |  | (17,271 | ) |  | (37,770 | )
Loans and leases recovered | 8,202 |  |  | — |  |  | 8,202 |
Net charge-offs | (12,297 | ) |  | (17,271 | ) |  | (29,568 | )
Balance at December 31, 2014 | $ | 182,837 |  |  | $ | 21,629 |  |  | $ | 204,466 |
(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 'nonspecific' 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. Further discussion is contained in Note A. Activity in the allowance for loan and lease losses, ending balances of loans and leases and related allowance by class of loans is summarized as follows:
| For the twelve months ended December 31, 2014, 2013, and 2012
| 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
(Dollars in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-PCI Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for loan and lease losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2012 | $ | 5,467 |  |  | $ | 67,486 |  |  | $ | 2,169 |  |  | $ | 23,723 |  |  | $ | 3,288 |  |  | $ | 1,315 |  |  | $ | 8,879 |  |  | $ | 27,045 |  |  | $ | 1,427 |  |  | $ | 25,962 |  |  | $ | 14,122 |  |  | $ | 180,883 |
Provision (credits) | 9,665 |  |  | 18,198 |  |  | 130 |  |  | (4,982 | ) |  | 498 |  |  | (116 | ) |  | (782 | ) |  | 8,783 |  |  | 1,161 |  |  | 7,763 |  |  | 1,728 |  |  | 42,046 |
Charge-offs | (9,546 | ) |  | (7,081 | ) |  | (254 | ) |  | (5,472 | ) |  | (361 | ) |  | (28 | ) |  | (4,790 | ) |  | (11,341 | ) |  | (1,047 | ) |  | (10,288 | ) |  | — |  |  | (50,208 | )
Recoveries | 445 |  |  | 1,626 |  |  | 14 |  |  | 781 |  |  | 96 |  |  | 4 |  |  | 529 |  |  | 698 |  |  | 180 |  |  | 1,952 |  |  | — |  |  | 6,325 |
Balance at December 31, 2012 | 6,031 |  |  | 80,229 |  |  | 2,059 |  |  | 14,050 |  |  | 3,521 |  |  | 1,175 |  |  | 3,836 |  |  | 25,185 |  |  | 1,721 |  |  | 25,389 |  |  | 15,850 |  |  | 179,046 |
Reclassification (1) | 5,141 |  |  | 27,421 |  |  | (815 | ) |  | 7,551 |  |  | (253 | ) |  | (1,288 | ) |  | 5,717 |  |  | (9,838 | ) |  | (478 | ) |  | (10,018 | ) |  | (15,772 | ) |  | 7,368 |
Provision (credits) | 2,809 |  |  | (4,485 | ) |  | (32 | ) |  | 4,333 |  |  | 1,646 |  |  | 308 |  |  | 2,786 |  |  | 6,296 |  |  | (379 | ) |  | 6,085 |  |  | (78 | ) |  | 19,289 |
Charge-offs | (4,685 | ) |  | (3,904 | ) |  | (312 | ) |  | (4,785 | ) |  | (272 | ) |  | (6 | ) |  | (2,387 | ) |  | (6,064 | ) |  | (392 | ) |  | (10,311 | ) |  | — |  |  | (33,118 | )
Recoveries | 1,039 |  |  | 996 |  |  | 109 |  |  | 1,213 |  |  | 107 |  |  | 1 |  |  | 559 |  |  | 660 |  |  | 209 |  |  | 2,396 |  |  | — |  |  | 7,289 |
Balance at December 31, 2013 | 10,335 |  |  | 100,257 |  |  | 1,009 |  |  | 22,362 |  |  | 4,749 |  |  | 190 |  |  | 10,511 |  |  | 16,239 |  |  | 681 |  |  | 13,541 |  |  | — |  |  | 179,874 |
Provision (credits) | 1,735 |  |  | (16,746 | ) |  | (401 | ) |  | 10,441 |  |  | (473 | ) |  | 3,007 |  |  | 1,219 |  |  | 6,301 |  |  | 245 |  |  | 9,932 |  |  | — |  |  | 15,260 |
Charge-offs | (316 | ) |  | (1,147 | ) |  | — |  |  | (3,014 | ) |  | (100 | ) |  | (13 | ) |  | (1,260 | ) |  | (4,744 | ) |  | (118 | ) |  | (9,787 | ) |  | — |  |  | (20,499 | )
Recoveries | 207 |  |  | 2,825 |  |  | 124 |  |  | 938 |  |  | 110 |  |  | — |  |  | 191 |  |  | 854 |  |  | 84 |  |  | 2,869 |  |  | — |  |  | 8,202 |
Balance at December 31, 2014 | $ | 11,961 |  |  | $ | 85,189 |  |  | $ | 732 |  |  | $ | 30,727 |  |  | $ | 4,286 |  |  | $ | 3,184 |  |  | $ | 10,661 |  |  | $ | 18,650 |  |  | $ | 892 |  |  | $ | 16,555 |  |  | $ | — |  |  | $ | 182,837 |
(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 'nonspecific' 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. Further discussion is contained in Note A. The commercial mortgage loan class had a net credit provision of $16.7 million for the year ended December 31, 2014 compared to a net credit provision of $4.5 million for the year ended December 31, 2013. The increase in the net credit provision was primarily the result of continued improvements in the credit risk rating mix and lower credit default trends within this loan class. The provision expense for commercial and industrial loans totaled $10.4 million for the year ended December 31, 2014 compared to $4.3 million for the year ended December 31, 2013. Loan growth of $907.8 million during the year was the primary result of the increase in provision expense. The provision for lease financing was a net credit of $0.5 million for the year ended December 31, 2014 compared to a provision expense of $1.6 million for the year ended December 31, 2013. The decrease was primarily the result of continued improvements in the credit risk rating mix and lower credit default trends within this loan class. The other loan class had a provision expense of $3.0 million for the year ended December 31, 2014 compared to a provision expense of $0.3 million for the year ended December 31, 2013. The increase in the provision expense was attributable to newly originated loans as well as declining trends in credit risk ratings and defaults.
| December 31, 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
Non-PCI Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for loan and lease losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
ALLL for loans and leases individually evaluated for impairment | $ | 92 |  |  | $ | 8,610 |  |  | $ | 112 |  |  | $ | 1,743 |  |  | $ | 150 |  |  | $ | 1,972 |  |  | $ | 1,360 |  |  | $ | 1,052 |  |  | $ | 71 |  |  | $ | 555 |  |  | $ | 15,717 |
ALLL for loans and leases collectively evaluated for impairment | 11,869 |  |  | 76,579 |  |  | 620 |  |  | 28,984 |  |  | 4,136 |  |  | 1,212 |  |  | 9,301 |  |  | 17,598 |  |  | 821 |  |  | 16,000 |  |  | 167,120 |
Total allowance for loan and lease losses | $ | 11,961 |  |  | $ | 85,189 |  |  | $ | 732 |  |  | $ | 30,727 |  |  | $ | 4,286 |  |  | $ | 3,184 |  |  | $ | 10,661 |  |  | $ | 18,650 |  |  | $ | 892 |  |  | $ | 16,555 |  |  | $ | 182,837 |
Loans and leases: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans and leases individually evaluated for impairment | $ | 1,620 |  |  | $ | 82,803 |  |  | $ | 584 |  |  | $ | 11,040 |  |  | $ | 623 |  |  | $ | 2,000 |  |  | $ | 14,913 |  |  | $ | 3,675 |  |  | $ | 1,340 |  |  | $ | 995 |  |  | $ | 119,593 |
Loans and leases collectively evaluated for impairment | 548,948 |  |  | 7,470,145 |  |  | 244,291 |  |  | 1,977,894 |  |  | 571,293 |  |  | 351,833 |  |  | 2,505,629 |  |  | 2,558,125 |  |  | 118,757 |  |  | 1,116,459 |  |  | 17,463,374 |
Total loan and leases | $ | 550,568 |  |  | $ | 7,552,948 |  |  | $ | 244,875 |  |  | $ | 1,988,934 |  |  | $ | 571,916 |  |  | $ | 353,833 |  |  | $ | 2,520,542 |  |  | $ | 2,561,800 |  |  | $ | 120,097 |  |  | $ | 1,117,454 |  |  | $ | 17,582,967 |
| 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
Non-PCI Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
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 |
In the non-PCI commercial mortgage segment, loans and leases individually evaluated for impairment decreased $14.3 million to $82.8 million as of December 31, 2014 due to credit quality improvement as certain loans were no longer considered impaired during 2014 and fewer loans were identified for impairment. Reserves on impaired commercial mortgage loans increased $1.7 million due to cash flow deterioration on various individual large relationships. Other loans and leases individually evaluated for impairment increased $2.0 million as of December 31, 2014 primarily due to one lending relationship which was almost fully reserved due to the loan being placed on nonaccrual status and being unsecured. Non-PCI loans and leases individually evaluated for impairment decreased $12.6 million to $119.6 million at December 31, 2014 in comparison to December 31, 2013 due to continued credit quality improvements, primarily in the commercial mortgage portfolio. In contrast, Non-PCI loans and leases collectively evaluated for impairment increased $5.49 billion from December 31, 2013 to December 31, 2014. This increase is driven by the addition of non-PCI loans acquired in the Bancorporation merger of $4.18 billion as of the acquisition date and originated loan growth.
| For the twelve months ended December 31, 2014, 2013, and 2012
(Dollars in thousands) | Construction and land development - commercial |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Lease financing |  | Residential mortgage |  | Revolving mortgage |  | Construction and land development - noncommercial |  | Consumer and other |  | Total
PCI Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for loan and lease losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2012 | $ | 16,693 |  |  | $ | 39,557 |  |  | $ | 16,862 |  |  | $ | 5,500 |  |  | $ | 13 |  |  | $ | 5,433 |  |  | $ | 77 |  |  | $ | 4,652 |  |  | $ | 474 |  |  | $ | 89,261 |
Provision (credits) | 23,160 |  |  | 34,227 |  |  | (4,372 | ) |  | 11,839 |  |  | (13 | ) |  | 18,401 |  |  | 10,796 |  |  | 6,520 |  |  | 281 |  |  | 100,839 |
Charge-offs | (8,667 | ) |  | (23,509 | ) |  | (1,256 | ) |  | (8,442 | ) |  | — |  |  | (4,139 | ) |  | (1,119 | ) |  | (2,885 | ) |  | (253 | ) |  | (50,270 | )
Recoveries | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 142 |  |  | — |  |  | — |  |  | — |  |  | 142 |
Balance at December 31, 2012 | 31,186 |  |  | 50,275 |  |  | 11,234 |  |  | 8,897 |  |  | — |  |  | 19,837 |  |  | 9,754 |  |  | 8,287 |  |  | 502 |  |  | 139,972 |
Provision (credits) | (22,942 | ) |  | (3,872 | ) |  | (8,949 | ) |  | 470 |  |  | — |  |  | (5,487 | ) |  | (6,399 | ) |  | (4,170 | ) |  | (195 | ) |  | (51,544 | )
Charge-offs | (6,924 | ) |  | (16,497 | ) |  | (931 | ) |  | (4,092 | ) |  | — |  |  | (2,548 | ) |  | (396 | ) |  | (3,435 | ) |  | (85 | ) |  | (34,908 | )
Recoveries | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance at December 31, 2013 | 1,320 |  |  | 29,906 |  |  | 1,354 |  |  | 5,275 |  |  | — |  |  | 11,802 |  |  | 2,959 |  |  | 682 |  |  | 222 |  |  | 53,520 |
Provision (credits) | 1,284 |  |  | (7,903 | ) |  | (1,385 | ) |  | (2,023 | ) |  | — |  |  | (5,576 | ) |  | 1,523 |  |  | (395 | ) |  | (145 | ) |  | (14,620 | )
Charge-offs | (2,454 | ) |  | (11,868 | ) |  | 106 |  |  | (2,012 | ) |  | — |  |  | (406 | ) |  | (483 | ) |  | (104 | ) |  | (50 | ) |  | (17,271 | )
Recoveries | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance at December 31, 2014 | $ | 150 |  |  | $ | 10,135 |  |  | $ | 75 |  |  | $ | 1,240 |  |  | $ | — |  |  | $ | 5,820 |  |  | $ | 3,999 |  |  | $ | 183 |  |  | $ | 27 |  |  | $ | 21,629 |
December 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
ALLL for loans and leases acquired with deteriorated credit quality | $ | 150 |  |  | $ | 10,135 |  |  | $ | 75 |  |  | $ | 1,240 |  |  | $ | — |  |  | $ | 5,820 |  |  | $ | 3,999 |  |  | $ | 183 |  |  | $ | 27 |  |  | $ | 21,629 |
Loans and leases acquired with deteriorated credit quality | 78,079 |  |  | 577,518 |  |  | 40,193 |  |  | 27,254 |  |  | — |  |  | 382,339 |  |  | 74,109 |  |  | 912 |  |  | 6,094 |  |  | 1,186,498 |
December 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
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 |
Allowance for Loan and Lease Losses | ALLOWANCE FOR LOAN AND LEASE LOSSES Activity in the allowance for loan and lease losses is as follows:
| Non-PCI |  | PCI |  | Total
(dollars in thousands) |  |  |  |  |
Balance at December 31, 2011 | $ | 180,883 |  |  | $ | 89,261 |  |  | $ | 270,144 |
Provision for loan and lease losses | 42,046 |  |  | 100,839 |  |  | 142,885 |
Loans and leases charged off | (50,208 | ) |  | (50,270 | ) |  | (100,478 | )
Loans and leases recovered | 6,325 |  |  | 142 |  |  | 6,467 |
Net charge-offs | (43,883 | ) |  | (50,128 | ) |  | (94,011 | )
Balance at December 31, 2012 | 179,046 |  |  | 139,972 |  |  | 319,018 |
Reclassification (1) | 7,368 |  |  | — |  |  | 7,368 |
Provision (credit) for loan and lease losses | 19,289 |  |  | (51,544 | ) |  | (32,255 | )
Loans and leases charged off | (33,118 | ) |  | (34,908 | ) |  | (68,026 | )
Loans and leases recovered | 7,289 |  |  | — |  |  | 7,289 |
Net charge-offs | (25,829 | ) |  | (34,908 | ) |  | (60,737 | )
Balance at December 31, 2013 | 179,874 |  |  | 53,520 |  |  | 233,394 |
Provision (credit) for loan and lease losses | 15,260 |  |  | (14,620 | ) |  | 640 |
Loans and leases charged off | (20,499 | ) |  | (17,271 | ) |  | (37,770 | )
Loans and leases recovered | 8,202 |  |  | — |  |  | 8,202 |
Net charge-offs | (12,297 | ) |  | (17,271 | ) |  | (29,568 | )
Balance at December 31, 2014 | $ | 182,837 |  |  | $ | 21,629 |  |  | $ | 204,466 |
(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 'nonspecific' 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. Further discussion is contained in Note A. Activity in the allowance for loan and lease losses, ending balances of loans and leases and related allowance by class of loans is summarized as follows:
| For the twelve months ended December 31, 2014, 2013, and 2012
| 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
(Dollars in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-PCI Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for loan and lease losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2012 | $ | 5,467 |  |  | $ | 67,486 |  |  | $ | 2,169 |  |  | $ | 23,723 |  |  | $ | 3,288 |  |  | $ | 1,315 |  |  | $ | 8,879 |  |  | $ | 27,045 |  |  | $ | 1,427 |  |  | $ | 25,962 |  |  | $ | 14,122 |  |  | $ | 180,883 |
Provision (credits) | 9,665 |  |  | 18,198 |  |  | 130 |  |  | (4,982 | ) |  | 498 |  |  | (116 | ) |  | (782 | ) |  | 8,783 |  |  | 1,161 |  |  | 7,763 |  |  | 1,728 |  |  | 42,046 |
Charge-offs | (9,546 | ) |  | (7,081 | ) |  | (254 | ) |  | (5,472 | ) |  | (361 | ) |  | (28 | ) |  | (4,790 | ) |  | (11,341 | ) |  | (1,047 | ) |  | (10,288 | ) |  | — |  |  | (50,208 | )
Recoveries | 445 |  |  | 1,626 |  |  | 14 |  |  | 781 |  |  | 96 |  |  | 4 |  |  | 529 |  |  | 698 |  |  | 180 |  |  | 1,952 |  |  | — |  |  | 6,325 |
Balance at December 31, 2012 | 6,031 |  |  | 80,229 |  |  | 2,059 |  |  | 14,050 |  |  | 3,521 |  |  | 1,175 |  |  | 3,836 |  |  | 25,185 |  |  | 1,721 |  |  | 25,389 |  |  | 15,850 |  |  | 179,046 |
Reclassification (1) | 5,141 |  |  | 27,421 |  |  | (815 | ) |  | 7,551 |  |  | (253 | ) |  | (1,288 | ) |  | 5,717 |  |  | (9,838 | ) |  | (478 | ) |  | (10,018 | ) |  | (15,772 | ) |  | 7,368 |
Provision (credits) | 2,809 |  |  | (4,485 | ) |  | (32 | ) |  | 4,333 |  |  | 1,646 |  |  | 308 |  |  | 2,786 |  |  | 6,296 |  |  | (379 | ) |  | 6,085 |  |  | (78 | ) |  | 19,289 |
Charge-offs | (4,685 | ) |  | (3,904 | ) |  | (312 | ) |  | (4,785 | ) |  | (272 | ) |  | (6 | ) |  | (2,387 | ) |  | (6,064 | ) |  | (392 | ) |  | (10,311 | ) |  | — |  |  | (33,118 | )
Recoveries | 1,039 |  |  | 996 |  |  | 109 |  |  | 1,213 |  |  | 107 |  |  | 1 |  |  | 559 |  |  | 660 |  |  | 209 |  |  | 2,396 |  |  | — |  |  | 7,289 |
Balance at December 31, 2013 | 10,335 |  |  | 100,257 |  |  | 1,009 |  |  | 22,362 |  |  | 4,749 |  |  | 190 |  |  | 10,511 |  |  | 16,239 |  |  | 681 |  |  | 13,541 |  |  | — |  |  | 179,874 |
Provision (credits) | 1,735 |  |  | (16,746 | ) |  | (401 | ) |  | 10,441 |  |  | (473 | ) |  | 3,007 |  |  | 1,219 |  |  | 6,301 |  |  | 245 |  |  | 9,932 |  |  | — |  |  | 15,260 |
Charge-offs | (316 | ) |  | (1,147 | ) |  | — |  |  | (3,014 | ) |  | (100 | ) |  | (13 | ) |  | (1,260 | ) |  | (4,744 | ) |  | (118 | ) |  | (9,787 | ) |  | — |  |  | (20,499 | )
Recoveries | 207 |  |  | 2,825 |  |  | 124 |  |  | 938 |  |  | 110 |  |  | — |  |  | 191 |  |  | 854 |  |  | 84 |  |  | 2,869 |  |  | — |  |  | 8,202 |
Balance at December 31, 2014 | $ | 11,961 |  |  | $ | 85,189 |  |  | $ | 732 |  |  | $ | 30,727 |  |  | $ | 4,286 |  |  | $ | 3,184 |  |  | $ | 10,661 |  |  | $ | 18,650 |  |  | $ | 892 |  |  | $ | 16,555 |  |  | $ | — |  |  | $ | 182,837 |
(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 'nonspecific' 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. Further discussion is contained in Note A. The commercial mortgage loan class had a net credit provision of $16.7 million for the year ended December 31, 2014 compared to a net credit provision of $4.5 million for the year ended December 31, 2013. The increase in the net credit provision was primarily the result of continued improvements in the credit risk rating mix and lower credit default trends within this loan class. The provision expense for commercial and industrial loans totaled $10.4 million for the year ended December 31, 2014 compared to $4.3 million for the year ended December 31, 2013. Loan growth of $907.8 million during the year was the primary result of the increase in provision expense. The provision for lease financing was a net credit of $0.5 million for the year ended December 31, 2014 compared to a provision expense of $1.6 million for the year ended December 31, 2013. The decrease was primarily the result of continued improvements in the credit risk rating mix and lower credit default trends within this loan class. The other loan class had a provision expense of $3.0 million for the year ended December 31, 2014 compared to a provision expense of $0.3 million for the year ended December 31, 2013. The increase in the provision expense was attributable to newly originated loans as well as declining trends in credit risk ratings and defaults.
| December 31, 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
Non-PCI Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for loan and lease losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
ALLL for loans and leases individually evaluated for impairment | $ | 92 |  |  | $ | 8,610 |  |  | $ | 112 |  |  | $ | 1,743 |  |  | $ | 150 |  |  | $ | 1,972 |  |  | $ | 1,360 |  |  | $ | 1,052 |  |  | $ | 71 |  |  | $ | 555 |  |  | $ | 15,717 |
ALLL for loans and leases collectively evaluated for impairment | 11,869 |  |  | 76,579 |  |  | 620 |  |  | 28,984 |  |  | 4,136 |  |  | 1,212 |  |  | 9,301 |  |  | 17,598 |  |  | 821 |  |  | 16,000 |  |  | 167,120 |
Total allowance for loan and lease losses | $ | 11,961 |  |  | $ | 85,189 |  |  | $ | 732 |  |  | $ | 30,727 |  |  | $ | 4,286 |  |  | $ | 3,184 |  |  | $ | 10,661 |  |  | $ | 18,650 |  |  | $ | 892 |  |  | $ | 16,555 |  |  | $ | 182,837 |
Loans and leases: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans and leases individually evaluated for impairment | $ | 1,620 |  |  | $ | 82,803 |  |  | $ | 584 |  |  | $ | 11,040 |  |  | $ | 623 |  |  | $ | 2,000 |  |  | $ | 14,913 |  |  | $ | 3,675 |  |  | $ | 1,340 |  |  | $ | 995 |  |  | $ | 119,593 |
Loans and leases collectively evaluated for impairment | 548,948 |  |  | 7,470,145 |  |  | 244,291 |  |  | 1,977,894 |  |  | 571,293 |  |  | 351,833 |  |  | 2,505,629 |  |  | 2,558,125 |  |  | 118,757 |  |  | 1,116,459 |  |  | 17,463,374 |
Total loan and leases | $ | 550,568 |  |  | $ | 7,552,948 |  |  | $ | 244,875 |  |  | $ | 1,988,934 |  |  | $ | 571,916 |  |  | $ | 353,833 |  |  | $ | 2,520,542 |  |  | $ | 2,561,800 |  |  | $ | 120,097 |  |  | $ | 1,117,454 |  |  | $ | 17,582,967 |
| 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
Non-PCI Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
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 |
In the non-PCI commercial mortgage segment, loans and leases individually evaluated for impairment decreased $14.3 million to $82.8 million as of December 31, 2014 due to credit quality improvement as certain loans were no longer considered impaired during 2014 and fewer loans were identified for impairment. Reserves on impaired commercial mortgage loans increased $1.7 million due to cash flow deterioration on various individual large relationships. Other loans and leases individually evaluated for impairment increased $2.0 million as of December 31, 2014 primarily due to one lending relationship which was almost fully reserved due to the loan being placed on nonaccrual status and being unsecured. Non-PCI loans and leases individually evaluated for impairment decreased $12.6 million to $119.6 million at December 31, 2014 in comparison to December 31, 2013 due to continued credit quality improvements, primarily in the commercial mortgage portfolio. In contrast, Non-PCI loans and leases collectively evaluated for impairment increased $5.49 billion from December 31, 2013 to December 31, 2014. This increase is driven by the addition of non-PCI loans acquired in the Bancorporation merger of $4.18 billion as of the acquisition date and originated loan growth.
| For the twelve months ended December 31, 2014, 2013, and 2012
(Dollars in thousands) | Construction and land development - commercial |  | Commercial mortgage |  | Other commercial real estate |  | Commercial and industrial |  | Lease financing |  | Residential mortgage |  | Revolving mortgage |  | Construction and land development - noncommercial |  | Consumer and other |  | Total
PCI Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for loan and lease losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2012 | $ | 16,693 |  |  | $ | 39,557 |  |  | $ | 16,862 |  |  | $ | 5,500 |  |  | $ | 13 |  |  | $ | 5,433 |  |  | $ | 77 |  |  | $ | 4,652 |  |  | $ | 474 |  |  | $ | 89,261 |
Provision (credits) | 23,160 |  |  | 34,227 |  |  | (4,372 | ) |  | 11,839 |  |  | (13 | ) |  | 18,401 |  |  | 10,796 |  |  | 6,520 |  |  | 281 |  |  | 100,839 |
Charge-offs | (8,667 | ) |  | (23,509 | ) |  | (1,256 | ) |  | (8,442 | ) |  | — |  |  | (4,139 | ) |  | (1,119 | ) |  | (2,885 | ) |  | (253 | ) |  | (50,270 | )
Recoveries | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 142 |  |  | — |  |  | — |  |  | — |  |  | 142 |
Balance at December 31, 2012 | 31,186 |  |  | 50,275 |  |  | 11,234 |  |  | 8,897 |  |  | — |  |  | 19,837 |  |  | 9,754 |  |  | 8,287 |  |  | 502 |  |  | 139,972 |
Provision (credits) | (22,942 | ) |  | (3,872 | ) |  | (8,949 | ) |  | 470 |  |  | — |  |  | (5,487 | ) |  | (6,399 | ) |  | (4,170 | ) |  | (195 | ) |  | (51,544 | )
Charge-offs | (6,924 | ) |  | (16,497 | ) |  | (931 | ) |  | (4,092 | ) |  | — |  |  | (2,548 | ) |  | (396 | ) |  | (3,435 | ) |  | (85 | ) |  | (34,908 | )
Recoveries | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance at December 31, 2013 | 1,320 |  |  | 29,906 |  |  | 1,354 |  |  | 5,275 |  |  | — |  |  | 11,802 |  |  | 2,959 |  |  | 682 |  |  | 222 |  |  | 53,520 |
Provision (credits) | 1,284 |  |  | (7,903 | ) |  | (1,385 | ) |  | (2,023 | ) |  | — |  |  | (5,576 | ) |  | 1,523 |  |  | (395 | ) |  | (145 | ) |  | (14,620 | )
Charge-offs | (2,454 | ) |  | (11,868 | ) |  | 106 |  |  | (2,012 | ) |  | — |  |  | (406 | ) |  | (483 | ) |  | (104 | ) |  | (50 | ) |  | (17,271 | )
Recoveries | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance at December 31, 2014 | $ | 150 |  |  | $ | 10,135 |  |  | $ | 75 |  |  | $ | 1,240 |  |  | $ | — |  |  | $ | 5,820 |  |  | $ | 3,999 |  |  | $ | 183 |  |  | $ | 27 |  |  | $ | 21,629 |
December 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
ALLL for loans and leases acquired with deteriorated credit quality | $ | 150 |  |  | $ | 10,135 |  |  | $ | 75 |  |  | $ | 1,240 |  |  | $ | — |  |  | $ | 5,820 |  |  | $ | 3,999 |  |  | $ | 183 |  |  | $ | 27 |  |  | $ | 21,629 |
Loans and leases acquired with deteriorated credit quality | 78,079 |  |  | 577,518 |  |  | 40,193 |  |  | 27,254 |  |  | — |  |  | 382,339 |  |  | 74,109 |  |  | 912 |  |  | 6,094 |  |  | 1,186,498 |
December 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
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 |
At December 31, 2014 and December 31, 2013, $285.6 million and $459.9 million, respectively, in PCI loans experienced an adverse change in expected cash flows since the date of acquisition. The following tables provide information on non-PCI impaired loans and leases, exclusive of loans and leases evaluated collectively as a homogeneous group, including interest income recognized in the period during which the loans and leases were considered impaired.
| December 31, 2014
(Dollars in thousands) | With a recorded allowance |  | With no recorded allowance |  | Total |  | Unpaid principal balance |  | Related allowance recorded
Non-PCI impaired loans and leases |  |  |  |  |  |  |  |  |
Construction and land development - commercial | $ | 996 |  |  | $ | 624 |  |  | $ | 1,620 |  |  | $ | 6,945 |  |  | $ | 92 |
Commercial mortgage | 57,324 |  |  | 25,479 |  |  | 82,803 |  |  | 87,702 |  |  | 8,610 |
Other commercial real estate | 112 |  |  | 472 |  |  | 584 |  |  | 913 |  |  | 112 |
Commercial and industrial | 10,319 |  |  | 721 |  |  | 11,040 |  |  | 12,197 |  |  | 1,743 |
Lease financing | 319 |  |  | 304 |  |  | 623 |  |  | 623 |  |  | 150 |
Other | 2,000 |  |  | — |  |  | 2,000 |  |  | 2,000 |  |  | 1,972 |
Residential mortgage | 10,198 |  |  | 4,715 |  |  | 14,913 |  |  | 15,746 |  |  | 1,360 |
Revolving mortgage | 3,675 |  |  | — |  |  | 3,675 |  |  | 4,933 |  |  | 1,052 |
Construction and land development - noncommercial | 1,077 |  |  | 263 |  |  | 1,340 |  |  | 1,340 |  |  | 71 |
Consumer | 987 |  |  | 8 |  |  | 995 |  |  | 1,067 |  |  | 555 |
Total non-PCI impaired loans and leases | $ | 87,007 |  |  | $ | 32,586 |  |  | $ | 119,593 |  |  | $ | 133,466 |  |  | $ | 15,717 |
| December 31, 2013
(Dollars in thousands) | With a recorded allowance |  | With no recorded allowance |  | Total |  | Unpaid principal balance |  | Related allowance recorded
Non-PCI impaired 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 non-PCI impaired loans and leases | $ | 83,678 |  |  | $ | 48,468 |  |  | $ | 132,146 |  |  | $ | 145,485 |  |  | $ | 10,161 |
The following tables show the average non-PCI impaired loan balance and the interest income recognized by loan class for the years ended December 31, 2014, 2013 and 2012:
| Year ended December 31, 2014
(Dollars in thousands) | YTD Average Balance |  | YTD Interest Income Recognized
Non-PCI impaired loans and leases: |  |  |
Construction and land development - commercial | $ | 1,689 |  |  | $ | 83 |
Commercial mortgage | 86,250 |  |  | 3,698 |
Other commercial real estate | 2,125 |  |  | 80 |
Commercial and industrial | 13,433 |  |  | 580 |
Lease financing | 774 |  |  | 44 |
Other | 528 |  |  | 29 |
Residential mortgage | 15,487 |  |  | 593 |
Revolving mortgage | 3,922 |  |  | 134 |
Construction and land development - noncommercial | 1,678 |  |  | 98 |
Consumer | 1,535 |  |  | 88 |
Total non-PCI impaired loans and leases | $ | 127,421 |  |  | $ | 5,427 |
| Year ended December 31, 2013
Non-PCI impaired loans and leases: |  |  |
Construction and land development - commercial | $ | 6,414 |  |  | $ | 270 |
Commercial mortgage | 105,628 |  |  | 5,702 |
Other commercial real estate | 2,658 |  |  | 144 |
Commercial and industrial | 12,772 |  |  | 642 |
Lease financing | 350 |  |  | 22 |
Other | — |  |  | — |
Residential mortgage | 15,470 |  |  | 444 |
Revolving mortgage | 5,653 |  |  | 485 |
Construction and land development - noncommercial | 958 |  |  | 55 |
Consumer | 1,427 |  |  | 53 |
Total non-PCI impaired loans and leases | $ | 151,330 |  |  | $ | 7,817 |
| Year ended December 31, 2012
Non-PCI impaired loans and leases: |  |  |
Construction and land development - commercial | $ | 22,493 |  |  | $ | 399 |
Commercial mortgage | 96,082 |  |  | 4,630 |
Other commercial real estate | 2,690 |  |  | 142 |
Commercial and industrial | 13,658 |  |  | 788 |
Lease financing | 497 |  |  | 37 |
Other | 424 |  |  | 23 |
Residential mortgage | 14,951 |  |  | 586 |
Revolving mortgage | 2,931 |  |  | 68 |
Construction and land development - noncommercial | 2,850 |  |  | 41 |
Consumer | 1,850 |  |  | 21 |
Total non-PCI impaired loans and leases | $ | 158,426 |  |  | $ | 6,735 |
Troubled Debt Restructurings BancShares accounts for certain loan modifications or restructurings as 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 consider. 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, excluding pooled loans, are not initially considered to be TDRs, but can be classified as such if a modification is made subsequent to acquisition. Subsequent modification of a PCI loan accounted for in a pool that would otherwise meet the definition of a TDR is not reported, or accounted for, as a TDR since pooled PCI loans are excluded from the scope of TDR accounting. The following table provides a summary of total TDRs by accrual status.
| December 31, 2014 |  | December 31, 2013
(Dollars in thousands) | Accruing |  | Nonaccruing |  | Total |  | Accruing |  | Nonaccruing |  | Total
Commercial loans |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | $ | 2,591 |  |  | $ | 446 |  |  | $ | 3,037 |  |  | $ | 21,032 |  |  | $ | 1,002 |  |  | $ | 22,034 |
Commercial mortgage | 92,184 |  |  | 8,937 |  |  | 101,121 |  |  | 113,323 |  |  | 23,387 |  |  | 136,710 |
Other commercial real estate | 2,374 |  |  | 449 |  |  | 2,823 |  |  | 3,470 |  |  | 1,150 |  |  | 4,620 |
Commercial and industrial | 9,864 |  |  | 664 |  |  | 10,528 |  |  | 9,838 |  |  | 1,142 |  |  | 10,980 |
Lease | 258 |  |  | 365 |  |  | 623 |  |  | 49 |  |  | — |  |  | 49 |
Other | 34 |  |  | — |  |  | 34 |  |  | — |  |  | — |  |  | — |
Total commercial loans | 107,305 |  |  | 10,861 |  |  | 118,166 |  |  | 147,712 |  |  | 26,681 |  |  | 174,393 |
Noncommercial |  |  |  |  |  |  |  |  |  |  |
Residential | 22,597 |  |  | 4,655 |  |  | 27,252 |  |  | 23,343 |  |  | 3,663 |  |  | 27,006 |
Revolving mortgage | 3,675 |  |  | — |  |  | 3,675 |  |  | 3,095 |  |  | — |  |  | 3,095 |
Construction and land development - noncommercial | 1,391 |  |  | — |  |  | 1,391 |  |  | 651 |  |  | 457 |  |  | 1,108 |
Consumer and other | 995 |  |  | — |  |  | 995 |  |  | 1,154 |  |  | — |  |  | 1,154 |
Total noncommercial loans | 28,658 |  |  | 4,655 |  |  | 33,313 |  |  | 28,243 |  |  | 4,120 |  |  | 32,363 |
Total loans | $ | 135,963 |  |  | $ | 15,516 |  |  | $ | 151,479 |  |  | $ | 175,955 |  |  | $ | 30,801 |  |  | $ | 206,756 |
Total troubled debt restructurings at December 31, 2014, equaled $151.5 million, of which $46.9 million were PCI and $104.6 million were non-PCI. TDRs at December 31, 2013, totaled $206.8 million, which consisted of $102.3 million PCI and $104.4 million non-PCI. The majority of TDRs are included in the special mention, substandard or doubtful grading categories, which results in more elevated loss expectations when determining the expected cash flows that are used to determine the allowance for loan losses associated with these loans. 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. Further, TDRs over $500,000 and graded substandard or lower are evaluated individually for impairment through a review of collateral values. .
The following tables provide the types of TDRs made during the twelve months ended December 31, 2014, and 2013, as well as a summary of loans that were modified as a TDR during the 12 months ended December 31, 2014, and 2013 that subsequently defaulted during the twelve months ended December 31, 2014, and 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.
| Year ended December 31, 2014 |  | Year ended December 31, 2013
| All restructurings |  | Restructurings with payment default |  | All restructurings |  | Restructurings with payment default
| 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
(Dollars in thousands) |  |  |  |  |  |  |  |  |  |  |
Non-PCI loans and leases |  |  |  |  |  |  |  |  |  |  |
Interest only period provided |  |  |  |  |  |  |  |  |  |  |
Commercial mortgage | 6 | $ | 1,973 |  |  | 2 | $ | 364 |  |  | 6 | $ | 1,520 |  |  | 1 | $ | — |
Commercial and industrial | 3 | 250 |  |  | — | — |  |  | 2 | 397 |  |  | — | — |
Lease financing | 2 | 118 |  |  | — | — |  |  | — | — |  |  | — | — |
Other commercial real estate | — | — |  |  | — | — |  |  | 1 | — |  |  | — | — |
Residential mortgage | — | — |  |  | — | — |  |  | 1 | 630 |  |  | — | — |
Other | 1 | 34 |  |  | — | — |  |  | — | — |  |  | — | — |
Total interest only | 12 | 2,375 |  |  | 2 | 364 |  |  | 10 | 2,547 |  |  | 1 | — |
Loan term extension |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | 2 | 187 |  |  | — | — |  |  | — | — |  |  | — | — |
Commercial mortgage | 18 | 4,848 |  |  | — | — |  |  | 9 | 3,270 |  |  | — | — |
Commercial and industrial | 5 | 2,274 |  |  | — | — |  |  | 1 | 47 |  |  | — | — |
Lease financing | 6 | 198 |  |  | — | — |  |  | — | — |  |  | — | — |
Residential mortgage | 19 | 572 |  |  | — | — |  |  | 11 | 539 |  |  | — | — |
Construction and land development - noncommercial | 7 | 226 |  |  | — | — |  |  | — | — |  |  | — | — |
Consumer | 6 | 99 |  |  | 1 | — |  |  | 2 | 62 |  |  | — | — |
Total loan term extension | 63 | 8,404 |  |  | 1 | — |  |  | 23 | 3,918 |  |  | — | — |
Below market interest rate |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | 11 | 372 |  |  | — | — |  |  | 3 | 609 |  |  | — | — |
Commercial mortgage | 44 | 12,642 |  |  | 3 | 441 |  |  | 28 | 10,873 |  |  | 1 | 295 |
Commercial and industrial | 13 | 751 |  |  | — | — |  |  | 3 | 851 |  |  | — | — |
Other commercial real estate | 1 | 337 |  |  | — | — |  |  | 2 | 378 |  |  | — | — |
Residential mortgage | 41 | 2,444 |  |  | 1 | 45 |  |  | 21 | 1,235 |  |  | — | — |
Revolving mortgage | 5 | 217 |  |  | — | — |  |  | 13 | 801 |  |  | 3 | 451 |
Construction & land development - noncommercial | 12 | 389 |  |  | — | — |  |  | 4 | 269 |  |  | — | — |
Consumer | 10 | 193 |  |  | — | — |  |  | 3 | 219 |  |  | — | — |
Total below market interest rate | 137 | 17,345 |  |  | 4 | 486 |  |  | 77 | 15,235 |  |  | 4 | 746 |
Discharged from bankruptcy |  |  |  |  |  |  |  |  |  |  |
Commercial mortgage | 2 | 949 |  |  | 1 | — |  |  | — | — |  |  | — | — |
Residential mortgage | 12 | 1,067 |  |  | 2 | 268 |  |  | 7 | 510 |  |  | 2 | 60 |
Revolving mortgage | 17 | 663 |  |  | 1 | — |  |  | 31 | 2,577 |  |  | 6 | 274 |
Construction & land development - noncommercial | 1 | 62 |  |  | 1 | 62 |  |  | — | — |  |  | — | — |
Consumer | 4 | 4 |  |  | — | — |  |  | — | — |  |  | — | — |
Total discharged from bankruptcy | 36 | 2,745 |  |  | 5 | 330 |  |  | 38 | 3,087 |  |  | 8 | 334 |
Total non-PCI restructurings | 248 | $ | 30,869 |  |  | 12 | $ | 1,180 |  |  | 148 | $ | 24,787 |  |  | 13 | $ | 1,080 |
| Year ended December 31, 2014 |  | Year ended December 31, 2013
| All restructurings |  | Restructurings with payment default |  | All restructurings |  | Restructurings with payment default
| 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
(Dollars in thousands) |  |  |  |  |  |  |  |  |  |  |
PCI loans |  |  |  |  |  |  |  |  |  |  |
Interest only period provided |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | — | $ | — |  |  | — | $ | — |  |  | 1 | $ | 2,590 |  |  | 1 | $ | 2,590 |
Commercial mortgage | 2 | — |  |  | 2 | — |  |  | 5 | 2,880 |  |  | 1 | 299 |
Commercial and industrial | — | — |  |  | — | — |  |  | 1 | 21 |  |  | — | — |
Residential mortgage | — | — |  |  | — | — |  |  | 1 | 39 |  |  | — | — |
Total interest only | 2 | — |  |  | 2 | — |  |  | 8 | 5,530 |  |  | 2 | 2,889 |
Loan term extension |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | 1 | 332 |  |  | — | — |  |  | 6 | 2,247 |  |  | — | — |
Commercial mortgage | — | — |  |  | — | — |  |  | 1 | 157 |  |  | 1 | 157 |
Commercial and industrial | — | — |  |  | — | — |  |  | 2 | 1,080 |  |  | — | — |
Residential mortgage | 2 | 317 |  |  | 5 | 53 |  |  | 3 | 5,153 |  |  | 2 | 5,120 |
Construction and land development - noncommercial | 1 | 51 |  |  | — | — |  |  | — | — |  |  | — | — |
Total loan term extension | 4 | 700 |  |  | 5 | 53 |  |  | 12 | 8,637 |  |  | 3 | 5,277 |
Below market interest rate |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | 2 | 116 |  |  | — | — |  |  | 2 | 106 |  |  | — | — |
Commercial mortgage | 16 | 5,783 |  |  | 3 | 138 |  |  | 12 | 7,513 |  |  | 4 | 2,418 |
Commercial and industrial | — | — |  |  | — | — |  |  | 2 | 493 |  |  | — | — |
Residential mortgage | 29 | 3,948 |  |  | 3 | 23 |  |  | 10 | 2,088 |  |  | 5 | 1,475 |
Total below market interest rate | 47 | 9,847 |  |  | 6 | 161 |  |  | 26 | 10,200 |  |  | 9 | 3,893 |
Discharged from bankruptcy |  |  |  |  |  |  |  |  |  |  |
Residential mortgage | 26 | 1,659 |  |  | 2 | — |  |  | — | — |  | — | —
Total discharged from bankruptcy | 26 | 1,659 |  |  | 2 | — |  |  | — | — |  | — | —
Other concession |  |  |  |  |  |  |  |  |  |  |
Commercial mortgage | — | — |  |  | — | — |  |  | 1 | 110 |  |  | — | — |
Total other concession | — | — |  |  | — | — |  |  | 1 | 110 |  |  | — | — |
Total PCI restructurings | 79 | $ | 12,206 |  |  | 15 | $ | 214 |  |  | 47 | $ | 24,477 |  |  | 14 | $ | 12,059 |
The following tables provide information on non-PCI impaired loans and leases, exclusive of loans and leases evaluated collectively as a homogeneous group, including interest income recognized in the period during which the loans and leases were considered impaired.
| December 31, 2014
(Dollars in thousands) | With a recorded allowance |  | With no recorded allowance |  | Total |  | Unpaid principal balance |  | Related allowance recorded
Non-PCI impaired loans and leases |  |  |  |  |  |  |  |  |
Construction and land development - commercial | $ | 996 |  |  | $ | 624 |  |  | $ | 1,620 |  |  | $ | 6,945 |  |  | $ | 92 |
Commercial mortgage | 57,324 |  |  | 25,479 |  |  | 82,803 |  |  | 87,702 |  |  | 8,610 |
Other commercial real estate | 112 |  |  | 472 |  |  | 584 |  |  | 913 |  |  | 112 |
Commercial and industrial | 10,319 |  |  | 721 |  |  | 11,040 |  |  | 12,197 |  |  | 1,743 |
Lease financing | 319 |  |  | 304 |  |  | 623 |  |  | 623 |  |  | 150 |
Other | 2,000 |  |  | — |  |  | 2,000 |  |  | 2,000 |  |  | 1,972 |
Residential mortgage | 10,198 |  |  | 4,715 |  |  | 14,913 |  |  | 15,746 |  |  | 1,360 |
Revolving mortgage | 3,675 |  |  | — |  |  | 3,675 |  |  | 4,933 |  |  | 1,052 |
Construction and land development - noncommercial | 1,077 |  |  | 263 |  |  | 1,340 |  |  | 1,340 |  |  | 71 |
Consumer | 987 |  |  | 8 |  |  | 995 |  |  | 1,067 |  |  | 555 |
Total non-PCI impaired loans and leases | $ | 87,007 |  |  | $ | 32,586 |  |  | $ | 119,593 |  |  | $ | 133,466 |  |  | $ | 15,717 |
| December 31, 2013
(Dollars in thousands) | With a recorded allowance |  | With no recorded allowance |  | Total |  | Unpaid principal balance |  | Related allowance recorded
Non-PCI impaired 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 non-PCI impaired loans and leases | $ | 83,678 |  |  | $ | 48,468 |  |  | $ | 132,146 |  |  | $ | 145,485 |  |  | $ | 10,161 |
The following tables show the average non-PCI impaired loan balance and the interest income recognized by loan class for the years ended December 31, 2014, 2013 and 2012:
| Year ended December 31, 2014
(Dollars in thousands) | YTD Average Balance |  | YTD Interest Income Recognized
Non-PCI impaired loans and leases: |  |  |
Construction and land development - commercial | $ | 1,689 |  |  | $ | 83 |
Commercial mortgage | 86,250 |  |  | 3,698 |
Other commercial real estate | 2,125 |  |  | 80 |
Commercial and industrial | 13,433 |  |  | 580 |
Lease financing | 774 |  |  | 44 |
Other | 528 |  |  | 29 |
Residential mortgage | 15,487 |  |  | 593 |
Revolving mortgage | 3,922 |  |  | 134 |
Construction and land development - noncommercial | 1,678 |  |  | 98 |
Consumer | 1,535 |  |  | 88 |
Total non-PCI impaired loans and leases | $ | 127,421 |  |  | $ | 5,427 |
| Year ended December 31, 2013
Non-PCI impaired loans and leases: |  |  |
Construction and land development - commercial | $ | 6,414 |  |  | $ | 270 |
Commercial mortgage | 105,628 |  |  | 5,702 |
Other commercial real estate | 2,658 |  |  | 144 |
Commercial and industrial | 12,772 |  |  | 642 |
Lease financing | 350 |  |  | 22 |
Other | — |  |  | — |
Residential mortgage | 15,470 |  |  | 444 |
Revolving mortgage | 5,653 |  |  | 485 |
Construction and land development - noncommercial | 958 |  |  | 55 |
Consumer | 1,427 |  |  | 53 |
Total non-PCI impaired loans and leases | $ | 151,330 |  |  | $ | 7,817 |
| Year ended December 31, 2012
Non-PCI impaired loans and leases: |  |  |
Construction and land development - commercial | $ | 22,493 |  |  | $ | 399 |
Commercial mortgage | 96,082 |  |  | 4,630 |
Other commercial real estate | 2,690 |  |  | 142 |
Commercial and industrial | 13,658 |  |  | 788 |
Lease financing | 497 |  |  | 37 |
Other | 424 |  |  | 23 |
Residential mortgage | 14,951 |  |  | 586 |
Revolving mortgage | 2,931 |  |  | 68 |
Construction and land development - noncommercial | 2,850 |  |  | 41 |
Consumer | 1,850 |  |  | 21 |
Total non-PCI impaired loans and leases | $ | 158,426 |  |  | $ | 6,735 |
Troubled Debt Restructuring, Summary of Accrual Status [Table Text Block] | Subsequent modification of a PCI loan accounted for in a pool that would otherwise meet the definition of a TDR is not reported, or accounted for, as a TDR since pooled PCI loans are excluded from the scope of TDR accounting. The following table provides a summary of total TDRs by accrual status.
| December 31, 2014 |  | December 31, 2013
(Dollars in thousands) | Accruing |  | Nonaccruing |  | Total |  | Accruing |  | Nonaccruing |  | Total
Commercial loans |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | $ | 2,591 |  |  | $ | 446 |  |  | $ | 3,037 |  |  | $ | 21,032 |  |  | $ | 1,002 |  |  | $ | 22,034 |
Commercial mortgage | 92,184 |  |  | 8,937 |  |  | 101,121 |  |  | 113,323 |  |  | 23,387 |  |  | 136,710 |
Other commercial real estate | 2,374 |  |  | 449 |  |  | 2,823 |  |  | 3,470 |  |  | 1,150 |  |  | 4,620 |
Commercial and industrial | 9,864 |  |  | 664 |  |  | 10,528 |  |  | 9,838 |  |  | 1,142 |  |  | 10,980 |
Lease | 258 |  |  | 365 |  |  | 623 |  |  | 49 |  |  | — |  |  | 49 |
Other | 34 |  |  | — |  |  | 34 |  |  | — |  |  | — |  |  | — |
Total commercial loans | 107,305 |  |  | 10,861 |  |  | 118,166 |  |  | 147,712 |  |  | 26,681 |  |  | 174,393 |
Noncommercial |  |  |  |  |  |  |  |  |  |  |
Residential | 22,597 |  |  | 4,655 |  |  | 27,252 |  |  | 23,343 |  |  | 3,663 |  |  | 27,006 |
Revolving mortgage | 3,675 |  |  | — |  |  | 3,675 |  |  | 3,095 |  |  | — |  |  | 3,095 |
Construction and land development - noncommercial | 1,391 |  |  | — |  |  | 1,391 |  |  | 651 |  |  | 457 |  |  | 1,108 |
Consumer and other | 995 |  |  | — |  |  | 995 |  |  | 1,154 |  |  | — |  |  | 1,154 |
Total noncommercial loans | 28,658 |  |  | 4,655 |  |  | 33,313 |  |  | 28,243 |  |  | 4,120 |  |  | 32,363 |
Total loans | $ | 135,963 |  |  | $ | 15,516 |  |  | $ | 151,479 |  |  | $ | 175,955 |  |  | $ | 30,801 |  |  | $ | 206,756 |
Troubled Debt Restructurings on Financing Receivables | .
The following tables provide the types of TDRs made during the twelve months ended December 31, 2014, and 2013, as well as a summary of loans that were modified as a TDR during the 12 months ended December 31, 2014, and 2013 that subsequently defaulted during the twelve months ended December 31, 2014, and 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.
| Year ended December 31, 2014 |  | Year ended December 31, 2013
| All restructurings |  | Restructurings with payment default |  | All restructurings |  | Restructurings with payment default
| 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
(Dollars in thousands) |  |  |  |  |  |  |  |  |  |  |
Non-PCI loans and leases |  |  |  |  |  |  |  |  |  |  |
Interest only period provided |  |  |  |  |  |  |  |  |  |  |
Commercial mortgage | 6 | $ | 1,973 |  |  | 2 | $ | 364 |  |  | 6 | $ | 1,520 |  |  | 1 | $ | — |
Commercial and industrial | 3 | 250 |  |  | — | — |  |  | 2 | 397 |  |  | — | — |
Lease financing | 2 | 118 |  |  | — | — |  |  | — | — |  |  | — | — |
Other commercial real estate | — | — |  |  | — | — |  |  | 1 | — |  |  | — | — |
Residential mortgage | — | — |  |  | — | — |  |  | 1 | 630 |  |  | — | — |
Other | 1 | 34 |  |  | — | — |  |  | — | — |  |  | — | — |
Total interest only | 12 | 2,375 |  |  | 2 | 364 |  |  | 10 | 2,547 |  |  | 1 | — |
Loan term extension |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | 2 | 187 |  |  | — | — |  |  | — | — |  |  | — | — |
Commercial mortgage | 18 | 4,848 |  |  | — | — |  |  | 9 | 3,270 |  |  | — | — |
Commercial and industrial | 5 | 2,274 |  |  | — | — |  |  | 1 | 47 |  |  | — | — |
Lease financing | 6 | 198 |  |  | — | — |  |  | — | — |  |  | — | — |
Residential mortgage | 19 | 572 |  |  | — | — |  |  | 11 | 539 |  |  | — | — |
Construction and land development - noncommercial | 7 | 226 |  |  | — | — |  |  | — | — |  |  | — | — |
Consumer | 6 | 99 |  |  | 1 | — |  |  | 2 | 62 |  |  | — | — |
Total loan term extension | 63 | 8,404 |  |  | 1 | — |  |  | 23 | 3,918 |  |  | — | — |
Below market interest rate |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | 11 | 372 |  |  | — | — |  |  | 3 | 609 |  |  | — | — |
Commercial mortgage | 44 | 12,642 |  |  | 3 | 441 |  |  | 28 | 10,873 |  |  | 1 | 295 |
Commercial and industrial | 13 | 751 |  |  | — | — |  |  | 3 | 851 |  |  | — | — |
Other commercial real estate | 1 | 337 |  |  | — | — |  |  | 2 | 378 |  |  | — | — |
Residential mortgage | 41 | 2,444 |  |  | 1 | 45 |  |  | 21 | 1,235 |  |  | — | — |
Revolving mortgage | 5 | 217 |  |  | — | — |  |  | 13 | 801 |  |  | 3 | 451 |
Construction & land development - noncommercial | 12 | 389 |  |  | — | — |  |  | 4 | 269 |  |  | — | — |
Consumer | 10 | 193 |  |  | — | — |  |  | 3 | 219 |  |  | — | — |
Total below market interest rate | 137 | 17,345 |  |  | 4 | 486 |  |  | 77 | 15,235 |  |  | 4 | 746 |
Discharged from bankruptcy |  |  |  |  |  |  |  |  |  |  |
Commercial mortgage | 2 | 949 |  |  | 1 | — |  |  | — | — |  |  | — | — |
Residential mortgage | 12 | 1,067 |  |  | 2 | 268 |  |  | 7 | 510 |  |  | 2 | 60 |
Revolving mortgage | 17 | 663 |  |  | 1 | — |  |  | 31 | 2,577 |  |  | 6 | 274 |
Construction & land development - noncommercial | 1 | 62 |  |  | 1 | 62 |  |  | — | — |  |  | — | — |
Consumer | 4 | 4 |  |  | — | — |  |  | — | — |  |  | — | — |
Total discharged from bankruptcy | 36 | 2,745 |  |  | 5 | 330 |  |  | 38 | 3,087 |  |  | 8 | 334 |
Total non-PCI restructurings | 248 | $ | 30,869 |  |  | 12 | $ | 1,180 |  |  | 148 | $ | 24,787 |  |  | 13 | $ | 1,080 |
| Year ended December 31, 2014 |  | Year ended December 31, 2013
| All restructurings |  | Restructurings with payment default |  | All restructurings |  | Restructurings with payment default
| 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
(Dollars in thousands) |  |  |  |  |  |  |  |  |  |  |
PCI loans |  |  |  |  |  |  |  |  |  |  |
Interest only period provided |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | — | $ | — |  |  | — | $ | — |  |  | 1 | $ | 2,590 |  |  | 1 | $ | 2,590 |
Commercial mortgage | 2 | — |  |  | 2 | — |  |  | 5 | 2,880 |  |  | 1 | 299 |
Commercial and industrial | — | — |  |  | — | — |  |  | 1 | 21 |  |  | — | — |
Residential mortgage | — | — |  |  | — | — |  |  | 1 | 39 |  |  | — | — |
Total interest only | 2 | — |  |  | 2 | — |  |  | 8 | 5,530 |  |  | 2 | 2,889 |
Loan term extension |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | 1 | 332 |  |  | — | — |  |  | 6 | 2,247 |  |  | — | — |
Commercial mortgage | — | — |  |  | — | — |  |  | 1 | 157 |  |  | 1 | 157 |
Commercial and industrial | — | — |  |  | — | — |  |  | 2 | 1,080 |  |  | — | — |
Residential mortgage | 2 | 317 |  |  | 5 | 53 |  |  | 3 | 5,153 |  |  | 2 | 5,120 |
Construction and land development - noncommercial | 1 | 51 |  |  | — | — |  |  | — | — |  |  | — | — |
Total loan term extension | 4 | 700 |  |  | 5 | 53 |  |  | 12 | 8,637 |  |  | 3 | 5,277 |
Below market interest rate |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | 2 | 116 |  |  | — | — |  |  | 2 | 106 |  |  | — | — |
Commercial mortgage | 16 | 5,783 |  |  | 3 | 138 |  |  | 12 | 7,513 |  |  | 4 | 2,418 |
Commercial and industrial | — | — |  |  | — | — |  |  | 2 | 493 |  |  | — | — |
Residential mortgage | 29 | 3,948 |  |  | 3 | 23 |  |  | 10 | 2,088 |  |  | 5 | 1,475 |
Total below market interest rate | 47 | 9,847 |  |  | 6 | 161 |  |  | 26 | 10,200 |  |  | 9 | 3,893 |
Discharged from bankruptcy |  |  |  |  |  |  |  |  |  |  |
Residential mortgage | 26 | 1,659 |  |  | 2 | — |  |  | — | — |  | — | —
Total discharged from bankruptcy | 26 | 1,659 |  |  | 2 | — |  |  | — | — |  | — | —
Other concession |  |  |  |  |  |  |  |  |  |  |
Commercial mortgage | — | — |  |  | — | — |  |  | 1 | 110 |  |  | — | — |
Total other concession | — | — |  |  | — | — |  |  | 1 | 110 |  |  | — | — |
Total PCI restructurings | 79 | $ | 12,206 |  |  | 15 | $ | 214 |  |  | 47 | $ | 24,477 |  |  | 14 | $ | 12,059 |

X
- Definition Allocation of Allowance for Loan and Lease Losses + References No definition available. + Details
Name: | fcnca_AllocationOfAllowanceForLoanAndLeaseLossesTableTextBlock
Namespace Prefix: | fcnca_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Troubled Debt Restructuring, Summary of Accrual Status + References No definition available. + Details
Name: | fcnca_TroubledDebtRestructuringSummaryofAccrualStatusTableTextBlock
Namespace Prefix: | fcnca_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -URI http://asc.fasb.org/extlink&oid=35738203&loc=SL6953423-111524 + Details
Name: | us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_AllowanceForLoanAndLeaseLossesAdjustmentsNetAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivables and troubled debt restructurings. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=35738203&loc=SL6953682-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=35738203&loc=SL6953676-111524 + Details
Name: | us-gaap_TroubledDebtRestructuringsOnFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration