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PORTFOLIO LOANS - Schedule of Activity on the Allowance for Loan Losses (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2024 | Sep. 30, 2023 | Sep. 30, 2024 | Sep. 30, 2023
Activity in the allowance for loan losses |  |  |  |
ACL beginning balance | $ 85,226 | $ 91,639 | $ 91,740 | $ 91,608
Day 1 PCD |  |  | 1,243 |
Provision for credit losses | 2 | 364 | 7,317 | 1,944
Charged-off | (674) | (1,115) | (16,410) | (3,643)
Recoveries | 427 | 822 | 1,091 | 1,801
ACL ending balance | 84,981 | 91,710 | 84,981 | 91,710
Commercial loans |  |  |  |
Activity in the allowance for loan losses |  |  |  |
ACL beginning balance |  |  | 61,884 |
ACL ending balance | 58,515 |  | 58,515 |
Commercial loans | C&I and other commercial |  |  |  |
Activity in the allowance for loan losses |  |  |  |
ACL beginning balance | 20,286 | 24,510 | 21,256 | 23,860
Day 1 PCD |  |  | 824 |
Provision for credit losses | 715 | (1,306) | 13,958 | 79
Charged-off | (202) | (758) | (15,433) | (1,733)
Recoveries | 210 | 187 | 404 | 427
ACL ending balance | 21,009 | 22,633 | 21,009 | 22,633
Commercial loans | Commercial and Retail Real Estate |  |  |  |
Activity in the allowance for loan losses |  |  |  |
ACL beginning balance | 35,104 | 33,656 | 35,465 | 38,299
Day 1 PCD |  |  | 322 |
Provision for credit losses | (1,158) | 745 | (1,882) | (3,006)
Charged-off | (215) | (102) | (315) | (1,175)
Recoveries | 4 | 392 | 145 | 573
ACL ending balance | 33,735 | 34,691 | 33,735 | 34,691
Commercial loans | Real estate construction |  |  |  |
Activity in the allowance for loan losses |  |  |  |
ACL beginning balance | 3,722 | 5,071 | 5,163 | 6,457
Day 1 PCD |  |  | 0 |
Provision for credit losses | 39 | 104 | (1,449) | (1,404)
Charged-off | 0 | 0 | 0 | 0
Recoveries | 10 | 31 | 57 | 153
ACL ending balance | 3,771 | 5,206 | 3,771 | 5,206
Retail loans |  |  |  |
Activity in the allowance for loan losses |  |  |  |
ACL beginning balance |  |  | 29,856 |
ACL ending balance | 26,466 |  | 26,466 |
Retail loans | Commercial and Retail Real Estate |  |  |  |
Activity in the allowance for loan losses |  |  |  |
ACL beginning balance | 23,729 | 24,675 | 26,298 | 18,193
Day 1 PCD |  |  | 96 |
Provision for credit losses | 120 | 674 | (2,624) | 6,975
Charged-off | (32) | (144) | (159) | (252)
Recoveries | 162 | 128 | 368 | 417
ACL ending balance | 23,979 | 25,333 | 23,979 | 25,333
Retail loans | Retail other |  |  |  |
Activity in the allowance for loan losses |  |  |  |
ACL beginning balance | 2,385 | 3,727 | 3,558 | 4,799
Day 1 PCD |  |  | 1 |
Provision for credit losses | 286 | 147 | (686) | (700)
Charged-off | (225) | (111) | (503) | (483)
Recoveries | 41 | 84 | 117 | 231
ACL ending balance | $ 2,487 | $ 3,847 | $ 2,487 | $ 3,847

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