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Loans and the Allowance for Credit Losses (Tables) | 9 Months Ended
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Sep. 30, 2019
Receivables [Abstract] |
Schedule of Recorded Investment in Loans by Category | The recorded investment in loans is presented in the Consolidated Balance Sheets net of deferred loan fees and costs, and discounts on purchased loans. Net deferred loan costs were $4.5 million and $3.2 million at September 30, 2019 and December 31, 2018, respectively. The unamortized discount on purchased loans from acquisitions was $36.8 million at September 30, 2019, including $16.9 million related to FFKT, and $49.3 million at December 31, 2018, including $23.4 million related to FFKT.
|  | September 30, |  |  | December 31, |
(unaudited, in thousands) |  | 2019 |  |  | 2018 |
Commercial real estate: |  |  |  |  |  |  |  |
Land and construction |  | $ | 510,404 |  |  | $ | 528,072 |
Improved property |  |  | 3,344,249 |  |  |  | 3,325,623 |
Total commercial real estate |  |  | 3,854,653 |  |  |  | 3,853,695 |
Commercial and industrial |  |  | 1,332,275 |  |  |  | 1,265,460 |
Residential real estate |  |  | 1,638,574 |  |  |  | 1,611,607 |
Home equity |  |  | 587,745 |  |  |  | 599,331 |
Consumer |  |  | 343,505 |  |  |  | 326,188 |
Total portfolio loans |  |  | 7,756,752 |  |  |  | 7,656,281 |
Loans held for sale |  |  | 20,715 |  |  |  | 8,994 |
Total loans |  | $ | 7,777,467 |  |  | $ | 7,665,275 |
Summary of Changes in Allowance for Credit Losses | The following tables summarize changes in the allowance for credit losses applicable to each category of the loan portfolio:
|  | Allowance for Credit Losses By Category |
|  | For the Nine Months Ended September 30, 2019 and 2018 |
(unaudited, in thousands) |  | Commercial Real Estate - Land and Construction |  |  | Commercial Real Estate- Improved Property |  |  | Commercial & Industrial |  |  | Residential Real Estate |  |  | Home Equity |  |  | Consumer |  |  | Deposit Overdrafts |  |  | Total |
Balance at December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for loan losses |  | $ | 4,039 |  |  | $ | 20,848 |  |  | $ | 12,114 |  |  | $ | 3,822 |  |  | $ | 4,356 |  |  | $ | 2,797 |  |  | $ | 972 |  |  | $ | 48,948 |
Allowance for loan commitments |  |  | 169 |  |  |  | 33 |  |  |  | 262 |  |  |  | 12 |  |  |  | 226 |  |  |  | 39 |  |  |  | — |  |  |  | 741 |
Total beginning allowance for credit losses |  |  | 4,208 |  |  |  | 20,881 |  |  |  | 12,376 |  |  |  | 3,834 |  |  |  | 4,582 |  |  |  | 2,836 |  |  |  | 972 |  |  |  | 49,689 |
Provision for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Provision for loan losses |  |  | (207 | ) |  |  | 2,939 |  |  |  | 2,549 |  |  |  | 561 |  |  |  | 727 |  |  |  | 405 |  |  |  | 1,503 |  |  |  | 8,477 |
Provision for loan commitments |  |  | 26 |  |  |  | (9 | ) |  |  | 842 |  |  |  | 3 |  |  |  | 37 |  |  |  | (1 | ) |  |  | — |  |  |  | 898 |
Total provision for credit losses |  |  | (181 | ) |  |  | 2,930 |  |  |  | 3,391 |  |  |  | 564 |  |  |  | 764 |  |  |  | 404 |  |  |  | 1,503 |  |  |  | 9,375 |
Charge-offs |  |  | (45 | ) |  |  | (515 | ) |  |  | (1,420 | ) |  |  | (870 | ) |  |  | (859 | ) |  |  | (1,886 | ) |  |  | (1,273 | ) |  |  | (6,868 | )
Recoveries |  |  | 255 |  |  |  | 621 |  |  |  | 545 |  |  |  | 272 |  |  |  | 341 |  |  |  | 1,432 |  |  |  | 294 |  |  |  | 3,760 |
Net charge-offs |  |  | 210 |  |  |  | 106 |  |  |  | (875 | ) |  |  | (598 | ) |  |  | (518 | ) |  |  | (454 | ) |  |  | (979 | ) |  |  | (3,108 | )
Balance at September 30, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for loan losses |  |  | 4,042 |  |  |  | 23,893 |  |  |  | 13,788 |  |  |  | 3,785 |  |  |  | 4,565 |  |  |  | 2,748 |  |  |  | 1,496 |  |  |  | 54,317 |
Allowance for loan commitments |  |  | 195 |  |  |  | 24 |  |  |  | 1,104 |  |  |  | 15 |  |  |  | 263 |  |  |  | 38 |  |  |  | — |  |  |  | 1,639 |
Total ending allowance for credit losses |  | $ | 4,237 |  |  | $ | 23,917 |  |  | $ | 14,892 |  |  | $ | 3,800 |  |  | $ | 4,828 |  |  | $ | 2,786 |  |  | $ | 1,496 |  |  | $ | 55,956 |
Balance at December 31, 2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for loan losses |  | $ | 3,117 |  |  | $ | 21,166 |  |  | $ | 9,414 |  |  | $ | 3,206 |  |  | $ | 4,497 |  |  | $ | 3,063 |  |  | $ | 821 |  |  | $ | 45,284 |
Allowance for loan commitments |  |  | 119 |  |  |  | 26 |  |  |  | 173 |  |  |  | 7 |  |  |  | 212 |  |  |  | 37 |  |  |  | — |  |  |  | 574 |
Total beginning allowance for credit losses |  |  | 3,236 |  |  |  | 21,192 |  |  |  | 9,587 |  |  |  | 3,213 |  |  |  | 4,709 |  |  |  | 3,100 |  |  |  | 821 |  |  |  | 45,858 |
Provision for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Provision for loan losses |  |  | 789 |  |  |  | (721 | ) |  |  | 2,538 |  |  |  | 1,106 |  |  |  | (292 | ) |  |  | 541 |  |  |  | 840 |  |  |  | 4,801 |
Provision for loan commitments |  |  | 67 |  |  |  | (3 | ) |  |  | 32 |  |  |  | 2 |  |  |  | 9 |  |  |  | 3 |  |  |  | — |  |  |  | 110 |
Total provision for credit losses |  |  | 856 |  |  |  | (724 | ) |  |  | 2,570 |  |  |  | 1,108 |  |  |  | (283 | ) |  |  | 544 |  |  |  | 840 |  |  |  | 4,911 |
Charge-offs |  |  | (137 | ) |  |  | (719 | ) |  |  | (871 | ) |  |  | (873 | ) |  |  | (745 | ) |  |  | (2,465 | ) |  |  | (941 | ) |  |  | (6,751 | )
Recoveries |  |  | 400 |  |  |  | 1,098 |  |  |  | 970 |  |  |  | 336 |  |  |  | 830 |  |  |  | 1,657 |  |  |  | 277 |  |  |  | 5,568 |
Net charge-offs |  |  | 263 |  |  |  | 379 |  |  |  | 99 |  |  |  | (537 | ) |  |  | 85 |  |  |  | (808 | ) |  |  | (664 | ) |  |  | (1,183 | )
Balance at September 30, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for loan losses |  |  | 4,169 |  |  |  | 20,824 |  |  |  | 12,051 |  |  |  | 3,775 |  |  |  | 4,290 |  |  |  | 2,796 |  |  |  | 997 |  |  |  | 48,902 |
Allowance for loan commitments |  |  | 186 |  |  |  | 23 |  |  |  | 205 |  |  |  | 9 |  |  |  | 221 |  |  |  | 40 |  |  |  | — |  |  |  | 684 |
Total ending allowance for credit losses |  | $ | 4,355 |  |  | $ | 20,847 |  |  | $ | 12,256 |  |  | $ | 3,784 |  |  | $ | 4,511 |  |  | $ | 2,836 |  |  | $ | 997 |  |  | $ | 49,586 |
Allowance for Credit Losses and Recorded Investments in Loans | The following tables present the allowance for credit losses and recorded investments in loans by category:
|  | Allowance for Credit Losses and Recorded Investment in Loans |
(unaudited, in thousands) |  | Commercial Real Estate- Land and Construction |  |  | Commercial Real Estate- Improved Property |  |  | Commercial and Industrial |  |  | Residential Real Estate |  |  | Home Equity |  |  | Consumer |  |  | Deposit Over- drafts |  |  | Total |
September 30, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for loans individually evaluated for impairment |  | $ | — |  |  | $ | 1,471 |  |  | $ | 10 |  |  | $ | 12 |  |  | $ | 7 |  |  | $ | 1 |  |  | $ | — |  |  | $ | 1,501 |
Allowance for loans collectively evaluated for impairment |  |  | 4,042 |  |  |  | 22,422 |  |  |  | 13,778 |  |  |  | 3,773 |  |  |  | 4,558 |  |  |  | 2,747 |  |  |  | 1,496 |  |  |  | 52,816 |
Allowance for loan commitments |  |  | 195 |  |  |  | 24 |  |  |  | 1,104 |  |  |  | 15 |  |  |  | 263 |  |  |  | 38 |  |  |  | — |  |  |  | 1,639 |
Total allowance for credit losses |  | $ | 4,237 |  |  | $ | 23,917 |  |  | $ | 14,892 |  |  | $ | 3,800 |  |  | $ | 4,828 |  |  | $ | 2,786 |  |  | $ | 1,496 |  |  | $ | 55,956 |
Portfolio loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment (1) |  | $ | — |  |  | $ | 5,388 |  |  | $ | 185 |  |  | $ | 4,662 |  |  | $ | 746 |  |  | $ | 61 |  |  | $ | — |  |  | $ | 11,042 |
Collectively evaluated for impairment |  |  | 510,162 |  |  |  | 3,330,959 |  |  |  | 1,331,248 |  |  |  | 1,632,348 |  |  |  | 586,999 |  |  |  | 343,444 |  |  |  | — |  |  |  | 7,735,160 |
Acquired with deteriorated credit quality |  |  | 242 |  |  |  | 7,902 |  |  |  | 842 |  |  |  | 1,564 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 10,550 |
Total portfolio loans |  | $ | 510,404 |  |  | $ | 3,344,249 |  |  | $ | 1,332,275 |  |  | $ | 1,638,574 |  |  | $ | 587,745 |  |  | $ | 343,505 |  |  | $ | — |  |  | $ | 7,756,752 |
December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for loans individually evaluated for impairment |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Allowance for loans collectively evaluated for impairment |  |  | 4,039 |  |  |  | 20,848 |  |  |  | 12,114 |  |  |  | 3,822 |  |  |  | 4,356 |  |  |  | 2,797 |  |  |  | 972 |  |  |  | 48,948 |
Allowance for loan commitments |  |  | 169 |  |  |  | 33 |  |  |  | 262 |  |  |  | 12 |  |  |  | 226 |  |  |  | 39 |  |  |  | — |  |  |  | 741 |
Total allowance for credit losses |  | $ | 4,208 |  |  | $ | 20,881 |  |  | $ | 12,376 |  |  | $ | 3,834 |  |  | $ | 4,582 |  |  | $ | 2,836 |  |  | $ | 972 |  |  | $ | 49,689 |
Portfolio loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment (1) |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Collectively evaluated for impairment |  |  | 527,737 |  |  |  | 3,319,672 |  |  |  | 1,264,560 |  |  |  | 1,609,177 |  |  |  | 599,331 |  |  |  | 326,063 |  |  |  | — |  |  |  | 7,646,540 |
Acquired with deteriorated credit quality |  |  | 335 |  |  |  | 5,951 |  |  |  | 900 |  |  |  | 2,430 |  |  |  | — |  |  |  | 125 |  |  |  | — |  |  |  | 9,741 |
Total portfolio loans |  | $ | 528,072 |  |  | $ | 3,325,623 |  |  | $ | 1,265,460 |  |  | $ | 1,611,607 |  |  | $ | 599,331 |  |  | $ | 326,188 |  |  | $ | — |  |  | $ | 7,656,281 |
(1) Commercial loans greater than $1 million that are reported as non-accrual or as a TDR are individually evaluated for impairment.
Summary of Commercial Loans by Risk Grade | The following tables summarize commercial loans by their assigned risk grade:
|  | Commercial Loans by Internally Assigned Risk Grade |
(unaudited, in thousands) |  | Commercial Real Estate- Land and Construction |  |  | Commercial Real Estate- Improved Property |  |  | Commercial & Industrial |  |  | Total Commercial Loans |
As of September 30, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 503,021 |  |  | $ | 3,217,475 |  |  | $ | 1,292,481 |  |  | $ | 5,012,977 |
Criticized - compromised |  |  | 5,742 |  |  |  | 54,441 |  |  |  | 18,697 |  |  |  | 78,880 |
Classified - substandard |  |  | 1,641 |  |  |  | 72,333 |  |  |  | 21,097 |  |  |  | 95,071 |
Classified - doubtful |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 510,404 |  |  | $ | 3,344,249 |  |  | $ | 1,332,275 |  |  | $ | 5,186,928 |
As of December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 523,707 |  |  | $ | 3,267,304 |  |  | $ | 1,245,190 |  |  | $ | 5,036,201 |
Criticized - compromised |  |  | 2,297 |  |  |  | 35,566 |  |  |  | 13,847 |  |  |  | 51,710 |
Classified - substandard |  |  | 2,068 |  |  |  | 22,753 |  |  |  | 6,423 |  |  |  | 31,244 |
Classified - doubtful |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 528,072 |  |  | $ | 3,325,623 |  |  | $ | 1,265,460 |  |  | $ | 5,119,155 |
Summary of Changes in Accretable Yield for Loans Acquired with Deteriorated Credit Quality | The following table provides changes in accretable yield for loans acquired with deteriorated credit quality:
|  | For the Nine Months Ended |
|  | September 30, |  |  | September 30, |
(unaudited, in thousands) |  | 2019 |  |  | 2018 |
Balance at beginning of period |  | $ | 6,203 |  |  | $ | 1,724 |
Acquisitions |  |  | 1,300 |  |  |  | 695 |
Reduction due to change in projected cash flows |  |  | (979 | ) |  |  | (86 | )
Reclass from non-accretable difference |  |  | 839 |  |  |  | 6,287 |
Transfers out |  |  | — |  |  |  | — |
Accretion |  |  | (2,475 | ) |  |  | (902 | )
Balance at end of period |  | $ | 4,888 |  |  | $ | 7,718 |
Summary of Age Analysis of Loan Categories | The following tables summarize the age analysis of all categories of loans:
|  | Age Analysis of Loans |
(unaudited, in thousands) |  | Current |  |  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | 90 Days or More Past Due |  |  | Total Past Due |  |  | Total Loans |  |  | 90 Days or More Past Due and Accruing (1) |
As of September 30, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Land and construction |  | $ | 509,062 |  |  | $ | 127 |  |  | $ | 84 |  |  | $ | 1,131 |  |  | $ | 1,342 |  |  | $ | 510,404 |  |  | $ | 834 |
Improved property |  |  | 3,326,426 |  |  |  | 3,901 |  |  |  | 2,032 |  |  |  | 11,890 |  |  |  | 17,823 |  |  |  | 3,344,249 |  |  |  | 935 |
Total commercial real estate |  |  | 3,835,488 |  |  |  | 4,028 |  |  |  | 2,116 |  |  |  | 13,021 |  |  |  | 19,165 |  |  |  | 3,854,653 |  |  |  | 1,769 |
Commercial and industrial |  |  | 1,329,043 |  |  |  | 675 |  |  |  | 215 |  |  |  | 2,342 |  |  |  | 3,232 |  |  |  | 1,332,275 |  |  |  | 229 |
Residential real estate |  |  | 1,620,684 |  |  |  | 3,560 |  |  |  | 3,789 |  |  |  | 10,541 |  |  |  | 17,890 |  |  |  | 1,638,574 |  |  |  | 2,724 |
Home equity |  |  | 580,598 |  |  |  | 2,328 |  |  |  | 748 |  |  |  | 4,071 |  |  |  | 7,147 |  |  |  | 587,745 |  |  |  | 420 |
Consumer |  |  | 340,640 |  |  |  | 1,678 |  |  |  | 805 |  |  |  | 382 |  |  |  | 2,865 |  |  |  | 343,505 |  |  |  | 283 |
Total portfolio loans |  |  | 7,706,453 |  |  |  | 12,269 |  |  |  | 7,673 |  |  |  | 30,357 |  |  |  | 50,299 |  |  |  | 7,756,752 |  |  |  | 5,425 |
Loans held for sale |  |  | 20,715 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 20,715 |  |  |  | — |
Total loans |  | $ | 7,727,168 |  |  | $ | 12,269 |  |  | $ | 7,673 |  |  | $ | 30,357 |  |  | $ | 50,299 |  |  | $ | 7,777,467 |  |  | $ | 5,425 |
Impaired loans included above are as follows: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-accrual loans |  | $ | 8,107 |  |  | $ | 656 |  |  | $ | 1,156 |  |  | $ | 24,882 |  |  |  | 26,694 |  |  | $ | 34,801 |  |  |  |  |
TDRs accruing interest (1) |  |  | 5,566 |  |  |  | 64 |  |  |  | 160 |  |  |  | 50 |  |  |  | 274 |  |  |  | 5,840 |  |  |  |  |
Total impaired |  | $ | 13,673 |  |  | $ | 720 |  |  | $ | 1,316 |  |  | $ | 24,932 |  |  | $ | 26,968 |  |  | $ | 40,641 |  |  |  |  |
As of December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Land and construction |  | $ | 526,660 |  |  | $ | 62 |  |  | $ | 1,350 |  |  | $ | — |  |  | $ | 1,412 |  |  | $ | 528,072 |  |  | $ | — |
Improved property |  |  | 3,314,765 |  |  |  | 2,266 |  |  |  | 2,250 |  |  |  | 6,342 |  |  |  | 10,858 |  |  |  | 3,325,623 |  |  |  | 175 |
Total commercial real estate |  |  | 3,841,425 |  |  |  | 2,328 |  |  |  | 3,600 |  |  |  | 6,342 |  |  |  | 12,270 |  |  |  | 3,853,695 |  |  |  | 175 |
Commercial and industrial |  |  | 1,261,536 |  |  |  | 323 |  |  |  | 594 |  |  |  | 3,007 |  |  |  | 3,924 |  |  |  | 1,265,460 |  |  |  | 13 |
Residential real estate |  |  | 1,593,519 |  |  |  | 2,717 |  |  |  | 5,001 |  |  |  | 10,370 |  |  |  | 18,088 |  |  |  | 1,611,607 |  |  |  | 2,820 |
Home equity |  |  | 591,623 |  |  |  | 2,500 |  |  |  | 1,273 |  |  |  | 3,935 |  |  |  | 7,708 |  |  |  | 599,331 |  |  |  | 705 |
Consumer |  |  | 322,584 |  |  |  | 2,084 |  |  |  | 1,007 |  |  |  | 513 |  |  |  | 3,604 |  |  |  | 326,188 |  |  |  | 364 |
Total portfolio loans |  |  | 7,610,687 |  |  |  | 9,952 |  |  |  | 11,475 |  |  |  | 24,167 |  |  |  | 45,594 |  |  |  | 7,656,281 |  |  |  | 4,077 |
Loans held for sale |  |  | 8,994 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 8,994 |  |  |  | — |
Total loans |  | $ | 7,619,681 |  |  | $ | 9,952 |  |  | $ | 11,475 |  |  | $ | 24,167 |  |  | $ | 45,594 |  |  | $ | 7,665,275 |  |  | $ | 4,077 |
Impaired loans included above are as follows: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-accrual loans |  | $ | 8,910 |  |  | $ | 337 |  |  | $ | 1,370 |  |  | $ | 20,083 |  |  |  | 21,790 |  |  | $ | 30,700 |  |  |  |  |
TDRs accruing interest (1) |  |  | 5,586 |  |  |  | 59 |  |  |  | 92 |  |  |  | 7 |  |  |  | 158 |  |  |  | 5,744 |  |  |  |  |
Total impaired |  | $ | 14,496 |  |  | $ | 396 |  |  | $ | 1,462 |  |  | $ | 20,090 |  |  | $ | 21,948 |  |  | $ | 36,444 |  |  |  |  |
(1) Loans 90 days or more past due and accruing interest exclude TDRs 90 days or more past due and accruing interest.
Summary of Impaired Loans | The following tables summarize impaired loans:
|  | Impaired Loans |
|  | September 30, 2019 |  |  | December 31, 2018 |
|  | Unpaid |  |  |  |  |  |  |  |  |  |  | Unpaid |  |  |  |  |  |  |  |  |
|  | Principal |  |  | Recorded |  |  | Related |  |  | Principal |  |  | Recorded |  |  | Related |
(unaudited, in thousands) |  | Balance (1) |  |  | Investment |  |  | Allowance |  |  | Balance (1) |  |  | Investment |  |  | Allowance |
With no related specific allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Land and construction |  | $ | 606 |  |  | $ | 554 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Improved property |  |  | 14,162 |  |  |  | 7,982 |  |  |  | — |  |  |  | 14,038 |  |  |  | 9,293 |  |  |  | — |
Commercial and industrial |  |  | 3,724 |  |  |  | 2,374 |  |  |  | — |  |  |  | 4,610 |  |  |  | 3,428 |  |  |  | — |
Residential real estate |  |  | 15,090 |  |  |  | 13,303 |  |  |  | — |  |  |  | 20,270 |  |  |  | 18,016 |  |  |  | — |
Home equity |  |  | 5,866 |  |  |  | 5,030 |  |  |  | — |  |  |  | 5,924 |  |  |  | 5,036 |  |  |  | — |
Consumer |  |  | 442 |  |  |  | 356 |  |  |  | — |  |  |  | 846 |  |  |  | 671 |  |  |  | — |
Total impaired loans without a specific allowance |  |  | 39,890 |  |  |  | 29,599 |  |  |  | — |  |  |  | 45,688 |  |  |  | 36,444 |  |  |  | — |
With a specific allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Land and construction |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Improved property |  |  | 5,435 |  |  |  | 5,388 |  |  |  | 1,471 |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial and industrial |  |  | 187 |  |  |  | 185 |  |  |  | 10 |  |  |  | — |  |  |  | — |  |  |  | — |
Residential real estate |  |  | 5,096 |  |  |  | 4,662 |  |  |  | 12 |  |  |  | — |  |  |  | — |  |  |  | — |
Home equity |  |  | 774 |  |  |  | 746 |  |  |  | 7 |  |  |  | — |  |  |  | — |  |  |  | — |
Consumer |  |  | 99 |  |  |  | 61 |  |  |  | 1 |  |  |  | — |  |  |  | — |  |  |  | — |
Total impaired loans with a specific allowance |  |  | 11,591 |  |  |  | 11,042 |  |  |  | 1,501 |  |  |  | — |  |  |  | — |  |  |  | — |
Total impaired loans |  | $ | 51,481 |  |  | $ | 40,641 |  |  | $ | 1,501 |  |  | $ | 45,688 |  |  | $ | 36,444 |  |  | $ | — |
(1) The difference between the unpaid principal balance and the recorded investment generally reflects amounts that have been previously charged-off and fair market value adjustments on acquired impaired loans.
|  | Impaired Loans |
|  | For the Three Months Ended |  |  | For the Nine Months Ended |
|  | September 30, 2019 |  |  | September 30, 2018 |  |  | September 30, 2019 |  |  | September 30, 2018 |
|  | Average |  |  | Interest |  |  | Average |  |  | Interest |  |  | Average |  |  | Interest |  |  | Average |  |  | Interest |
|  | Recorded |  |  | Income |  |  | Recorded |  |  | Income |  |  | Recorded |  |  | Income |  |  | Recorded |  |  | Income |
(unaudited, in thousands) |  | Investment |  |  | Recognized |  |  | Investment |  |  | Recognized |  |  | Investment |  |  | Recognized |  |  | Investment |  |  | Recognized |
With no related specific allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Land and construction |  | $ | 425 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 284 |  |  | $ | — |  |  | $ | 260 |  |  | $ | — |
Improved property |  |  | 7,647 |  |  |  | — |  |  |  | 10,409 |  |  |  | 15 |  |  |  | 7,962 |  |  |  | — |  |  |  | 11,000 |  |  |  | 383 |
Commercial and industrial |  |  | 2,614 |  |  |  | — |  |  |  | 3,181 |  |  |  | 5 |  |  |  | 2,931 |  |  |  | — |  |  |  | 2,985 |  |  |  | 9 |
Residential real estate |  |  | 12,600 |  |  |  | — |  |  |  | 18,336 |  |  |  | 68 |  |  |  | 13,752 |  |  |  | — |  |  |  | 18,207 |  |  |  | 195 |
Home equity |  |  | 4,740 |  |  |  | — |  |  |  | 4,924 |  |  |  | 8 |  |  |  | 4,760 |  |  |  | — |  |  |  | 4,997 |  |  |  | 19 |
Consumer |  |  | 334 |  |  |  | — |  |  |  | 692 |  |  |  | 3 |  |  |  | 425 |  |  |  | — |  |  |  | 776 |  |  |  | 8 |
Total impaired loans without a specific allowance |  |  | 28,360 |  |  |  | — |  |  |  | 37,542 |  |  |  | 99 |  |  |  | 30,114 |  |  |  | — |  |  |  | 38,225 |  |  |  | 614 |
With a specific allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Land and construction |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Improved property |  |  | 5,273 |  |  |  | 35 |  |  |  | — |  |  |  | — |  |  |  | 3,170 |  |  |  | 63 |  |  |  | 1,052 |  |  |  | — |
Commercial and industrial |  |  | 189 |  |  |  | 4 |  |  |  | — |  |  |  | — |  |  |  | 171 |  |  |  | 11 |  |  |  | — |  |  |  | — |
Residential real estate |  |  | 4,792 |  |  |  | 51 |  |  |  | — |  |  |  | — |  |  |  | 3,666 |  |  |  | 169 |  |  |  | — |  |  |  | — |
Home equity |  |  | 834 |  |  |  | 8 |  |  |  | — |  |  |  | — |  |  |  | 616 |  |  |  | 23 |  |  |  | — |  |  |  | — |
Consumer |  |  | 68 |  |  |  | 1 |  |  |  | — |  |  |  | — |  |  |  | 60 |  |  |  | 3 |  |  |  | — |  |  |  | — |
Total impaired loans with a specific allowance |  |  | 11,156 |  |  |  | 99 |  |  |  | — |  |  |  | — |  |  |  | 7,683 |  |  |  | 269 |  |  |  | 1,052 |  |  |  | — |
Total impaired loans |  | $ | 39,516 |  |  | $ | 99 |  |  | $ | 37,542 |  |  | $ | 99 |  |  | $ | 37,797 |  |  | $ | 269 |  |  | $ | 39,277 |  |  | $ | 614 |
Recorded Investment in Non-Accrual Loans and TDRs | The following tables present the recorded investment in non-accrual loans and TDRs:
|  | Non-accrual Loans (1) |
|  | September 30, |  |  | December 31, |
(unaudited, in thousands) |  | 2019 |  |  | 2018 |
Commercial real estate: |  |  |  |  |  |  |  |
Land and construction |  | $ | 554 |  |  | $ | — |
Improved property |  |  | 12,036 |  |  |  | 8,413 |
Total commercial real estate |  |  | 12,590 |  |  |  | 8,413 |
Commercial and industrial |  |  | 2,374 |  |  |  | 3,260 |
Residential real estate |  |  | 14,171 |  |  |  | 13,831 |
Home equity |  |  | 5,299 |  |  |  | 4,610 |
Consumer |  |  | 367 |  |  |  | 586 |
Total |  | $ | 34,801 |  |  | $ | 30,700 |
(1) At September 30, 2019, there were three borrowers with loans greater than $1.0 million totaling $8.2 million, as compared to one borrower with a loan greater than $1.0 million totaling $3.4 million at December 31, 2018. Total non-accrual loans include loans that are also restructured. Such loans are also set forth in the following table as non-accrual TDRs.
|  | TDRs |
|  | September 30, 2019 |  |  | December 31, 2018 |
(unaudited, in thousands) |  | Accruing |  |  | Non-Accrual |  |  | Total |  |  | Accruing |  |  | Non-Accrual |  |  | Total |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Land and construction |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Improved property |  |  | 1,334 |  |  |  | 197 |  |  |  | 1,531 |  |  |  | 880 |  |  |  | 1,529 |  |  |  | 2,409 |
Total commercial real estate |  |  | 1,334 |  |  |  | 197 |  |  |  | 1,531 |  |  |  | 880 |  |  |  | 1,529 |  |  |  | 2,409 |
Commercial and industrial |  |  | 185 |  |  |  | — |  |  |  | 185 |  |  |  | 168 |  |  |  | 169 |  |  |  | 337 |
Residential real estate |  |  | 3,794 |  |  |  | 868 |  |  |  | 4,662 |  |  |  | 4,185 |  |  |  | 921 |  |  |  | 5,106 |
Home equity |  |  | 477 |  |  |  | 269 |  |  |  | 746 |  |  |  | 426 |  |  |  | 198 |  |  |  | 624 |
Consumer |  |  | 50 |  |  |  | 11 |  |  |  | 61 |  |  |  | 85 |  |  |  | 38 |  |  |  | 123 |
Total |  | $ | 5,840 |  |  | $ | 1,345 |  |  | $ | 7,185 |  |  | $ | 5,744 |  |  | $ | 2,855 |  |  | $ | 8,599 |
Loans Identified as TDRs | The following tables present details related to loans identified as TDRs during the three and nine months ended September 30, 2019 and 2018, respectively:
|  | New TDRs (1) |
|  | For the Three Months Ended |
|  | September 30, 2019 |  |  | September 30, 2018 |
|  |  |  |  |  | Pre- |  |  | Post- |  |  |  |  |  |  | Pre- |  |  | Post- |
|  |  |  |  |  | Modification |  |  | Modification |  |  |  |  |  |  | Modification |  |  | Modification |
|  |  |  |  |  | Outstanding |  |  | Outstanding |  |  |  |  |  |  | Outstanding |  |  | Outstanding |
|  | Number of |  |  | Recorded |  |  | Recorded |  |  | Number of |  |  | Recorded |  |  | Recorded |
(unaudited, dollars in thousands) |  | Modifications |  |  | Investment |  |  | Investment |  |  | Modifications |  |  | Investment |  |  | Investment |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Land and construction |  |  | — |  |  | $ | — |  |  | $ | — |  |  |  | — |  |  | $ | — |  |  | $ | — |
Improved Property |  |  | 1 |  |  |  | 605 |  |  |  | 604 |  |  |  | — |  |  |  | — |  |  |  | — |
Total commercial real estate |  |  | 1 |  |  |  | 605 |  |  |  | 604 |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial and industrial |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Residential real estate |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Home equity |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Consumer |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1 |  |  |  | 19 |  |  |  | 18 |
Total |  |  | 1 |  |  | $ | 605 |  |  | $ | 604 |  |  |  | 1 |  |  | $ | 19 |  |  | $ | 18 |
(1) Excludes loans that were either paid off or charged-off by period end. The pre-modification balance represents the balance outstanding at the beginning of the period. The post-modification balance represents the outstanding balance at period end.
|  | New TDRs (1) |
|  | For the Nine Months Ended |
|  | September 30, 2019 |  |  | September 30, 2018 |
|  |  |  |  |  | Pre- |  |  | Post- |  |  |  |  |  |  | Pre- |  |  | Post- |
|  |  |  |  |  | Modification |  |  | Modification |  |  |  |  |  |  | Modification |  |  | Modification |
|  |  |  |  |  | Outstanding |  |  | Outstanding |  |  |  |  |  |  | Outstanding |  |  | Outstanding |
|  | Number of |  |  | Recorded |  |  | Recorded |  |  | Number of |  |  | Recorded |  |  | Recorded |
(unaudited, dollars in thousands) |  | Modifications |  |  | Investment |  |  | Investment |  |  | Modifications |  |  | Investment |  |  | Investment |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Land and construction |  |  | — |  |  | $ | — |  |  | $ | — |  |  |  | — |  |  | $ | — |  |  | $ | — |
Improved Property |  |  | 1 |  |  |  | 610 |  |  |  | 604 |  |  |  | — |  |  |  | — |  |  |  | — |
Total commercial real estate |  |  | 1 |  |  |  | 610 |  |  |  | 604 |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial and industrial |  |  | 1 |  |  |  | 44 |  |  |  | 37 |  |  |  | 1 |  |  |  | 10 |  |  |  | 8 |
Residential real estate |  |  | 4 |  |  |  | 194 |  |  |  | 183 |  |  |  | 5 |  |  |  | 203 |  |  |  | 176 |
Home equity |  |  | 2 |  |  |  | 187 |  |  |  | 184 |  |  |  | 1 |  |  |  | 20 |  |  |  | 19 |
Consumer |  |  | 1 |  |  |  | 15 |  |  |  | 12 |  |  |  | 4 |  |  |  | 65 |  |  |  | 52 |
Total |  |  | 9 |  |  | $ | 1,050 |  |  | $ | 1,020 |  |  |  | 11 |  |  | $ | 298 |  |  | $ | 255 |
(1) Excludes loans that were either paid off or charged-off by period end. The pre-modification balance represents the balance outstanding at the beginning of the period. The post-modification balance represents the outstanding balance at period end. The following table summarizes TDRs which defaulted (defined as past due 90 days) during the nine months ended September 30, 2019 and 2018, respectively, that were restructured within the last twelve months prior to September 30, 2019 and 2018, respectively:
|  | Defaulted TDRs (1) |
|  | For the Nine Months Ended |
|  | September 30, 2019 |  |  | September 30, 2018 |
|  | Number of |  |  | Recorded |  |  | Number of |  |  | Recorded |
(unaudited, dollars in thousands) |  | Defaults |  |  | Investment |  |  | Defaults |  |  | Investment |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Land and construction |  |  | — |  |  | $ | — |  |  |  | — |  |  | $ | — |
Improved property |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total commercial real estate |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial and industrial |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Residential real estate |  |  | 1 |  |  |  | 96 |  |  |  | 2 |  |  |  | 172 |
Home equity |  |  | 1 |  |  |  | 100 |  |  |  | 1 |  |  |  | 6 |
Consumer |  |  | 1 |  |  |  | 12 |  |  |  | — |  |  |  | — |
Total |  |  | 3 |  |  | $ | 208 |  |  |  | 3 |  |  | $ | 178 |
(1) Excludes loans that were either charged-off or cured by period end. The recorded investment is as of September 30, 2019 and 2018, respectively.
Summary of Other Real Estate Owned and Repossessed Assets | The following table summarizes other real estate owned and repossessed assets included in other assets:
|  | September 30, |  |  | December 31, |
(unaudited, in thousands) |  | 2019 |  |  | 2018 |
Other real estate owned |  | $ | 3,662 |  |  | $ | 7,173 |
Repossessed assets |  |  | 16 |  |  |  | 92 |
Total other real estate owned and repossessed assets |  | $ | 3,678 |  |  | $ | 7,265 |

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- Definition Other real estate owned and repossessed assets. + References No definition available. + Details
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- Definition Recorded investment in non accrual loans and troubled debt restructurings. + References No definition available. + Details
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- Definition Tabular disclosure of the summary of the change in accretable yield relating to all acquired loans. + References No definition available. + Details
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