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Loans and Lease Finance Receivables and Allowance for Credit Losses (Tables) | 12 Months Ended
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Dec. 31, 2023
Receivables [Abstract] |
Summary of Components of Loans and Lease Finance Receivables, Excluding PCI Loans | The following table provides a summary of total loans and lease finance receivables by type.
| December 31, |
| 2023 |  |  | 2022 |
| (Dollars in thousands) |
Commercial real estate | $ | 6,784,505 |  |  | $ | 6,884,948 |
Construction |  | 66,734 |  |  |  | 88,271 |
SBA |  | 270,619 |  |  |  | 290,908 |
SBA - Paycheck Protection Program (PPP) |  | 2,736 |  |  |  | 9,087 |
Commercial and industrial |  | 969,895 |  |  |  | 948,683 |
Dairy & livestock and agribusiness |  | 412,891 |  |  |  | 433,564 |
Municipal lease finance receivables |  | 73,590 |  |  |  | 81,126 |
SFR mortgage |  | 269,868 |  |  |  | 266,024 |
Consumer and other loans |  | 54,072 |  |  |  | 76,781 |
Total loans, at amortized cost |  | 8,904,910 |  |  |  | 9,079,392 |
Less: Allowance for credit losses |  | (86,842 | ) |  |  | (85,117 | )
Total loans and lease finance receivables, net | $ | 8,818,068 |  |  | $ | 8,994,275 |
Summary of Loans by Type and Origination Year, According to our Internal Risk Ratings | The following table summarizes loans by type and origination year, according to our internal risk ratings as of the dates presented.
| Origination Year |  |  | Revolving loans amortized |  |  | Revolving loans converted to |  |  |  |
December 31, 2023 | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2019 |  |  | Prior |  |  | cost basis |  |  | term loans |  |  | Total |
| (Dollars in thousands) |
Commercial real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 447,991 |  |  | $ | 1,315,563 |  |  | $ | 1,133,331 |  |  | $ | 885,590 |  |  | $ | 497,541 |  |  | $ | 2,041,329 |  |  | $ | 171,223 |  |  | $ | 38,568 |  |  | $ | 6,531,136 |
Special Mention |  | 3,241 |  |  |  | 3,897 |  |  |  | 15,868 |  |  |  | 19,368 |  |  |  | 43,824 |  |  |  | 74,673 |  |  |  | 2,911 |  |  |  | — |  |  |  | 163,782 |
Substandard |  | 744 |  |  |  | 8,127 |  |  |  | 2,891 |  |  |  | 33,401 |  |  |  | 12,986 |  |  |  | 30,637 |  |  |  | 801 |  |  |  | — |  |  |  | 89,587 |
Doubtful & Loss |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total Commercial real estate loans: | $ | 451,976 |  |  | $ | 1,327,587 |  |  | $ | 1,152,090 |  |  | $ | 938,359 |  |  | $ | 554,351 |  |  | $ | 2,146,639 |  |  | $ | 174,935 |  |  | $ | 38,568 |  |  | $ | 6,784,505 |
Current YTD Period: Gross charge-offs | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Construction loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 1,274 |  |  | $ | 15,046 |  |  | $ | 22,288 |  |  | $ | 8,058 |  |  | $ | — |  |  | $ | — |  |  | $ | 17,938 |  |  | $ | — |  |  | $ | 64,604 |
Special Mention |  | — |  |  |  | — |  |  |  | 2,130 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2,130 |
Substandard |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Doubtful & Loss |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total Construction loans: | $ | 1,274 |  |  | $ | 15,046 |  |  | $ | 24,418 |  |  | $ | 8,058 |  |  | $ | — |  |  | $ | — |  |  | $ | 17,938 |  |  | $ | — |  |  | $ | 66,734 |
Current YTD Period: Gross charge-offs | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
SBA loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 20,701 |  |  | $ | 48,212 |  |  | $ | 51,038 |  |  | $ | 29,306 |  |  | $ | 6,236 |  |  | $ | 101,856 |  |  | $ | — |  |  | $ | — |  |  | $ | 257,349 |
Special Mention |  | — |  |  |  | 1,627 |  |  |  | — |  |  |  | 4,784 |  |  |  | 1,132 |  |  |  | 1,760 |  |  |  | — |  |  |  | — |  |  |  | 9,303 |
Substandard |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 749 |  |  |  | 3,218 |  |  |  | — |  |  |  | — |  |  |  | 3,967 |
Doubtful & Loss |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total SBA loans: | $ | 20,701 |  |  | $ | 49,839 |  |  | $ | 51,038 |  |  | $ | 34,090 |  |  | $ | 8,117 |  |  | $ | 106,834 |  |  | $ | — |  |  | $ | — |  |  | $ | 270,619 |
Current YTD Period: Gross charge-offs | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 288 |  |  | $ | — |  |  | $ | — |  |  | $ | 288 |
SBA - PPP loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | — |  |  | $ | — |  |  | $ | 699 |  |  | $ | 2,037 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 2,736 |
Special Mention |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Substandard |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Doubtful & Loss |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total SBA - PPP loans: | $ | — |  |  | $ | — |  |  | $ | 699 |  |  | $ | 2,037 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 2,736 |
Current YTD Period: Gross charge-offs | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Commercial and industrial loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 141,080 |  |  | $ | 143,847 |  |  | $ | 100,059 |  |  | $ | 88,743 |  |  | $ | 68,352 |  |  | $ | 94,027 |  |  | $ | 289,539 |  |  | $ | 5,460 |  |  | $ | 931,107 |
Special Mention |  | 7,829 |  |  |  | 738 |  |  |  | 745 |  |  |  | 552 |  |  |  | 4,114 |  |  |  | 3,986 |  |  |  | 10,529 |  |  |  | 5,347 |  |  |  | 33,840 |
Substandard |  | — |  |  |  | 257 |  |  |  | — |  |  |  | — |  |  |  | 89 |  |  |  | 1,296 |  |  |  | 2,487 |  |  |  | 819 |  |  |  | 4,948 |
Doubtful & Loss |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total Commercial and industrial loans: | $ | 148,909 |  |  | $ | 144,842 |  |  | $ | 100,804 |  |  | $ | 89,295 |  |  | $ | 72,555 |  |  | $ | 99,309 |  |  | $ | 302,555 |  |  | $ | 11,626 |  |  | $ | 969,895 |
Current YTD Period: Gross charge-offs | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 109 |  |  | $ | 109 |
| Origination Year |  |  | Revolving loans amortized |  |  | Revolving loans converted to |  |  |  |
December 31, 2023 | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2019 |  |  | Prior |  |  | cost basis |  |  | term loans |  |  | Total |
| (Dollars in thousands) |
Dairy & livestock and agribusiness loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 296 |  |  | $ | — |  |  | $ | 1,586 |  |  | $ | 931 |  |  | $ | 80 |  |  | $ | 208 |  |  | $ | 337,525 |  |  | $ | — |  |  | $ | 340,626 |
Special Mention |  | 448 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 25 |  |  |  | — |  |  |  | 69,232 |  |  |  | — |  |  |  | 69,705 |
Substandard |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 60 |  |  |  | 2,500 |  |  |  | — |  |  |  | 2,560 |
Doubtful & Loss |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total Dairy & livestock and agribusiness loans: | $ | 744 |  |  | $ | — |  |  | $ | 1,586 |  |  | $ | 931 |  |  | $ | 105 |  |  | $ | 268 |  |  | $ | 409,257 |  |  | $ | — |  |  | $ | 412,891 |
Current YTD Period: Gross charge-offs | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Municipal lease finance receivables loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | — |  |  | $ | 5,735 |  |  | $ | 25,803 |  |  | $ | 5,981 |  |  | $ | 4,267 |  |  | $ | 31,622 |  |  | $ | — |  |  | $ | — |  |  | $ | 73,408 |
Special Mention |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 182 |  |  |  | — |  |  |  | — |  |  |  | 182 |
Substandard |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Doubtful & Loss |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total Municipal lease finance receivables loans: | $ | — |  |  | $ | 5,735 |  |  | $ | 25,803 |  |  | $ | 5,981 |  |  | $ | 4,267 |  |  | $ | 31,804 |  |  | $ | — |  |  | $ | — |  |  | $ | 73,590 |
Current YTD Period: Gross charge-offs | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
SFR mortgage loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 22,248 |  |  | $ | 61,070 |  |  | $ | 43,573 |  |  | $ | 44,076 |  |  | $ | 28,049 |  |  | $ | 67,750 |  |  | $ | — |  |  | $ | — |  |  | $ | 266,766 |
Special Mention |  | 789 |  |  |  | — |  |  |  | — |  |  |  | 918 |  |  |  | 544 |  |  |  | 327 |  |  |  | — |  |  |  | — |  |  |  | 2,578 |
Substandard |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 200 |  |  |  | — |  |  |  | 324 |  |  |  | 524 |
Doubtful & Loss |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total SFR mortgage loans: | $ | 23,037 |  |  | $ | 61,070 |  |  | $ | 43,573 |  |  | $ | 44,994 |  |  | $ | 28,593 |  |  | $ | 68,277 |  |  | $ | — |  |  | $ | 324 |  |  | $ | 269,868 |
Current YTD Period: Gross charge-offs | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Consumer and other loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 4,911 |  |  | $ | 4,122 |  |  | $ | 2,707 |  |  | $ | 702 |  |  | $ | 644 |  |  | $ | 486 |  |  | $ | 38,595 |  |  | $ | 871 |  |  | $ | 53,038 |
Special Mention |  | — |  |  |  | — |  |  |  | 246 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 4 |  |  |  | 173 |  |  |  | 423 |
Substandard |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 12 |  |  |  | 1 |  |  |  | 598 |  |  |  | 611 |
Doubtful & Loss |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total Consumer and other loans: | $ | 4,911 |  |  | $ | 4,122 |  |  | $ | 2,953 |  |  | $ | 702 |  |  | $ | 644 |  |  | $ | 498 |  |  | $ | 38,600 |  |  | $ | 1,642 |  |  | $ | 54,072 |
Current YTD Period: Gross charge-offs | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 4 |  |  | $ | — |  |  | $ | 4 |  |  | $ | 8 |
Total Loans, at amortized cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 638,501 |  |  | $ | 1,593,595 |  |  | $ | 1,381,084 |  |  | $ | 1,065,424 |  |  | $ | 605,169 |  |  | $ | 2,337,278 |  |  | $ | 854,820 |  |  | $ | 44,899 |  |  | $ | 8,520,770 |
Special Mention |  | 12,307 |  |  |  | 6,262 |  |  |  | 18,989 |  |  |  | 25,622 |  |  |  | 49,639 |  |  |  | 80,928 |  |  |  | 82,676 |  |  |  | 5,520 |  |  |  | 281,943 |
Substandard |  | 744 |  |  |  | 8,384 |  |  |  | 2,891 |  |  |  | 33,401 |  |  |  | 13,824 |  |  |  | 35,423 |  |  |  | 5,789 |  |  |  | 1,741 |  |  |  | 102,197 |
Doubtful & Loss |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total Loans at amortized cost: | $ | 651,552 |  |  | $ | 1,608,241 |  |  | $ | 1,402,964 |  |  | $ | 1,124,447 |  |  | $ | 668,632 |  |  | $ | 2,453,629 |  |  | $ | 943,285 |  |  | $ | 52,160 |  |  | $ | 8,904,910 |
Current YTD Period: Gross charge-offs | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 292 |  |  | $ | — |  |  | $ | 113 |  |  | $ | 405 |
| Origination Year |  |  | Revolving loans amortized |  |  | Revolving loans converted to |  |  |  |
December 31, 2022 | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2019 |  |  | 2018 |  |  | Prior |  |  | cost basis |  |  | term loans |  |  | Total |
| (Dollars in thousands) |
Commercial real estate loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 1,363,733 |  |  | $ | 1,197,290 |  |  | $ | 957,965 |  |  | $ | 542,827 |  |  | $ | 506,613 |  |  | $ | 1,889,478 |  |  | $ | 175,373 |  |  | $ | 39,616 |  |  | $ | 6,672,895 |
Special Mention |  | 3,285 |  |  |  | 12,114 |  |  |  | 11,284 |  |  |  | 32,976 |  |  |  | 21,646 |  |  |  | 76,290 |  |  |  | 908 |  |  |  | — |  |  |  | 158,503 |
Substandard |  | — |  |  |  | — |  |  |  | 15,624 |  |  |  | 16,297 |  |  |  | 94 |  |  |  | 21,535 |  |  |  | — |  |  |  | — |  |  |  | 53,550 |
Doubtful & Loss |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total Commercial real estate loans: | $ | 1,367,018 |  |  | $ | 1,209,404 |  |  | $ | 984,873 |  |  | $ | 592,100 |  |  | $ | 528,353 |  |  | $ | 1,987,303 |  |  | $ | 176,281 |  |  | $ | 39,616 |  |  | $ | 6,884,948 |
Construction loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 17,203 |  |  | $ | 26,689 |  |  | $ | 16,578 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 22,850 |  |  | $ | — |  |  | $ | 83,320 |
Special Mention |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 4,951 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 4,951 |
Substandard |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Doubtful & Loss |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total Construction loans: | $ | 17,203 |  |  | $ | 26,689 |  |  | $ | 16,578 |  |  | $ | — |  |  | $ | 4,951 |  |  | $ | — |  |  | $ | 22,850 |  |  | $ | — |  |  | $ | 88,271 |
SBA loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 60,623 |  |  | $ | 54,781 |  |  | $ | 35,243 |  |  | $ | 7,460 |  |  | $ | 28,886 |  |  | $ | 96,473 |  |  | $ | 1,026 |  |  | $ | — |  |  | $ | 284,492 |
Special Mention |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,321 |  |  |  | 1,293 |  |  |  | 2,065 |  |  |  | — |  |  |  | — |  |  |  | 4,679 |
Substandard |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 556 |  |  |  | 1,181 |  |  |  | — |  |  |  | — |  |  |  | 1,737 |
Doubtful & Loss |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total SBA loans: | $ | 60,623 |  |  | $ | 54,781 |  |  | $ | 35,243 |  |  | $ | 8,781 |  |  | $ | 30,735 |  |  | $ | 99,719 |  |  | $ | 1,026 |  |  | $ | — |  |  | $ | 290,908 |
SBA - PPP loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | — |  |  | $ | 5,515 |  |  | $ | 3,572 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 9,087 |
Special Mention |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Substandard |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Doubtful & Loss |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total SBA - PPP loans: | $ | — |  |  | $ | 5,515 |  |  | $ | 3,572 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 9,087 |
Commercial and industrial loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 154,765 |  |  | $ | 135,162 |  |  | $ | 80,763 |  |  | $ | 101,192 |  |  | $ | 42,731 |  |  | $ | 85,406 |  |  | $ | 305,589 |  |  | $ | 7,775 |  |  | $ | 913,383 |
Special Mention |  | 3,955 |  |  |  | 761 |  |  |  | 459 |  |  |  | 1,693 |  |  |  | 462 |  |  |  | 8 |  |  |  | 15,156 |  |  |  | 544 |  |  |  | 23,038 |
Substandard |  | 494 |  |  |  | — |  |  |  | 728 |  |  |  | 959 |  |  |  | 5,624 |  |  |  | 496 |  |  |  | 3,200 |  |  |  | 761 |  |  |  | 12,262 |
Doubtful & Loss |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total Commercial and industrial loans: | $ | 159,214 |  |  | $ | 135,923 |  |  | $ | 81,950 |  |  | $ | 103,844 |  |  | $ | 48,817 |  |  | $ | 85,910 |  |  | $ | 323,945 |  |  | $ | 9,080 |  |  | $ | 948,683 |
| Origination Year |  |  | Revolving loans amortized |  |  | Revolving loans converted to |  |  |  |
December 31, 2022 | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2019 |  |  | 2018 |  |  | Prior |  |  | cost basis |  |  | term loans |  |  | Total |
| (Dollars in thousands) |
Dairy & livestock and agribusiness loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 207 |  |  | $ | 2,318 |  |  | $ | 1,515 |  |  | $ | 187 |  |  | $ | 69 |  |  | $ | 628 |  |  | $ | 400,229 |  |  | $ | 450 |  |  | $ | 405,603 |
Special Mention |  | — |  |  |  | — |  |  |  | — |  |  |  | 599 |  |  |  | 46 |  |  |  | — |  |  |  | 17,129 |  |  |  | 853 |  |  |  | 18,627 |
Substandard |  | 1,041 |  |  |  | — |  |  |  | 40 |  |  |  | — |  |  |  | 95 |  |  |  | 113 |  |  |  | 1,841 |  |  |  | 6,204 |  |  |  | 9,334 |
Doubtful & Loss |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total Dairy & livestock and agribusiness loans: | $ | 1,248 |  |  | $ | 2,318 |  |  | $ | 1,555 |  |  | $ | 786 |  |  | $ | 210 |  |  | $ | 741 |  |  | $ | 419,199 |  |  | $ | 7,507 |  |  | $ | 433,564 |
Municipal lease finance receivables loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 6,442 |  |  | $ | 26,858 |  |  | $ | 6,814 |  |  | $ | 4,327 |  |  | $ | 4,948 |  |  | $ | 31,292 |  |  | $ | — |  |  | $ | — |  |  | $ | 80,681 |
Special Mention |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 262 |  |  |  | — |  |  |  | — |  |  |  | 262 |
Substandard |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 183 |  |  |  | — |  |  |  | — |  |  |  | 183 |
Doubtful & Loss |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total Municipal lease finance receivables loans: | $ | 6,442 |  |  | $ | 26,858 |  |  | $ | 6,814 |  |  | $ | 4,327 |  |  | $ | 4,948 |  |  | $ | 31,737 |  |  | $ | — |  |  | $ | — |  |  | $ | 81,126 |
SFR mortgage loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 63,761 |  |  | $ | 46,748 |  |  | $ | 45,819 |  |  | $ | 33,585 |  |  | $ | 15,836 |  |  | $ | 58,730 |  |  | $ | — |  |  | $ | — |  |  | $ | 264,479 |
Special Mention |  | — |  |  |  | — |  |  |  | 943 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 943 |
Substandard |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 214 |  |  |  | — |  |  |  | 388 |  |  |  | 602 |
Doubtful & Loss |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total SFR mortgage loans: | $ | 63,761 |  |  | $ | 46,748 |  |  | $ | 46,762 |  |  | $ | 33,585 |  |  | $ | 15,836 |  |  | $ | 58,944 |  |  | $ | — |  |  | $ | 388 |  |  | $ | 266,024 |
Consumer and other loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 7,653 |  |  | $ | 3,722 |  |  | $ | 1,298 |  |  | $ | 926 |  |  | $ | 79 |  |  | $ | 1,277 |  |  | $ | 58,578 |  |  | $ | 1,107 |  |  | $ | 74,640 |
Special Mention |  | — |  |  |  | 561 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 590 |  |  |  | — |  |  |  | 1,151 |
Substandard |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 13 |  |  |  | 5 |  |  |  | 972 |  |  |  | 990 |
Doubtful & Loss |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total Consumer and other loans: | $ | 7,653 |  |  | $ | 4,283 |  |  | $ | 1,298 |  |  | $ | 926 |  |  | $ | 79 |  |  | $ | 1,290 |  |  | $ | 59,173 |  |  | $ | 2,079 |  |  | $ | 76,781 |
Total Loans, at amortized cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 1,674,387 |  |  | $ | 1,499,083 |  |  | $ | 1,149,567 |  |  | $ | 690,504 |  |  | $ | 599,162 |  |  | $ | 2,163,284 |  |  | $ | 963,645 |  |  | $ | 48,948 |  |  | $ | 8,788,580 |
Special Mention |  | 7,240 |  |  |  | 13,436 |  |  |  | 12,686 |  |  |  | 36,589 |  |  |  | 28,398 |  |  |  | 78,625 |  |  |  | 33,783 |  |  |  | 1,397 |  |  |  | 212,154 |
Substandard |  | 1,535 |  |  |  | — |  |  |  | 16,392 |  |  |  | 17,256 |  |  |  | 6,369 |  |  |  | 23,735 |  |  |  | 5,046 |  |  |  | 8,325 |  |  |  | 78,658 |
Doubtful & Loss |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total Loans at amortized cost: | $ | 1,683,162 |  |  | $ | 1,512,519 |  |  | $ | 1,178,645 |  |  | $ | 744,349 |  |  | $ | 633,929 |  |  | $ | 2,265,644 |  |  | $ | 1,002,474 |  |  | $ | 58,670 |  |  | $ | 9,079,392 |
Schedule of Balance and Activity Related to Allowance for Loan Losses for Held-for-Investment Loans by Type | The following tables present the balance and activity related to the allowance for credit losses for held-for-investment loans by type for the periods presented.
|  | Year Ended December 31, 2023 |
|  | Ending Balance December 31, 2022 |  |  | Charge-offs |  |  | Recoveries |  |  | Provision for (Recapture of) Credit Losses |  |  | Ending Balance December 31, 2023 |
|  | (Dollars in thousands) |
Commercial real estate |  | $ | 64,806 |  |  | $ | — |  |  | $ | — |  |  | $ | 4,660 |  |  | $ | 69,466 |
Construction |  |  | 1,702 |  |  |  | — |  |  |  | 12 |  |  |  | (437 | ) |  |  | 1,277 |
SBA |  |  | 2,809 |  |  |  | (288 | ) |  |  | 73 |  |  |  | 85 |  |  |  | 2,679 |
SBA - PPP |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial and industrial |  |  | 10,206 |  |  |  | (109 | ) |  |  | 14 |  |  |  | (995 | ) |  |  | 9,116 |
Dairy & livestock and agribusiness |  |  | 4,400 |  |  |  | — |  |  |  | 31 |  |  |  | (1,333 | ) |  |  | 3,098 |
Municipal lease finance receivables |  |  | 296 |  |  |  | — |  |  |  | — |  |  |  | (86 | ) |  |  | 210 |
SFR mortgage |  |  | 366 |  |  |  | — |  |  |  | — |  |  |  | 169 |  |  |  | 535 |
Consumer and other loans |  |  | 532 |  |  |  | (8 | ) |  |  | — |  |  |  | (63 | ) |  |  | 461 |
Total allowance for credit losses |  | $ | 85,117 |  |  | $ | (405 | ) |  | $ | 130 |  |  | $ | 2,000 |  |  | $ | 86,842 |
|  | Year Ended December 31, 2022 |
|  | Ending Balance December 31, 2021 |  |  | Charge-offs |  |  | Recoveries |  |  | Initial ACL for PCD Loans at Acquisition |  |  | Provision Recorded at Acquisition |  |  | Provision for (Recapture of) Credit Losses |  |  | Ending Balance December 31, 2022 |
|  | (Dollars in thousands) |
Commercial real estate |  | $ | 50,950 |  |  | $ | — |  |  | $ | — |  |  | $ | 5,086 |  |  | $ | 4,127 |  |  | $ | 4,643 |  |  | $ | 64,806 |
Construction |  |  | 765 |  |  |  | — |  |  |  | 12 |  |  | 122 |  |  | 58 |  |  |  | 745 |  |  |  | 1,702 |
SBA |  |  | 2,668 |  |  |  | (127 | ) |  |  | 107 |  |  | 62 |  |  | 64 |  |  |  | 35 |  |  |  | 2,809 |
SBA - PPP |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial and industrial |  |  | 6,669 |  |  |  | (66 | ) |  |  | 503 |  |  | 500 |  |  | 508 |  |  |  | 2,092 |  |  |  | 10,206 |
Dairy & livestock and agribusiness |  |  | 3,066 |  |  |  | — |  |  |  | 468 |  |  | 2832 |  |  | 149 |  |  |  | (2,115 | ) |  |  | 4,400 |
Municipal lease finance receivables |  |  | 100 |  |  |  | — |  |  |  | — |  |  | 3 |  |  | 26 |  |  |  | 167 |  |  |  | 296 |
SFR mortgage |  |  | 188 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 178 |  |  |  | 366 |
Consumer and other loans |  |  | 613 |  |  |  | (4 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (77 | ) |  |  | 532 |
Total allowance for loan losses |  | $ | 65,019 |  |  | $ | (197 | ) |  | $ | 1,090 |  |  | $ | 8,605 |  |  | $ | 4,932 |  |  | $ | 5,668 |  |  | $ | 85,117 |
|  | Year Ended December 31, 2021 |
|  | Ending Balance December 31, 2020 |  |  | Charge-offs |  |  | Recoveries |  |  | Provision for (Recapture of) Credit Losses |  |  | Ending Balance December 31, 2021 |
|  | (Dollars in thousands) |  |  |  |
Commercial real estate |  | $ | 75,439 |  |  | $ | — |  |  | $ | — |  |  | $ | (24,489 | ) |  | $ | 50,950 |
Construction |  |  | 1,934 |  |  |  | — |  |  |  | 58 |  |  |  | (1,227 | ) |  |  | 765 |
SBA |  |  | 2,992 |  |  |  | (223 | ) |  |  | 23 |  |  |  | (124 | ) |  |  | 2,668 |
SBA - PPP |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial and industrial |  |  | 7,142 |  |  |  | (3,019 | ) |  |  | 12 |  |  |  | 2,534 |  |  |  | 6,669 |
Dairy & livestock and agribusiness |  |  | 3,949 |  |  |  | (118 | ) |  |  | — |  |  |  | (765 | ) |  |  | 3,066 |
Municipal lease finance receivables |  |  | 74 |  |  |  | — |  |  |  | — |  |  |  | 26 |  |  |  | 100 |
SFR mortgage |  |  | 367 |  |  |  | — |  |  |  | 79 |  |  |  | (258 | ) |  |  | 188 |
Consumer and other loans |  |  | 1,795 |  |  |  | (11 | ) |  |  | 26 |  |  |  | (1,197 | ) |  |  | 613 |
Total allowance for credit losses |  | $ | 93,692 |  |  | $ | (3,371 | ) |  | $ | 198 |  |  | $ | (25,500 | ) |  | $ | 65,019 |
Schedule of Recorded Investment in, and Aging of, Past Due and Nonaccrual Loans, Including PCI Loans by Class of Loans | The following table presents the recorded investment in, and the aging of, past due loans (including nonaccrual loans), by type of loans as of the date presented.
| December 31, 2023 |
| 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | Greater than 89 Days Past Due |  |  | Total Past Due |  |  | Loans Not Past Due |  |  | Total Loans and Financing Receivables |
| (Dollars in thousands) |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied | $ | 300 |  |  | $ | — |  |  | $ | 2,505 |  |  | $ | 2,805 |  |  | $ | 2,430,447 |  |  | $ | 2,433,252 |
Non-owner occupied |  | 16 |  |  |  | — |  |  |  | 531 |  |  |  | 547 |  |  |  | 4,350,706 |  |  |  | 4,351,253 |
Construction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Speculative (1) |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 57,921 |  |  |  | 57,921 |
Non-speculative |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 8,813 |  |  |  | 8,813 |
SBA |  | — |  |  |  | 108 |  |  |  | 969 |  |  |  | 1,077 |  |  |  | 269,542 |  |  |  | 270,619 |
SBA - PPP |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2,736 |  |  |  | 2,736 |
Commercial and industrial |  | 12 |  |  |  | — |  |  |  | 4,253 |  |  |  | 4,265 |  |  |  | 965,630 |  |  |  | 969,895 |
Dairy & livestock and agribusiness |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 412,891 |  |  |  | 412,891 |
Municipal lease finance receivables |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 73,590 |  |  |  | 73,590 |
SFR mortgage |  | 201 |  |  |  | — |  |  |  | — |  |  |  | 201 |  |  |  | 269,667 |  |  |  | 269,868 |
Consumer and other loans |  | 18 |  |  |  | — |  |  |  | — |  |  |  | 18 |  |  |  | 54,054 |  |  |  | 54,072 |
Total gross loans | $ | 547 |  |  | $ | 108 |  |  | $ | 8,258 |  |  | $ | 8,913 |  |  | $ | 8,895,997 |  |  | $ | 8,904,910 |
(1) Speculative construction loans are generally for properties where there is no identified buyer or renter.
| December 31, 2022 |
| 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | Greater than 89 Days Past Due |  |  | Total Past Due |  |  | Loans Not Past Due |  |  | Total Loans and Financing Receivables |
| (Dollars in thousands) |
Commercial real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied | $ | — |  |  | $ | — |  |  | $ | 2,639 |  |  | $ | 2,639 |  |  | $ | 2,482,471 |  |  | $ | 2,485,110 |
Non-owner occupied |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 4,399,838 |  |  |  | 4,399,838 |
Construction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Speculative (1) |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 67,436 |  |  |  | 67,436 |
Non-speculative |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 20,835 |  |  |  | 20,835 |
SBA |  | 374 |  |  |  | 182 |  |  |  | 443 |  |  |  | 999 |  |  |  | 289,909 |  |  |  | 290,908 |
SBA - PPP |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 9,087 |  |  |  | 9,087 |
Commercial and industrial |  | — |  |  |  | — |  |  |  | 1,318 |  |  |  | 1,318 |  |  |  | 947,365 |  |  |  | 948,683 |
Dairy & livestock and agribusiness |  | — |  |  |  | — |  |  |  | 269 |  |  |  | 269 |  |  |  | 433,295 |  |  |  | 433,564 |
Municipal lease finance receivables |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 81,126 |  |  |  | 81,126 |
SFR mortgage |  | — |  |  |  | 388 |  |  |  | — |  |  |  | 388 |  |  |  | 265,636 |  |  |  | 266,024 |
Consumer and other loans |  | 175 |  |  |  | — |  |  |  | 33 |  |  |  | 208 |  |  |  | 76,573 |  |  |  | 76,781 |
Total gross loans | $ | 549 |  |  | $ | 570 |  |  | $ | 4,702 |  |  | $ | 5,821 |  |  | $ | 9,073,571 |  |  | $ | 9,079,392 |
(1) Speculative construction loans are generally for properties where there is no identified buyer or renter. Amortized cost of our finance receivables and loans that are on nonaccrual status, including loans with no allowance are presented as of December 31, 2023 and December 31, 2022 by type of loan.
| December 31, 2023 |
| Nonaccrual with No Allowance for Credit Losses |  |  | Total Nonaccrual (1) |  |  | Loans Past Due Over 89 Days Still Accruing |
| (Dollars in thousands) |
Commercial real estate |  |  |  |  |  |  |  |
Owner occupied | $ | 2,505 |  |  | $ | 2,505 |  |  | $ | — |
Non-owner occupied |  | 548 |  |  |  | 12,935 |  |  |  | — |
Construction |  |  |  |  |  |  |  |
Speculative (2) |  | — |  |  |  | — |  |  |  | — |
Non-speculative |  | — |  |  |  | — |  |  |  | — |
SBA |  | 787 |  |  |  | 969 |  |  |  | — |
SBA - PPP |  | — |  |  |  | — |  |  |  | — |
Commercial and industrial |  | 908 |  |  |  | 4,509 |  |  |  | — |
Dairy & livestock and agribusiness |  | 60 |  |  |  | 60 |  |  |  | — |
Municipal lease finance receivables |  | — |  |  |  | — |  |  |  | — |
SFR mortgage |  | 323 |  |  |  | 324 |  |  |  | — |
Consumer and other loans |  | — |  |  |  | — |  |  |  | — |
Total loans | $ | 5,131 |  |  | $ | 21,302 |  |  | $ | — |
(1) As of December 31, 2023, $13.0 million of nonaccruing loans were current, $16,000 were 30-59 days past due, and $8.3 million were 90+ days past due. (2) Speculative construction loans are generally for properties where there is no identified buyer or renter.
| December 31, 2022 |
| Nonaccrual with No Allowance for Credit Losses |  |  | Total Nonaccrual (1) (3) |  |  | Loans Past Due Over 89 Days Still Accruing |
| (Dollars in thousands) |
Commercial real estate |  |  |  |  |  |  |  |
Owner occupied | $ | 2,639 |  |  | $ | 2,639 |  |  | $ | — |
Non-owner occupied |  | 18 |  |  |  | 18 |  |  |  | — |
Construction |  |  |  |  |  |  |  |
Speculative (2) |  | — |  |  |  | — |  |  |  | — |
Non-speculative |  | — |  |  |  | — |  |  |  | — |
SBA |  | 268 |  |  |  | 443 |  |  |  | — |
SBA - PPP |  | — |  |  |  | — |  |  |  | — |
Commercial and industrial |  | 771 |  |  |  | 1,320 |  |  |  | — |
Dairy & livestock and agribusiness |  | 364 |  |  |  | 477 |  |  |  | — |
Municipal lease finance receivables |  | — |  |  |  | — |  |  |  | — |
SFR mortgage |  | — |  |  |  | — |  |  |  | — |
Consumer and other loans |  | 34 |  |  |  | 33 |  |  |  | — |
Total loans | $ | 4,094 |  |  | $ | 4,930 |  |  | $ | — |
(1) As of December 31, 2022, $228,000 of nonaccruing loans were current and $4.7 million were 90+ days past due. (2) Speculative construction loans are generally for properties where there is no identified buyer or renter. (3) Excludes $221,000 of guaranteed portion of nonaccrual SBA loans that are in process of collection.
Summary of Pledged Assets not Separately Reported on Statement of Financial Position | The following table presents the recorded investment in collateral-dependent loans by type of loans as of the date presented.
| December 31, 2023 |  |  | Number of Loans |
| Real Estate |  |  | Business Assets |  |  | Other |  |  | Dependent on Collateral |
| (Dollars in thousands) |
Commercial real estate | $ | 15,440 |  |  | $ | — |  |  | $ | — |  |  |  | 5 |
Construction |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
SBA |  | 749 |  |  |  | 220 |  |  |  | — |  |  |  | 4 |
SBA - PPP |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial and industrial |  | 392 |  |  |  | 2,950 |  |  |  | 1,167 |  |  |  | 8 |
Dairy & livestock and agribusiness |  | 60 |  |  |  | — |  |  |  | — |  |  |  | 1 |
Municipal lease finance receivables |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
SFR mortgage |  | 324 |  |  |  | — |  |  |  | — |  |  |  | 1 |
Consumer and other loans |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total collateral-dependent loans | $ | 16,965 |  |  | $ | 3,170 |  |  | $ | 1,167 |  |  |  | 19 |
| December 31, 2022 |  |  | Number of Loans |
| Real Estate |  |  | Business Assets |  |  | Other |  |  | Dependent on Collateral |
| (Dollars in thousands) |
Commercial real estate | $ | 17,935 |  |  | $ | — |  |  | $ | — |  |  |  | 4 |
Construction |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
SBA |  | 151 |  |  |  | 292 |  |  |  | — |  |  |  | 6 |
SBA - PPP |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial and industrial |  | 87 |  |  |  | 2,774 |  |  |  | 81 |  |  |  | 13 |
Dairy & livestock and agribusiness |  | 269 |  |  |  | 2,000 |  |  |  | 208 |  |  |  | 4 |
Municipal lease finance receivables |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
SFR mortgage |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Consumer and other loans |  | 33 |  |  |  | — |  |  |  | — |  |  |  | 1 |
Total collateral-dependent loans | $ | 18,475 |  |  | $ | 5,066 |  |  | $ | 289 |  |  |  | 28 |
Summary of Amortized Cost of Loans Activity | The table below reflects the amortized cost of loans by type made to borrowers experiencing financial difficulty that were modified as of December 31, 2023.
|  |  | Term Extension |
|  |  | Amortized Cost Basis |  |  | % of Total Class of |
|  |  | at December 31, 2023 |  |  | Financing Receivables |
|  |  | (Dollars in thousands) |  |  |  |
| Commercial real estate loans |  | $ | 2,550 |  |  |  | 0.03 | %
| Commercial and industrial |  |  | 1,305 |  |  |  | 0.01 | %
| Dairy & livestock and agribusiness |  |  | 4,639 |  |  |  | 0.05 | %
| Total |  | $ | 8,494 |  |  |  |
|  |  | Combination-Term Extension and Interest Rate Reduction |
|  |  | Amortized Cost Basis |  |  | % of Total Class of |
|  |  | at December 31, 2023 |  |  | Financing Receivables |
| Commercial real estate loans |  | $ | 688 |  |  |  | 0.01 | %
| Commercial and industrial |  |  | 278 |  |  |  | 0.00 | %
| Total |  | $ | 966 |  |  |  |
Summary of Financial Effect of the Loan Activity | The following table describes the financial effect of the loan modifications made to borrowers experiencing financial difficulty as of December 31, 2023.
| Loan Type |  | Financial Effect
|  |  | Term Extension
| Commercial real estate loans |  | Added a weighted-average 1.0 years to the life of loans, which reduced monthly payment amounts for the borrowers.
| Commercial and industrial |  | Added a weighted-average 0.3 years to the life of loans, which reduced monthly payment amounts for the borrowers.
| Dairy & livestock and agribusiness |  | Added a weighted-average 0.5 years to the life of loans, which reduced monthly payment amounts for the borrowers.
|  |  | Combination-Term Extension and Interest Rate Reduction
| Commercial real estate loans |  | Added a weighted-average 7.6 years to the life of loans, which reduced monthly payment amounts for the borrowers; reduced weighted-average contractual interest rate from 10% to 7.25%.
| Commercial and industrial |  | Added a weighted-average 2.0 years to the life of loans, which reduced monthly payment amounts for the borrowers; reduced weighted-average contractual interest rate from 10% to 7.75%.
Summary of Recorded Investments or Past Due Loans At Amortized Cost | The following table presents the recorded investment in, and the aging of, past due loans at amortized cost (including nonaccrual loans), by type of loans, made to borrowers experiencing financial difficulty that were modified on or after January 1, 2023, the date we adopted ASU 2022-02.
|  |  | Payment Status (amortized cost basis) |
|  |  | Current |  |  | 30-89 Days Past Due |  |  | 90+ Days Past Due |
|  |  | (Dollars in thousands) |
| Commercial real estate loans |  | $ | 3,238 |  |  | $ | — |  |  | $ | — |
| Commercial and industrial |  |  | 1,583 |  |  |  | — |  |  |  | — |
| Dairy & livestock and agribusiness |  |  | 4,639 |  |  |  | — |  |  |  | — |
| Total |  | $ | 9,460 |  |  | $ | — |  |  | $ | — |
Summary of Activity Related to Troubled Debt Restructurings | The following table provides a summary of the activity related to TDRs for the periods presented.
|  | Year Ended December 31, |
|  | 2022 |
Performing TDRs: |  |  |
Beginning balance |  | $ | 5,293 |
New modifications |  |  | 5,204 |
Payoffs/payments, net and other |  |  | (2,680 | )
TDRs returned to accrual status |  |  | — |
TDRs placed on nonaccrual status |  |  | — |
Ending balance |  | $ | 7,817 |
Nonperforming TDRs: |  |  |
Beginning balance |  | $ | — |
New modifications |  |  | — |
Charge-offs |  |  | — |
Transfer to OREO |  |  | — |
Payoffs/payments, net and other |  |  | — |
TDRs returned to accrual status |  |  | — |
TDRs placed on nonaccrual status |  |  | — |
Ending balance |  | $ | — |
Total TDRs |  | $ | 7,817 |
Summary of Loans Modified as Troubled Debt Restructurings | The following tables summarize loans modified as TDRs for the periods presented. Modifications (1)
| For the Year Ended December 31, 2022 |
| Number of Loans |  |  | Pre-Modification Outstanding Recorded Investment |  |  | Post-Modification Outstanding Recorded Investment |  |  | Outstanding Recorded Investment at December 31, 2022 |  |  | Financial Effect Resulting From Modifications (2) |
| (Dollars in thousands) |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate reduction |  | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Change in amortization period or maturity |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Commercial and industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate reduction |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Change in amortization period or maturity |  | 2 |  |  |  | 3,204 |  |  |  | 3,204 |  |  |  | 3,204 |  |  |  | — |
Dairy & livestock and agribusiness: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate reduction |  | 1 |  |  |  | 2,000 |  |  |  | 2,000 |  |  |  | 2,000 |  |  |  | — |
Change in amortization period or maturity |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
SFR mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate reduction |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Change in amortization period or maturity |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total loans |  | 3 |  |  | $ | 5,204 |  |  | $ | 5,204 |  |  | $ | 5,204 |  |  | $ | — |
(1) The tables above exclude modified loans that were paid off prior to the end of the period. (2) Financial effects resulting from modifications represent charge-offs and current allowance for credit losses at modification date.

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