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Loans and Allowances for Credit Losses | 9 Months Ended
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Sep. 30, 2018
Loans Receivable, Net [Abstract] |
Loans [Text Block] | Loans and Allowances for Credit Losses Loans Loans are either secured or unsecured based on the type of loan and the financial condition of the borrower. Repayment is generally expected from cash flow or proceeds from the sale of selected assets of the borrower. BOK Financial is exposed to risk of loss on loans due to the borrower’s difficulties, which may arise from any number of factors, including problems within the respective industry or local economic conditions. Access to collateral, in the event of borrower default, is reasonably assured through adherence to applicable lending laws and through sound lending standards and credit review procedures. Accounting policies for all loans, excluding residential mortgage loans guaranteed by U.S. government agencies, are as follows. Interest is accrued at the applicable interest rate on the principal amount outstanding. Loans are placed on nonaccruing status when, in the opinion of management, full collection of principal or interest is uncertain. Internally risk graded loans are individually evaluated for nonaccruing status quarterly. Non-risk graded loans are generally placed on nonaccruing status when more than 90 days past due or within 60 days of being notified of the borrower's bankruptcy filing. Interest previously accrued but not collected is charged against interest income when the loan is placed on nonaccruing status. Payments on nonaccruing loans are applied to principal or recognized as interest income, according to management’s judgment as to the collectability of principal. Loans may be returned to accruing status when, in the opinion of management, full collection of principal and interest, including principal previously charged off, is probable based on improvements in the borrower’s financial condition or a sustained period of performance. Loans to borrowers experiencing financial difficulties may be modified in troubled debt restructurings ("TDRs"). All TDRs are classified as nonaccruing, excluding loans guaranteed by U.S. government agencies. Modifications generally consist of extension of payment terms or interest rate concessions and may result either voluntarily through negotiations with the borrower or involuntarily through court order. Generally, principal and accrued but unpaid interest is not voluntarily forgiven. Performing loans may be renewed under the current collateral value, debt service ratio and other underwriting standards. Nonaccruing loans may be renewed and will remain classified as nonaccruing. Occasionally, loans, other than residential mortgage loans, may be held for sale in order to manage credit concentration. These loans are carried at the lower of cost or fair value with gains or losses recognized in other gains (losses), net in the Statements of Earnings. All loans are charged off when the loan balance or a portion of the loan balance is no longer supported by the paying capacity of the borrower or when the required cash flow is reduced in a TDR. The charge-off amount is determined through a quarterly evaluation of available cash resources and collateral value and charge-offs are taken in the quarter in which the loss is identified. Non-risk graded loans that are past due between 60 days and 180 days, based on the loan product type, are charged off. Loans to borrowers whose personal obligation has been discharged through Chapter 7 bankruptcy proceedings are charged off within 60 days of notice of the bankruptcy filing, regardless of payment status. Loan origination and commitment fees and direct loan acquisition and origination costs are deferred and amortized as an adjustment to yield over the life of the loan or over the commitment period, as applicable. Amortization does not anticipate loan prepayments. Net unamortized fees are recognized in full at time of payoff. Qualifying residential mortgage loans guaranteed by U.S. government agencies have been sold into GNMA pools. Under certain performance conditions specified in government programs, the Company may have the right, but not the obligation to repurchase loans from GNMA pools. These loans no longer qualify for sale accounting and are recognized in the Consolidated Balance Sheets. Guaranteed loans are considered impaired because we do not expect to receive all principal and interest based on the loan's contractual terms. The original principal guarantee remains; however, interest accrues at a curtailed rate as specified in the programs. The carrying value of these loans is reduced based on an estimate of the expected cash flows discounted at the original note rate plus a liquidity spread. Guaranteed loans may be modified in TDRs in accordance with U.S. government agency guidelines. Interest continues to accrue based on the modified rate. Guaranteed loans may either be resold into GNMA pools after a performance period specified by the programs or foreclosed and conveyed to the guarantors. Loans are disaggregated into portfolio segments and further disaggregated into classes. The portfolio segment is the level at which the Company develops and documents a systematic method for determining its allowance for credit losses. Classes are a further disaggregation of portfolio segments based on the risk characteristics of the loans and the Company’s method for monitoring and assessing credit risk. Portfolio segments of the loan portfolio are as follows (in thousands):
|  | September 30, 2018 |  | December 31, 2017
|  | Fixed Rate |  | Variable Rate |  | Non-accrual |  | Total |  | Fixed Rate |  | Variable Rate |  | Non-accrual |  | Total
Commercial |  | $ | 2,150,138 |  |  | $ | 9,316,473 |  |  | $ | 109,490 |  |  | $ | 11,576,101 |  |  | $ | 2,217,432 |  |  | $ | 8,379,240 |  |  | $ | 137,303 |  |  | $ | 10,733,975 |
Commercial real estate |  | 603,515 |  |  | 3,199,844 |  |  | 1,316 |  |  | 3,804,675 |  |  | 548,692 |  |  | 2,928,440 |  |  | 2,855 |  |  | 3,479,987 |
Residential mortgage |  | 1,592,249 |  |  | 337,576 |  |  | 41,917 |  |  | 1,971,742 |  |  | 1,608,655 |  |  | 317,584 |  |  | 47,447 |  |  | 1,973,686 |
Personal |  | 163,067 |  |  | 833,605 |  |  | 269 |  |  | 996,941 |  |  | 154,517 |  |  | 810,990 |  |  | 269 |  |  | 965,776 |
Total |  | $ | 4,508,969 |  |  | $ | 13,687,498 |  |  | $ | 152,992 |  |  | $ | 18,349,459 |  |  | $ | 4,529,296 |  |  | $ | 12,436,254 |  |  | $ | 187,874 |  |  | $ | 17,153,424 |
Accruing loans past due (90 days)1 |  |  |  |  |  |  |  |  |  |  | $ | 518 |  |  |  |  |  |  |  |  |  |  |  | $ | 633 |
|  | September 30, 2017
|  | Fixed Rate |  | Variable Rate |  | Non-accrual |  | Total
Commercial |  | $ | 2,225,470 |  |  | $ | 8,393,564 |  |  | $ | 176,900 |  |  | $ | 10,795,934 |
Commercial real estate |  | 564,681 |  |  | 2,950,486 |  |  | 2,975 |  |  | 3,518,142 |
Residential mortgage |  | 1,589,013 |  |  | 311,231 |  |  | 45,506 |  |  | 1,945,750 |
Personal |  | 153,750 |  |  | 793,003 |  |  | 255 |  |  | 947,008 |
Total |  | $ | 4,532,914 |  |  | $ | 12,448,284 |  |  | $ | 225,636 |  |  | $ | 17,206,834 |
Accruing loans past due (90 days)1 |  |  |  |  |  |  |  |  |  |  | $ | 253 |
1 | Excludes residential mortgage loans guaranteed by agencies of the U.S. government
At September 30, 2018, loans to businesses and collateral primarily located in Texas totaled $6.1 billion or 33 percent of the total loan portfolio. Loans to businesses and individuals with collateral primarily located in Oklahoma totaled $3.6 billion or 20 percent of our total loan portfolio. Loans for which the collateral location is not relevant, such as unsecured loans and reserve-based energy loans, are distributed by the borrower's primary operating location. These geographic concentrations subject the loan portfolio to the general economic conditions within these areas. Commercial Commercial loans represent loans for working capital, facilities acquisition or expansion, purchases of equipment and other needs of commercial customers primarily located within our geographical footprint. Commercial loans are underwritten individually and represent ongoing relationships based on a thorough knowledge of the customer, the customer’s industry and market. While commercial loans are generally secured by the customer’s assets including real property, inventory, accounts receivable, operating equipment, interest in mineral rights and other property and may also include personal guarantees of the owners and related parties, the primary source of repayment of the loans is the ongoing cash flow from operations of the customer’s business. Inherent lending risk is centrally monitored on a continuous basis from underwriting throughout the life of the loan for compliance with commercial lending policies. At September 30, 2018, commercial loans with collateral primarily located in Texas market totaled $3.8 billion or 33 percent of the commercial loan portfolio segment and commercial loans with collateral primarily located in Oklahoma totaled $2.3 billion or 20 percent of the commercial loan portfolio segment. The commercial loan portfolio segment is further divided into loan classes. The energy loan class totaled $3.3 billion or 18 percent of total loans at September 30, 2018, including $2.7 billion of outstanding loans to energy producers. Approximately 57 percent of committed production loans are secured by properties primarily producing oil and 43 percent are secured by properties producing natural gas. The services loan class totaled $3.0 billion or 16 percent of total loans at September 30, 2018. Approximately $1.5 billion of loans in the services category consist of loans with individual balances of less than $10 million. Businesses included in the services class include governmental, educational services, consumer services, financial services and loans to entities providing services for real estate and construction. The healthcare loan class totaled $2.4 billion or 13 percent of total loans at September 30, 2018. The healthcare loan class consists primarily of loans for the development and operation of senior housing and care facilities, including independent living, assisted living and skilled nursing. Healthcare also includes loans to hospitals and other medical service providers. Commercial Real Estate Commercial real estate loans are for the construction of buildings or other improvements to real estate and property held by borrowers for investment purposes primarily within our geographical footprint. We require collateral values in excess of the loan amounts, demonstrated cash flows in excess of expected debt service requirements, equity investment in the project and a portion of the project already sold, leased or permanent financing already secured. The expected cash flows from all significant new or renewed income producing property commitments are stress tested to reflect the risks in varying interest rates, vacancy rates and rental rates. As with commercial loans, inherent lending risks are centrally monitored on a continuous basis from underwriting throughout the life of the loan for compliance with applicable lending policies. At September 30, 2018, 32 percent of commercial real estate loans are secured by properties primarily located in the Dallas and Houston areas of Texas. An additional 12 percent of commercial real estate loans are secured by properties located primarily in the Tulsa and Oklahoma City metropolitan areas of Oklahoma. Residential Mortgage and Personal Residential mortgage loans provide funds for our customers to purchase or refinance their primary residence or to borrow against the equity in their home. Residential mortgage loans are secured by a first or second mortgage on the customer’s primary residence. Personal loans consist primarily of loans secured by the cash surrender value of insurance policies and marketable securities. It also includes direct loans secured by and for the purchase of automobiles, recreational and marine equipment as well as unsecured loans. Residential mortgage and personal loans are made in accordance with underwriting policies we believe to be conservative and are fully documented. Loans may be individually underwritten or credit scored based on size and other criteria. Credit scoring is assessed based on significant credit characteristics including credit history, residential and employment stability. Residential mortgage loans retained in the Company’s portfolio are primarily composed of various mortgage programs to support customer relationships including jumbo mortgage loans, non-builder construction loans and special loan programs for high net worth individuals and certain professionals. Jumbo loans may be fixed or variable rate and are fully amortizing. Jumbo loans generally conform to government sponsored entity standards, except that the loan size exceeds maximums required under these standards. These loans generally require a minimum FICO score of 720 and a maximum debt-to-income ratio (“DTI”) of 38 percent. Loan-to-value (“LTV”) ratios are tiered from 60 percent to 100 percent, depending on the market. Special mortgage programs include fixed and variable fully amortizing loans tailored to the needs of certain healthcare professionals. Variable rate loans are fully indexed at origination and may have fixed rates for 3 years to ten years, then adjust annually thereafter. At September 30, 2018, residential mortgage loans included $181 million of loans guaranteed by U.S. government agencies previously sold into GNMA mortgage pools. These loans either have been repurchased or are eligible to be repurchased by the Company when certain defined delinquency criteria are met. Although payments on these loans generally are past due more than 90 days, interest continues to accrue based on the government guarantee. Home equity loans totaled $696 million at September 30, 2018. Approximately 61 percent of the home equity loan portfolio is comprised of first lien loans and 39 percent of the home equity portfolio is comprised of junior lien loans. Junior lien loans are distributed 44 percent to amortizing term loans and 56 percent to revolving lines of credit. Home equity loans generally require a minimum FICO score of 700 and a maximum DTI of 40 percent. The maximum loan amount available for our home equity loan products is generally $400 thousand. Revolving loans have a revolving period of 5 years followed by 15 years of amortizing repayments. Interest-only home equity loans may not be extended for any additional revolving time. All other home equity loans may be extended at management's discretion for an additional revolving term of 5 years, subject to an update of certain credit information. Credit Commitments Commitments to extend credit are agreements to lend to a customer as long as there is no violation of conditions established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. At September 30, 2018, outstanding commitments totaled $10.7 billion. Because some commitments are expected to expire before being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. BOK Financial uses the same credit policies in making commitments as it does loans. The amount of collateral obtained, if deemed necessary, is based upon management’s credit evaluation of the borrower. Standby letters of credit are conditional commitments issued to guarantee the performance of a customer to a third party. Because the credit risk involved in issuing standby letters of credit is essentially the same as that involved in extending loan commitments, BOK Financial uses the same credit policies in evaluating the creditworthiness of the customer. Additionally, BOK Financial uses the same evaluation process in obtaining collateral on standby letters of credit as it does for loan commitments. The term of these standby letters of credit is defined in each commitment and typically corresponds with the underlying loan commitment. At September 30, 2018, outstanding standby letters of credit totaled $672 million. Allowances for Credit Losses BOK Financial maintains an allowance for loan losses and an accrual for off-balance sheet credit risk. The accrual for off-balance sheet credit risk is maintained at a level that is appropriate to cover estimated losses associated with credit instruments that are not currently recognized as assets such as loan commitments, standby letters of credit or guarantees. As discussed in greater detail in Note 6, the Company also has separate accruals for off-balance sheet credit risk related to residential mortgage loans previously sold with full or partial recourse and for residential mortgage loans sold to government sponsored agencies under standard representations and warranties. The appropriateness of the allowance for loan losses and accrual for off-balance sheet credit losses (collectively "allowance for credit losses") is assessed by management based on an ongoing quarterly evaluation of the probable estimated losses inherent in the portfolio, including probable losses on both outstanding loans and unused commitments. The allowance for loan losses consists of specific allowances attributed to impaired loans that have not yet been charged down to amounts we expect to recover, general allowances for unimpaired loans based on estimated loss rates by loan class and nonspecific allowances based on general economic conditions, risk concentration and related factors. There have been no material changes in the approach or techniques utilized in developing the allowance for loan losses and the accrual for off-balance sheet credit losses for the three and nine months ended September 30, 2018. Loans are considered to be impaired when it becomes probable that BOK Financial will be unable to collect all amounts due according to the contractual terms of the loan agreements. Internally risk graded loans are evaluated individually for impairment. Substantially all commercial and commercial real estate loans and certain residential mortgage and consumer loans are risk graded based on evaluation of the borrowers' ability to repay. Certain commercial loans and most residential mortgage and consumer loans are small balance, homogeneous pools of loans that are not risk graded. Non-risk graded loans are identified as impaired based on performance status. Generally, non-risk graded loans 90 days or more past due or modified in a TDR or in bankruptcy are considered to be impaired. Specific allowances for impaired loans are measured by an evaluation of estimated future cash flows discounted at the loans’ initial effective interest rate or the fair value of collateral for certain collateral dependent loans. Collateral value of real property is generally based on third party appraisals that conform to Uniform Standards of Professional Appraisal Practice, less estimated selling costs. Appraised values are on an "as-is" basis and are generally not adjusted by the Company. Updated appraisals are obtained at least annually or more frequently if market conditions indicate collateral values have declined. Collateral value of mineral rights is generally determined by our internal staff of engineers based on projected cash flows under current market conditions. Collateral values and available cash resources that support impaired loans are evaluated quarterly. Historical statistics may be used as a practical way to estimate impairment in limited situations, such as when a collateral dependent loan is identified as impaired at the end of a reporting period, until an updated appraisal of collateral value is received or a full assessment of future cash flows is completed. Estimates of future cash flows and collateral values require significant judgments and may be volatile. General allowances for unimpaired loans are based on estimated loss rates by loan class. The gross loss rate for each loan class is determined by the greater of the current gross loss rate based on the most recent twelve months or a ten-year gross loss rate. Recoveries are not directly considered in the estimation of loss rates. Recoveries generally do not follow predictable patterns and are not received until well after the charge-off date as a result of protracted legal actions. For risk graded loans, gross loss rates are adjusted for changes in risk grading. For each loan class, the current weighted average risk grade is compared to the long-term average risk grade. This comparison determines whether credit risk in each loan class is increasing or decreasing. Loss rates are adjusted upward or downward in proportion to changes in average risk grading. General allowances for unimpaired loans also consider inherent risks identified for each loan class. Inherent risks consider loss rates that most appropriately represent the current credit cycle and other factors attributable to specific loan classes which have not yet been represented in the gross loss rates or risk grading. These factors include changes in commodity prices or engineering imprecision, which may affect the value of reserves that secure our energy loan portfolio, construction risk that may affect commercial real estate loans, changes in regulations and public policy that may disproportionately impact health care loans and changes in loan products. Nonspecific allowances are maintained for risks beyond factors specific to a particular loan or loan class. These factors include trends in the economy of our primary lending areas, concentrations in large balance loans and other relevant factors. An accrual for off-balance sheet credit losses is included in Other liabilities in the Consolidated Balance Sheets. The appropriateness of this accrual is determined in the same manner as the allowance for loan losses. A provision for credit losses is charged against or credited to earnings in amounts necessary to maintain an appropriate allowance for credit losses. Recoveries of loans previously charged off are added to the allowance when received. The activity in the allowance for loan losses and the allowance for off-balance sheet credit losses related to loan commitments and standby letters of credit for the three months ended September 30, 2018 is summarized as follows (in thousands):
|  | Commercial |  | Commercial Real Estate |  | Residential Mortgage |  | Personal |  | Nonspecific Allowance |  | Total
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 113,722 |  |  | $ | 58,758 |  |  | $ | 18,544 |  |  | $ | 8,646 |  |  | $ | 15,472 |  |  | $ | 215,142 |
Provision for loan losses |  | (1,285 | ) |  | 1,391 |  |  | 1 |  |  | 883 |  |  | 3,418 |  |  | 4,408 |
Loans charged off |  | (9,602 | ) |  | — |  |  | (91 | ) |  | (1,380 | ) |  | — |  |  | (11,073 | )
Recoveries |  | 1,263 |  |  | 40 |  |  | 229 |  |  | 560 |  |  | — |  |  | 2,092 |
Ending balance |  | $ | 104,098 |  |  | $ | 60,189 |  |  | $ | 18,683 |  |  | $ | 8,709 |  |  | $ | 18,890 |  |  | $ | 210,569 |
Allowance for off-balance sheet credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 2,361 |  |  | $ | 17 |  |  | $ | 53 |  |  | $ | 2 |  |  | $ | — |  |  | $ | 2,433 |
Provision for off-balance sheet credit losses |  | (424 | ) |  | 19 |  |  | (3 | ) |  | — |  |  | — |  |  | (408 | )
Ending balance |  | $ | 1,937 |  |  | $ | 36 |  |  | $ | 50 |  |  | $ | 2 |  |  | $ | — |  |  | $ | 2,025 |
Total provision for credit losses |  | $ | (1,709 | ) |  | $ | 1,410 |  |  | $ | (2 | ) |  | $ | 883 |  |  | $ | 3,418 |  |  | $ | 4,000 |
The activity in the allowance for loan losses and the allowance for off-balance sheet credit losses related to loan commitments and standby letters of credit for the nine months ended September 30, 2018 is summarized as follows (in thousands):
|  | Commercial |  | Commercial Real Estate |  | Residential Mortgage |  | Personal |  | Nonspecific Allowance |  | Total
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 124,269 |  |  | $ | 56,621 |  |  | $ | 18,451 |  |  | $ | 9,124 |  |  | $ | 22,217 |  |  | $ | 230,682 |
Provision for loan losses |  | 2,720 |  |  | 248 |  |  | (418 | ) |  | 1,486 |  |  | (3,327 | ) |  | 709 |
Loans charged off |  | (24,940 | ) |  | — |  |  | (326 | ) |  | (3,802 | ) |  | — |  |  | (29,068 | )
Recoveries |  | 2,049 |  |  | 3,320 |  |  | 976 |  |  | 1,901 |  |  | — |  |  | 8,246 |
Ending balance |  | $ | 104,098 |  |  | $ | 60,189 |  |  | $ | 18,683 |  |  | $ | 8,709 |  |  | $ | 18,890 |  |  | $ | 210,569 |
Allowance for off-balance sheet credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 3,644 |  |  | $ | 45 |  |  | $ | 43 |  |  | $ | 2 |  |  | $ | — |  |  | $ | 3,734 |
Provision for off-balance sheet credit losses |  | (1,707 | ) |  | (9 | ) |  | 7 |  |  | — |  |  | — |  |  | (1,709 | )
Ending balance |  | $ | 1,937 |  |  | $ | 36 |  |  | $ | 50 |  |  | $ | 2 |  |  | $ | — |  |  | $ | 2,025 |
Total provision for credit losses |  | $ | 1,013 |  |  | $ | 239 |  |  | $ | (411 | ) |  | $ | 1,486 |  |  | $ | (3,327 | ) |  | $ | (1,000 | )
The activity in the allowance for loan losses and the allowance for off-balance sheet credit losses related to loan commitments and standby letters of credit for the three months ended September 30, 2017 is summarized as follows (in thousands):
|  | Commercial |  | Commercial Real Estate |  | Residential Mortgage |  | Personal |  | Nonspecific Allowance |  | Total
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 137,742 |  |  | $ | 58,580 |  |  | $ | 18,259 |  |  | $ | 8,106 |  |  | $ | 27,374 |  |  | $ | 250,061 |
Provision for loan losses |  | 2,474 |  |  | (2,914 | ) |  | 168 |  |  | 598 |  |  | 704 |  |  | 1,030 |
Loans charged off |  | (4,429 | ) |  | — |  |  | (168 | ) |  | (1,228 | ) |  | — |  |  | (5,825 | )
Recoveries |  | 1,014 |  |  | 739 |  |  | 134 |  |  | 550 |  |  | — |  |  | 2,437 |
Ending balance |  | $ | 136,801 |  |  | $ | 56,405 |  |  | $ | 18,393 |  |  | $ | 8,026 |  |  | $ | 28,078 |  |  | $ | 247,703 |
Allowance for off-balance sheet credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 6,301 |  |  | $ | 84 |  |  | $ | 38 |  |  | $ | 8 |  |  | $ | — |  |  | $ | 6,431 |
Provision for off-balance sheet credit losses |  | (976 | ) |  | (49 | ) |  | 1 |  |  | (6 | ) |  | — |  |  | (1,030 | )
Ending balance |  | $ | 5,325 |  |  | $ | 35 |  |  | $ | 39 |  |  | $ | 2 |  |  | $ | — |  |  | $ | 5,401 |
Total provision for credit losses |  | $ | 1,498 |  |  | $ | (2,963 | ) |  | $ | 169 |  |  | $ | 592 |  |  | $ | 704 |  |  | $ | — |
The activity in the allowance for loan losses and the allowance for off-balance sheet credit losses related to loan commitments and standby letters of credit for the nine months ended September 30, 2017 is summarized as follows (in thousands):
|  | Commercial |  | Commercial Real Estate |  | Residential Mortgage |  | Personal |  | Nonspecific Allowance |  | Total
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 140,213 |  |  | $ | 50,749 |  |  | $ | 18,224 |  |  | $ | 8,773 |  |  | $ | 28,200 |  |  | $ | 246,159 |
Provision for loan losses |  | 665 |  |  | 4,050 |  |  | 82 |  |  | 1,168 |  |  | (122 | ) |  | 5,843 |
Loans charged off |  | (6,556 | ) |  | (76 | ) |  | (444 | ) |  | (3,774 | ) |  | — |  |  | (10,850 | )
Recoveries |  | 2,479 |  |  | 1,682 |  |  | 531 |  |  | 1,859 |  |  | — |  |  | 6,551 |
Ending balance |  | $ | 136,801 |  |  | $ | 56,405 |  |  | $ | 18,393 |  |  | $ | 8,026 |  |  | $ | 28,078 |  |  | $ | 247,703 |
Allowance for off-balance sheet credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 11,063 |  |  | $ | 123 |  |  | $ | 50 |  |  | $ | 8 |  |  | $ | — |  |  | $ | 11,244 |
Provision for off-balance sheet credit losses |  | (5,738 | ) |  | (88 | ) |  | (11 | ) |  | (6 | ) |  | — |  |  | (5,843 | )
Ending balance |  | $ | 5,325 |  |  | $ | 35 |  |  | $ | 39 |  |  | $ | 2 |  |  | $ | — |  |  | $ | 5,401 |
Total provision for credit losses |  | $ | (5,073 | ) |  | $ | 3,962 |  |  | $ | 71 |  |  | $ | 1,162 |  |  | $ | (122 | ) |  | $ | — |
The allowance for loan losses and recorded investment of the related loans by portfolio segment for each impairment measurement method at September 30, 2018 is as follows (in thousands):
|  | Collectively Measured for Impairment |  | Individually Measured for Impairment |  | Total
|  | Recorded Investment |  | Related Allowance |  | Recorded Investment |  | Related Allowance |  | Recorded Investment |  | Related Allowance
Commercial |  | $ | 11,466,611 |  |  | $ | 90,301 |  |  | $ | 109,490 |  |  | $ | 13,797 |  |  | $ | 11,576,101 |  |  | $ | 104,098 |
Commercial real estate |  | 3,803,359 |  |  | 60,189 |  |  | 1,316 |  |  | — |  |  | 3,804,675 |  |  | 60,189 |
Residential mortgage |  | 1,929,825 |  |  | 18,683 |  |  | 41,917 |  |  | — |  |  | 1,971,742 |  |  | 18,683 |
Personal |  | 996,672 |  |  | 8,709 |  |  | 269 |  |  | — |  |  | 996,941 |  |  | 8,709 |
Total |  | 18,196,467 |  |  | 177,882 |  |  | 152,992 |  |  | 13,797 |  |  | 18,349,459 |  |  | 191,679 |
Nonspecific allowance |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 18,890 |
Total |  | $ | 18,196,467 |  |  | $ | 177,882 |  |  | $ | 152,992 |  |  | $ | 13,797 |  |  | $ | 18,349,459 |  |  | $ | 210,569 |
The allowance for loan losses and recorded investment of the related loans by portfolio segment for each impairment measurement method at December 31, 2017 is as follows (in thousands):
|  | Collectively Measured for Impairment |  | Individually Measured for Impairment |  | Total
|  | Recorded Investment |  | Related Allowance |  | Recorded Investment |  | Related Allowance |  | Recorded Investment |  | Related Allowance
Commercial |  | $ | 10,596,672 |  |  | $ | 115,438 |  |  | $ | 137,303 |  |  | $ | 8,831 |  |  | $ | 10,733,975 |  |  | $ | 124,269 |
Commercial real estate |  | 3,477,132 |  |  | 56,621 |  |  | 2,855 |  |  | — |  |  | 3,479,987 |  |  | 56,621 |
Residential mortgage |  | 1,926,239 |  |  | 18,451 |  |  | 47,447 |  |  | — |  |  | 1,973,686 |  |  | 18,451 |
Personal |  | 965,507 |  |  | 9,124 |  |  | 269 |  |  | — |  |  | 965,776 |  |  | 9,124 |
Total |  | 16,965,550 |  |  | 199,634 |  |  | 187,874 |  |  | 8,831 |  |  | 17,153,424 |  |  | 208,465 |
Nonspecific allowance |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 22,217 |
Total |  | $ | 16,965,550 |  |  | $ | 199,634 |  |  | $ | 187,874 |  |  | $ | 8,831 |  |  | $ | 17,153,424 |  |  | $ | 230,682 |
The allowance for loan losses and recorded investment of the related loans by portfolio segment for each impairment measurement method at September 30, 2017 is as follows (in thousands):
|  | Collectively Measured for Impairment |  | Individually Measured for Impairment |  | Total
|  | Recorded Investment |  | Related Allowance |  | Recorded Investment |  | Related Allowance |  | Recorded Investment |  | Related Allowance
Commercial |  | $ | 10,619,034 |  |  | $ | 123,517 |  |  | $ | 176,900 |  |  | $ | 13,284 |  |  | $ | 10,795,934 |  |  | $ | 136,801 |
Commercial real estate |  | 3,515,167 |  |  | 56,405 |  |  | 2,975 |  |  | — |  |  | 3,518,142 |  |  | 56,405 |
Residential mortgage |  | 1,900,244 |  |  | 18,393 |  |  | 45,506 |  |  | — |  |  | 1,945,750 |  |  | 18,393 |
Personal |  | 946,753 |  |  | 8,026 |  |  | 255 |  |  | — |  |  | 947,008 |  |  | 8,026 |
Total |  | 16,981,198 |  |  | 206,341 |  |  | 225,636 |  |  | 13,284 |  |  | 17,206,834 |  |  | 219,625 |
Nonspecific allowance |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 28,078 |
Total |  | $ | 16,981,198 |  |  | $ | 206,341 |  |  | $ | 225,636 |  |  | $ | 13,284 |  |  | $ | 17,206,834 |  |  | $ | 247,703 |
Credit Quality Indicators The Company utilizes loan class and risk grading as primary credit quality indicators. Substantially all commercial and commercial real estate loans and certain residential mortgage and consumer loans are risk graded based on a quarterly evaluation of the borrowers’ ability to repay the loans. Certain commercial loans and most residential mortgage and consumer loans are small, homogeneous pools that are not risk graded. The allowance for loan losses and recorded investment of the related loans by portfolio segment for risk graded and non-risk graded loans at September 30, 2018 is as follows (in thousands):
|  | Internally Risk Graded |  | Non-Graded |  | Total
|  | Recorded Investment |  | Related Allowance |  | Recorded Investment |  | Related Allowance |  | Recorded Investment |  | Related Allowance
Commercial |  | $ | 11,549,529 |  |  | $ | 103,185 |  |  | $ | 26,572 |  |  | $ | 913 |  |  | $ | 11,576,101 |  |  | $ | 104,098 |
Commercial real estate |  | 3,804,675 |  |  | 60,189 |  |  | — |  |  | — |  |  | 3,804,675 |  |  | 60,189 |
Residential mortgage |  | 262,612 |  |  | 3,099 |  |  | 1,709,130 |  |  | 15,584 |  |  | 1,971,742 |  |  | 18,683 |
Personal |  | 916,587 |  |  | 6,509 |  |  | 80,354 |  |  | 2,200 |  |  | 996,941 |  |  | 8,709 |
Total |  | 16,533,403 |  |  | 172,982 |  |  | 1,816,056 |  |  | 18,697 |  |  | 18,349,459 |  |  | 191,679 |
Nonspecific allowance |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 18,890 |
Total |  | $ | 16,533,403 |  |  | $ | 172,982 |  |  | $ | 1,816,056 |  |  | $ | 18,697 |  |  | $ | 18,349,459 |  |  | $ | 210,569 |
The allowance for loan losses and recorded investment of the related loans by portfolio segment for risk graded and non-risk graded loans at December 31, 2017 is as follows (in thousands):
|  | Internally Risk Graded |  | Non-Graded |  | Total
|  | Recorded Investment |  | Related Allowance |  | Recorded Investment |  | Related Allowance |  | Recorded Investment |  | Related Allowance
Commercial |  | $ | 10,706,035 |  |  | $ | 123,383 |  |  | $ | 27,940 |  |  | $ | 886 |  |  | $ | 10,733,975 |  |  | $ | 124,269 |
Commercial real estate |  | 3,479,987 |  |  | 56,621 |  |  | — |  |  | — |  |  | 3,479,987 |  |  | 56,621 |
Residential mortgage |  | 234,477 |  |  | 2,947 |  |  | 1,739,209 |  |  | 15,504 |  |  | 1,973,686 |  |  | 18,451 |
Personal |  | 877,390 |  |  | 6,461 |  |  | 88,386 |  |  | 2,663 |  |  | 965,776 |  |  | 9,124 |
Total |  | 15,297,889 |  |  | 189,412 |  |  | 1,855,535 |  |  | 19,053 |  |  | 17,153,424 |  |  | 208,465 |
Nonspecific allowance |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 22,217 |
Total |  | $ | 15,297,889 |  |  | $ | 189,412 |  |  | $ | 1,855,535 |  |  | $ | 19,053 |  |  | $ | 17,153,424 |  |  | $ | 230,682 |
The allowance for loan losses and recorded investment of the related loans by portfolio segment for risk graded and non-risk graded loans at September 30, 2017 is as follows (in thousands):
|  | Internally Risk Graded |  | Non-Graded |  | Total
|  | Recorded Investment |  | Related Allowance |  | Recorded Investment |  | Related Allowance |  | Recorded Investment |  | Related Allowance
Commercial |  | $ | 10,750,657 |  |  | $ | 135,846 |  |  | $ | 45,277 |  |  | $ | 955 |  |  | $ | 10,795,934 |  |  | $ | 136,801 |
Commercial real estate |  | 3,518,142 |  |  | 56,405 |  |  | — |  |  | — |  |  | 3,518,142 |  |  | 56,405 |
Residential mortgage |  | 226,306 |  |  | 3,068 |  |  | 1,719,444 |  |  | 15,325 |  |  | 1,945,750 |  |  | 18,393 |
Personal |  | 856,030 |  |  | 6,043 |  |  | 90,978 |  |  | 1,983 |  |  | 947,008 |  |  | 8,026 |
Total |  | 15,351,135 |  |  | 201,362 |  |  | 1,855,699 |  |  | 18,263 |  |  | 17,206,834 |  |  | 219,625 |
Nonspecific allowance |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 28,078 |
Total |  | $ | 15,351,135 |  |  | $ | 201,362 |  |  | $ | 1,855,699 |  |  | $ | 18,263 |  |  | $ | 17,206,834 |  |  | $ | 247,703 |
Loans are considered to be performing if they are in compliance with the original terms of the agreement and currently exhibit no factors that cause management to have doubts about the borrowers' ability to remain in compliance with the original terms of the agreement, which is consistent with the regulatory guideline of “pass.” Performing loans also include past due residential mortgages that are guaranteed by agencies of the U.S. government that continue to accrue interest based on criteria of the guarantors' programs. Other loans especially mentioned are currently performing in compliance with the original terms of the agreement but may have a potential weakness that deserves management’s close attention, consistent with regulatory guidelines. The risk grading process identified certain loans that have a well-defined weakness (e.g. inadequate debt service coverage or liquidity or marginal capitalization; repayment may depend on collateral or other risk mitigation) that may jeopardize liquidation of the debt and represent a greater risk due to deterioration in the financial condition of the borrower. This is consistent with the regulatory guideline for “substandard.” Because the borrowers are still performing in accordance with the original terms of the loan agreements, these loans were not placed in nonaccruing status. Nonaccruing loans represent loans for which full collection of principal and interest is uncertain. This is substantially the same criteria used to determine whether a loan is impaired and includes certain loans considered “substandard” and all loans considered “doubtful” by regulatory guidelines. The following table summarizes the Company’s loan portfolio at September 30, 2018 by the risk grade categories (in thousands):
|  | Internally Risk Graded |  | Non-Graded |  |
|  | Performing |  |  |  |  |  |  |  |
|  | Pass |  | Other Loans Especially Mentioned |  | Accruing Substandard |  | Nonaccrual |  | Performing |  | Nonaccrual |  | Total
Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Energy |  | $ | 3,127,227 |  |  | $ | 7,233 |  |  | $ | 106,374 |  |  | $ | 54,033 |  |  | $ | — |  |  | $ | — |  |  | $ | 3,294,867 |
Services |  | 2,974,082 |  |  | 27,337 |  |  | 11,795 |  |  | 4,097 |  |  | — |  |  | — |  |  | 3,017,311 |
Wholesale/retail |  | 1,636,405 |  |  | 1,508 |  |  | 3,567 |  |  | 9,249 |  |  | — |  |  | — |  |  | 1,650,729 |
Manufacturing |  | 631,198 |  |  | 7,265 |  |  | 12,917 |  |  | 9,202 |  |  | — |  |  | — |  |  | 660,582 |
Healthcare |  | 2,402,801 |  |  | 2,614 |  |  | 16,204 |  |  | 15,704 |  |  | — |  |  | — |  |  | 2,437,323 |
Other commercial and industrial |  | 471,188 |  |  | 385 |  |  | — |  |  | 17,144 |  |  | 26,511 |  |  | 61 |  |  | 515,289 |
Total commercial |  | 11,242,901 |  |  | 46,342 |  |  | 150,857 |  |  | 109,429 |  |  | 26,511 |  |  | 61 |  |  | 11,576,101 |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential construction and land development |  | 99,694 |  |  | 1,828 |  |  | — |  |  | 350 |  |  | — |  |  | — |  |  | 101,872 |
Retail |  | 737,313 |  |  | — |  |  | 21,333 |  |  | 777 |  |  | — |  |  | — |  |  | 759,423 |
Office |  | 817,854 |  |  | 6,975 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 824,829 |
Multifamily |  | 1,120,145 |  |  | — |  |  | 21 |  |  | — |  |  | — |  |  | — |  |  | 1,120,166 |
Industrial |  | 695,554 |  |  | — |  |  | 1,220 |  |  | — |  |  | — |  |  | — |  |  | 696,774 |
Other commercial real estate |  | 300,887 |  |  | 535 |  |  | — |  |  | 189 |  |  | — |  |  | — |  |  | 301,611 |
Total commercial real estate |  | 3,771,447 |  |  | 9,338 |  |  | 22,574 |  |  | 1,316 |  |  | — |  |  | — |  |  | 3,804,675 |
Residential mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Permanent mortgage |  | 259,106 |  |  | — |  |  | 2,520 |  |  | 986 |  |  | 810,445 |  |  | 21,869 |  |  | 1,094,926 |
Permanent mortgages guaranteed by U.S. government agencies |  | — |  |  | — |  |  | — |  |  | — |  |  | 172,928 |  |  | 7,790 |  |  | 180,718 |
Home equity |  | — |  |  | — |  |  | — |  |  | — |  |  | 684,826 |  |  | 11,272 |  |  | 696,098 |
Total residential mortgage |  | 259,106 |  |  | — |  |  | 2,520 |  |  | 986 |  |  | 1,668,199 |  |  | 40,931 |  |  | 1,971,742 |
Personal |  | 916,430 |  |  | 47 |  |  | 34 |  |  | 76 |  |  | 80,161 |  |  | 193 |  |  | 996,941 |
Total |  | $ | 16,189,884 |  |  | $ | 55,727 |  |  | $ | 175,985 |  |  | $ | 111,807 |  |  | $ | 1,774,871 |  |  | $ | 41,185 |  |  | $ | 18,349,459 |
The following table summarizes the Company’s loan portfolio at December 31, 2017 by the risk grade categories (in thousands):
|  | Internally Risk Graded |  | Non-Graded |  |
|  | Performing |  |  |  |  |  |  |  |
|  | Pass |  | Other Loans Especially Mentioned |  | Accruing Substandard |  | Nonaccrual |  | Performing |  | Nonaccrual |  | Total
Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Energy |  | $ | 2,632,986 |  |  | $ | 60,288 |  |  | $ | 144,598 |  |  | $ | 92,284 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,930,156 |
Services |  | 2,943,869 |  |  | 13,927 |  |  | 26,533 |  |  | 2,620 |  |  | — |  |  | — |  |  | 2,986,949 |
Wholesale/retail |  | 1,443,917 |  |  | 19,263 |  |  | 5,502 |  |  | 2,574 |  |  | — |  |  | — |  |  | 1,471,256 |
Manufacturing |  | 472,869 |  |  | 6,653 |  |  | 11,290 |  |  | 5,962 |  |  | — |  |  | — |  |  | 496,774 |
Healthcare |  | 2,253,497 |  |  | 3,186 |  |  | 43,305 |  |  | 14,765 |  |  | — |  |  | — |  |  | 2,314,753 |
Other commercial and industrial |  | 478,951 |  |  | 7 |  |  | 8,161 |  |  | 19,028 |  |  | 27,870 |  |  | 70 |  |  | 534,087 |
Total commercial |  | 10,226,089 |  |  | 103,324 |  |  | 239,389 |  |  | 137,233 |  |  | 27,870 |  |  | 70 |  |  | 10,733,975 |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential construction and land development |  | 113,190 |  |  | 1,828 |  |  | 395 |  |  | 1,832 |  |  | — |  |  | — |  |  | 117,245 |
Retail |  | 686,915 |  |  | 4,243 |  |  | 98 |  |  | 276 |  |  | — |  |  | — |  |  | 691,532 |
Office |  | 824,408 |  |  | 7,087 |  |  | — |  |  | 275 |  |  | — |  |  | — |  |  | 831,770 |
Multifamily |  | 979,969 |  |  | — |  |  | 48 |  |  | — |  |  | — |  |  | — |  |  | 980,017 |
Industrial |  | 573,014 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 573,014 |
Other commercial real estate |  | 285,506 |  |  | 145 |  |  | 286 |  |  | 472 |  |  | — |  |  | — |  |  | 286,409 |
Total commercial real estate |  | 3,463,002 |  |  | 13,303 |  |  | 827 |  |  | 2,855 |  |  | — |  |  | — |  |  | 3,479,987 |
Residential mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Permanent mortgage |  | 232,492 |  |  | — |  |  | 822 |  |  | 1,163 |  |  | 784,928 |  |  | 24,030 |  |  | 1,043,435 |
Permanent mortgages guaranteed by U.S. government agencies |  | — |  |  | — |  |  | — |  |  | — |  |  | 188,327 |  |  | 9,179 |  |  | 197,506 |
Home equity |  | — |  |  | — |  |  | — |  |  | — |  |  | 719,670 |  |  | 13,075 |  |  | 732,745 |
Total residential mortgage |  | 232,492 |  |  | — |  |  | 822 |  |  | 1,163 |  |  | 1,692,925 |  |  | 46,284 |  |  | 1,973,686 |
Personal |  | 875,696 |  |  | 1,548 |  |  | 63 |  |  | 83 |  |  | 88,200 |  |  | 186 |  |  | 965,776 |
Total |  | $ | 14,797,279 |  |  | $ | 118,175 |  |  | $ | 241,101 |  |  | $ | 141,334 |  |  | $ | 1,808,995 |  |  | $ | 46,540 |  |  | $ | 17,153,424 |
The following table summarizes the Company’s loan portfolio at September 30, 2017 by the risk grade categories (in thousands):
|  | Internally Risk Graded |  | Non-Graded |  |
|  | Performing |  |  |  |  |  |  |  |
|  | Pass |  | Other Loans Especially Mentioned |  | Accruing Substandard |  | Nonaccrual |  | Performing |  | Nonaccrual |  | Total
Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Energy |  | $ | 2,436,465 |  |  | $ | 114,065 |  |  | $ | 206,768 |  |  | $ | 110,683 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,867,981 |
Services |  | 2,932,577 |  |  | 26,372 |  |  | 7,390 |  |  | 1,174 |  |  | — |  |  | — |  |  | 2,967,513 |
Wholesale/retail |  | 1,637,698 |  |  | 9,021 |  |  | 9,486 |  |  | 1,893 |  |  | — |  |  | — |  |  | 1,658,098 |
Manufacturing |  | 486,383 |  |  | 7,181 |  |  | 16,823 |  |  | 9,059 |  |  | — |  |  | — |  |  | 519,446 |
Healthcare |  | 2,150,099 |  |  | 31,855 |  |  | 33,051 |  |  | 24,446 |  |  | — |  |  | — |  |  | 2,239,451 |
Other commercial and industrial |  | 458,796 |  |  | 52 |  |  | 9,820 |  |  | 29,500 |  |  | 45,132 |  |  | 145 |  |  | 543,445 |
Total commercial |  | 10,102,018 |  |  | 188,546 |  |  | 283,338 |  |  | 176,755 |  |  | 45,132 |  |  | 145 |  |  | 10,795,934 |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential construction and land development |  | 110,178 |  |  | — |  |  | — |  |  | 1,924 |  |  | — |  |  | — |  |  | 112,102 |
Retail |  | 724,887 |  |  | 689 |  |  | — |  |  | 289 |  |  | — |  |  | — |  |  | 725,865 |
Office |  | 788,539 |  |  | 8,275 |  |  | — |  |  | 275 |  |  | — |  |  | — |  |  | 797,089 |
Multifamily |  | 998,125 |  |  | — |  |  | 884 |  |  | — |  |  | — |  |  | — |  |  | 999,009 |
Industrial |  | 591,080 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 591,080 |
Other commercial real estate |  | 292,509 |  |  | — |  |  | 1 |  |  | 487 |  |  | — |  |  | — |  |  | 292,997 |
Total commercial real estate |  | 3,505,318 |  |  | 8,964 |  |  | 885 |  |  | 2,975 |  |  | — |  |  | — |  |  | 3,518,142 |
Residential mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Permanent mortgage |  | 224,235 |  |  | 393 |  |  | 462 |  |  | 1,216 |  |  | 764,252 |  |  | 23,407 |  |  | 1,013,965 |
Permanent mortgages guaranteed by U.S. government agencies |  | — |  |  | — |  |  | — |  |  | — |  |  | 178,479 |  |  | 8,891 |  |  | 187,370 |
Home equity |  | — |  |  | — |  |  | — |  |  | — |  |  | 732,423 |  |  | 11,992 |  |  | 744,415 |
Total residential mortgage |  | 224,235 |  |  | 393 |  |  | 462 |  |  | 1,216 |  |  | 1,675,154 |  |  | 44,290 |  |  | 1,945,750 |
Personal |  | 855,857 |  |  | 49 |  |  | 38 |  |  | 86 |  |  | 90,809 |  |  | 169 |  |  | 947,008 |
Total |  | $ | 14,687,428 |  |  | $ | 197,952 |  |  | $ | 284,723 |  |  | $ | 181,032 |  |  | $ | 1,811,095 |  |  | $ | 44,604 |  |  | $ | 17,206,834 |
Impaired Loans Loans are considered to be impaired when it is probable that the Company will not be able to collect all amounts due according to the contractual terms of the loan agreement. This generally includes all nonaccruing loans, all loans modified in a TDR and all loans repurchased from GNMA pools. A summary of impaired loans follows (in thousands):
| As of |  | For the |  | For the
| September 30, 2018 |  | Three Months Ended |  | Nine Months Ended
|  |  | Recorded Investment |  |  |  | September 30, 2018 |  | September 30, 2018
| Unpaid Principal Balance |  | Total |  | With No Allowance |  | With Allowance |  | Related Allowance |  | Average Recorded Investment |  | Interest Income Recognized |  | Average Recorded Investment |  | Interest Income Recognized
Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Energy | $ | 73,600 |  |  | $ | 54,033 |  |  | $ | 28,180 |  |  | $ | 25,853 |  |  | $ | 5,305 |  |  | $ | 59,815 |  |  | $ | — |  |  | $ | 73,159 |  |  | $ | — |
Services | 6,959 |  |  | 4,097 |  |  | 4,021 |  |  | 76 |  |  | 76 |  |  | 4,237 |  |  | — |  |  | 3,358 |  |  | — |
Wholesale/retail | 14,281 |  |  | 9,249 |  |  | 2,227 |  |  | 7,022 |  |  | 4,102 |  |  | 11,672 |  |  | — |  |  | 5,911 |  |  | — |
Manufacturing2 | 9,212 |  |  | 9,202 |  |  | 6,217 |  |  | 2,985 |  |  | 2,985 |  |  | 6,096 |  |  | — |  |  | 7,582 |  |  | — |
Healthcare | 25,923 |  |  | 15,704 |  |  | 13,162 |  |  | 2,542 |  |  | 1,329 |  |  | 15,915 |  |  | — |  |  | 15,235 |  |  | — |
Other commercial and industrial | 26,645 |  |  | 17,205 |  |  | 17,205 |  |  | — |  |  | — |  |  | 17,499 |  |  | — |  |  | 18,151 |  |  | — |
Total commercial | 156,620 |  |  | 109,490 |  |  | 71,012 |  |  | 38,478 |  |  | 13,797 |  |  | 115,234 |  |  | — |  |  | 123,396 |  |  | — |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential construction and land development | 1,306 |  |  | 350 |  |  | 350 |  |  | — |  |  | — |  |  | 350 |  |  | — |  |  | 1,091 |  |  | — |
Retail | 7,951 |  |  | 777 |  |  | 777 |  |  | — |  |  | — |  |  | 923 |  |  | — |  |  | 527 |  |  | — |
Office | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 137 |  |  | — |  |  | 137 |  |  | — |
Multifamily | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Industrial | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other commercial real estate | 354 |  |  | 189 |  |  | 189 |  |  | — |  |  | — |  |  | 246 |  |  | — |  |  | 330 |  |  | — |
Total commercial real estate | 9,611 |  |  | 1,316 |  |  | 1,316 |  |  | — |  |  | — |  |  | 1,656 |  |  | — |  |  | 2,085 |  |  | — |
Residential mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Permanent mortgage | 27,603 |  |  | 22,855 |  |  | 22,855 |  |  | — |  |  | — |  |  | 22,980 |  |  | 318 |  |  | 24,024 |  |  | 947 |
Permanent mortgage guaranteed by U.S. government agencies1 | 185,788 |  |  | 180,718 |  |  | 180,718 |  |  | — |  |  | — |  |  | 174,653 |  |  | 1,557 |  |  | 178,643 |  |  | 4,979 |
Home equity | 13,048 |  |  | 11,272 |  |  | 11,272 |  |  | — |  |  | — |  |  | 11,472 |  |  | — |  |  | 12,174 |  |  | — |
Total residential mortgage | 226,439 |  |  | 214,845 |  |  | 214,845 |  |  | — |  |  | — |  |  | 209,105 |  |  | 1,875 |  |  | 214,841 |  |  | 5,926 |
Personal | 320 |  |  | 269 |  |  | 269 |  |  | — |  |  | — |  |  | 305 |  |  | — |  |  | 269 |  |  | — |
Total | $ | 392,990 |  |  | $ | 325,920 |  |  | $ | 287,442 |  |  | $ | 38,478 |  |  | $ | 13,797 |  |  | $ | 326,300 |  |  | $ | 1,875 |  |  | $ | 340,591 |  |  | $ | 5,926 |
1 | All permanent mortgage loans guaranteed by U.S. government agencies are considered impaired as we do not expect full collection of contractual principal and interest. At September 30, 2018, $7.8 million of these loans were nonaccruing and $173 million were accruing based on the guarantee by U.S. government agencies.
2 | Impaired manufacturing sector loans included $6.2 million of loans from an affiliated entity, with no allowance as the fair value of the collateral exceeded the outstanding principal balance at September 30, 2018.
Generally, no interest income is recognized on impaired loans until all principal balances, including amounts charged-off, are recovered. A summary of impaired loans at December 31, 2017 follows (in thousands):
|  |  |  | Recorded Investment
|  | Unpaid Principal Balance |  | Total |  | With No Allowance |  | With Allowance |  | Related Allowance
Commercial: |  |  |  |  |  |  |  |  |  |
Energy |  | $ | 111,011 |  |  | $ | 92,284 |  |  | $ | 40,968 |  |  | $ | 51,316 |  |  | $ | 8,814 |
Services |  | 5,324 |  |  | 2,620 |  |  | 2,620 |  |  | — |  |  | — |
Wholesale/retail |  | 9,099 |  |  | 2,574 |  |  | 2,574 |  |  | — |  |  | — |
Manufacturing |  | 6,073 |  |  | 5,962 |  |  | 5,962 |  |  | — |  |  | — |
Healthcare |  | 25,140 |  |  | 14,765 |  |  | 14,765 |  |  | — |  |  | — |
Other commercial and industrial |  | 27,957 |  |  | 19,098 |  |  | 19,080 |  |  | 18 |  |  | 17 |
Total commercial |  | 184,604 |  |  | 137,303 |  |  | 85,969 |  |  | 51,334 |  |  | 8,831 |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential construction and land development |  | 3,285 |  |  | 1,832 |  |  | 1,832 |  |  | — |  |  | — |
Retail |  | 509 |  |  | 276 |  |  | 276 |  |  | — |  |  | — |
Office |  | 287 |  |  | 275 |  |  | 275 |  |  | — |  |  | — |
Multifamily |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Industrial |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other commercial real estate |  | 670 |  |  | 472 |  |  | 472 |  |  | — |  |  | — |
Total commercial real estate |  | 4,751 |  |  | 2,855 |  |  | 2,855 |  |  | — |  |  | — |
Residential mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Permanent mortgage |  | 30,435 |  |  | 25,193 |  |  | 25,193 |  |  | — |  |  | — |
Permanent mortgage guaranteed by U.S. government agencies1 |  | 203,814 |  |  | 197,506 |  |  | 197,506 |  |  | — |  |  | — |
Home equity |  | 14,548 |  |  | 13,075 |  |  | 13,075 |  |  | — |  |  | — |
Total residential mortgage |  | 248,797 |  |  | 235,774 |  |  | 235,774 |  |  | — |  |  | — |
Personal |  | 307 |  |  | 269 |  |  | 269 |  |  | — |  |  | — |
Total |  | $ | 438,459 |  |  | $ | 376,201 |  |  | $ | 324,867 |  |  | $ | 51,334 |  |  | $ | 8,831 |
1 | All permanent mortgage loans guaranteed by U.S. government agencies are considered impaired as we do not expect full collection of contractual principal and interest. At December 31, 2017, $9.2 million of these loans were nonaccruing and $188 million were accruing based on the guarantee by U.S. government agencies.
A summary of impaired loans at September 30, 2017 follows (in thousands):
|  |  | For the |  | For the
| As of September 30, 2017 |  | Three Months Ended |  | Nine Months Ended
|  |  | Recorded Investment |  |  |  | September 30, 2017 |  | September 30, 2017
| Unpaid Principal Balance |  | Total |  | With No Allowance |  | With Allowance |  | Related Allowance |  | Average Recorded Investment |  | Interest Income Recognized |  | Average Recorded Investment |  | Interest Income Recognized
Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Energy | $ | 133,643 |  |  | $ | 110,683 |  |  | $ | 45,169 |  |  | $ | 65,514 |  |  | $ | 4,944 |  |  | $ | 117,338 |  |  | $ | — |  |  | $ | 121,591 |  |  | $ | — |
Services | 3,838 |  |  | 1,174 |  |  | 1,174 |  |  | — |  |  | — |  |  | 4,464 |  |  | — |  |  | 4,674 |  |  | — |
Wholesale/retail | 8,418 |  |  | 1,893 |  |  | 1,893 |  |  | — |  |  | — |  |  | 6,256 |  |  | — |  |  | 6,650 |  |  | — |
Manufacturing | 9,674 |  |  | 9,059 |  |  | 9,059 |  |  | — |  |  | — |  |  | 9,357 |  |  | — |  |  | 6,995 |  |  | — |
Healthcare | 24,591 |  |  | 24,446 |  |  | 474 |  |  | 23,972 |  |  | 8,323 |  |  | 24,476 |  |  | — |  |  | 12,635 |  |  | — |
Other commercial and industrial | 38,222 |  |  | 29,645 |  |  | 29,626 |  |  | 19 |  |  | 17 |  |  | 25,138 |  |  | — |  |  | 25,382 |  |  | — |
Total commercial | 218,386 |  |  | 176,900 |  |  | 87,395 |  |  | 89,505 |  |  | 13,284 |  |  | 187,029 |  |  | — |  |  | 177,927 |  |  | — |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential construction and land development | 3,532 |  |  | 1,924 |  |  | 1,924 |  |  | — |  |  | — |  |  | 1,988 |  |  | — |  |  | 2,679 |  |  | — |
Retail | 513 |  |  | 289 |  |  | 289 |  |  | — |  |  | — |  |  | 295 |  |  | — |  |  | 308 |  |  | — |
Office | 287 |  |  | 275 |  |  | 275 |  |  | — |  |  | — |  |  | 335 |  |  | — |  |  | 351 |  |  | — |
Multifamily | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 5 |  |  | — |  |  | 19 |  |  | — |
Industrial | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 38 |  |  | — |
Other commercial real estate | 671 |  |  | 487 |  |  | 487 |  |  | — |  |  | — |  |  | 752 |  |  | — |  |  | 855 |  |  | — |
Total commercial real estate | 5,003 |  |  | 2,975 |  |  | 2,975 |  |  | — |  |  | — |  |  | 3,375 |  |  | — |  |  | 4,250 |  |  | — |
Residential mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Permanent mortgage | 29,861 |  |  | 24,623 |  |  | 24,623 |  |  | — |  |  | — |  |  | 24,019 |  |  | 315 |  |  | 23,739 |  |  | 912 |
Permanent mortgage guaranteed by U.S. government agencies1 | 193,594 |  |  | 187,370 |  |  | 187,370 |  |  | — |  |  | — |  |  | 188,461 |  |  | 1,884 |  |  | 199,532 |  |  | 5,809 |
Home equity | 13,332 |  |  | 11,992 |  |  | 11,992 |  |  | — |  |  | — |  |  | 11,880 |  |  | — |  |  | 11,755 |  |  | — |
Total residential mortgage | 236,787 |  |  | 223,985 |  |  | 223,985 |  |  | — |  |  | — |  |  | 224,360 |  |  | 2,199 |  |  | 235,026 |  |  | 6,721 |
Personal | 290 |  |  | 255 |  |  | 255 |  |  | — |  |  | — |  |  | 263 |  |  | — |  |  | 273 |  |  | — |
Total | $ | 460,466 |  |  | $ | 404,115 |  |  | $ | 314,610 |  |  | $ | 89,505 |  |  | $ | 13,284 |  |  | $ | 415,027 |  |  | $ | 2,199 |  |  | $ | 417,476 |  |  | $ | 6,721 |
1 | All permanent mortgage loans guaranteed by U.S. government agencies are considered impaired as we do not expect full collection of contractual principal and interest. At September 30, 2017, $8.9 million of these loans were nonaccruing and $178 million were accruing based on the guarantee by U.S. government agencies.
Troubled Debt Restructurings At September 30, 2018 the Company had $171 million in troubled debt restructurings (TDRs), of which $83 million were accruing residential mortgage loans guaranteed by U.S. government agencies. Approximately $83 million of TDRs were performing in accordance with the modified terms. At December 31, 2017, the Company had $126 million in TDRs, of which $74 million were accruing residential mortgage loans guaranteed by U.S. government agencies. Approximately $48 million of TDRs were performing in accordance with the modified terms. At September 30, 2017, TDRs totaled $129 million, of which $69 million were accruing residential mortgage loans guaranteed by U.S. government agencies. Approximately $60 million of TDRs were performing in accordance with the modified terms. TDRs generally consist of interest rate concessions, payment stream concessions or a combination of concessions to distressed borrowers. During the three and nine months ended September 30, 2018, $31 million and $76 million of loans were restructured and $4.5 million and $10.2 million of loans designated as TDRs were charged off. During the three and nine months ended September 30, 2017, $11 million and $53 million of loans were restructured and $4.4 million and $4.4 million of loans designated as TDRs were charged off. Nonaccrual & Past Due Loans Past due status for all loan classes is based on the actual number of days since the last payment was due according to the contractual terms of the loans. A summary of loans currently performing, loans past due and accruing and nonaccrual loans as of September 30, 2018 is as follows (in thousands):
|  |  |  | Past Due |  |  |  |
|  | Current |  | 30 to 59 Days |  | 60 to 89 Days |  | 90 Days or More |  | Nonaccrual |  | Total
Commercial: |  |  |  |  |  |  |  |  |  |  |  |
Energy |  | $ | 3,240,684 |  |  | $ | 150 |  |  | $ | — |  |  | $ | — |  |  | $ | 54,033 |  |  | $ | 3,294,867 |
Services |  | 3,006,581 |  |  | 4,908 |  |  | 1,725 |  |  | — |  |  | 4,097 |  |  | 3,017,311 |
Wholesale/retail |  | 1,641,447 |  |  | 33 |  |  | — |  |  | — |  |  | 9,249 |  |  | 1,650,729 |
Manufacturing |  | 648,242 |  |  | 3,138 |  |  | — |  |  | — |  |  | 9,202 |  |  | 660,582 |
Healthcare |  | 2,421,166 |  |  | 453 |  |  | — |  |  | — |  |  | 15,704 |  |  | 2,437,323 |
Other commercial and industrial |  | 498,066 |  |  | 18 |  |  | — |  |  | — |  |  | 17,205 |  |  | 515,289 |
Total commercial |  | 11,456,186 |  |  | 8,700 |  |  | 1,725 |  |  | — |  |  | 109,490 |  |  | 11,576,101 |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential construction and land development |  | 101,185 |  |  | 337 |  |  | — |  |  | — |  |  | 350 |  |  | 101,872 |
Retail |  | 758,646 |  |  | — |  |  | — |  |  | — |  |  | 777 |  |  | 759,423 |
Office |  | 824,829 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 824,829 |
Multifamily |  | 1,120,166 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,120,166 |
Industrial |  | 696,774 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 696,774 |
Other commercial real estate |  | 300,450 |  |  | 530 |  |  | 45 |  |  | 397 |  |  | 189 |  |  | 301,611 |
Total commercial real estate |  | 3,802,050 |  |  | 867 |  |  | 45 |  |  | 397 |  |  | 1,316 |  |  | 3,804,675 |
Residential mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Permanent mortgage |  | 1,064,618 |  |  | 5,721 |  |  | 1,732 |  |  | — |  |  | 22,855 |  |  | 1,094,926 |
Permanent mortgages guaranteed by U.S. government agencies |  | 39,523 |  |  | 23,370 |  |  | 13,753 |  |  | 96,282 |  |  | 7,790 |  |  | 180,718 |
Home equity |  | 682,940 |  |  | 1,609 |  |  | 156 |  |  | 121 |  |  | 11,272 |  |  | 696,098 |
Total residential mortgage |  | 1,787,081 |  |  | 30,700 |  |  | 15,641 |  |  | 96,403 |  |  | 41,917 |  |  | 1,971,742 |
Personal |  | 995,714 |  |  | 900 |  |  | 58 |  |  | — |  |  | 269 |  |  | 996,941 |
Total |  | $ | 18,041,031 |  |  | $ | 41,167 |  |  | $ | 17,469 |  |  | $ | 96,800 |  |  | $ | 152,992 |  |  | $ | 18,349,459 |
A summary of loans currently performing, loans past due and accruing and nonaccrual loans as of December 31, 2017 is as follows (in thousands):
|  |  |  | Past Due |  |  |  |
|  | Current |  | 30 to 59 Days |  | 60 to 89 Days |  | 90 Days or More |  | Nonaccrual |  | Total
Commercial: |  |  |  |  |  |  |  |  |  |  |  |
Energy |  | $ | 2,833,668 |  |  | $ | — |  |  | $ | 4,204 |  |  | $ | — |  |  | $ | 92,284 |  |  | $ | 2,930,156 |
Services |  | 2,983,222 |  |  | 514 |  |  | 486 |  |  | 107 |  |  | 2,620 |  |  | 2,986,949 |
Wholesale/retail |  | 1,468,284 |  |  | 398 |  |  | — |  |  | — |  |  | 2,574 |  |  | 1,471,256 |
Manufacturing |  | 490,739 |  |  | — |  |  | 73 |  |  | — |  |  | 5,962 |  |  | 496,774 |
Healthcare |  | 2,284,770 |  |  | 15,218 |  |  | — |  |  | — |  |  | 14,765 |  |  | 2,314,753 |
Other commercial and industrial |  | 514,701 |  |  | 85 |  |  | 78 |  |  | 125 |  |  | 19,098 |  |  | 534,087 |
Total commercial |  | 10,575,384 |  |  | 16,215 |  |  | 4,841 |  |  | 232 |  |  | 137,303 |  |  | 10,733,975 |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential construction and land development |  | 115,213 |  |  | 200 |  |  | — |  |  | — |  |  | 1,832 |  |  | 117,245 |
Retail |  | 691,256 |  |  | — |  |  | — |  |  | — |  |  | 276 |  |  | 691,532 |
Office |  | 831,118 |  |  | 254 |  |  | — |  |  | 123 |  |  | 275 |  |  | 831,770 |
Multifamily |  | 979,625 |  |  | 22 |  |  | 370 |  |  | — |  |  | — |  |  | 980,017 |
Industrial |  | 573,014 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 573,014 |
Other commercial real estate |  | 285,937 |  |  | — |  |  | — |  |  | — |  |  | 472 |  |  | 286,409 |
Total commercial real estate |  | 3,476,163 |  |  | 476 |  |  | 370 |  |  | 123 |  |  | 2,855 |  |  | 3,479,987 |
Residential mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Permanent mortgage |  | 1,014,588 |  |  | 3,435 |  |  | 219 |  |  | — |  |  | 25,193 |  |  | 1,043,435 |
Permanent mortgages guaranteed by U.S. government agencies |  | 22,692 |  |  | 18,978 |  |  | 13,468 |  |  | 133,189 |  |  | 9,179 |  |  | 197,506 |
Home equity |  | 717,007 |  |  | 2,206 |  |  | 440 |  |  | 17 |  |  | 13,075 |  |  | 732,745 |
Total residential mortgage |  | 1,754,287 |  |  | 24,619 |  |  | 14,127 |  |  | 133,206 |  |  | 47,447 |  |  | 1,973,686 |
Personal |  | 964,374 |  |  | 681 |  |  | 191 |  |  | 261 |  |  | 269 |  |  | 965,776 |
Total |  | $ | 16,770,208 |  |  | $ | 41,991 |  |  | $ | 19,529 |  |  | $ | 133,822 |  |  | $ | 187,874 |  |  | $ | 17,153,424 |
A summary of loans currently performing, loans past due and accruing and nonaccrual loans as of September 30, 2017 is as follows (in thousands):
|  |  |  | Past Due |  |  |  |
|  | Current |  | 30 to 59 Days |  | 60 to 89 Days |  | 90 Days or More |  | Nonaccrual |  | Total
Commercial: |  |  |  |  |  |  |  |  |  |  |  |
Energy |  | $ | 2,752,259 |  |  | $ | — |  |  | $ | 5,039 |  |  | $ | — |  |  | $ | 110,683 |  |  | $ | 2,867,981 |
Services |  | 2,963,746 |  |  | 2,343 |  |  | 250 |  |  | — |  |  | 1,174 |  |  | 2,967,513 |
Wholesale/retail |  | 1,654,018 |  |  | 1,748 |  |  | 409 |  |  | 30 |  |  | 1,893 |  |  | 1,658,098 |
Manufacturing |  | 508,231 |  |  | — |  |  | 2,156 |  |  | — |  |  | 9,059 |  |  | 519,446 |
Healthcare |  | 2,214,849 |  |  | 156 |  |  | — |  |  | — |  |  | 24,446 |  |  | 2,239,451 |
Other commercial and industrial |  | 513,748 |  |  | 52 |  |  | — |  |  | — |  |  | 29,645 |  |  | 543,445 |
Total commercial |  | 10,606,851 |  |  | 4,299 |  |  | 7,854 |  |  | 30 |  |  | 176,900 |  |  | 10,795,934 |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential construction and land development |  | 109,994 |  |  | 184 |  |  | — |  |  | — |  |  | 1,924 |  |  | 112,102 |
Retail |  | 724,850 |  |  | 726 |  |  | — |  |  | — |  |  | 289 |  |  | 725,865 |
Office |  | 796,687 |  |  | 127 |  |  | — |  |  | — |  |  | 275 |  |  | 797,089 |
Multifamily |  | 999,009 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 999,009 |
Industrial |  | 591,080 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 591,080 |
Other commercial real estate |  | 292,322 |  |  | 1 |  |  | — |  |  | 187 |  |  | 487 |  |  | 292,997 |
Total commercial real estate |  | 3,513,942 |  |  | 1,038 |  |  | — |  |  | 187 |  |  | 2,975 |  |  | 3,518,142 |
Residential mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Permanent mortgage |  | 985,183 |  |  | 3,705 |  |  | 454 |  |  | — |  |  | 24,623 |  |  | 1,013,965 |
Permanent mortgages guaranteed by U.S. government agencies |  | 25,169 |  |  | 17,346 |  |  | 13,343 |  |  | 122,621 |  |  | 8,891 |  |  | 187,370 |
Home equity |  | 728,884 |  |  | 3,066 |  |  | 445 |  |  | 28 |  |  | 11,992 |  |  | 744,415 |
Total residential mortgage |  | 1,739,236 |  |  | 24,117 |  |  | 14,242 |  |  | 122,649 |  |  | 45,506 |  |  | 1,945,750 |
Personal |  | 943,368 |  |  | 3,296 |  |  | 81 |  |  | 8 |  |  | 255 |  |  | 947,008 |
Total |  | $ | 16,803,397 |  |  | $ | 32,750 |  |  | $ | 22,177 |  |  | $ | 122,874 |  |  | $ | 225,636 |  |  | $ | 17,206,834 |

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