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Loans and Leases Receivable and Allowance for Loan and Lease Losses (Tables) | 12 Months Ended
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Dec. 31, 2019
Receivables [Abstract] |
Schedule of Loans Receivable | The following table presents loans and leases receivable as of December 31, 2019 and 2018:
| December 31, |  |
(amounts in thousands) | 2019 |  | 2018
Loans receivable, mortgage warehouse, at fair value | $ | 2,245,758 |  |  | $ | 1,405,420 |
Loans receivable: |  |  |
Commercial: |  |  |
Multi-family | 1,909,274 |  |  | 3,285,297 |
Commercial and industrial (including owner occupied commercial real estate) (1) | 2,441,987 |  |  | 1,951,277 |
Commercial real estate non-owner occupied | 1,223,529 |  |  | 1,125,106 |
Construction | 118,418 |  |  | 56,491 |
Total commercial loans and leases receivable | 5,693,208 |  |  | 6,418,171 |
Consumer: |  |  |
Residential real estate | 375,014 |  |  | 566,561 |
Manufactured housing | 70,398 |  |  | 79,731 |
Other consumer | 1,178,283 |  |  | 74,035 |
Total consumer loans receivable | 1,623,695 |  |  | 720,327 |
Loans and leases receivable | 7,316,903 |  |  | 7,138,498 |
Deferred (fees) costs and unamortized (discounts) premiums, net | 2,085 |  |  | (424) |
Allowance for loan and lease losses | (56,379) |  |  | (39,972) |
Total loans and leases receivable, net of allowance for loan and lease losses | $ | 9,508,367 |  |  | $ | 8,503,522 |
(1)Includes direct finance equipment leases of $89.2 million and $54.5 million at December 31, 2019 and 2018, respectively.
Loans Receivable by Class and Performance Status | The following tables summarize loans and leases receivable by loan and lease type and performance status as of December 31, 2019 and 2018:
| December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |
(amounts in thousands) | 30-89 Days past due (1) |  | 90 Days or more past due (1) |  | Total past due (1) |  | Non- accrual |  | Current (2) |  | Purchased-credit-impaired loans (3) |  | Total loans and leases (4)
Multi-family | $ | 2,133 |  |  | $ | — |  |  | $ | 2,133 |  |  | $ | 4,117 |  |  | $ | 1,901,336 |  |  | $ | 1,688 |  |  | $ | 1,909,274 |
Commercial and industrial | 2,395 |  |  | — |  |  | 2,395 |  |  | 4,531 |  |  | 1,882,700 |  |  | 354 |  |  | 1,889,980 |
Commercial real estate owner occupied | 5,388 |  |  | — |  |  | 5,388 |  |  | 1,963 |  |  | 537,992 |  |  | 6,664 |  |  | 552,007 |
Commercial real estate non-owner occupied | 8,034 |  |  | — |  |  | 8,034 |  |  | 76 |  |  | 1,211,892 |  |  | 3,527 |  |  | 1,223,529 |
Construction | — |  |  | — |  |  | — |  |  | — |  |  | 118,418 |  |  | — |  |  | 118,418 |
Residential real estate | 5,924 |  |  | — |  |  | 5,924 |  |  | 6,128 |  |  | 359,491 |  |  | 3,471 |  |  | 375,014 |
Manufactured housing (5) | 3,699 |  |  | 1,794 |  |  | 5,493 |  |  | 1,655 |  |  | 61,649 |  |  | 1,601 |  |  | 70,398 |
Other consumer | 5,756 |  |  | — |  |  | 5,756 |  |  | 1,551 |  |  | 1,170,793 |  |  | 183 |  |  | 1,178,283 |
Total | $ | 33,329 |  |  | $ | 1,794 |  |  | $ | 35,123 |  |  | $ | 20,021 |  |  | $ | 7,244,271 |  |  | $ | 17,488 |  |  | $ | 7,316,903 |
| December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |
(amounts in thousands) | 30-89 Days past due (1) |  | 90 Days or more past due (1) |  | Total past due (1) |  | Non- accrual |  | Current (2) |  | Purchased-credit-impaired loans (3) |  | Total loans and leases (4)
Multi-family | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,155 |  |  | $ | 3,282,452 |  |  | $ | 1,690 |  |  | $ | 3,285,297 |
Commercial and industrial | 1,914 |  |  | — |  |  | 1,914 |  |  | 17,764 |  |  | 1,353,586 |  |  | 536 |  |  | 1,373,800 |
Commercial real estate owner occupied | 193 |  |  | — |  |  | 193 |  |  | 1,037 |  |  | 567,809 |  |  | 8,438 |  |  | 577,477 |
Commercial real estate non-owner occupied | 1,190 |  |  | — |  |  | 1,190 |  |  | 129 |  |  | 1,119,443 |  |  | 4,344 |  |  | 1,125,106 |
Construction | — |  |  | — |  |  | — |  |  | — |  |  | 56,491 |  |  | — |  |  | 56,491 |
Residential real estate | 5,940 |  |  | — |  |  | 5,940 |  |  | 5,605 |  |  | 550,679 |  |  | 4,337 |  |  | 566,561 |
Manufactured housing (5) | 3,926 |  |  | 2,188 |  |  | 6,114 |  |  | 1,693 |  |  | 69,916 |  |  | 2,008 |  |  | 79,731 |
Other consumer | 200 |  |  | — |  |  | 200 |  |  | 111 |  |  | 73,503 |  |  | 221 |  |  | 74,035 |
Total | $ | 13,363 |  |  | $ | 2,188 |  |  | $ | 15,551 |  |  | $ | 27,494 |  |  | $ | 7,073,879 |  |  | $ | 21,574 |  |  | $ | 7,138,498 |
(1)Includes past-due loans and leases that are accruing interest because collection is considered probable. (2)Loans and leases where next payment due is less than 30 days from the report date. (3)Purchased-credit-impaired loans aggregated into a pool are accounted for as a single asset with a single composite interest rate and an aggregate expectation of cash flows, and the past due status of the pools, or that of the individual loans within the pools, is not meaningful. Due to the credit impaired nature of the loans, the loans are recorded at a discount reflecting estimated future cash flows and the Bank recognizes interest income on each pool of loans reflecting the estimated yield and passage of time. Such loans are considered to be performing. Purchased-credit-impaired loans that are not in pools accrete interest when the timing and amount of their expected cash flows are reasonably estimable, and are reported as performing loans. (4)Amounts exclude deferred costs and fees, unamortized premiums and discounts, and the ALLL. (5)Certain manufactured housing loans purchased in 2010 are supported by cash reserves held at the Bank of $0.1 million and $0.5 million at December 31, 2019 and 2018, respectively, which are used to fund past-due payments when the loan becomes 90 days or more delinquent. Each quarter, these funds are evaluated to determine if they would be sufficient to absorb the probable incurred losses within the manufactured housing portfolio.
Schedule of Allowance for Loan Losses | The changes in the ALLL for the years ended December 31, 2019 and 2018, and the loans and leases and ALLL by loan and lease type based on impairment-evaluation method as of December 31, 2019 and 2018 are presented in the tables below.
Twelve months ended December 31, 2019 | Multi-family |  | Commercial and industrial |  | Commercial real estate owner occupied |  | Commercial real estate non-owner occupied |  | Construction |  | Residential real estate |  | Manufactured housing |  | Other consumer |  | Total
(amounts in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending Balance, December 31, 2018 | $ | 11,462 |  |  | $ | 12,145 |  |  | $ | 3,320 |  |  | $ | 6,093 |  |  | $ | 624 |  |  | $ | 3,654 |  |  | $ | 145 |  |  | $ | 2,529 |  |  | $ | 39,972 |
Charge-offs | (541) |  |  | (532) |  |  | (119) |  |  | — |  |  | — |  |  | (297) |  |  | — |  |  | (8,101) |  |  | (9,590) |
Recoveries | 7 |  |  | 1,050 |  |  | 236 |  |  | — |  |  | 136 |  |  | 27 |  |  | — |  |  | 314 |  |  | 1,770 |
Provision for loan and lease losses | (4,771) |  |  | 2,893 |  |  | (1,202) |  |  | 150 |  |  | 502 |  |  | (166) |  |  | 915 |  |  | 25,906 |  |  | 24,227 |
Ending Balance, December 31, 2019 | $ | 6,157 |  |  | $ | 15,556 |  |  | $ | 2,235 |  |  | $ | 6,243 |  |  | $ | 1,262 |  |  | $ | 3,218 |  |  | $ | 1,060 |  |  | $ | 20,648 |  |  | $ | 56,379 |
As of December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
(amounts in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans and leases receivable: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 4,117 |  |  | $ | 4,591 |  |  | $ | 1,976 |  |  | $ | 76 |  |  | $ | — |  |  | $ | 9,063 |  |  | $ | 9,898 |  |  | $ | 1,551 |  |  | $ | 31,272 |
Collectively evaluated for impairment | 1,903,469 |  |  | 1,885,035 |  |  | 543,367 |  |  | 1,219,926 |  |  | 118,418 |  |  | 362,480 |  |  | 58,899 |  |  | 1,176,549 |  |  | 7,268,143 |
Loans acquired with credit deterioration | 1,688 |  |  | 354 |  |  | 6,664 |  |  | 3,527 |  |  | — |  |  | 3,471 |  |  | 1,601 |  |  | 183 |  |  | 17,488 |
Total loans and leases receivable | $ | 1,909,274 |  |  | $ | 1,889,980 |  |  | $ | 552,007 |  |  | $ | 1,223,529 |  |  | $ | 118,418 |  |  | $ | 375,014 |  |  | $ | 70,398 |  |  | $ | 1,178,283 |  |  | $ | 7,316,903 |
Allowance for loan and lease losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | — |  |  | $ | 523 |  |  | $ | 83 |  |  | $ | — |  |  | $ | — |  |  | $ | 44 |  |  | $ | 129 |  |  | $ | 73 |  |  | $ | 852 |
Collectively evaluated for impairment | 6,157 |  |  | 14,768 |  |  | 2,113 |  |  | 4,361 |  |  | 1,262 |  |  | 2,923 |  |  | 897 |  |  | 20,420 |  |  | 52,901 |
Loans acquired with credit deterioration | — |  |  | 265 |  |  | 39 |  |  | 1,882 |  |  | — |  |  | 251 |  |  | 34 |  |  | 155 |  |  | 2,626 |
Total allowance for loan and lease losses | $ | 6,157 |  |  | $ | 15,556 |  |  | $ | 2,235 |  |  | $ | 6,243 |  |  | $ | 1,262 |  |  | $ | 3,218 |  |  | $ | 1,060 |  |  | $ | 20,648 |  |  | $ | 56,379 |
Twelve months ended December 31, 2018 | Multi-family |  | Commercial and industrial |  | Commercial real estate owner occupied |  | Commercial real estate non-owner occupied |  | Construction |  | Residential real estate |  | Manufactured housing |  | Other consumer |  | Total
(amounts in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending Balance, December 31, 2017 | $ | 12,168 |  |  | $ | 10,918 |  |  | $ | 3,232 |  |  | $ | 7,437 |  |  | $ | 979 |  |  | $ | 2,929 |  |  | $ | 180 |  |  | $ | 172 |  |  | $ | 38,015 |
Charge-offs | — |  |  | (1,722) |  |  | (747) |  |  | — |  |  | — |  |  | (466) |  |  | — |  |  | (1,822) |  |  | (4,757) |
Recoveries | — |  |  | 403 |  |  | 326 |  |  | 5 |  |  | 241 |  |  | 76 |  |  | — |  |  | 21 |  |  | 1,072 |
Provision for loan and lease losses | (706) |  |  | 2,546 |  |  | 509 |  |  | (1,349) |  |  | (596) |  |  | 1,115 |  |  | (35) |  |  | 4,158 |  |  | 5,642 |
Ending Balance, December 31, 2018 | $ | 11,462 |  |  | $ | 12,145 |  |  | $ | 3,320 |  |  | $ | 6,093 |  |  | $ | 624 |  |  | $ | 3,654 |  |  | $ | 145 |  |  | $ | 2,529 |  |  | $ | 39,972 |
As of December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
(amounts in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans and leases receivable: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 1,155 |  |  | $ | 17,828 |  |  | $ | 1,069 |  |  | $ | 129 |  |  | $ | — |  |  | $ | 8,631 |  |  | $ | 10,195 |  |  | $ | 111 |  |  | $ | 39,118 |
Collectively evaluated for impairment | 3,282,452 |  |  | 1,355,436 |  |  | 567,970 |  |  | 1,120,633 |  |  | 56,491 |  |  | 553,593 |  |  | 67,528 |  |  | 73,703 |  |  | 7,077,806 |
Loans acquired with credit deterioration | 1,690 |  |  | 536 |  |  | 8,438 |  |  | 4,344 |  |  | — |  |  | 4,337 |  |  | 2,008 |  |  | 221 |  |  | 21,574 |
Total loans and leases receivable | $ | 3,285,297 |  |  | $ | 1,373,800 |  |  | $ | 577,477 |  |  | $ | 1,125,106 |  |  | $ | 56,491 |  |  | $ | 566,561 |  |  | $ | 79,731 |  |  | $ | 74,035 |  |  | $ | 7,138,498 |
Allowance for loan and lease losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 539 |  |  | $ | 261 |  |  | $ | 1 |  |  | $ | — |  |  | $ | — |  |  | $ | 41 |  |  | $ | 3 |  |  | $ | — |  |  | $ | 845 |
Collectively evaluated for impairment | 10,923 |  |  | 11,516 |  |  | 3,319 |  |  | 4,161 |  |  | 624 |  |  | 3,227 |  |  | 89 |  |  | 2,390 |  |  | 36,249 |
Loans acquired with credit deterioration | — |  |  | 368 |  |  | — |  |  | 1,932 |  |  | — |  |  | 386 |  |  | 53 |  |  | 139 |  |  | 2,878 |
Total allowance for loan and lease losses | $ | 11,462 |  |  | $ | 12,145 |  |  | $ | 3,320 |  |  | $ | 6,093 |  |  | $ | 624 |  |  | $ | 3,654 |  |  | $ | 145 |  |  | $ | 2,529 |  |  | $ | 39,972 |
Summary of Impaired Loans | Purchased-credit-impaired loans are considered to be performing and are not included in the tables below.
| December 31, 2019 |  |  |  |  |  | For the Year Ended December 31, 2019 |  |
(amounts in thousands) | Recorded investment net of charge-offs |  | Unpaid principal balance |  | Related allowance |  | Average recorded investment |  | Interest income recognized
With no related allowance recorded: |  |  |  |  |  |  |  |  |
Multi-family | $ | 4,117 |  |  | $ | 4,117 |  |  | $ | — |  |  | $ | 1,223 |  |  | $ | 239 |
Commercial and industrial | 3,084 |  |  | 4,726 |  |  | — |  |  | 7,439 |  |  | 1,077 |
Commercial real estate owner occupied | 1,109 |  |  | 1,880 |  |  | — |  |  | 1,111 |  |  | 55 |
Commercial real estate non-owner occupied | 76 |  |  | 187 |  |  | — |  |  | 97 |  |  | 7 |
Residential real estate | 4,559 |  |  | 4,861 |  |  | — |  |  | 2,766 |  |  | 129 |
Manufactured housing | 4,169 |  |  | 4,169 |  |  | — |  |  | 5,638 |  |  | 325 |
Other consumer | 140 |  |  | 140 |  |  | — |  |  | 4,127 |  |  | 266 |
With an allowance recorded: |  |  |  |  |  |  |  |  |
Multi-family | — |  |  | — |  |  | — |  |  | 231 |  |  | — |
Commercial and industrial | 1,507 |  |  | 1,507 |  |  | 523 |  |  | 3,723 |  |  | 64 |
Commercial real estate owner occupied | 867 |  |  | 878 |  |  | 83 |  |  | 278 |  |  | 54 |
Residential real estate | 4,504 |  |  | 4,522 |  |  | 44 |  |  | 2,523 |  |  | 119 |
Manufactured housing | 5,729 |  |  | 5,729 |  |  | 129 |  |  | 3,792 |  |  | 253 |
Other consumer | 1,411 |  |  | 1,411 |  |  | 73 |  |  | 584 |  |  | — |
Total | $ | 31,272 |  |  | $ | 34,127 |  |  | $ | 852 |  |  | $ | 33,532 |  |  | $ | 2,588 |
| December 31, 2018 |  |  |  |  |  | For the Year Ended, December 31, 2018 |  |  |  | For the Year Ended, December 31, 2017 |  |
(amounts in thousands) | Recorded investment net of charge-offs |  | Unpaid principal balance |  | Related allowance |  | Average recorded investment |  | Interest income recognized |  | Average recorded investment |  | Interest income recognized
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |
Multi-family | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 537 |  |  | $ | 8 |  |  | $ | — |  |  | $ | — |
Commercial and industrial | 13,660 |  |  | 15,263 |  |  | — |  |  | 8,831 |  |  | 673 |  |  | 8,865 |  |  | 214 |
Commercial real estate owner occupied | 1,037 |  |  | 1,766 |  |  | — |  |  | 776 |  |  | 19 |  |  | 1,439 |  |  | 70 |
Commercial real estate non-owner occupied | 129 |  |  | 241 |  |  | — |  |  | 645 |  |  | 48 |  |  | 898 |  |  | 2 |
Residential real estate | 4,842 |  |  | 5,128 |  |  | — |  |  | 4,129 |  |  | 151 |  |  | 4,617 |  |  | 24 |
Manufactured housing | 10,027 |  |  | 10,027 |  |  | — |  |  | 10,015 |  |  | 561 |  |  | 10,003 |  |  | 558 |
Other consumer | 111 |  |  | 111 |  |  | — |  |  | 89 |  |  | 1 |  |  | 51 |  |  | — |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |
Multi-family | 1,155 |  |  | 1,155 |  |  | 539 |  |  | 231 |  |  | 37 |  |  | — |  |  | — |
Commercial and industrial | 4,168 |  |  | 4,351 |  |  | 261 |  |  | 6,504 |  |  | 25 |  |  | 5,984 |  |  | 230 |
Commercial real estate owner occupied | 32 |  |  | 32 |  |  | 1 |  |  | 443 |  |  | 3 |  |  | 882 |  |  | — |
Residential real estate | 3,789 |  |  | 3,789 |  |  | 41 |  |  | 4,566 |  |  | 131 |  |  | 3,307 |  |  | 187 |
Manufactured housing | 168 |  |  | 168 |  |  | 3 |  |  | 214 |  |  | 14 |  |  | 131 |  |  | 8 |
Total | $ | 39,118 |  |  | $ | 42,031 |  |  | $ | 845 |  |  | $ | 36,980 |  |  | $ | 1,671 |  |  | $ | 36,177 |  |  | $ | 1,293 |
Schedule of Total TDRs Based on Loan Type and Accrual Status | The following table presents total TDRs based on loan type and accrual status at December 31, 2019, 2018 and 2017. Nonaccrual TDRs are included in the reported amount of total non-accrual loans.
| December 31, |  |  |  |  |  |  |  |  |  |
| 2019 |  |  |  | 2018 |  |  |  | 2017 |  |
| Accruing TDRs | Nonaccrual TDRs | Total |  | Accruing TDRs | Nonaccrual TDRs | Total |  | Accruing TDRs | Nonaccrual TDRs | Total
(amounts in thousands) |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial | $ | 60 |  | $ | 23 |  | $ | 83 |  |  | $ | 64 |  | $ | 5,273 |  | $ | 5,337 |  |  | $ | 63 |  | $ | 5,939 |  | $ | 6,002 |
Commercial real estate owner occupied | 13 |  | — |  | 13 |  |  | 32 |  | — |  | 32 |  |  | — |  | — |  | — |
Residential real estate | 2,935 |  | 631 |  | 3,566 |  |  | 3,026 |  | 667 |  | 3,693 |  |  | 3,828 |  | 703 |  | 4,531 |
Manufactured housing | 8,243 |  | 1,382 |  | 9,625 |  |  | 8,502 |  | 1,620 |  | 10,122 |  |  | 8,130 |  | 1,766 |  | 9,896 |
Other consumer | — |  | 10 |  | 10 |  |  | — |  | 12 |  | 12 |  |  | — |  | — |  | — |
Total TDRs | $ | 11,251 |  | $ | 2,046 |  | $ | 13,297 |  |  | $ | 11,624 |  | $ | 7,572 |  | $ | 19,196 |  |  | $ | 12,021 |  | $ | 8,408 |  | $ | 20,429 |
Analysis of Loans Modified in Troubled Debt Restructuring by Type of Concession | The following table presents loans modified in a TDR by type of concession for the years ended December 31, 2019, 2018 and 2017. There were no modifications that involved forgiveness of debt for the years ended December 31, 2019, 2018 and 2017.
| For the Years Ended December 31, |  |  |  |  |  |  |  |  |  |
| 2019 |  |  |  | 2018 |  |  |  | 2017 |  |
(dollars in thousands) | Number of loans |  | Recorded investment |  | Number of loans |  | Recorded investment |  | Number of loans |  | Recorded investment
Extensions of maturity | 2 |  |  | $ | 514 |  |  | 2 |  |  | $ | 60 |  |  | 5 |  |  | $ | 6,497 |
Interest-rate reductions | 26 |  |  | 923 |  |  | 39 |  |  | 1,615 |  |  | 35 |  |  | 1,574 |
Total | 28 |  |  | $ | 1,437 |  |  | 41 |  |  | $ | 1,675 |  |  | 40 |  |  | $ | 8,071 |
Summary of Loans and Leases Modified in Troubled Debt Restructurings and Recorded Investments | The following table provides, by loan type, the number of loans modified in TDRs and the related recorded investment for the years ended December 31, 2019, 2018 and 2017.
| For the Years Ended December 31, |  |  |  |  |  |  |  |  |  |
| 2019 |  |  |  | 2018 |  |  |  | 2017 |  |
(dollars in thousands) | Number of loans |  | Recorded investment |  | Number of loans |  | Recorded investment |  | Number of loans |  | Recorded investment
Commercial and industrial | 1 |  |  | $ | 431 |  |  | — |  |  | $ | — |  |  | 4 |  |  | $ | 6,437 |
Residential real estate | 1 |  |  | 83 |  |  | 2 |  |  | 352 |  |  | — |  |  | — |
Manufactured housing | 26 |  |  | 923 |  |  | 38 |  |  | 1,310 |  |  | 36 |  |  | 1,634 |
Other consumer | — |  |  | — |  |  | 1 |  |  | 13 |  |  | — |  |  | — |
Total loans | 28 |  |  | $ | 1,437 |  |  | 41 |  |  | $ | 1,675 |  |  | 40 |  |  | $ | 8,071 |
Summary of Loans Modified in Troubled Debt Restructurings and Related Recorded Investment Within Twelve Months | The following table presents, by loan type, the number of loans modified in TDRs and the related recorded investment, for which there was a payment default within twelve months following the modification:
| December 31, 2019 |  |  |  | December 31, 2018 |  |  |  | December 31, 2017 |  |
(dollars in thousands) | Number of loans |  | Recorded investment |  | Number of loans |  | Recorded investment |  | Number of loans |  | Recorded investment
Residential real estate | $ | 1 |  |  | $ | 81 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Manufactured housing | 3 |  |  | 73 |  |  | 4 |  |  | 92 |  |  | 5 |  |  | 211 |
Total loans | 4 |  |  | $ | 154 |  |  | 4 |  |  | $ | 92 |  |  | 5 |  |  | $ | 211 |
Changes in Accretable Discount Related to Purchased Credit Impaired Loans | The changes in accretable yield related to PCI loans for the years ended December 31, 2019, 2018 and 2017 were as follows:
| For the Years Ended December 31, |  |  |  |
(amounts in thousands) | 2019 |  | 2018 |  | 2017
Accretable yield balance, beginning of period | $ | 6,178 |  |  | $ | 7,825 |  |  | $ | 10,202 |
Accretion to interest income | (1,144) |  |  | (1,455) |  |  | (1,673) |
Reclassification from nonaccretable difference and disposals, net | 44 |  |  | (192) |  |  | (704) |
Accretable yield balance, end of period | $ | 5,078 |  |  | $ | 6,178 |  |  | $ | 7,825 |
Credit Quality Tables | The following tables present the credit ratings of loans and leases receivable as of December 31, 2019 and 2018.
| December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
(amounts in thousands) | Multi-family |  | Commercial and industrial |  | Commercial real estate owner occupied |  | Commercial real estate non-owner occupied |  | Construction |  | Residential real estate |  | Manufactured housing |  | Other consumer |  | Total (3)
Pass/Satisfactory | $ | 1,816,200 |  |  | $ | 1,841,074 |  |  | $ | 536,777 |  |  | $ | 1,129,838 |  |  | $ | 118,418 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 5,442,307 |
Special Mention | 69,637 |  |  | 26,285 |  |  | 8,286 |  |  | 6,949 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 111,157 |
Substandard | 23,437 |  |  | 22,621 |  |  | 6,944 |  |  | 86,742 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 139,744 |
Performing (1) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 362,962 |  |  | 63,250 |  |  | 1,170,976 |  |  | 1,597,188 |
Non-performing (2) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 12,052 |  |  | 7,148 |  |  | 7,307 |  |  | 26,507 |
Total | $ | 1,909,274 |  |  | $ | 1,889,980 |  |  | $ | 552,007 |  |  | $ | 1,223,529 |  |  | $ | 118,418 |  |  | $ | 375,014 |  |  | $ | 70,398 |  |  | $ | 1,178,283 |  |  | $ | 7,316,903 |
| December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
(amounts in thousands) | Multi-family |  | Commercial and industrial |  | Commercial real estate owner occupied |  | Commercial real estate non-owner occupied |  | Construction |  | Residential real estate |  | Manufactured housing |  | Other consumer |  | Total (3)
Pass/Satisfactory | $ | 3,201,822 |  |  | $ | 1,306,466 |  |  | $ | 562,639 |  |  | $ | 1,054,493 |  |  | $ | 56,491 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 6,181,911 |
Special Mention | 55,696 |  |  | 30,551 |  |  | 9,730 |  |  | 30,203 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 126,180 |
Substandard | 27,779 |  |  | 36,783 |  |  | 5,108 |  |  | 40,410 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 110,080 |
Performing (1) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 555,016 |  |  | 71,924 |  |  | 73,724 |  |  | 700,664 |
Non-performing (2) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 11,545 |  |  | 7,807 |  |  | 311 |  |  | 19,663 |
Total | $ | 3,285,297 |  |  | $ | 1,373,800 |  |  | $ | 577,477 |  |  | $ | 1,125,106 |  |  | $ | 56,491 |  |  | $ | 566,561 |  |  | $ | 79,731 |  |  | $ | 74,035 |  |  | $ | 7,138,498 |
(1)Includes residential real estate, manufactured housing, and other consumer loans not assigned internal ratings. (2)Includes residential real estate, manufactured housing, and other consumer loans that are past due and still accruing interest or on nonaccrual status. (3)Excludes commercial mortgage warehouse loans reported at fair value
Schedule of Loan Purchases and Sales | Purchases and sales of loans were as follows for the years ended December 31, 2019, 2018 and 2017:
| For the Years Ended December 31, |  |  |  |
(amounts in thousands) | 2019 |  | 2018 |  | 2017
Purchases (1) |  |  |  |  |
Residential real estate | $ | 105,858 |  |  | $ | 368,402 |  |  | $ | 264,090 |
Other consumer (2) | 1,058,261 |  |  | 30,066 |  |  | — |
Total | $ | 1,164,119 |  |  | $ | 398,468 |  |  | $ | 264,090 |
Sales (3) |  |  |  |  |
Multi-family | $ | — |  |  | $ | (54,638) |  |  | $ | (226,831) |
Commercial and industrial (4) | (22,267) |  |  | (32,263) |  |  | (19,974) |
Commercial real estate owner occupied (4) | (16,320) |  |  | (20,218) |  |  | (19,813) |
Residential real estate | (230,285) |  |  | — |  |  | (191,574) |
Total | $ | (268,872) |  |  | $ | (107,119) |  |  | $ | (458,192) |
(1)Amounts reported represent the unpaid principal balance at time of purchase. The purchase price was 100.3%, 99.9% and 99.4% of loans outstanding for the years ended December 31, 2019, 2018 and 2017, respectively. (2)Other consumer loan purchases for the year ended December 31, 2019 and 2018, consist of third-party originated unsecured consumer loans. None of the loans are considered sub-prime at the time of origination. Customers considers sub-prime borrowers to be those with FICO scores below 660. (3)Amounts reported represent the unpaid principal balance at time of sale. For the years ended December 31, 2019, 2018 and 2017, loan sales resulted in net gains of $2.8 million, $3.3 million and $4.2 million, respectively. (4)Primarily sales of SBA loans.

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