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Loans Held for Investment (Tables) | 9 Months Ended
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Sep. 30, 2022
Receivables [Abstract] |
Schedule of Loans by Class | The following table presents loans by segment as of the dates indicated:
| September 30, 2022 |  | December 31, 2021
Real estate loans: |  |  |
Commercial | $ | 8,026.9 |  |  | $ | 3,971.5 |
Construction loans: |  |  |
Land acquisition & development | 393.2 |  |  | 247.8 |
Residential | 501.4 |  |  | 262.0 |
Commercial | 1,128.4 |  |  | 498.0 |
Total construction loans | 2,023.0 |  |  | 1,007.8 |
Residential | 2,127.7 |  |  | 1,538.2 |
Agricultural | 800.9 |  |  | 213.9 |
Total real estate loans | 12,978.5 |  |  | 6,731.4 |
Consumer loans: |  |  |
Indirect | 780.8 |  |  | 737.6 |
Direct and advance lines | 155.0 |  |  | 129.2 |
Credit card | 74.2 |  |  | 64.9 |
Total consumer loans | 1,010.0 |  |  | 931.7 |
Commercial | 2,966.1 |  |  | 1,475.5 |
Agricultural | 658.2 |  |  | 203.9 |
Other, including overdrafts | 3.8 |  |  | 1.5 |
Loans held for investment | 17,616.6 |  |  | 9,344.0 |
Deferred loan fees and costs | (13.1) |  |  | (12.3) |
Loans held for investment, net of deferred fees and costs | 17,603.5 |  |  | 9,331.7 |
Allowance for credit losses | (213.0) |  |  | (122.3) |
Net loans held for investment | $ | 17,390.5 |  |  | $ | 9,209.4 |
Schedule of Allowance for Loan Losses by Portfolio Segment | The following tables represent, by loan portfolio segment, the activity in the allowance for credit losses for loans held for investment:
Three Months Ended September 30, 2022 | Beginning Balance | Provisional ACL Recorded for PCD loans | Provision for (reversal of) Credit Losses | Loans Charged-Off | Recoveries Collected | Ending Balance
Allowance for credit losses (1) |  |  |  |  |  |
Real estate: |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |
Non-owner occupied | $ | 29.5 |  | $ | — |  | $ | (5.5) |  | $ | (0.1) |  | $ | — |  | $ | 23.9 |
Owner occupied | 26.6 |  | — |  | (3.7) |  | — |  | 1.8 |  | 24.7 |
Multi-family | 33.4 |  | — |  | (2.6) |  | (5.7) |  | — |  | 25.1 |
Total commercial real estate | 89.5 |  | — |  | (11.8) |  | (5.8) |  | 1.8 |  | 73.7 |
Construction: |  |  |  |  |  |
Land acquisition & development | 0.8 |  | — |  | (0.2) |  | — |  | 0.1 |  | 0.7 |
Residential construction | 3.4 |  | — |  | (0.3) |  | — |  | — |  | 3.1 |
Commercial construction | 14.9 |  | — |  | 16.4 |  | (6.6) |  | — |  | 24.7 |
Total construction | 19.1 |  | — |  | 15.9 |  | (6.6) |  | 0.1 |  | 28.5 |
Residential real estate: |  |  |  |  |  |
Residential 1-4 family | 18.2 |  | — |  | 0.9 |  | — |  | — |  | 19.1 |
Home equity and HELOC | 1.5 |  | — |  | 0.1 |  | (0.1) |  | 0.1 |  | 1.6 |
Total residential real estate | 19.7 |  | — |  | 1.0 |  | (0.1) |  | 0.1 |  | 20.7 |
Agricultural real estate | 5.4 |  | — |  | 0.4 |  | — |  | — |  | 5.8 |
Total real estate | 133.7 |  | — |  | 5.5 |  | (12.5) |  | 2.0 |  | 128.7 |
Consumer: |  |  |  |  |  |
Indirect | 13.1 |  | — |  | 1.6 |  | (1.2) |  | 0.6 |  | 14.1 |
Direct and advance lines | 5.0 |  | — |  | 1.3 |  | (1.4) |  | 0.4 |  | 5.3 |
Credit card | 2.2 |  | — |  | 0.3 |  | (0.3) |  | 0.2 |  | 2.4 |
Total consumer | 20.3 |  | — |  | 3.2 |  | (2.9) |  | 1.2 |  | 21.8 |
Commercial: |  |  |  |  |  |
Commercial and floor plans | 54.1 |  | — |  | (2.2) |  | (0.5) |  | 1.0 |  | 52.4 |
Commercial purpose secured by 1-4 family | 5.5 |  | — |  | 0.4 |  | — |  | — |  | 5.9 |
Credit card | 0.3 |  | — |  | 0.2 |  | (0.3) |  | — |  | 0.2 |
Total commercial | 59.9 |  | — |  | (1.6) |  | (0.8) |  | 1.0 |  | 58.5 |
Agricultural: |  |  |  |  |  |
Agricultural | 6.5 |  | — |  | (2.5) |  | — |  | — |  | 4.0 |
Total agricultural | 6.5 |  | — |  | (2.5) |  | — |  | — |  | 4.0 |
Total allowance for credit losses | $ | 220.4 |  | $ | — |  | $ | 4.6 |  | $ | (16.2) |  | $ | 4.2 |  | $ | 213.0 |
(1) Amounts presented exclude the allowance for credit losses related to unfunded commitments. These amounts are included in Note “Financial Instruments with Off-Balance Sheet Risk” and the allowance for credit losses related to investment securities which are included in Note “Investment Securities” included in this report.
Nine Months Ended September 30, 2022 | Beginning Balance | Provisional ACL Recorded for PCD loans | Provision for (reversal of) Credit Losses (2) | Loans Charged-Off | Recoveries Collected | Ending Balance
Allowance for credit losses (1) |  |  |  |  |  |
Real estate: |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |
Non-owner occupied | $ | 17.3 |  | $ | 17.2 |  | $ | (7.6) |  | $ | (3.0) |  | $ | — |  | $ | 23.9 |
Owner occupied | 13.3 |  | 9.5 |  | 2.3 |  | (2.2) |  | 1.8 |  | 24.7 |
Multi-family | 13.3 |  | 10.9 |  | 5.9 |  | (5.7) |  | 0.7 |  | 25.1 |
Total commercial real estate | 43.9 |  | 37.6 |  | 0.6 |  | (10.9) |  | 2.5 |  | 73.7 |
Construction: |  |  |  |  |  |
Land acquisition & development | 0.5 |  | 3.4 |  | (0.8) |  | (2.7) |  | 0.3 |  | 0.7 |
Residential construction | 2.4 |  | — |  | 0.7 |  | — |  | — |  | 3.1 |
Commercial construction | 6.0 |  | 0.2 |  | 25.1 |  | (6.6) |  | — |  | 24.7 |
Total construction | 8.9 |  | 3.6 |  | 25.0 |  | (9.3) |  | 0.3 |  | 28.5 |
Residential real estate: |  |  |  |  |  |
Residential 1-4 family | 13.4 |  | 0.1 |  | 5.4 |  | (0.1) |  | 0.3 |  | 19.1 |
Home equity and HELOC | 1.2 |  | — |  | 0.1 |  | (0.1) |  | 0.4 |  | 1.6 |
Total residential real estate | 14.6 |  | 0.1 |  | 5.5 |  | (0.2) |  | 0.7 |  | 20.7 |
Agricultural real estate | 1.9 |  | 2.3 |  | 1.7 |  | (0.2) |  | 0.1 |  | 5.8 |
Total real estate | 69.3 |  | 43.6 |  | 32.8 |  | (20.6) |  | 3.6 |  | 128.7 |
Consumer: |  |  |  |  |  |
Indirect | 14.3 |  | — |  | 0.9 |  | (2.9) |  | 1.8 |  | 14.1 |
Direct and advance lines | 4.6 |  | — |  | 1.7 |  | (2.8) |  | 1.8 |  | 5.3 |
Credit card | 2.2 |  | — |  | 1.6 |  | (1.8) |  | 0.4 |  | 2.4 |
Total consumer | 21.1 |  | — |  | 4.2 |  | (7.5) |  | 4.0 |  | 21.8 |
Commercial: |  |  |  |  |  |
Commercial and floor plans | 27.1 |  | 11.2 |  | 18.1 |  | (5.8) |  | 1.8 |  | 52.4 |
Commercial purpose secured by 1-4 family | 4.4 |  | 0.2 |  | 1.2 |  | — |  | 0.1 |  | 5.9 |
Credit card | 0.1 |  | — |  | 0.6 |  | (0.5) |  | — |  | 0.2 |
Total commercial | 31.6 |  | 11.4 |  | 19.9 |  | (6.3) |  | 1.9 |  | 58.5 |
Agricultural: |  |  |  |  |  |
Agricultural | 0.3 |  | 4.5 |  | 3.3 |  | (5.4) |  | 1.3 |  | 4.0 |
Total agricultural | 0.3 |  | 4.5 |  | 3.3 |  | (5.4) |  | 1.3 |  | 4.0 |
Total allowance for credit losses | $ | 122.3 |  | $ | 59.5 |  | $ | 60.2 |  | $ | (39.8) |  | $ | 10.8 |  | $ | 213.0 |
(1) Amounts presented are exclusive of the allowance for credit losses related to unfunded commitments which are included in Note “Financial Instruments with Off-Balance Sheet Risk” included in this report.
(2) Amounts include $68.3 million related to the acquired GWB non-PCD loans.
Three Months Ended September 30, 2021 | Beginning Balance |  | Provision for (reversal of) Credit Losses | Loans Charged-Off | Recoveries Collected | Ending Balance
Allowance for credit losses (1) |  |  |  |  |  |
Real estate: |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |
Non-owner occupied | $ | 22.9 |  |  | $ | 1.1 |  | $ | — |  | $ | — |  | $ | 24.0 |
Owner occupied | 16.6 |  |  | (0.6) |  | — |  | — |  | 16.0 |
Multi-family | 11.6 |  |  | 0.2 |  | — |  | — |  | 11.8 |
Total commercial real estate | 51.1 |  |  | 0.7 |  | — |  | — |  | 51.8 |
Construction: |  |  |  |  |  |
Land acquisition & development | 1.0 |  |  | (0.2) |  | — |  | 0.1 |  | 0.9 |
Residential construction | 1.5 |  |  | 0.3 |  | — |  | — |  | 1.8 |
Commercial construction | 8.0 |  |  | (1.3) |  | — |  | — |  | 6.7 |
Total construction | 10.5 |  |  | (1.2) |  | — |  | 0.1 |  | 9.4 |
Residential real estate: |  |  |  |  |  |
Residential 1-4 family | 13.4 |  |  | (0.2) |  | — |  | — |  | 13.2 |
Home equity and HELOC | 1.4 |  |  | (0.1) |  | — |  | 0.1 |  | 1.4 |
Total residential real estate | 14.8 |  |  | (0.3) |  | — |  | 0.1 |  | 14.6 |
Agricultural real estate | 3.0 |  |  | 0.1 |  | — |  | — |  | 3.1 |
Total real estate | 79.4 |  |  | (0.7) |  | — |  | 0.2 |  | 78.9 |
Consumer: |  |  |  |  |  |
Indirect | 15.8 |  |  | (0.1) |  | (0.8) |  | 0.5 |  | 15.4 |
Direct and advance lines | 4.6 |  |  | 0.5 |  | (0.8) |  | 0.4 |  | 4.7 |
Credit card | 1.6 |  |  | 0.4 |  | (0.4) |  | 0.2 |  | 1.8 |
Total consumer | 22.0 |  |  | 0.8 |  | (2.0) |  | 1.1 |  | 21.9 |
Commercial: |  |  |  |  |  |
Commercial and floor plans | 29.0 |  |  | 0.3 |  | (0.1) |  | 0.2 |  | 29.4 |
Commercial purpose secured by 1-4 family | 4.4 |  |  | (0.2) |  | — |  | — |  | 4.2 |
Credit card | 0.3 |  |  | — |  | — |  | — |  | 0.3 |
Total commercial | 33.7 |  |  | 0.1 |  | (0.1) |  | 0.2 |  | 33.9 |
Agricultural: |  |  |  |  |  |
Agricultural | 0.4 |  |  | — |  | — |  | — |  | 0.4 |
Total agricultural | 0.4 |  |  | — |  | — |  | — |  | 0.4 |
Total allowance for credit losses | $ | 135.5 |  |  | $ | 0.2 |  | $ | (2.1) |  | $ | 1.5 |  | $ | 135.1 |
(1) Amounts presented exclude the allowance for credit losses related to unfunded commitments. These amounts are included in Note “Financial Instruments with Off-Balance Sheet Risk” included in this report.
Nine Months Ended September 30, 2021 | Beginning Balance |  | Provision for (reversal of) Credit Losses | Loans Charged-Off | Recoveries Collected | Ending Balance
Allowance for credit losses (1) |  |  |  |  |  |
Real estate: |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |
Non-owner occupied | $ | 25.5 |  |  | $ | (1.6) |  | $ | — |  | $ | 0.1 |  | $ | 24.0 |
Owner occupied | 18.3 |  |  | — |  | (2.3) |  | — |  | 16.0 |
Multi-family | 11.0 |  |  | 0.8 |  | — |  | — |  | 11.8 |
Total commercial real estate | 54.8 |  |  | (0.8) |  | (2.3) |  | 0.1 |  | 51.8 |
Construction: |  |  |  |  |  |
Land acquisition & development | 1.3 |  |  | (0.8) |  | (0.1) |  | 0.5 |  | 0.9 |
Residential construction | 1.6 |  |  | 0.3 |  | (0.1) |  | — |  | 1.8 |
Commercial construction | 7.3 |  |  | (0.6) |  | (0.1) |  | 0.1 |  | 6.7 |
Total construction | 10.2 |  |  | (1.1) |  | (0.3) |  | 0.6 |  | 9.4 |
Residential real estate: |  |  |  |  |  |
Residential 1-4 family | 11.4 |  |  | 1.8 |  | — |  | — |  | 13.2 |
Home equity and HELOC | 1.4 |  |  | (0.2) |  | (0.1) |  | 0.3 |  | 1.4 |
Total residential real estate | 12.8 |  |  | 1.6 |  | (0.1) |  | 0.3 |  | 14.6 |
Agricultural real estate | 2.7 |  |  | 0.4 |  | — |  | — |  | 3.1 |
Total real estate | 80.5 |  |  | 0.1 |  | (2.7) |  | 1.0 |  | 78.9 |
Consumer: |  |  |  |  |  |
Indirect | 16.7 |  |  | (0.3) |  | (2.9) |  | 1.9 |  | 15.4 |
Direct and advance lines | 4.6 |  |  | 1.2 |  | (2.0) |  | 0.9 |  | 4.7 |
Credit card | 2.6 |  |  | — |  | (1.4) |  | 0.6 |  | 1.8 |
Total consumer | 23.9 |  |  | 0.9 |  | (6.3) |  | 3.4 |  | 21.9 |
Commercial: |  |  |  |  |  |
Commercial and floor plans | 34.2 |  |  | (4.9) |  | (2.2) |  | 2.3 |  | 29.4 |
Commercial purpose secured by 1-4 family | 4.7 |  |  | (0.8) |  | (0.1) |  | 0.4 |  | 4.2 |
Credit card | 0.3 |  |  | 0.2 |  | (0.3) |  | 0.1 |  | 0.3 |
Total commercial | 39.2 |  |  | (5.5) |  | (2.6) |  | 2.8 |  | 33.9 |
Agricultural: |  |  |  |  |  |
Agricultural | 0.7 |  |  | (0.1) |  | (0.2) |  | — |  | 0.4 |
Total agricultural | 0.7 |  |  | (0.1) |  | (0.2) |  | — |  | 0.4 |
Total allowance for credit losses | $ | 144.3 |  |  | $ | (4.6) |  | $ | (11.8) |  | $ | 7.2 |  | $ | 135.1 |
(1) Amounts presented are exclusive of the allowance for credit losses related to unfunded commitments which are included in Note “Financial Instruments with Off-Balance Sheet Risk” included in this report.
Schedule of Recorded Investment in Impaired Loans | The following tables present the amortized cost basis of collateral-dependent loans by class of loans as of the dates indicated:
| Collateral Type
As of September 30, 2022 | Business Assets | Real Property | Other | Total
Real estate | $ | 2.2 |  | $ | 39.1 |  | $ | — |  | $ | 41.3 |
Commercial | 1.4 |  | 4.9 |  | — |  | 6.3 |
Agricultural | 0.3 |  | 9.7 |  | — |  | 10.0 |
Total collateral-dependent | $ | 3.9 |  | $ | 53.7 |  | $ | — |  | $ | 57.6 |
| Collateral Type
As of December 31, 2021 | Business Assets | Real Property | Other | Total
Real estate | $ | 1.2 |  | $ | 7.0 |  | $ | — |  | $ | 8.2 |
Commercial | 1.8 |  | 1.0 |  | — |  | 2.8 |
Agricultural | — |  | 0.7 |  | — |  | 0.7 |
Total collateral-dependent | $ | 3.0 |  | $ | 8.7 |  | $ | — |  | $ | 11.7 |
Schedule of Recorded Investment in Past Due Loans by Class | Loans are considered past due if the required principal and interest payments have not been received as of the date such payments were due. Loans classified in the following table as greater than 90 days past due continue to accrue interest. The following tables present the contractual aging of the Company’s recorded amortized cost basis in loans by portfolio as of the dates indicated.
|  |  |  | Total Loans |  |  |  |
| 30 - 59 | 60 - 89 | > 90 | 30 or More |  |  |  |
| Days | Days | Days | Days | Current | Non-accrual | Total |
As of September 30, 2022 | Past Due | Past Due | Past Due | Past Due | Loans | Loans (1) | Loans |
Real estate |  |  |  |  |  |  |  |
Commercial | $ | 9.7 |  | $ | 2.7 |  | $ | 1.4 |  | $ | 13.8 |  | $ | 7,986.6 |  | $ | 26.5 |  | $ | 8,026.9 |  |
Construction: |  |  |  |  |  |  |  |
Land acquisition & development | 0.6 |  | 0.4 |  | 0.2 |  | 1.2 |  | 388.1 |  | 3.9 |  | 393.2 |  |
Residential | 3.9 |  | — |  | 0.4 |  | 4.3 |  | 497.1 |  | — |  | 501.4 |  |
Commercial | 6.8 |  | — |  | — |  | 6.8 |  | 1,121.6 |  | — |  | 1,128.4 |  |
Total construction loans | 11.3 |  | 0.4 |  | 0.6 |  | 12.3 |  | 2,006.8 |  | 3.9 |  | 2,023.0 |  |
Residential | 1.1 |  | 3.4 |  | 1.2 |  | 5.7 |  | 2,115.6 |  | 6.4 |  | 2,127.7 |  |
Agricultural | 1.3 |  | — |  | 0.7 |  | 2.0 |  | 783.3 |  | 15.6 |  | 800.9 |  |
Total real estate loans | 23.4 |  | 6.5 |  | 3.9 |  | 33.8 |  | 12,892.3 |  | 52.4 |  | 12,978.5 |  |
Consumer: |  |  |  |  |  |  |  |
Indirect consumer | 6.0 |  | 1.3 |  | 0.2 |  | 7.5 |  | 771.3 |  | 2.0 |  | 780.8 |  |
Other consumer | 0.7 |  | 0.2 |  | 0.1 |  | 1.0 |  | 153.9 |  | 0.1 |  | 155.0 |  |
Credit card | 0.6 |  | 0.4 |  | 0.5 |  | 1.5 |  | 72.7 |  | — |  | 74.2 |  |
Total consumer loans | 7.3 |  | 1.9 |  | 0.8 |  | 10.0 |  | 997.9 |  | 2.1 |  | 1,010.0 |  |
Commercial | 9.5 |  | 1.7 |  | 1.8 |  | 13.0 |  | 2,941.4 |  | 11.7 |  | 2,966.1 |  |
Agricultural | 2.1 |  | 0.1 |  | 0.1 |  | 2.3 |  | 642.7 |  | 13.2 |  | 658.2 |  |
Other, including overdrafts | — |  | — |  | — |  | — |  | 3.8 |  | — |  | 3.8 |  |
Loans held for investment | $ | 42.3 |  | $ | 10.2 |  | $ | 6.6 |  | $ | 59.1 |  | $ | 17,478.1 |  | $ | 79.4 |  | $ | 17,616.6 |  |
|  |  |  | Total Loans |  |  |  |
| 30 - 59 | 60 - 89 | > 90 | 30 or More |  |  |  |
| Days | Days | Days | Days | Current | Non-accrual | Total |
As of December 31, 2021 | Past Due | Past Due | Past Due | Past Due | Loans | Loans (1) | Loans |
Real estate |  |  |  |  |  |  |  |
Commercial | $ | 1.1 |  | $ | 1.0 |  | $ | 0.6 |  | $ | 2.7 |  | $ | 3,960.8 |  | $ | 8.0 |  | $ | 3,971.5 |  |
Construction: |  |  |  |  |  |  |  |
Land acquisition & development | 0.2 |  | — |  | — |  | 0.2 |  | 246.9 |  | 0.7 |  | 247.8 |  |
Residential | 4.2 |  | — |  | — |  | 4.2 |  | 257.8 |  | — |  | 262.0 |  |
Commercial | — |  | — |  | — |  | — |  | 498.0 |  | — |  | 498.0 |  |
Total construction loans | 4.4 |  | — |  | — |  | 4.4 |  | 1,002.7 |  | 0.7 |  | 1,007.8 |  |
Residential | 3.0 |  | 0.8 |  | 0.1 |  | 3.9 |  | 1,531.4 |  | 2.9 |  | 1,538.2 |  |
Agricultural | 1.9 |  | 0.2 |  | — |  | 2.1 |  | 206.9 |  | 4.9 |  | 213.9 |  |
Total real estate loans | 10.4 |  | 2.0 |  | 0.7 |  | 13.1 |  | 6,701.8 |  | 16.5 |  | 6,731.4 |  |
Consumer: |  |  |  |  |  |  |  |
Indirect consumer | 5.1 |  | 1.4 |  | 0.4 |  | 6.9 |  | 729.0 |  | 1.7 |  | 737.6 |  |
Other consumer | 0.5 |  | 0.2 |  | 0.1 |  | 0.8 |  | 128.3 |  | 0.1 |  | 129.2 |  |
Credit card | 0.6 |  | 0.2 |  | 0.5 |  | 1.3 |  | 63.6 |  | — |  | 64.9 |  |
Total consumer loans | 6.2 |  | 1.8 |  | 1.0 |  | 9.0 |  | 920.9 |  | 1.8 |  | 931.7 |  |
Commercial | 4.9 |  | 0.7 |  | 1.1 |  | 6.7 |  | 1,463.8 |  | 5.0 |  | 1,475.5 |  |
Agricultural | 0.7 |  | — |  | — |  | 0.7 |  | 201.6 |  | 1.6 |  | 203.9 |  |
Other, including overdrafts | — |  | — |  | — |  | — |  | 1.5 |  | — |  | 1.5 |  |
Loans held for investment | $ | 22.2 |  | $ | 4.5 |  | $ | 2.8 |  | $ | 29.5 |  | $ | 9,289.6 |  | $ | 24.9 |  | $ | 9,344.0 |  |
(1) As of September 30, 2022 and December 31, 2021, none of our non-accrual loans were earning interest income. Additionally, no material interest income was recognized on non-accrual loans during the three and the nine months ended September 30, 2022 and 2021, respectively. There were $0.6 million and no reversals of accrued interest at September 30, 2022 and September 30, 2021. respectively.
Financing Receivable, Troubled Debt Restructuring | The Company had $48.1 million and $71.7 million of new troubled debt restructurings during the three and the nine months ended September 30, 2022, respectively.
| Number of Notes |  | Type of Concession | Principal Balance at Restructure
Three Months Ended September 30, 2022 | Interest only period | Extension of term or amortization schedule | Interest rate adjustment | Other (1)
Commercial real estate | 1 |  | $ | — |  | $ | — |  | $ | — |  | $ | 46.1 |  | $ | 46.1 |
Agricultural real estate | 1 |  | — |  | 0.1 |  | — |  | — |  | 0.1 |
Commercial | 1 |  | — |  | 1.9 |  | — |  | — |  | 1.9 |
Total loans restructured during period | 3 |  | $ | — |  | $ | 2.0 |  | $ | — |  | $ | 46.1 |  | $ | 48.1 |
(1) Other includes concessions that reduce or defer payments for a specified period of time and/or concessions that do not fit into other designated categories.
| Number of Notes |  | Type of Concession | Principal Balance at Restructure
Nine Months Ended September 30, 2022 | Interest only period | Extension of term or amortization schedule | Interest rate adjustment | Other (1)
Commercial real estate | 4 |  | $ | 3.2 |  | $ | 4.2 |  | $ | — |  | $ | 46.3 |  | $ | 53.7 |
Residential real estate | 2 |  | — |  | 0.6 |  | — |  | — |  | 0.6 |
Agriculture real estate | 2 |  | — |  | 9.0 |  | — |  | — |  | 9.0 |
Commercial | 3 |  | — |  | 1.9 |  | — |  | 0.6 |  | 2.5 |
Agriculture | 1 |  | — |  | — |  | — |  | 5.9 |  | 5.9 |
Total loans restructured during period | 12 |  | $ | 3.2 |  | $ | 15.7 |  | $ | — |  | $ | 52.8 |  | $ | 71.7 |
(1) Other includes concessions that reduce or defer payments for a specified period of time and/or concessions that do not fit into other designated categories.
Schedule of Acquired Loans with Credit Impairment | The following table reconciles the par value, or initial amortized cost, of PCD loans acquired in the GWB acquisition as of the date of the acquisition with the purchase price (or initial fair value of the loans) as amended for measurement period adjustments as of September 30, 2022:
Purchase price (initial fair value) | $ | 623.3 |
Allowance for credit losses (1) | 298.2 |
Discount attributable to other factors (2) | 57.7 |
Par value (unpaid principal balance) | $ | 979.2 |
(1) For acquired PCD loans, an allowance of $298.2 million was required with a corresponding increase to the amortized cost basis as of the acquisition date. For PCD loans where all or a portion of the loan balance had been previously written-off by GWB, or would be subject to write-off under the Company’s charge-off policy, a CECL allowance of $238.7 million, included as part of the grossed-up loan balance at acquisition was immediately written-off. The net impact to the allowance for PCD assets on the acquisition date was $59.5 million. (2) Non-credit discount includes the difference between the amortized cost basis and the unpaid principal balance of $39.6 million established on GWB PCD loans acquired and interest applied to principal of $18.1 million.
Schedule of Recorded Investment in Criticized Loans by Class and Credit Quality Indicator | The Company evaluates the credit quality and loan performance for the allowance for credit loan losses of the following segments based on the aforementioned risk scale for the periods indicated:
| September 30, 2022 |  |  |
| Term Loans Amortized Cost Basis by Origination Year |  |  |
Risk by Collateral | 2022 | 2021 | 2020 | 2019 | 2018 | Prior | Revolving Loans Amortized Cost Basis |  | Total
Commercial real estate non-owner occupied: |  |  |  |  |  |  |  |  |
Pass | $ | 784.9 |  | $ | 784.8 |  | $ | 666.7 |  | $ | 463.9 |  | $ | 279.4 |  | $ | 913.3 |  | $ | 27.5 |  |  | $ | 3,920.5 |
Special mention | 6.0 |  | 4.4 |  | 0.4 |  | 4.7 |  | 8.3 |  | 19.8 |  | — |  |  | 43.6 |
Substandard | 3.5 |  | 33.2 |  | 10.7 |  | 18.9 |  | 20.1 |  | 9.5 |  | — |  |  | 95.9 |
Doubtful | — |  | — |  | — |  | — |  | 1.8 |  | — |  | — |  |  | 1.8 |
Total | $ | 794.4 |  | $ | 822.4 |  | $ | 677.8 |  | $ | 487.5 |  | $ | 309.6 |  | $ | 942.6 |  | $ | 27.5 |  |  | $ | 4,061.8 |
Commercial real estate owner occupied: |  |  |  |  |  |  |  |  |
Pass | $ | 621.4 |  | $ | 757.4 |  | $ | 552.2 |  | $ | 282.9 |  | $ | 177.4 |  | $ | 589.9 |  | $ | 16.3 |  |  | $ | 2,997.5 |
Special mention | 5.2 |  | 8.8 |  | 1.5 |  | 11.1 |  | 2.8 |  | 9.8 |  | 0.3 |  |  | 39.5 |
Substandard | 12.1 |  | 3.0 |  | 2.3 |  | 4.6 |  | 2.8 |  | 17.8 |  | 0.4 |  |  | 43.0 |
Doubtful | 0.4 |  | 1.5 |  | — |  | — |  | 7.9 |  | 2.0 |  | — |  |  | 11.8 |
Total | $ | 639.1 |  | $ | 770.7 |  | $ | 556.0 |  | $ | 298.6 |  | $ | 190.9 |  | $ | 619.5 |  | $ | 17.0 |  |  | $ | 3,091.8 |
Commercial multi-family: |  |  |  |  |  |  |  |  |
Pass | $ | 267.4 |  | $ | 209.6 |  | $ | 188.8 |  | $ | 52.5 |  | $ | 35.7 |  | $ | 115.7 |  | $ | 1.5 |  |  | $ | 871.2 |
Special mention | — |  | — |  | — |  | — |  | — |  | 1.8 |  | — |  |  | 1.8 |
Substandard | — |  | — |  | — |  | — |  | — |  | 0.3 |  | — |  |  | 0.3 |
Total | $ | 267.4 |  | $ | 209.6 |  | $ | 188.8 |  | $ | 52.5 |  | $ | 35.7 |  | $ | 117.8 |  | $ | 1.5 |  |  | $ | 873.3 |
Land, acquisition and development: |  |  |  |  |  |  |  |  |
Pass | $ | 122.7 |  | $ | 141.0 |  | $ | 31.7 |  | $ | 25.6 |  | $ | 12.4 |  | $ | 30.1 |  | $ | 17.7 |  |  | $ | 381.2 |
Special mention | 6.7 |  | — |  | — |  | — |  | 0.2 |  | 0.3 |  | — |  |  | 7.2 |
Substandard | — |  | 0.8 |  | 0.2 |  | — |  | — |  | 0.6 |  | — |  |  | 1.6 |
Doubtful | — |  | 3.2 |  | — |  | — |  | — |  | — |  | — |  |  | 3.2 |
Total | $ | 129.4 |  | $ | 145.0 |  | $ | 31.9 |  | $ | 25.6 |  | $ | 12.6 |  | $ | 31.0 |  | $ | 17.7 |  |  | $ | 393.2 |
Residential construction: |  |  |  |  |  |  |  |  |
Pass | $ | 104.2 |  | $ | 133.9 |  | $ | 0.4 |  | $ | 9.2 |  | $ | 0.4 |  | $ | 5.5 |  | $ | 247.0 |  |  | $ | 500.6 |
Substandard | — |  | 0.4 |  | — |  | — |  | — |  | 0.4 |  | — |  |  | 0.8 |
Total | $ | 104.2 |  | $ | 134.3 |  | $ | 0.4 |  | $ | 9.2 |  | $ | 0.4 |  | $ | 5.9 |  | $ | 247.0 |  |  | $ | 501.4 |
Commercial construction: |  |  |  |  |  |  |  |  |
Pass | $ | 358.1 |  | $ | 469.0 |  | $ | 180.9 |  | $ | 76.2 |  | $ | 0.5 |  | $ | — |  | $ | 15.6 |  |  | $ | 1,100.3 |
Special mention | 2.1 |  | — |  | 23.1 |  | — |  | — |  | — |  | — |  |  | 25.2 |
Substandard | 2.9 |  | — |  | — |  | — |  | — |  | — |  | — |  |  | 2.9 |
Total | $ | 363.1 |  | $ | 469.0 |  | $ | 204.0 |  | $ | 76.2 |  | $ | 0.5 |  | $ | — |  | $ | 15.6 |  |  | $ | 1,128.4 |
Agricultural real estate: |  |  |  |  |  |  |  |  |
Pass | $ | 162.5 |  | $ | 175.6 |  | $ | 119.5 |  | $ | 67.3 |  | $ | 48.0 |  | $ | 111.9 |  | $ | 28.7 |  |  | $ | 713.5 |
Special mention | 2.0 |  | 2.8 |  | 2.3 |  | 2.3 |  | 9.6 |  | 3.3 |  | 11.2 |  |  | 33.5 |
Substandard | 1.1 |  | 13.9 |  | 3.6 |  | 3.4 |  | 3.2 |  | 14.2 |  | 11.4 |  |  | 50.8 |
Doubtful | — |  | — |  | 3.1 |  | — |  | — |  | — |  | — |  |  | 3.1 |
Total | $ | 165.6 |  | $ | 192.3 |  | $ | 128.5 |  | $ | 73.0 |  | $ | 60.8 |  | $ | 129.4 |  | $ | 51.3 |  |  | $ | 800.9 |
Commercial and floor plans: |  |  |  |  |  |  |  |  |
Pass | $ | 415.9 |  | $ | 406.3 |  | $ | 233.4 |  | $ | 138.5 |  | $ | 130.3 |  | $ | 178.9 |  | $ | 707.5 |  |  | $ | 2,210.8 |
Special mention | 10.1 |  | 9.6 |  | 2.1 |  | 3.9 |  | 1.4 |  | 5.2 |  | 64.5 |  |  | 96.8 |
Substandard | 8.0 |  | 1.2 |  | 3.4 |  | 2.7 |  | 3.5 |  | 2.4 |  | 6.6 |  |  | 27.8 |
Doubtful | 0.3 |  | 4.7 |  | — |  | — |  | — |  | — |  | — |  |  | 5.0 |
Total | $ | 434.3 |  | $ | 421.8 |  | $ | 238.9 |  | $ | 145.1 |  | $ | 135.2 |  | $ | 186.5 |  | $ | 778.6 |  |  | $ | 2,340.4 |
| September 30, 2022 |  |  |
| Term Loans Amortized Cost Basis by Origination Year |  |  |
Risk by Collateral | 2022 | 2021 | 2020 | 2019 | 2018 | Prior | Revolving Loans Amortized Cost Basis |  | Total
Commercial purpose secured by 1-4 family: |  |  |  |  |  |  |  |  |
Pass | $ | 155.8 |  | $ | 140.4 |  | $ | 71.6 |  | $ | 31.4 |  | $ | 31.0 |  | $ | 43.2 |  | $ | 29.9 |  |  | $ | 503.3 |
Special mention | 0.2 |  | 1.1 |  | 2.3 |  | 0.2 |  | 1.5 |  | 0.3 |  | — |  |  | 5.6 |
Substandard | 0.2 |  | 0.3 |  | 0.1 |  | 0.3 |  | 0.9 |  | 1.2 |  | 0.1 |  |  | 3.1 |
Total | $ | 156.2 |  | $ | 141.8 |  | $ | 74.0 |  | $ | 31.9 |  | $ | 33.4 |  | $ | 44.7 |  | $ | 30.0 |  |  | $ | 512.0 |
Agricultural: |  |  |  |  |  |  |  |  |
Pass | $ | 107.6 |  | $ | 70.9 |  | $ | 35.0 |  | $ | 12.8 |  | $ | 9.9 |  | $ | 1.5 |  | $ | 356.3 |  |  | $ | 594.0 |
Special mention | 1.5 |  | 3.4 |  | 0.6 |  | 1.2 |  | 0.7 |  | — |  | 12.1 |  |  | 19.5 |
Substandard | 23.1 |  | 6.5 |  | 5.0 |  | 0.9 |  | 4.2 |  | 1.1 |  | 1.4 |  |  | 42.2 |
Doubtful | — |  | 0.6 |  | — |  | — |  | — |  | — |  | — |  |  | 0.6 |
Total | $ | 132.2 |  | $ | 81.4 |  | $ | 40.6 |  | $ | 14.9 |  | $ | 14.8 |  | $ | 2.6 |  | $ | 369.8 |  |  | $ | 656.3 |
| December 31, 2021 |  |  |
| Term Loans Amortized Cost Basis by Origination Year |  |  |
Risk by Collateral | 2021 | 2020 | 2019 | 2018 | 2017 | Prior | Revolving Loans Amortized Cost Basis |  | Total
Commercial real estate non-owner occupied: |  |  |  |  |  |  |  |  |
Pass | $ | 507.9 |  | $ | 452.2 |  | $ | 237.9 |  | $ | 150.4 |  | $ | 76.3 |  | $ | 409.0 |  | $ | 15.3 |  |  | $ | 1,849.0 |
Special mention | 0.2 |  | 3.1 |  | 2.1 |  | — |  | — |  | 3.6 |  | — |  |  | 9.0 |
Substandard | 3.9 |  | 15.3 |  | 2.3 |  | 0.7 |  | 1.0 |  | 12.4 |  | — |  |  | 35.6 |
Total | $ | 512.0 |  | $ | 470.6 |  | $ | 242.3 |  | $ | 151.1 |  | $ | 77.3 |  | $ | 425.0 |  | $ | 15.3 |  |  | $ | 1,893.6 |
Commercial real estate owner occupied: |  |  |  |  |  |  |  |  |
Pass | $ | 452.7 |  | $ | 314.9 |  | $ | 235.0 |  | $ | 151.0 |  | $ | 94.5 |  | $ | 322.5 |  | $ | 14.2 |  |  | $ | 1,584.8 |
Special mention | 1.3 |  | 3.2 |  | 1.5 |  | 7.4 |  | 3.5 |  | 13.8 |  | — |  |  | 30.7 |
Substandard | 3.8 |  | 4.3 |  | 4.7 |  | 5.4 |  | 2.7 |  | 20.3 |  | — |  |  | 41.2 |
Total | $ | 457.8 |  | $ | 322.4 |  | $ | 241.2 |  | $ | 163.8 |  | $ | 100.7 |  | $ | 356.6 |  | $ | 14.2 |  |  | $ | 1,656.7 |
Commercial multi-family: |  |  |  |  |  |  |  |  |
Pass | $ | 129.1 |  | $ | 118.6 |  | $ | 43.9 |  | $ | 15.4 |  | $ | 36.0 |  | $ | 76.7 |  | $ | 1.5 |  |  | $ | 421.2 |
Total | $ | 129.1 |  | $ | 118.6 |  | $ | 43.9 |  | $ | 15.4 |  | $ | 36.0 |  | $ | 76.7 |  | $ | 1.5 |  |  | $ | 421.2 |
Land, acquisition and development: |  |  |  |  |  |  |  |  |
Pass | $ | 113.0 |  | $ | 41.5 |  | $ | 34.2 |  | $ | 14.8 |  | $ | 19.8 |  | $ | 20.8 |  | $ | 1.2 |  |  | $ | 245.3 |
Special mention | — |  | 0.1 |  | — |  | — |  | 0.1 |  | 0.3 |  | — |  |  | 0.5 |
Substandard | 0.8 |  | 0.2 |  | — |  | 0.6 |  | 0.3 |  | 0.1 |  | — |  |  | 2.0 |
Total | $ | 113.8 |  | $ | 41.8 |  | $ | 34.2 |  | $ | 15.4 |  | $ | 20.2 |  | $ | 21.2 |  | $ | 1.2 |  |  | $ | 247.8 |
Residential construction: |  |  |  |  |  |  |  |  |
Pass | $ | 112.4 |  | $ | 7.0 |  | $ | 13.7 |  | $ | 0.9 |  | $ | — |  | $ | — |  | $ | 127.2 |  |  | $ | 261.2 |
Substandard | — |  | 0.4 |  | — |  | — |  | 0.4 |  | — |  | — |  |  | 0.8 |
Total | $ | 112.4 |  | $ | 7.4 |  | $ | 13.7 |  | $ | 0.9 |  | $ | 0.4 |  | $ | — |  | $ | 127.2 |  |  | $ | 262.0 |
Commercial construction: |  |  |  |  |  |  |  |  |
Pass | $ | 209.7 |  | $ | 141.4 |  | $ | 118.8 |  | $ | 27.6 |  | $ | — |  | $ | 0.5 |  | $ | — |  |  | $ | 498.0 |
Total | $ | 209.7 |  | $ | 141.4 |  | $ | 118.8 |  | $ | 27.6 |  | $ | — |  | $ | 0.5 |  | $ | — |  |  | $ | 498.0 |
| December 31, 2021 |  |  |
| Term Loans Amortized Cost Basis by Origination Year |  |  |
Risk by Collateral | 2021 | 2020 | 2019 | 2018 | 2017 | Prior | Revolving Loans Amortized Cost Basis |  | Total
Agricultural real estate: |  |  |  |  |  |  |  |  |
Pass | $ | 58.3 |  | $ | 36.9 |  | $ | 35.1 |  | $ | 22.6 |  | $ | 11.8 |  | $ | 28.1 |  | $ | 4.9 |  |  | $ | 197.7 |
Special mention | 0.1 |  | 1.3 |  | 1.2 |  | 0.1 |  | 0.1 |  | 0.9 |  | 0.9 |  |  | 4.6 |
Substandard | 4.0 |  | 0.4 |  | 1.0 |  | 0.6 |  | 1.3 |  | 4.3 |  | — |  |  | 11.6 |
Total | $ | 62.4 |  | $ | 38.6 |  | $ | 37.3 |  | $ | 23.3 |  | $ | 13.2 |  | $ | 33.3 |  | $ | 5.8 |  |  | $ | 213.9 |
Commercial and floor plans: |  |  |  |  |  |  |  |  |
Pass | $ | 394.2 |  | $ | 165.7 |  | $ | 94.5 |  | $ | 73.5 |  | $ | 47.1 |  | $ | 91.3 |  | $ | 224.7 |  |  | $ | 1,091.0 |
Special mention | 0.8 |  | 11.4 |  | 0.8 |  | 0.8 |  | 3.0 |  | 2.3 |  | 7.0 |  |  | 26.1 |
Substandard | 1.3 |  | 2.8 |  | 1.6 |  | 2.6 |  | 0.6 |  | 4.1 |  | 2.6 |  |  | 15.6 |
Total | $ | 396.3 |  | $ | 179.9 |  | $ | 96.9 |  | $ | 76.9 |  | $ | 50.7 |  | $ | 97.7 |  | $ | 234.3 |  |  | $ | 1,132.7 |
Commercial purpose secured by 1-4 family: |  |  |  |  |  |  |  |  |
Pass | $ | 94.9 |  | $ | 55.0 |  | $ | 27.8 |  | $ | 23.1 |  | $ | 15.3 |  | $ | 32.2 |  | $ | 14.4 |  |  | $ | 262.7 |
Special mention | — |  | 0.2 |  | 0.2 |  | 0.5 |  | 0.1 |  | 0.6 |  | — |  |  | 1.6 |
Substandard | 1.3 |  | 1.2 |  | 0.6 |  | 0.6 |  | 0.2 |  | 1.3 |  | 0.1 |  |  | 5.3 |
Total | $ | 96.2 |  | $ | 56.4 |  | $ | 28.6 |  | $ | 24.2 |  | $ | 15.6 |  | $ | 34.1 |  | $ | 14.5 |  |  | $ | 269.6 |
Agricultural: |  |  |  |  |  |  |  |  |
Pass | $ | 35.1 |  | $ | 16.2 |  | $ | 9.0 |  | $ | 5.4 |  | $ | 2.1 |  | $ | 1.6 |  | $ | 108.9 |  |  | $ | 178.3 |
Special mention | 0.2 |  | 4.1 |  | 0.1 |  | 0.4 |  | 0.6 |  | 0.3 |  | 7.0 |  |  | 12.7 |
Substandard | 4.9 |  | 0.7 |  | 0.6 |  | 2.5 |  | — |  | 0.1 |  | 2.6 |  |  | 11.4 |
Total | $ | 40.2 |  | $ | 21.0 |  | $ | 9.7 |  | $ | 8.3 |  | $ | 2.7 |  | $ | 2.0 |  | $ | 118.5 |  |  | $ | 202.4 |
The following tables present the recorded investment of our other loan portfolios based on the credit risk profile of loans that are performing and loans that are nonperforming as of the periods indicated:
| September 30, 2022 |  |  |
| Term Loans Amortized Cost Basis by Origination Year |  |  |
Risk by Collateral | 2022 | 2021 | 2020 | 2019 | 2018 | Prior | Revolving Loans Amortized Cost Basis |  | Total
Residential 1-4 family: |  |  |  |  |  |  |  |  |
Performing | $ | 195.3 |  | $ | 466.3 |  | $ | 550.2 |  | $ | 102.3 |  | $ | 32.6 |  | $ | 230.2 |  | $ | — |  |  | $ | 1,576.9 |
Nonperforming | — |  | 0.2 |  | 0.4 |  | 0.5 |  | 0.4 |  | 3.4 |  | — |  |  | 4.9 |
Total | $ | 195.3 |  | $ | 466.5 |  | $ | 550.6 |  | $ | 102.8 |  | $ | 33.0 |  | $ | 233.6 |  | $ | — |  |  | $ | 1,581.8 |
Consumer home equity and HELOC: |  |  |  |  |  |  |  |  |
Performing | $ | 14.9 |  | $ | 8.7 |  | $ | 5.4 |  | $ | 4.4 |  | $ | 5.7 |  | $ | 17.6 |  | $ | 486.5 |  |  | $ | 543.2 |
Nonperforming | 0.5 |  | 0.3 |  | 0.1 |  | 0.1 |  | 0.1 |  | 1.2 |  | 0.4 |  |  | 2.7 |
Total | $ | 15.4 |  | $ | 9.0 |  | $ | 5.5 |  | $ | 4.5 |  | $ | 5.8 |  | $ | 18.8 |  | $ | 486.9 |  |  | $ | 545.9 |
Consumer indirect: |  |  |  |  |  |  |  |  |
Performing | $ | 279.0 |  | $ | 194.9 |  | $ | 144.5 |  | $ | 69.0 |  | $ | 39.5 |  | $ | 51.7 |  | $ | — |  |  | $ | 778.6 |
Nonperforming | 0.2 |  | 0.6 |  | 0.4 |  | 0.3 |  | 0.2 |  | 0.5 |  | — |  |  | 2.2 |
Total | $ | 279.2 |  | $ | 195.5 |  | $ | 144.9 |  | $ | 69.3 |  | $ | 39.7 |  | $ | 52.2 |  | $ | — |  |  | $ | 780.8 |
Consumer direct and advance line: |  |  |  |  |  |  |  |  |
Performing | $ | 45.0 |  | $ | 36.2 |  | $ | 20.9 |  | $ | 10.5 |  | $ | 7.9 |  | $ | 9.7 |  | $ | 24.6 |  |  | $ | 154.8 |
Nonperforming | — |  | 0.1 |  | — |  | — |  | — |  | 0.1 |  | — |  |  | 0.2 |
Total | $ | 45.0 |  | $ | 36.3 |  | $ | 20.9 |  | $ | 10.5 |  | $ | 7.9 |  | $ | 9.8 |  | $ | 24.6 |  |  | $ | 155.0 |
| December 31, 2021 |  |  |
| Term Loans Amortized Cost Basis by Origination Year |  |  |
Risk by Collateral | 2021 | 2020 | 2019 | 2018 | 2017 | Prior | Revolving Loans Amortized Cost Basis |  | Total
Residential 1-4 family: |  |  |  |  |  |  |  |  |
Performing | $ | 360.9 |  | $ | 477.0 |  | $ | 74.7 |  | $ | 27.5 |  | $ | 25.7 |  | $ | 176.5 |  | $ | — |  |  | $ | 1,142.3 |
Nonperforming | — |  | 0.3 |  | — |  | — |  | 0.2 |  | 0.8 |  | — |  |  | 1.3 |
Total | $ | 360.9 |  | $ | 477.3 |  | $ | 74.7 |  | $ | 27.5 |  | $ | 25.9 |  | $ | 177.3 |  | $ | — |  |  | $ | 1,143.6 |
Consumer home equity and HELOC: |  |  |  |  |  |  |  |  |
Performing | $ | 11.1 |  | $ | 7.0 |  | $ | 3.7 |  | $ | 4.8 |  | $ | 3.6 |  | $ | 12.0 |  | $ | 350.7 |  |  | $ | 392.9 |
Nonperforming | 0.3 |  | — |  | 0.3 |  | — |  | 0.6 |  | 0.5 |  | — |  |  | 1.7 |
Total | $ | 11.4 |  | $ | 7.0 |  | $ | 4.0 |  | $ | 4.8 |  | $ | 4.2 |  | $ | 12.5 |  | $ | 350.7 |  |  | $ | 394.6 |
Consumer indirect: |  |  |  |  |  |  |  |  |
Performing | $ | 272.6 |  | $ | 208.6 |  | $ | 108.3 |  | $ | 64.0 |  | $ | 37.0 |  | $ | 45.0 |  | $ | — |  |  | $ | 735.5 |
Nonperforming | 0.5 |  | 0.5 |  | 0.4 |  | 0.2 |  | 0.1 |  | 0.4 |  | — |  |  | 2.1 |
Total | $ | 273.1 |  | $ | 209.1 |  | $ | 108.7 |  | $ | 64.2 |  | $ | 37.1 |  | $ | 45.4 |  | $ | — |  |  | $ | 737.6 |
Consumer direct and advance line: |  |  |  |  |  |  |  |  |
Performing | $ | 42.5 |  | $ | 27.9 |  | $ | 15.0 |  | $ | 13.3 |  | $ | 5.8 |  | $ | 7.6 |  | $ | 16.9 |  |  | $ | 129.0 |
Nonperforming | 0.1 |  | — |  | — |  | 0.1 |  | — |  | — |  | — |  |  | 0.2 |
Total | $ | 42.6 |  | $ | 27.9 |  | $ | 15.0 |  | $ | 13.4 |  | $ | 5.8 |  | $ | 7.6 |  | $ | 16.9 |  |  | $ | 129.2 |
The following table presents the recorded investment in credit card loans based on payment activity for the periods indicated:
As of September 30, 2022 | Consumer | Commercial | Agricultural | Total
Credit Card: |  |  |  |
Performing | $ | 73.8 |  | $ | 113.3 |  | $ | 1.9 |  | $ | 189.0 |
Nonperforming | 0.4 |  | 0.4 |  | — |  | 0.8 |
Total credit card | $ | 74.2 |  | $ | 113.7 |  | $ | 1.9 |  | $ | 189.8 |
As of December 31, 2021 | Consumer | Commercial | Agricultural | Total
Credit Card: |  |  |  |
Performing | $ | 64.4 |  | $ | 73.1 |  | $ | 1.5 |  | $ | 139.0 |
Nonperforming | 0.5 |  | 0.1 |  | — |  | 0.6 |
Total credit card | $ | 64.9 |  | $ | 73.2 |  | $ | 1.5 |  | $ | 139.6 |

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