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PORTFOLIO LOANS - Schedule of Activity on the Allowance for Loan Losses (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Activity in the allowance for loan losses |  |  |
ACL beginning balance | $ 91,608 | $ 87,887 | $ 101,048
Day 1 PCD |  |  | 4,178
Provision for credit losses | 2,399 | 4,623 | (15,101)
Charged-off | (4,418) | (3,179) | (4,783)
Recoveries | 2,151 | 2,277 | 2,545
ACL ending balance | 91,740 | 91,608 | 87,887
Commercial |  |  |
Activity in the allowance for loan losses |  |  |
ACL beginning balance | 23,860 | 23,855 | 23,866
Day 1 PCD |  |  | 3,546
Provision for credit losses | (727) | 497 | (2,160)
Charged-off | (2,429) | (1,069) | (2,026)
Recoveries | 552 | 577 | 629
ACL ending balance | 21,256 | 23,860 | 23,855
Commercial real estate |  |  |
Activity in the allowance for loan losses |  |  |
ACL beginning balance | 38,299 | 38,249 | 46,230
Day 1 PCD |  |  | 336
Provision for credit losses | (2,455) | 892 | (7,651)
Charged-off | (953) | (1,375) | (925)
Recoveries | 574 | 533 | 259
ACL ending balance | 35,465 | 38,299 | 38,249
Real estate construction |  |  |
Activity in the allowance for loan losses |  |  |
ACL beginning balance | 6,457 | 5,102 | 8,193
Day 1 PCD |  |  | 0
Provision for credit losses | (1,465) | 1,142 | (3,180)
Charged-off | 0 | (23) | (209)
Recoveries | 171 | 236 | 298
ACL ending balance | 5,163 | 6,457 | 5,102
Retail real estate |  |  |
Activity in the allowance for loan losses |  |  |
ACL beginning balance | 18,193 | 17,589 | 21,992
Day 1 PCD |  |  | 129
Provision for credit losses | 7,922 | 219 | (4,456)
Charged-off | (407) | (251) | (1,145)
Recoveries | 590 | 636 | 1,069
ACL ending balance | 26,298 | 18,193 | 17,589
Retail other |  |  |
Activity in the allowance for loan losses |  |  |
ACL beginning balance | 4,799 | 3,092 | 767
Day 1 PCD |  |  | 167
Provision for credit losses | (876) | 1,873 | 2,346
Charged-off | (629) | (461) | (478)
Recoveries | 264 | 295 | 290
ACL ending balance | $ 3,558 | $ 4,799 | $ 3,092

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- Definition Amount excluding accrued interest, of allowance for credit loss on financing receivable. Excludes net investment in lease. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479344/326-20-45-1 + Details
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