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Allowance for Loan and Lease Losses (Tables) | 3 Months Ended
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Mar. 31, 2018
Receivables [Abstract] |
Allowance for Loan and Lease Losses | The following tables provide information on non-PCI impaired loans and leases individually evaluated as of March 31, 2018 and December 31, 2017 including interest income recognized in the period during which the loans and leases were considered impaired.
| March 31, 2018
(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 | $ | 740 |  |  | $ | 391 |  |  | $ | 1,131 |  |  | $ | 1,461 |  |  | $ | 171 |
Commercial mortgage | 37,100 |  |  | 33,177 |  |  | 70,277 |  |  | 75,584 |  |  | 3,521 |
Other commercial real estate | 1,086 |  |  | 413 |  |  | 1,499 |  |  | 1,614 |  |  | 306 |
Commercial and industrial | 5,514 |  |  | 2,097 |  |  | 7,611 |  |  | 10,882 |  |  | 621 |
Lease financing | 1,896 |  |  | 270 |  |  | 2,166 |  |  | 3,610 |  |  | 494 |
Residential mortgage | 23,417 |  |  | 17,930 |  |  | 41,347 |  |  | 44,065 |  |  | 2,905 |
Revolving mortgage | 9,998 |  |  | 15,527 |  |  | 25,525 |  |  | 27,948 |  |  | 1,053 |
Construction and land development - noncommercial | 1,294 |  |  | 2,509 |  |  | 3,803 |  |  | 4,620 |  |  | 82 |
Consumer | 1,744 |  |  | 847 |  |  | 2,591 |  |  | 2,872 |  |  | 713 |
Total non-PCI impaired loans and leases | $ | 82,789 |  |  | $ | 73,161 |  |  | $ | 155,950 |  |  | $ | 172,656 |  |  | $ | 9,866 |
| December 31, 2017
(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 | $ | 788 |  |  | $ | — |  |  | $ | 788 |  |  | $ | 1,110 |  |  | $ | 185 |
Commercial mortgage | 39,135 |  |  | 34,520 |  |  | 73,655 |  |  | 78,936 |  |  | 3,648 |
Other commercial real estate | 1,351 |  |  | 506 |  |  | 1,857 |  |  | 2,267 |  |  | 209 |
Commercial and industrial | 6,326 |  |  | 1,648 |  |  | 7,974 |  |  | 10,475 |  |  | 665 |
Lease financing | 1,890 |  |  | 24 |  |  | 1,914 |  |  | 2,571 |  |  | 397 |
Other | — |  |  | 521 |  |  | 521 |  |  | 521 |  |  | — |
Residential mortgage | 19,135 |  |  | 18,707 |  |  | 37,842 |  |  | 39,946 |  |  | 2,733 |
Revolving mortgage | 5,875 |  |  | 17,895 |  |  | 23,770 |  |  | 25,941 |  |  | 1,085 |
Construction and land development - noncommercial | 592 |  |  | 3,959 |  |  | 4,551 |  |  | 5,224 |  |  | 68 |
Consumer | 2,107 |  |  | 667 |  |  | 2,774 |  |  | 3,043 |  |  | 738 |
Total non-PCI impaired loans and leases | $ | 77,199 |  |  | $ | 78,447 |  |  | $ | 155,646 |  |  | $ | 170,034 |  |  | $ | 9,728 |
Non-PCI impaired loans less than $500,000 that are collectively evaluated were $46.9 million and $49.1 million at March 31, 2018 and December 31, 2017, respectively. The following tables show the average non-PCI impaired loan balance and the interest income recognized by loan class for the three months ended March 31, 2018 and March 31, 2017:
| Three months ended March 31, 2018 |  | Three months ended March 31, 2017
(Dollars in thousands) | Average balance |  | Interest income recognized |  | Average balance |  | Interest income recognized
Non-PCI impaired loans and leases: |  |  |  |  |  |  |
Construction and land development - commercial | $ | 1,155 |  |  | $ | 11 |  |  | $ | 1,055 |  |  | $ | 12 |
Commercial mortgage | 72,267 |  |  | 711 |  |  | 75,310 |  |  | 642 |
Other commercial real estate | 1,713 |  |  | 11 |  |  | 1,584 |  |  | 8 |
Commercial and industrial | 7,524 |  |  | 76 |  |  | 11,529 |  |  | 104 |
Lease financing | 2,238 |  |  | 11 |  |  | 1,568 |  |  | 14 |
Other | — |  |  | — |  |  | 196 |  |  | 2 |
Residential mortgage | 38,724 |  |  | 275 |  |  | 32,963 |  |  | 253 |
Revolving mortgage | 24,792 |  |  | 201 |  |  | 7,969 |  |  | 57 |
Construction and land development - noncommercial | 4,104 |  |  | 48 |  |  | 2,605 |  |  | 33 |
Consumer | 2,508 |  |  | 28 |  |  | 1,900 |  |  | 23 |
Total non-PCI impaired loans and leases | $ | 155,025 |  |  | $ | 1,372 |  |  | $ | 136,679 |  |  | $ | 1,148 |
The following tables present the activity in the ALLL for non-PCI loan and lease losses by loan class for the three months ended March 31, 2018 and March 31, 2017:
| Three months ended March 31, 2018
(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
Balance at January 1 | $ | 24,470 |  |  | $ | 45,005 |  |  | $ | 4,571 |  |  | $ | 53,697 |  |  | $ | 6,127 |  |  | $ | 4,689 |  |  | $ | 15,706 |  |  | $ | 22,436 |  |  | $ | 3,962 |  |  | $ | 31,204 |  |  | $ | 211,867 |
Provision | 2,225 |  |  | (1,365 | ) |  | (1,293 | ) |  | (425 | ) |  | 987 |  |  | 114 |  |  | 1,512 |  |  | 466 |  |  | 107 |  |  | 2,923 |  |  | 5,251 |
Charge-offs | — |  |  | (46 | ) |  | — |  |  | (1,475 | ) |  | (854 | ) |  | (3 | ) |  | (806 | ) |  | (992 | ) |  | (182 | ) |  | (5,255 | ) |  | (9,613 | )
Recoveries | 23 |  |  | 239 |  |  | 145 |  |  | 1,219 |  |  | 41 |  |  | 42 |  |  | 77 |  |  | 194 |  |  | 26 |  |  | 1,309 |  |  | 3,315 |
Balance at March 31 | $ | 26,718 |  |  | $ | 43,833 |  |  | $ | 3,423 |  |  | $ | 53,016 |  |  | $ | 6,301 |  |  | $ | 4,842 |  |  | $ | 16,489 |  |  | $ | 22,104 |  |  | $ | 3,913 |  |  | $ | 30,181 |  |  | $ | 210,820 |
| Three months ended March 31, 2017
(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
Balance at January 1 | $ | 28,877 |  |  | $ | 48,278 |  |  | $ | 3,269 |  |  | $ | 50,225 |  |  | $ | 5,907 |  |  | $ | 3,127 |  |  | $ | 14,447 |  |  | $ | 21,013 |  |  | $ | 1,596 |  |  | $ | 28,287 |  |  | $ | 205,026 |
Provision | 2,536 |  |  | 6 |  |  | 304 |  |  | 3,592 |  |  | 575 |  |  | 517 |  |  | 1,351 |  |  | 550 |  |  | (83 | ) |  | 1,728 |  |  | 11,076 |
Charge-offs | (77 | ) |  | (37 | ) |  | (5 | ) |  | (3,253 | ) |  | (173 | ) |  | (123 | ) |  | (250 | ) |  | (825 | ) |  | — |  |  | (3,966 | ) |  | (8,709 | )
Recoveries | 55 |  |  | 364 |  |  | 4 |  |  | 265 |  |  | 6 |  |  | 13 |  |  | 287 |  |  | 552 |  |  | — |  |  | 1,080 |  |  | 2,626 |
Balance at March 31 | $ | 31,391 |  |  | $ | 48,611 |  |  | $ | 3,572 |  |  | $ | 50,829 |  |  | $ | 6,315 |  |  | $ | 3,534 |  |  | $ | 15,835 |  |  | $ | 21,290 |  |  | $ | 1,513 |  |  | $ | 27,129 |  |  | $ | 210,019 |
The following tables show the activity in the allowance for PCI loan losses by loan class for the three months ended March 31, 2018 and March 31, 2017.
| Three months ended March 31, 2018
(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 | $ | 142 |  |  | $ | 6,564 |  |  | $ | 221 |  |  | $ | 306 |  |  | $ | 2,117 |  |  | $ | 259 |  |  | $ | 193 |  |  | $ | 224 |  |  | $ | 10,026 |
Provision | 310 |  |  | 1,608 |  |  | (46 | ) |  | 13 |  |  | 264 |  |  | 209 |  |  | (50 | ) |  | 46 |  |  | 2,354 |
Charge-offs | — |  |  | (84 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (84 | )
Recoveries | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance at March 31 | $ | 452 |  |  | $ | 8,088 |  |  | $ | 175 |  |  | $ | 319 |  |  | $ | 2,381 |  |  | $ | 468 |  |  | $ | 143 |  |  | $ | 270 |  |  | $ | 12,296 |
| Three months ended March 31, 2017
(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 | $ | 483 |  |  | $ | 6,423 |  |  | $ | 502 |  |  | $ | 504 |  |  | $ | 4,818 |  |  | $ | 956 |  |  | $ | — |  |  | $ | 83 |  |  | $ | 13,769 |
Provision | (186 | ) |  | (1,230 | ) |  | (158 | ) |  | (142 | ) |  | (545 | ) |  | (550 | ) |  | — |  |  | (34 | ) |  | (2,845 | )
Charge-offs | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Recoveries | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance at March 31 | $ | 297 |  |  | $ | 5,193 |  |  | $ | 344 |  |  | $ | 362 |  |  | $ | 4,273 |  |  | $ | 406 |  |  | $ | — |  |  | $ | 49 |  |  | $ | 10,924 |
Allocation of Allowance for Loan and Lease Losses | The following tables show the ending balances of PCI loans and related allowance by class of loans as of March 31, 2018 and December 31, 2017:
| March 31, 2018
(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 acquired with deteriorated credit quality | $ | 452 |  |  | $ | 8,088 |  |  | $ | 175 |  |  | $ | 319 |  |  | $ | 2,381 |  |  | $ | 468 |  |  | $ | 143 |  |  | $ | 270 |  |  | $ | 12,296 |
Loans acquired with deteriorated credit quality | 9,316 |  |  | 325,073 |  |  | 16,179 |  |  | 3,732 |  |  | 282,338 |  |  | 60,388 |  |  | 3,006 |  |  | 3,805 |  |  | 703,837 |
| December 31, 2017
(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 acquired with deteriorated credit quality | $ | 142 |  |  | $ | 6,564 |  |  | $ | 221 |  |  | $ | 306 |  |  | $ | 2,117 |  |  | $ | 259 |  |  | $ | 193 |  |  | $ | 224 |  |  | $ | 10,026 |
Loans acquired with deteriorated credit quality | 10,135 |  |  | 358,103 |  |  | 17,124 |  |  | 6,374 |  |  | 299,318 |  |  | 63,908 |  |  | 4,163 |  |  | 3,873 |  |  | 762,998 |
The following tables present the allowance for non-PCI loan and lease losses and the recorded investment in loans, by loan class, based on impairment method as of March 31, 2018 and December 31, 2017:
| March 31, 2018
(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 | $ | 171 |  |  | $ | 3,521 |  |  | $ | 306 |  |  | $ | 621 |  |  | $ | 494 |  |  | $ | — |  |  | $ | 2,905 |  |  | $ | 1,053 |  |  | $ | 82 |  |  | $ | 713 |  |  | $ | 9,866 |
ALLL for loans and leases collectively evaluated for impairment | 26,547 |  |  | 40,312 |  |  | 3,117 |  |  | 52,395 |  |  | 5,807 |  |  | 4,842 |  |  | 13,584 |  |  | 21,051 |  |  | 3,831 |  |  | 29,468 |  |  | 200,954 |
Total allowance for loan and lease losses | $ | 26,718 |  |  | $ | 43,833 |  |  | $ | 3,423 |  |  | $ | 53,016 |  |  | $ | 6,301 |  |  | $ | 4,842 |  |  | $ | 16,489 |  |  | $ | 22,104 |  |  | $ | 3,913 |  |  | $ | 30,181 |  |  | $ | 210,820 |
Loans and leases: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans and leases individually evaluated for impairment | $ | 1,131 |  |  | $ | 70,277 |  |  | $ | 1,499 |  |  | $ | 7,611 |  |  | $ | 2,166 |  |  | $ | — |  |  | $ | 41,347 |  |  | $ | 25,525 |  |  | $ | 3,803 |  |  | $ | 2,591 |  |  | $ | 155,950 |
Loans and leases collectively evaluated for impairment | 737,282 |  |  | 9,788,859 |  |  | 385,235 |  |  | 2,687,594 |  |  | 908,423 |  |  | 281,485 |  |  | 3,546,444 |  |  | 2,626,123 |  |  | 239,311 |  |  | 1,551,434 |  |  | 22,752,190 |
Total loan and leases | $ | 738,413 |  |  | $ | 9,859,136 |  |  | $ | 386,734 |  |  | $ | 2,695,205 |  |  | $ | 910,589 |  |  | $ | 281,485 |  |  | $ | 3,587,791 |  |  | $ | 2,651,648 |  |  | $ | 243,114 |  |  | $ | 1,554,025 |  |  | $ | 22,908,140 |
| December 31, 2017
(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 | $ | 185 |  |  | $ | 3,648 |  |  | $ | 209 |  |  | $ | 665 |  |  | $ | 397 |  |  | $ | — |  |  | $ | 2,733 |  |  | $ | 1,085 |  |  | $ | 68 |  |  | $ | 738 |  |  | $ | 9,728 |
ALLL for loans and leases collectively evaluated for impairment | 24,285 |  |  | 41,357 |  |  | 4,362 |  |  | 53,032 |  |  | 5,730 |  |  | 4,689 |  |  | 12,973 |  |  | 21,351 |  |  | 3,894 |  |  | 30,466 |  |  | 202,139 |
Total allowance for loan and lease losses | $ | 24,470 |  |  | $ | 45,005 |  |  | $ | 4,571 |  |  | $ | 53,697 |  |  | $ | 6,127 |  |  | $ | 4,689 |  |  | $ | 15,706 |  |  | $ | 22,436 |  |  | $ | 3,962 |  |  | $ | 31,204 |  |  | $ | 211,867 |
Loans and leases: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans and leases individually evaluated for impairment | $ | 788 |  |  | $ | 73,655 |  |  | $ | 1,857 |  |  | $ | 7,974 |  |  | $ | 1,914 |  |  | $ | 521 |  |  | $ | 37,842 |  |  | $ | 23,770 |  |  | $ | 4,551 |  |  | $ | 2,774 |  |  | $ | 155,646 |
Loans and leases collectively evaluated for impairment | 668,427 |  |  | 9,655,367 |  |  | 471,576 |  |  | 2,722,433 |  |  | 892,887 |  |  | 301,655 |  |  | 3,485,944 |  |  | 2,677,755 |  |  | 243,738 |  |  | 1,558,399 |  |  | 22,678,181 |
Total loan and leases | $ | 669,215 |  |  | $ | 9,729,022 |  |  | $ | 473,433 |  |  | $ | 2,730,407 |  |  | $ | 894,801 |  |  | $ | 302,176 |  |  | $ | 3,523,786 |  |  | $ | 2,701,525 |  |  | $ | 248,289 |  |  | $ | 1,561,173 |  |  | $ | 22,833,827 |
Troubled Debt Restructurings on Financing Receivables | The following table provides the types of non-PCI TDRs made during the three months ended March 31, 2018 and March 31, 2017, as well as a summary of loans that were modified as a TDR during the twelve month periods ended March 31, 2018 and March 31, 2017 that subsequently defaulted during the three months ended March 31, 2018 and March 31, 2017. 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 March 31, 2018 |  | Three months ended March 31, 2017
| 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 |  |  |  |  |  |  |  |  |  |  |
Loan term extension |  |  |  |  |  |  |  |  |  |  |
Commercial mortgage | 1 |  | $ | 305 |  |  | 1 |  | $ | 305 |  |  | — |  | $ | — |  |  | — |  | $ | — |
Other commercial real estate | — |  | — |  |  | — |  | — |  |  | — |  | — |  |  | 1 |  | 530 |
Commercial and industrial | 3 |  | 549 |  |  | — |  | — |  |  | 2 |  | 94 |  |  | — |  | — |
Residential mortgage | — |  | — |  |  | — |  | — |  |  | 1 |  | 32 |  |  | 1 |  | 47 |
Revolving mortgage | 1 |  | 57 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Consumer | 1 |  | 21 |  |  | — |  | — |  |  | 2 |  | 14 |  |  | — |  | — |
Total loan term extension | 6 |  | 932 |  |  | 1 |  | 305 |  |  | 5 |  | 140 |  |  | 2 |  | 577 |
Below market interest rate |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | — |  | — |  |  | — |  | — |  |  | 1 |  | 60 |  |  | — |  | — |
Commercial mortgage | 6 |  | 1,380 |  |  | 2 |  | 47 |  |  | 10 |  | 2,512 |  |  | 1 |  | 92 |
Other commercial real estate | — |  | — |  |  | — |  | — |  |  | 1 |  | 4 |  |  | — |  | — |
Commercial and industrial | 8 |  | 361 |  |  | 4 |  | 11 |  |  | 3 |  | 108 |  |  | 1 |  | — |
Lease financing | — |  | — |  |  | — |  | — |  |  | 3 |  | 839 |  |  | 2 |  | 769 |
Residential mortgage | 22 |  | 2,189 |  |  | 10 |  | 1,277 |  |  | 30 |  | 1,543 |  |  | 15 |  | 824 |
Revolving mortgage | 25 |  | 1,659 |  |  | 11 |  | 431 |  |  | — |  | — |  |  | — |  | — |
Construction and land development - noncommercial | — |  | — |  |  | — |  | — |  |  | 2 |  | 412 |  |  | — |  | — |
Consumer | 5 |  | 71 |  |  | 3 |  | 48 |  |  | 2 |  | 14 |  |  | — |  | — |
Other | — |  | — |  |  | — |  | — |  |  | 1 |  | 143 |  |  | — |  | — |
Total below market interest rate | 66 |  | 5,660 |  |  | 30 |  | 1,814 |  |  | 53 |  | 5,635 |  |  | 19 |  | 1,685 |
Discharged from bankruptcy |  |  |  |  |  |  |  |  |  |  |
Commercial mortgage | 1 |  | 140 |  |  | 2 |  | 502 |  |  | — |  | — |  |  | 1 |  | 190 |
Commercial and industrial | 14 |  | 474 |  |  | 16 |  | 177 |  |  | — |  | — |  |  | — |  | — |
Lease financing | 5 |  | 304 |  |  | 2 |  | 73 |  |  | 16 |  | 227 |  |  | — |  | — |
Residential mortgage | 8 |  | 566 |  |  | 6 |  | 417 |  |  | 3 |  | 140 |  |  | 1 |  | 978 |
Revolving mortgage | 5 |  | 440 |  |  | 4 |  | 193 |  |  | 4 |  | 99 |  |  | 9 |  | 649 |
Consumer | 13 |  | 262 |  |  | 11 |  | 183 |  |  | 18 |  | 193 |  |  | 10 |  | 128 |
Total discharged from bankruptcy | 46 |  | 2,186 |  |  | 41 |  | 1,545 |  |  | 41 |  | 659 |  |  | 21 |  | 1,945 |
Total non-PCI restructurings | 118 |  | $ | 8,778 |  |  | 72 |  | $ | 3,664 |  |  | 99 |  | $ | 6,434 |  |  | 42 |  | $ | 4,207 |
The following table provides the types of PCI TDRs made during the three months ended March 31, 2018 and March 31, 2017, as well as a summary of loans that were modified as a TDR during the twelve month periods ended March 31, 2018 and March 31, 2017 that subsequently defaulted during the three months ended March 31, 2018 and March 31, 2017.
| Three months ended March 31, 2018 |  | Three months ended March 31, 2017
| 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 and industrial | 1 |  | $ | 644 |  |  | — |  | $ | — |  |  | — |  | $ | — |  |  | — |  | $ | — |
Total interest only | 1 |  | 644 |  |  | — |  | — |  |  | — |  | — |  |  | — |  | — |
Below market interest rate |  |  |  |  |  |  |  |  |  |  |
Residential mortgage | — |  | — |  |  | — |  | — |  |  | 2 |  | 181 |  |  | 1 |  | 73 |
Total below market interest rate | — |  | — |  |  | — |  | — |  |  | 2 |  | 181 |  |  | 1 |  | 73 |
Discharged from bankruptcy |  |  |  |  |  |  |  |  |  |  |
Commercial mortgage | 2 |  | 1,627 |  |  | 2 |  | 1,627 |  |  | — |  | — |  |  | — |  | — |
Total discharged from bankruptcy | 2 |  | 1,627 |  |  | 2 |  | 1,627 |  |  | — |  | — |  |  | — |  | — |
Total PCI restructurings | 3 |  | $ | 2,271 |  |  | 2 |  | $ | 1,627 |  |  | 2 |  | $ | 181 |  |  | 1 |  | $ | 73 |
For the three months ended March 31, 2018 and March 31, 2017, the pre-modification and post-modification outstanding recorded investments of loans modified as TDRs were not materially different. The following table provides a summary of total TDRs by accrual status.
| March 31, 2018 |  | December 31, 2017
(Dollars in thousands) | Accruing |  | Nonaccruing |  | Total |  | Accruing |  | Nonaccruing |  | Total
Commercial loans |  |  |  |  |  |  |  |  |  |  |
Construction and land development - commercial | $ | 948 |  |  | $ | 253 |  |  | $ | 1,201 |  |  | $ | 4,089 |  |  | $ | 483 |  |  | $ | 4,572 |
Commercial mortgage | 61,444 |  |  | 12,964 |  |  | 74,408 |  |  | 62,358 |  |  | 15,863 |  |  | 78,221 |
Other commercial real estate | 950 |  |  | 491 |  |  | 1,441 |  |  | 1,012 |  |  | 788 |  |  | 1,800 |
Commercial and industrial | 7,000 |  |  | 1,049 |  |  | 8,049 |  |  | 7,598 |  |  | 910 |  |  | 8,508 |
Lease financing | 902 |  |  | 1,066 |  |  | 1,968 |  |  | 722 |  |  | 1,048 |  |  | 1,770 |
Other | — |  |  | — |  |  | — |  |  | 521 |  |  | — |  |  | 521 |
Total commercial TDRs | 71,244 |  |  | 15,823 |  |  | 87,067 |  |  | 76,300 |  |  | 19,092 |  |  | 95,392 |
Noncommercial |  |  |  |  |  |  |  |  |  |  |
Residential mortgage | 36,432 |  |  | 9,651 |  |  | 46,083 |  |  | 34,067 |  |  | 9,475 |  |  | 43,542 |
Revolving mortgage | 19,267 |  |  | 5,364 |  |  | 24,631 |  |  | 17,673 |  |  | 5,180 |  |  | 22,853 |
Construction and land development - noncommercial | 2,914 |  |  | 183 |  |  | 3,097 |  |  | — |  |  | — |  |  | — |
Consumer and other | 2,063 |  |  | 529 |  |  | 2,592 |  |  | 2,351 |  |  | 423 |  |  | 2,774 |
Total noncommercial TDRs | 60,676 |  |  | 15,727 |  |  | 76,403 |  |  | 54,091 |  |  | 15,078 |  |  | 69,169 |
Total TDRs | $ | 131,920 |  |  | $ | 31,550 |  |  | $ | 163,470 |  |  | $ | 130,391 |  |  | $ | 34,170 |  |  | $ | 164,561 |
The majority of TDRs are included in the special mention, substandard or doubtful credit grading categories, which results in more elevated loss expectations when projecting 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, all TDRs are individually evaluated for impairment through a review of collateral values or analysis of cash flows at least annually. The following table shows the accrual status of non-PCI and PCI TDRs.
(Dollars in thousands) | March 31, 2018 |  | December 31, 2017
Accruing TDRs: |  |  |
PCI | $ | 18,380 |  |  | $ | 18,163 |
Non-PCI | 113,540 |  |  | 112,228 |
Total accruing TDRs | 131,920 |  |  | 130,391 |
Nonaccruing TDRs: |  |  |
PCI | 250 |  |  | 272 |
Non-PCI | 31,300 |  |  | 33,898 |
Total nonaccruing TDRs | 31,550 |  |  | 34,170 |
All TDRs: |  |  |
PCI | 18,630 |  |  | 18,435 |
Non-PCI | 144,840 |  |  | 146,126 |
Total TDRs | $ | 163,470 |  |  | $ | 164,561 |

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