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Purchased Credit Impaired ("PCI") Loans | 9 Months Ended
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Sep. 30, 2019
Receivables [Abstract] |
Purchase Credit Impaired (PCI) Loans | Below is a summary of PCI loans by category at September 30, 2019 and December 31, 2018:
| September 30, 2019 |  | December 31, 2018
(in thousands) | Weighted- Average Risk Rating 1 | Recorded Investment PCI Loans |  | Weighted- Average Risk Rating 1 | Recorded Investment PCI Loans
Commercial and industrial | 5.77 | $ | 15,773 |  |  | 6.09 | $ | 2,159 |
Real estate: |  |  |  |  |
Commercial - investor owned | 7.04 | 39,329 |  |  | 7.19 | 23,939 |
Commercial - owner occupied | 6.58 | 20,435 |  |  | 7.39 | 9,669 |
Construction and land development | 5.75 | 7,847 |  |  | 6.03 | 4,548 |
Residential | 6.31 | 12,011 |  |  | 6.40 | 6,082 |
Total real estate loans |  | 79,622 |  |  |  | 44,238 |
Consumer and other | 5.54 | 228 |  |  | 2.18 | 4 |
Total |  | $ | 95,623 |  |  |  | $ | 46,401 |
1 Risk ratings are based on the borrower’s contractual obligation, which is not reflective of the purchase discount.
The aging of the recorded investment in past due PCI loans by portfolio class and category at September 30, 2019 and December 31, 2018, is shown below:
| September 30, 2019
(in thousands) | 30-89 Days Past Due |  | 90 or More Days Past Due |  | Total Past Due |  | Current |  | Total
Commercial and industrial | $ | 922 |  |  | $ | 532 |  |  | $ | 1,454 |  |  | $ | 14,319 |  |  | $ | 15,773 |
Real estate: |  |  |  |  |  |  |  |  |
Commercial - investor owned | — |  |  | 2,115 |  |  | 2,115 |  |  | 37,214 |  |  | 39,329 |
Commercial - owner occupied | — |  |  | 1,023 |  |  | 1,023 |  |  | 19,412 |  |  | 20,435 |
Construction and land development | 14 |  |  | 217 |  |  | 231 |  |  | 7,616 |  |  | 7,847 |
Residential | 703 |  |  | 833 |  |  | 1,536 |  |  | 10,475 |  |  | 12,011 |
Consumer and other | — |  |  | 35 |  |  | 35 |  |  | 193 |  |  | 228 |
Total | $ | 1,639 |  |  | $ | 4,755 |  |  | $ | 6,394 |  |  | $ | 89,229 |  |  | $ | 95,623 |
| December 31, 2018
(in thousands) | 30-89 Days Past Due |  | 90 or More Days Past Due |  | Total Past Due |  | Current |  | Total
Commercial and industrial | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 2,159 |  |  | $ | 2,159 |
Real estate: |  |  |  |  |  |  |  |  |
Commercial - investor owned | 416 |  |  | 88 |  |  | 504 |  |  | 23,435 |  |  | 23,939 |
Commercial - owner occupied | 591 |  |  | 6,279 |  |  | 6,870 |  |  | 2,799 |  |  | 9,669 |
Construction and land development | — |  |  | — |  |  | — |  |  | 4,548 |  |  | 4,548 |
Residential | 146 |  |  | 37 |  |  | 183 |  |  | 5,899 |  |  | 6,082 |
Consumer and other | — |  |  | — |  |  | — |  |  | 4 |  |  | 4 |
Total | $ | 1,153 |  |  | $ | 6,404 |  |  | $ | 7,557 |  |  | $ | 38,844 |  |  | $ | 46,401 |
The following table is a roll forward of PCI loans, net of the allowance for loan losses, for the nine months ended September 30, 2019 and 2018.
(in thousands) | Contractual Cashflows |  | Non-accretable Difference |  | Accretable Yield |  | Carrying Amount
Balance December 31, 2018 | $ | 73,157 |  |  | $ | 15,299 |  |  | $ | 12,638 |  |  | $ | 45,220 |
Acquisitions | 111,963 |  |  | 13,542 |  |  | 30,238 |  |  | 68,183 |
Principal reductions and interest payments | (33,548 | ) |  | — |  |  | — |  |  | (33,548 | )
Accretion of loan discount | — |  |  | — |  |  | (8,014 | ) |  | 8,014 |
Changes in contractual and expected cash flows due to remeasurement | 10,490 |  |  | (2,057 | ) |  | (86 | ) |  | 12,633 |
Reductions due to disposals | (9,121 | ) |  | (3,345 | ) |  | (40 | ) |  | (5,736 | )
Balance September 30, 2019 | $ | 152,941 |  |  | $ | 23,439 |  |  | $ | 34,736 |  |  | $ | 94,766 |
Balance December 31, 2017 | $ | 112,710 |  |  | $ | 29,005 |  |  | $ | 13,964 |  |  | $ | 69,741 |
Principal reductions and interest payments | (38,165 | ) |  | — |  |  | — |  |  | (38,165 | )
Accretion of loan discount | — |  |  | — |  |  | (5,118 | ) |  | 5,118 |
Changes in contractual and expected cash flows due to remeasurement | 4,341 |  |  | (8,939 | ) |  | 3,179 |  |  | 10,101 |
Balance September 30, 2018 | $ | 78,886 |  |  | $ | 20,066 |  |  | $ | 12,025 |  |  | $ | 46,795 |
The accretable yield is recognized in interest income over the estimated life of the acquired loans using the effective yield method. Outstanding customer balances on PCI loans were $121.5 million and $64.7 million as of September 30, 2019, and December 31, 2018, respectively.

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- Definition The entire disclosure for financing receivables that are covered under FDIC loss sharing agreements. Examples of financing receivables include, but are not limited to, loans, trade accounts receivables, notes receivable, credit cards, and receivables relating to a lessor's right(s) to payment(s) from a lease other than an operating lease that is recognized as assets. + References No definition available. + Details
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