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Allowance for Loan and Lease Losses | 9 Months Ended
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Sep. 30, 2015
Loans and Leases Receivable, Allowance [Abstract] |
Allowance | NOTE E - ALLOWANCE FOR LOAN AND LEASE LOSSES ("ALLL") The following tables present the activity in the ALLL for non-PCI loan and lease losses by loan class for the three months ended September 30, 2015 and September 30, 2014:
| Three months ended September 30, 2015
(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: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at July 1 | $ | 13,079 |  |  | $ | 80,436 |  |  | $ | 804 |  |  | $ | 39,392 |  |  | $ | 4,706 |  |  | $ | 1,188 |  |  | $ | 12,705 |  |  | $ | 17,290 |  |  | $ | 1,133 |  |  | $ | 22,116 |  |  | $ | 192,849 |
Provision | 1,189 |  |  | (5,664 | ) |  | 291 |  |  | (799 | ) |  | 424 |  |  | (58 | ) |  | 520 |  |  | 871 |  |  | 114 |  |  | 450 |  |  | (2,662 | )
Charge-offs | (336 | ) |  | (411 | ) |  | — |  |  | (784 | ) |  | (7 | ) |  | — |  |  | (394 | ) |  | (677 | ) |  | — |  |  | (2,409 | ) |  | (5,018 | )
Recoveries | 129 |  |  | 794 |  |  | 15 |  |  | 296 |  |  | 16 |  |  | 45 |  |  | 314 |  |  | 363 |  |  | 3 |  |  | 762 |  |  | 2,737 |
Balance at September 30 | $ | 14,061 |  |  | $ | 75,155 |  |  | $ | 1,110 |  |  | $ | 38,105 |  |  | $ | 5,139 |  |  | $ | 1,175 |  |  | $ | 13,145 |  |  | $ | 17,847 |  |  | $ | 1,250 |  |  | $ | 20,919 |  |  | $ | 187,906 |
| Three 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 |  | Total
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 |
| Nine months ended September 30, 2015
| 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
Balance at January 1 | $ | 11,961 |  |  | $ | 85,189 |  |  | $ | 732 |  |  | $ | 30,727 |  |  | $ | 4,286 |  |  | $ | 3,184 |  |  | $ | 10,661 |  |  | $ | 18,650 |  |  | $ | 892 |  |  | $ | 16,555 |  |  | $ | 182,837 |
Provision | 2,380 |  |  | (11,221 | ) |  | 522 |  |  | 11,294 |  |  | 843 |  |  | (2,100 | ) |  | 2,495 |  |  | 440 |  |  | 306 |  |  | 10,029 |  |  | 14,988 |
Charge-offs | (575 | ) |  | (691 | ) |  | (178 | ) |  | (4,815 | ) |  | (28 | ) |  | — |  |  | (768 | ) |  | (2,086 | ) |  | (22 | ) |  | (7,935 | ) |  | (17,098 | )
Recoveries | 295 |  |  | 1,878 |  |  | 34 |  |  | 899 |  |  | 38 |  |  | 91 |  |  | 757 |  |  | 843 |  |  | 74 |  |  | 2,270 |  |  | 7,179 |
Balance at September 30 | $ | 14,061 |  |  | $ | 75,155 |  |  | $ | 1,110 |  |  | $ | 38,105 |  |  | $ | 5,139 |  |  | $ | 1,175 |  |  | $ | 13,145 |  |  | $ | 17,847 |  |  | $ | 1,250 |  |  | $ | 20,919 |  |  | $ | 187,906 |
| 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 |  | 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 |
The net provision credits for the commercial mortgage class totaled $5.7 million and $11.2 million for the three and nine months ended September 30, 2015, respectively, compared to net provision credits of $8.1 million and $17.0 million for the same respective periods of 2014. The reduction in the net provision credits was attributable to higher 2015 loan growth compared to the prior year offsetting the impact of continued improvement in credit quality. Commercial and industrial loans had a net provision credit of $799 thousand and provision expense of $11.3 million for the three and nine months ended September 30, 2015, respectively, compared to provision expense of $4.4 million and $9.4 million for the same respective periods of 2014. The current period quarter net provision credit is driven by a reversal of previously recorded specific reserves on impaired loans. Reserves were released as refinements were made to discount rate assumptions used in estimating cash flows based on annual back testing results. The other loan class had net provision credits of $58 thousand and $2.1 million for the three and nine months ended September 30, 2015, respectively, compared to provision expense of $127 thousand and $562 thousand for the same respective periods of 2014. The year-to-date 2015 net provision credit was the result of the reversal of previously identified impairment on individually impaired loans due to credit quality improvement. The provision expense for the residential mortgage loan class totaled $520 thousand and $2.5 million for the three and nine months ended September 30, 2015, respectively, compared to net provision expense of $15 thousand and a net provision credit of $933 thousand for the same respective periods of 2014. The increases in the provision expense were attributable to newly originated non-PCI loans. In 2014, improved credit quality trends resulted in a release of reserves for the nine months ended September 30, 2014. The provision expense for the revolving mortgage loan class totaled $871 thousand and $440 thousand for the three and nine months ended September 30, 2015, respectively, compared to provision expense of $2.1 million and $4.7 million for the same respective periods of 2014. The decrease for both periods was due to lower net charge-offs. The provision expense for the consumer loan class totaled $450 thousand and $10.0 million for the three and nine months ended September 30, 2015, respectively, compared to provision expense of $1.8 million and $5.8 million for the same respective periods of 2014. The reduction in the current period quarter provision expense was due to an adjustment to the loss rate for certain consumer loans originated during 2015. The increase in year-to-date provision expense was primarily due to higher loan growth than the prior year. The following tables present the allowance for non-PCI loan losses and the recorded investment in loans, by loan class, based on impairment method as of September 30, 2015 and December 31, 2014:
| September 30, 2015
(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 | $ | 417 |  |  | $ | 4,007 |  |  | $ | 295 |  |  | $ | 1,154 |  |  | $ | 291 |  |  | $ | 67 |  |  | $ | 1,158 |  |  | $ | 526 |  |  | $ | 78 |  |  | $ | 498 |  |  | $ | 8,491 |
ALLL for loans and leases collectively evaluated for impairment | 13,644 |  |  | 71,148 |  |  | 815 |  |  | 36,951 |  |  | 4,848 |  |  | 1,108 |  |  | 11,987 |  |  | 17,321 |  |  | 1,172 |  |  | 20,421 |  |  | 179,415 |
Total allowance for loan and lease losses | $ | 14,061 |  |  | $ | 75,155 |  |  | $ | 1,110 |  |  | $ | 38,105 |  |  | $ | 5,139 |  |  | $ | 1,175 |  |  | $ | 13,145 |  |  | $ | 17,847 |  |  | $ | 1,250 |  |  | $ | 20,919 |  |  | $ | 187,906 |
Loans and leases: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans and leases individually evaluated for impairment | $ | 3,194 |  |  | $ | 92,745 |  |  | $ | 436 |  |  | $ | 16,395 |  |  | $ | 1,908 |  |  | $ | 1,464 |  |  | $ | 19,691 |  |  | $ | 4,986 |  |  | $ | 1,045 |  |  | $ | 1,098 |  |  | $ | 142,962 |
Loans and leases collectively evaluated for impairment | 560,732 |  |  | 7,984,201 |  |  | 316,488 |  |  | 2,195,578 |  |  | 690,007 |  |  | 356,296 |  |  | 2,640,130 |  |  | 2,514,986 |  |  | 219,448 |  |  | 1,190,914 |  |  | 18,668,780 |
Total loan and leases | $ | 563,926 |  |  | $ | 8,076,946 |  |  | $ | 316,924 |  |  | $ | 2,211,973 |  |  | $ | 691,915 |  |  | $ | 357,760 |  |  | $ | 2,659,821 |  |  | $ | 2,519,972 |  |  | $ | 220,493 |  |  | $ | 1,192,012 |  |  | $ | 18,811,742 |
| 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
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 | 491,513 |  |  | 7,470,145 |  |  | 244,291 |  |  | 1,977,894 |  |  | 571,293 |  |  | 351,833 |  |  | 2,478,145 |  |  | 2,558,125 |  |  | 203,676 |  |  | 1,116,459 |  |  | 17,463,374 |
Total loan and leases | $ | 493,133 |  |  | $ | 7,552,948 |  |  | $ | 244,875 |  |  | $ | 1,988,934 |  |  | $ | 571,916 |  |  | $ | 353,833 |  |  | $ | 2,493,058 |  |  | $ | 2,561,800 |  |  | $ | 205,016 |  |  | $ | 1,117,454 |  |  | $ | 17,582,967 |
The following tables show the activity in the allowance for PCI loan and lease losses by loan class for the three months and nine months ended September 30, 2015 and September 30, 2014.
| Three months ended September 30, 2015
(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
PCI Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for loan and lease losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at July 1 | $ | 569 |  |  | $ | 6,428 |  |  | $ | 69 |  |  | $ | 323 |  |  | $ | 5,842 |  |  | $ | 2,051 |  |  | $ | — |  |  | $ | 186 |  |  | $ | 15,468 |
Provision | 632 |  |  | 2,187 |  |  | 235 |  |  | 118 |  |  | (281 | ) |  | (151 | ) |  | — |  |  | 29 |  |  | 2,769 |
Charge-offs | — |  |  | (48 | ) |  |  |  |  | (39 | ) |  | (15 | ) |  | (577 | ) |  | — |  |  | (1 | ) |  | (680 | )
Recoveries | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance at September 30 | $ | 1,201 |  |  | $ | 8,567 |  |  | $ | 304 |  |  | $ | 402 |  |  | $ | 5,546 |  |  | $ | 1,323 |  |  | $ | — |  |  | $ | 214 |  |  | $ | 17,557 |
| 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
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 |
| Nine months ended September 30, 2015
(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 | $ | 150 |  |  | $ | 10,135 |  |  | $ | 75 |  |  | $ | 1,240 |  |  | $ | 5,820 |  |  | $ | 3,999 |  |  | $ | 183 |  |  | $ | 27 |  |  | $ | 21,629 |
Provision | 1,148 |  |  | (803 | ) |  | 229 |  |  | (514 | ) |  | 21 |  |  | (1,918 | ) |  | (183 | ) |  | 650 |  |  | (1,370 | )
Charge-offs | (97 | ) |  | (765 | ) |  | — |  |  | (324 | ) |  | (295 | ) |  | (758 | ) |  | — |  |  | (463 | ) |  | (2,702 | )
Recoveries | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance at September 30 | $ | 1,201 |  |  | $ | 8,567 |  |  | $ | 304 |  |  | $ | 402 |  |  | $ | 5,546 |  |  | $ | 1,323 |  |  | $ | — |  |  | $ | 214 |  |  | $ | 17,557 |
| 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 |
The PCI loan portfolio net provision expense totaled $2.8 million during the third quarter of 2015, compared to a net provision credit of $197 thousand during the same period of 2014. The increase in the current period quarter provision for loan and lease losses on PCI loans resulted from a $3.9 million reclassification increasing provision expense. In the current quarter, $3.9 million was reclassified between accretable yield and the allowance for loan and lease losses that increased both accretion income and provision expense. There was no net impact on earnings as a result of this reclassification. We recorded PCI loan portfolio net provision credits of $1.4 million and $12.0 million for the nine months ended September 30, 2015 and 2014, respectively. The decrease in the net provision credit was primarily due to lower impairment reversals on the PCI loan portfolio. The following tables show the ending balances of PCI loans and leases and related allowance by class of loans as of September 30, 2015 and December 31, 2014:
| September 30, 2015
(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 | $ | 1,201 |  |  | $ | 8,567 |  |  | $ | 304 |  |  | $ | 402 |  |  | $ | 5,546 |  |  | $ | 1,323 |  |  | $ | — |  |  | $ | 214 |  |  | $ | 17,557 |
Loans and leases acquired with deteriorated credit quality | 41,582 |  |  | 568,256 |  |  | 18,013 |  |  | 17,023 |  |  | 334,518 |  |  | 59,695 |  |  | 347 |  |  | 4,630 |  |  | 1,044,064 |
| December 31, 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 | $ | 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 |  |  | 382,340 |  |  | 74,109 |  |  | 912 |  |  | 6,093 |  |  | 1,186,498 |
As of September 30, 2015, and December 31, 2014, $514.8 million and $285.6 million, respectively, in PCI loans experienced an adverse change in expected cash flows since the date of acquisition. The corresponding valuation reserve was $17.6 million and $21.6 million, respectively. The following tables provide information on non-PCI impaired loans and leases, exclusive of loans and leases evaluated collectively as a homogenous group, as of September 30, 2015 and December 31, 2014 including interest income recognized in the period during which the loans and leases were considered impaired.
| September 30, 2015
(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 | $ | 1,799 |  |  | $ | 1,395 |  |  | $ | 3,194 |  |  | $ | 4,594 |  |  | $ | 417 |
Commercial mortgage | 42,562 |  |  | 50,183 |  |  | 92,745 |  |  | 100,914 |  |  | 4,007 |
Other commercial real estate | 312 |  |  | 124 |  |  | 436 |  |  | 868 |  |  | 295 |
Commercial and industrial | 5,352 |  |  | 11,043 |  |  | 16,395 |  |  | 19,608 |  |  | 1,154 |
Lease financing | 1,610 |  |  | 298 |  |  | 1,908 |  |  | 1,908 |  |  | 291 |
Other | 1,464 |  |  | — |  |  | 1,464 |  |  | 1,540 |  |  | 67 |
Residential mortgage | 9,746 |  |  | 9,945 |  |  | 19,691 |  |  | 21,559 |  |  | 1,158 |
Revolving mortgage | 2,852 |  |  | 2,134 |  |  | 4,986 |  |  | 6,137 |  |  | 526 |
Construction and land development - noncommercial | 1,045 |  |  | — |  |  | 1,045 |  |  | 1,045 |  |  | 78 |
Consumer | 877 |  |  | 221 |  |  | 1,098 |  |  | 1,134 |  |  | 498 |
Total non-PCI impaired loans and leases | $ | 67,619 |  |  | $ | 75,343 |  |  | $ | 142,962 |  |  | $ | 159,307 |  |  | $ | 8,491 |
| 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 |
The following tables show the average non-PCI impaired loan balance and the interest income recognized by loan class for the three and nine months ended September 30, 2015 and September 30, 2014:
| Three months ended September 30, 2015 |  | Three months ended September 30, 2014
(Dollars in thousands) | Average balance |  | Interest income recognized |  | Average balance |  | Interest income recognized
Non-PCI impaired loans and leases: |  |  |  |  |  |  |
Construction and land development - commercial | $ | 3,257 |  |  | $ | 37 |  |  | $ | 2,296 |  |  | $ | 26 |
Commercial mortgage | 99,613 |  |  | 803 |  |  | 90,318 |  |  | 806 |
Other commercial real estate | 539 |  |  | 6 |  |  | 1,980 |  |  | 7 |
Commercial and industrial | 17,005 |  |  | 130 |  |  | 11,699 |  |  | 108 |
Lease financing | 1,939 |  |  | 21 |  |  | 312 |  |  | 5 |
Other | 1,543 |  |  | 20 |  |  | 42 |  |  | 1 |
Residential mortgage | 19,945 |  |  | 141 |  |  | 15,071 |  |  | 111 |
Revolving mortgage | 5,064 |  |  | 29 |  |  | 3,708 |  |  | 29 |
Construction and land development - noncommercial | 1,027 |  |  | 12 |  |  | 1,942 |  |  | 27 |
Consumer | 1,176 |  |  | 19 |  |  | 1,063 |  |  | 19 |
Total non-PCI impaired loans and leases | $ | 151,108 |  |  | $ | 1,218 |  |  | $ | 128,431 |  |  | $ | 1,139 |
| Nine months ended September 30, 2015 |  | Nine months ended September 30, 2014
(Dollars in thousands) | Average balance |  | Interest income recognized |  | Average balance |  | Interest income recognized
Non-PCI impaired loans and leases: |  |  |  |  |  |  |
Construction and land development - commercial | $ | 3,148 |  |  | $ | 107 |  |  | $ | 1,701 |  |  | $ | 57 |
Commercial mortgage | 88,614 |  |  | 2,405 |  |  | 86,131 |  |  | 2,522 |
Other commercial real estate | 498 |  |  | 7 |  |  | 2,474 |  |  | 67 |
Commercial and industrial | 13,815 |  |  | 379 |  |  | 14,227 |  |  | 461 |
Lease financing | 1,664 |  |  | 55 |  |  | 589 |  |  | 26 |
Other | 1,789 |  |  | 20 |  |  | 29 |  |  | 2 |
Residential mortgage | 17,376 |  |  | 401 |  |  | 15,525 |  |  | 395 |
Revolving mortgage | 4,022 |  |  | 68 |  |  | 4,069 |  |  | 105 |
Construction and land development - noncommercial | 821 |  |  | 28 |  |  | 1,902 |  |  | 77 |
Consumer | 1,117 |  |  | 58 |  |  | 1,710 |  |  | 70 |
Total non-PCI impaired loans and leases | $ | 132,864 |  |  | $ | 3,528 |  |  | $ | 128,357 |  |  | $ | 3,782 |
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, acquired loans accounted for 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. Subsequent modifications 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.
| September 30, 2015 |  | December 31, 2014
(Dollars in thousands) | Accruing |  | Nonaccruing |  | Total |  | Accruing |  | Nonaccruing |  | Total
Commercial loans |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | $ | 3,479 |  |  | $ | 630 |  |  | $ | 4,109 |  |  | $ | 2,591 |  |  | $ | 446 |  |  | $ | 3,037 |
Commercial mortgage | 71,885 |  |  | 12,884 |  |  | 84,769 |  |  | 92,184 |  |  | 8,937 |  |  | 101,121 |
Other commercial real estate | 1,889 |  |  | 95 |  |  | 1,984 |  |  | 2,374 |  |  | 449 |  |  | 2,823 |
Commercial and industrial | 9,733 |  |  | 4,122 |  |  | 13,855 |  |  | 9,864 |  |  | 664 |  |  | 10,528 |
Lease | 1,082 |  |  | 326 |  |  | 1,408 |  |  | 258 |  |  | 365 |  |  | 623 |
Other | — |  |  | — |  |  | — |  |  | 34 |  |  | — |  |  | 34 |
Total commercial TDRs | 88,068 |  |  | 18,057 |  |  | 106,125 |  |  | 107,305 |  |  | 10,861 |  |  | 118,166 |
Noncommercial |  |  |  |  |  |  |  |  |  |  |
Residential mortgage | 24,103 |  |  | 7,000 |  |  | 31,103 |  |  | 22,597 |  |  | 4,655 |  |  | 27,252 |
Revolving mortgage | 3,592 |  |  | 1,313 |  |  | 4,905 |  |  | 3,675 |  |  | — |  |  | 3,675 |
Construction and land development - noncommercial | 1,045 |  |  | — |  |  | 1,045 |  |  | 1,391 |  |  | — |  |  | 1,391 |
Consumer and other | 2,454 |  |  | 87 |  |  | 2,541 |  |  | 995 |  |  | — |  |  | 995 |
Total noncommercial TDRs | 31,194 |  |  | 8,400 |  |  | 39,594 |  |  | 28,658 |  |  | 4,655 |  |  | 33,313 |
Total TDRs | $ | 119,262 |  |  | $ | 26,457 |  |  | $ | 145,719 |  |  | $ | 135,963 |  |  | $ | 15,516 |  |  | $ | 151,479 |
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. Further, TDRs over $500,000 and graded substandard or lower are evaluated individually for impairment through a review of collateral values or analysis of cash flow. The following table shows the accrual status of non-PCI and PCI TDRs.
(Dollars in thousands) | September 30, 2015 |  | December 31, 2014
Accruing TDRs: |  |  |
PCI | $ | 32,370 |  |  | $ | 44,647 |
Non-PCI | 86,892 |  |  | 91,316 |
Total accruing TDRs | 119,262 |  |  | 135,963 |
Nonaccruing TDRs: |  |  |
PCI | 717 |  |  | 2,225 |
Non-PCI | 25,740 |  |  | 13,291 |
Total nonaccruing TDRs | 26,457 |  |  | 15,516 |
All TDRs: |  |  |
PCI | 33,087 |  |  | 46,872 |
Non-PCI | 112,632 |  |  | 104,607 |
Total TDRs | $ | 145,719 |  |  | $ | 151,479 |
The following tables provide the types of TDRs made during the three and nine months ended September 30, 2015 and September 30, 2014, as well as a summary of loans that were modified as a TDR during the twelve months ended September 30, 2015 and September 30, 2014 that subsequently defaulted during the three and nine months ended September 30, 2015 and September 30, 2014. 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, 2015 |  | Three months ended September 30, 2014
| 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
Non-PCI loans and leases |  |  |  |  |  |  |  |  |  |  |
Interest only period provided |  |  |  |  |  |  |  |  |  |  |
Construction and land development - noncommercial | 1 |  | $ | 92 |  |  | — | $ | — |  |  | — |  | $ | — |  |  | — |  | $ | — |
Total interest only | 1 |  | 92 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Loan term extension |  |  |  |  |  |  |  |  |  |  |
Commercial mortgage | 1 |  | 75 |  |  | — |  | — |  |  | 1 |  | 462 |  |  | — |  | — |
Commercial and industrial | 3 |  | 1,445 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Residential mortgage | — |  | — |  |  | — |  | — |  |  | 3 |  | 80 |  |  | — |  | — |
Construction and land development - noncommercial | — |  | — |  |  | — |  | — |  |  | 2 |  | 141 |  |  | — |  | — |
Consumer | — |  | — |  |  | — |  | — |  |  | 2 |  | 81 |  |  | — |  | — |
Total loan term extension | 4 |  | 1,520 |  |  | — |  | — |  |  | 8 |  | 764 |  |  | — |  | — |
Below market interest rate |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | 4 |  | 193 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Commercial mortgage | 8 |  | 1,248 |  |  | — |  | — |  |  | 6 |  | 3,062 |  |  | 1 |  | 176 |
Commercial and industrial | 3 |  | 1,797 |  |  | 1 |  | 1,757 |  |  | 3 |  | 462 |  |  | — |  | — |
Other commercial real estate | 2 |  | 124 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Residential mortgage | 25 |  | 1,592 |  |  | 4 |  | 158 |  |  | 11 |  | 609 |  |  | 1 |  | 45 |
Revolving mortgage | 1 |  | 37 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Construction and land development - noncommercial | — |  | — |  |  | — |  | — |  |  | 3 |  | 173 |  |  | — |  | — |
Consumer | 2 |  | 17 |  |  | — |  | — |  |  | 5 |  | 162 |  |  | — |  | — |
Total below market interest rate | 45 |  | 5,008 |  |  | 5 |  | 1,915 |  |  | 28 |  | 4,468 |  |  | 2 |  | 221 |
Discharged from bankruptcy |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | 2 |  | 21 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Commercial mortgage | 2 |  | 965 |  |  | 1 |  | 275 |  |  | 1 |  | — |  |  | 1 |  | — |
Commercial and industrial | 2 |  | 148 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | —
Residential mortgage | 6 |  | 395 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Revolving mortgage | 9 |  | 666 |  |  | 2 |  | 162 |  |  | 2 |  | 99 |  |  | 1 |  | — |
Construction and land development-noncommercial | — |  | — |  |  | — |  | — |  |  | — |  | — |  |  | 1 |  | 62 |
Consumer | 6 |  | 91 |  |  | 2 |  | 39 |  |  | 1 |  | 13 |  |  | — |  | — |
Total discharged from bankruptcy | 27 |  | 2,286 |  |  | 5 |  | 476 |  |  | 4 |  | 112 |  |  | 3 |  | 62 |
Total non-PCI restructurings | 77 |  | $ | 8,906 |  |  | 10 |  | $ | 2,391 |  |  | 40 |  | $ | 5,344 |  |  | 5 |  | $ | 283 |
| Nine months ended September 30, 2015 |  | Nine months ended September 30, 2014
| 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
Non-PCI loans and leases |  |  |  |  |  |  |  |  |  |  |
Interest only period provided |  |  |  |  |  |  |  |  |  |  |
Commercial mortgage | 2 |  | $ | 68 |  |  | — |  | $ | — |  |  | 6 |  | $ | 2,449 |  |  | 2 |  | $ | 592 |
Commercial and industrial | 2 |  | 1,112 |  |  | 1 |  | — |  |  | 2 |  | 375 |  |  | — |  | — |
Construction and land development - noncommercial | 1 |  | 92 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Lease financing | — |  | — |  |  | — |  | — |  |  | 2 |  | 131 |  |  | — |  | — |
Other | — |  | — |  |  | — |  | — |  |  | 1 |  | 40 |  |  | — |  | — |
Total interest only | 5 |  | 1,272 |  |  | 1 |  | — |  |  | 11 |  | 2,995 |  |  | 2 |  | 592 |
Loan term extension |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | 1 |  | 204 |  |  | 1 |  | 204 |  |  | 2 |  | 189 |  |  | — |  | — |
Commercial mortgage | 7 |  | 1,406 |  |  | — |  | — |  |  | 11 |  | 4,072 |  |  | — |  | — |
Commercial and industrial | 4 |  | 1,473 |  |  | — |  | — |  |  | 4 |  | 2,040 |  |  | — |  | — |
Lease financing | — |  | — |  |  | — |  | — |  |  | 2 |  | 144 |  |  | — |  | — |
Residential mortgage | — |  | — |  |  | — |  | — |  |  | 15 |  | 532 |  |  | — |  | — |
Revolving mortgage | 1 |  | 9 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Construction and land development - noncommercial | — |  | — |  |  | — |  | — |  |  | 3 |  | 175 |  |  | — |  | — |
Consumer | 1 |  | 5 |  |  | — |  | — |  |  | 5 |  | 122 |  |  | — |  | — |
Total loan term extension | 14 |  | 3,097 |  |  | 1 |  | 204 |  |  | 42 |  | 7,274 |  |  | — |  | — |
Below market interest rate |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | 14 |  | 626 |  |  | — |  | — |  |  | 10 |  | 371 |  |  | — |  | — |
Commercial mortgage | 31 |  | 7,880 |  |  | 1 |  | 1,757 |  |  | 29 |  | 11,399 |  |  | 3 |  | 1,276 |
Commercial and industrial | 13 |  | 2,476 |  |  | — |  | — |  |  | 11 |  | 772 |  |  | — |  | — |
Other commercial real estate | 2 |  | 124 |  |  | — |  | — |  |  | 1 |  | 347 |  |  | — |  | — |
Residential mortgage | 90 |  | 4,946 |  |  | 7 |  | 213 |  |  | 29 |  | 1,402 |  |  | 2 |  | 95 |
Revolving mortgage | 6 |  | 140 |  |  | — |  | — |  |  | 5 |  | 270 |  |  | — |  | — |
Construction & land development - noncommercial | 2 |  | 253 |  |  | — |  | — |  |  | 11 |  | 590 |  |  | — |  | — |
Consumer | 13 |  | 120 |  |  | — |  | — |  |  | 5 |  | 162 |  |  | — |  | — |
Other | 1 |  | 1,464 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Total below market interest rate | 172 |  | 18,029 |  |  | 8 |  | 1,970 |  |  | 101 |  | 15,313 |  |  | 5 |  | 1,371 |
Discharged from bankruptcy |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | 2 |  | 21 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Commercial mortgage | 3 |  | 1,562 |  |  | 1 |  | 275 |  |  | 2 |  | 970 |  |  | 1 |  | — |
Commercial and industrial | 3 |  | 148 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Residential mortgage | 20 |  | 938 |  |  | — |  | — |  |  | 9 |  | 691 |  |  | 2 |  | 288 |
Revolving mortgage | 47 |  | 2,230 |  |  | 6 |  | 320 |  |  | 10 |  | 420 |  |  | 1 |  | — |
Construction & land development - noncommercial | — |  | — |  |  | — |  | — |  |  | 1 |  | 62 |  |  | 1 |  | 62 |
Consumer | 16 |  | 187 |  |  | 2 |  | 39 |  |  | 4 |  | 18 |  |  | — |  | — |
Total discharged from bankruptcy | 91 |  | 5,086 |  |  | 9 |  | 634 |  |  | 26 |  | 2,161 |  |  | 5 |  | 350 |
Total non-PCI restructurings | 282 |  | $ | 27,484 |  |  | 19 |  | $ | 2,808 |  |  | 180 |  | $ | 27,743 |  |  | 12 |  | $ | 2,313 |
| Three months ended September 30, 2015 |  | Three months ended September 30, 2014
| 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
PCI loans |  |  |  |  |  |  |  |  |  |  |
Loan term extension |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | — |  | $ | — |  |  | — |  | $ | — |  |  | 1 |  | $ | 348 |  |  | — |  | $ | — |
Residential mortgage | — |  | — |  |  | — |  | — |  |  | — |  | — |  |  | 3 |  | 381 |
Total loan term extension | — |  | — |  |  | — |  | — |  |  | 1 |  | 348 |  |  | 3 |  | 381 |
Below market interest rate |  |  |  |  |  |  |  |  |  |  |
Commercial mortgage | — |  | — |  |  | — |  | — |  |  | 6 |  | 3,377 |  |  | 1 |  | 67 |
Residential mortgage | 3 |  | 223 |  |  | 1 |  | 47 |  |  | 3 |  | 227 |  |  | — |  | — |
Total below market interest rate | 3 |  | 223 |  |  | 1 |  | 47 |  |  | 9 |  | 3,604 |  |  | 1 |  | 67 |
Discharged from bankruptcy |  |  |  |  |  |  |  |  |  |  |
Revolving mortgage | 1 |  | 105 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Total discharged from bankruptcy | 1 |  | 105 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Total PCI restructurings | 4 |  | $ | 328 |  |  | 1 |  | $ | 47 |  |  | 10 |  | $ | 3,952 |  |  | 4 |  | $ | 448 |
| Nine months ended September 30, 2015 |  | Nine months ended September 30, 2014
| 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
PCI loans |  |  |  |  |  |  |  |  |  |  |
Interest only period provided |  |  |  |  |  |  |  |  |  |  |
Commercial mortgage | — |  | $ | — |  |  | — |  | $ | — |  |  | 2 |  | $ | 44 |  |  | 2 |  | $ | 44 |
Total interest only | — |  | — |  |  | — |  | — |  |  | 2 |  | 44 |  |  | 2 |  | 44 |
Loan term extension |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | — |  | — |  |  | — |  | — |  |  | 2 |  | 348 |  |  | — |  | — |
Residential mortgage | — |  | — |  |  | — |  | — |  |  | 1 |  | 322 |  |  | 4 |  | 381 |
Total loan term extension | — |  | — |  |  | — |  | — |  |  | 3 |  | 670 |  |  | 4 |  | 381 |
Below market interest rate |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | — |  | — |  |  | — |  | — |  |  | 2 |  | 308 |  |  | — |  | — |
Commercial mortgage | — |  | — |  |  | — |  | — |  |  | 15 |  | 5,539 |  |  | 2 |  | 94 |
Residential mortgage | 11 |  | 766 |  |  | 1 |  | 47 |  |  | 29 |  | 3,994 |  |  | 2 |  | — |
Total below market interest rate | 11 |  | 766 |  |  | 1 |  | 47 |  |  | 46 |  | 9,841 |  |  | 4 |  | 94 |
Discharged from bankruptcy |  |  |  |  |  |  |  |  |  |  |
Residential mortgage | 1 |  | 78 |  |  | — |  | — |  |  | 26 |  | 1,673 |  |  | 2 |  | — |
Revolving mortgage | 1 |  | 105 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Total discharged from bankruptcy | 2 |  | 183 |  |  | — |  | — |  |  | 26 |  | 1,673 |  |  | 2 |  | — |
Total PCI restructurings | 13 |  | $ | 949 |  |  | 1 |  | $ | 47 |  |  | 77 |  | $ | 12,228 |  |  | 12 |  | $ | 519 |
For the three and nine months ended September 30, 2015 and September 30, 2014, 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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