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Loans and Allowance for Credit Losses | 12 Months Ended
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Dec. 31, 2022
Loans and Leases Receivable Disclosure [Abstract] |
Loans and Allowance for Credit Losses | Loans and Leases and Allowance for Credit Losses Loans and leases are presented in the Consolidated Statements of Financial Condition net of deferred loan fees and costs, and discounts related to purchased loans. Net deferred costs were $5.9 million and $0.8 million as of December 31, 2022 and 2021, respectively, and discounts on purchased loans were $5.4 million and $6.0 million at December 31, 2022 and 2021, respectively. The following table provides outstanding balances related to each of our loan types as of December 31:
| 2022 |  |  |  |  |  | 2021
| (dollars in thousands)
Commercial, financial, agricultural and other | $ | 1,211,706 |  |  |  |  |  |  | $ | 1,173,452 |
Time and demand | 1,023,824 |  |  |  |  |  |  | 1,159,524 |
Commercial credit cards | 13,920 |  |  |  |  |  |  | 13,928 |
Equipment Finance | 79,674 |  |  |  |  |  |  |
Time and demand other | 94,288 |  |  |  |  |  |  |
Real estate construction | 513,101 |  |  |  |  |  |  | 494,456 |
Construction other | 395,439 |  |  |  |  |  |  |
Construction residential | 117,662 |  |  |  |  |  |  |
Residential real estate | 2,194,669 |  |  |  |  |  |  | 1,920,250 |
Residential first lien | 1,547,192 |  |  |  |  |  |  | 1,299,534 |
Residential junior lien/home equity | 647,477 |  |  |  |  |  |  | 620,716 |
Commercial real estate | 2,425,012 |  |  |  |  |  |  | 2,251,097 |
Multifamily | 431,151 |  |  |  |  |  |  | 385,432 |
Nonowner occupied | 1,510,347 |  |  |  |  |  |  | 1,465,247 |
Owner occupied | 483,514 |  |  |  |  |  |  | 400,418 |
Loans to individuals | 1,297,655 |  |  |  |  |  |  | 999,975 |
Automobile and recreational vehicles | 1,210,451 |  |  |  |  |  |  | 901,280 |
Consumer credit cards | 10,657 |  |  |  |  |  |  | 11,151 |
Consumer other | 76,547 |  |  |  |  |  |  | 87,544 |
Total loans and leases | $ | 7,642,143 |  |  |  |  |  |  | $ | 6,839,230 |
Commercial, financial, agricultural and other loans at December 31, 2022 and 2021 includes $4.3 million and $71.3 million, respectively, in PPP loans for small businesses who meet the necessary eligibility requirements. PPP loans are 100% guaranteed by the SBA under the CARES Act and are forgivable, in whole or in part, if the proceeds are used for payroll and other permitted purposes in accordance with the PPP requirements. Because PPP loans are fully guaranteed by the SBA, there is no allowance for credit losses recognized for these loans. First Commonwealth’s loan portfolio includes five primary loan categories. When calculating the allowance for credit losses these categories are classified into fourteen portfolio segments. During 2022, the portfolio loan segments were expanded from eleven to fourteen categories. Loan segments are explained below and all related tables are presented with loan segments considered in each respective period, as this expansion of loan segments is made on a prospective basis in accordance with applicable guidance. The composition of loans by portfolio segment includes; Commercial, financial, agricultural and other Time & Demand - Consists primarily of commercial and industrial loans. This category consists of loans that are typically cash flow dependent and therefore have different risk and loss characteristics than other commercial loans. Loans in this category include revolving and term structures with fixed and variable interest rates. The primary macroeconomic drivers for estimating credit losses for this category include forecasts of national unemployment and economic conditions measured by GDP. Commercial Credit Cards - Consists of unsecured credit cards for commercial customers. These commercial credit cards have separate characteristics outside of normal commercial non-real estate loans, as they tend to have shorter overall duration. The primary macroeconomic drivers for estimating credit losses for this category include forecasts of national unemployment and economic conditions measured by GDP. Equipment Finance - Consists of loans and leases to finance the purchase of equipment for commercial customers. The risk and loss characteristics are unique for this group due to the type of collateral. The primary macroeconomic drivers for estimating credit losses for this category include forecasts of national unemployment and economic conditions measured by GDP. There were no equipment finance loans or leases in the portfolio prior to the first quarter of 2022. Time & Demand Other - Consists primarily of loans to state and political subdivisions and other commercial loans that have different characteristics than loans in the Time and Demand category. The primary macroeconomic drivers for estimating credit losses for this category include forecasts of household debt to income and economic conditions measured by GDP. Prior to the first quarter of 2022, these loans were included in the Time and Demand category. The breakout into a separate category is the result of an annual review of loss history and loss drivers used in the allowance for credit losses model. Real estate construction Construction Other - Consists of construction loans to commercial builders and developers and are secured by the properties under development. Construction Residential - Consists of loans to finance the construction of residential properties during the construction period. Borrowers are typically individuals who will occupy the completed single family property. The risk and loss characteristics of these two construction categories are different than other real estate secured categories due to the collateral being at various stages of completion. The nature of the project and type of borrower of the two construction categories provides for unique risk and loss characteristics for each category. The primary macroeconomic drivers for estimating credit losses for construction loans include forecasts of national unemployment and measures of completed construction projects. Prior to the first quarter of 2022, all construction loans were included in one loan category. The breakout into separate construction categories is the result of an annual review of loss history and loss drivers used in the allowance for credit losses model. Residential real estate Residential first lien - Consists of loans with collateral of 1-4 family residencies with a senior lien position. The risk and loss characteristics are unique for this group because the collateral for these loans are the borrower’s primary residence. The primary macroeconomic drivers for estimating credit losses for this category include forecasts of national unemployment and residential property values. Residential Junior Lien/Home Equity - Consists of loans with collateral of 1-4 family residencies with an open end line of credit or junior lien position. The junior lien position for the majority of these loans provides a higher risk of loss than other residential real estate loans. The primary macroeconomic drivers for estimating credit losses for this category include forecasts of national unemployment and residential property values. Commercial real estate Multifamily - Consists of loans secured by commercial multifamily properties. Real estate related to rentals to consumers provide unique risk and loss characteristics. The primary macroeconomic drivers for estimating credit losses for this category include forecasts of commercial real estate values and national unemployment. In the first quarter of 2022, as a result of an annual review of loss history and loss drivers, national unemployment replaced rental vacancy as one of the primary macroeconomic drivers in this category. Nonowner Occupied - Consists of loans secured by commercial real estate non-owner occupied and provides different loss characteristics than other real estate categories. The primary macroeconomic drivers for estimating credit losses for this category include forecasts of national unemployment and economic conditions measured by GDP. Owner Occupied - Consists of loans secured by commercial real estate owner occupied properties. The risk and loss characteristics of this category were considered different than other real estate categories because it is owner occupied and would impact the ability to conduct business. The primary macroeconomic drivers for estimating credit losses for this category include forecasts of national unemployment and economic conditions measured by GDP. Loans to individuals Automobile and recreational vehicles - Consists of both direct and indirect loans with automobiles and recreational vehicles held as collateral. The primary macroeconomic drivers for estimating credit losses for this category include forecasts of consumer sentiment and automobile retention value. Consumer Credit Cards – Consists of unsecured consumer credit cards The primary macroeconomic drivers for estimating credit losses for this category include forecasts of consumer sentiment and economic conditions measured by GDP. Other Consumer - Consists of lines of credit, student loans and other consumer loans, not secured by real estate or autos. The primary macroeconomic drivers for estimating credit losses for this category include forecasts of consumer sentiment and retail sales. In the first quarter of 2022, as a result of an annual review of loss history and loss drivers, retail sales replaced household debt as one of the primary macroeconomic factors for this category. The allowance for credit losses is calculated by pooling loans of similar credit risk characteristics and applying a discounted cash flow methodology after incorporating probability of default and loss given default estimates. Probability of default represents an estimate of the likelihood of default and loss given default measures the expected loss upon default. Inputs impacting the expected losses include a forecast of macroeconomic factors, using a weighted forecast from a nationally recognized firm. Our model incorporates a one-year forecast of macroeconomic factors, after which the factors revert back to the historical mean over a one-year period. The most significant macroeconomic factor used in estimating credit losses is the national unemployment rate. The forecasted value for national unemployment at the beginning of the forecast period was 3.68% and during the one-year forecast period it was projected to average 4.68%, with a peak of 5.01%. Credit Quality Information As part of the on-going monitoring of credit quality within the loan portfolio, the following credit worthiness categories are used in grading our commercial loans:
Pass |  | Acceptable levels of risk exist in the relationship. Includes all loans not classified as OAEM, substandard or doubtful.
Other Assets Especially Mentioned (OAEM) |  | Potential weaknesses that deserve management’s close attention. The potential weaknesses may result in deterioration of the repayment prospects or weaken the Bank’s credit position at some future date. The credit risk may be relatively minor, yet constitute an undesirable risk in light of the circumstances surrounding the specific credit. No loss of principal or interest is expected.
Substandard |  | Well-defined weakness or a weakness that jeopardizes the repayment of the debt. A loan may be classified as substandard as a result of deterioration of the borrower’s financial condition and repayment capacity. Loans for which repayment plans have not been met or collateral equity margins do not protect the Company may also be classified as substandard.
Doubtful |  | Loans with the characteristics of substandard loans with the added characteristic that collection or liquidation in full, on the basis of presently existing facts and conditions, is highly improbable.
The Company’s internal creditworthiness grading system provides a measurement of credit risk based primarily on an evaluation of the borrower’s cash flow and collateral. Category ratings are reviewed each quarter, at which time management analyzes the results, as well as other external statistics and factors related to loan performance. The following tables represent our credit risk profile by creditworthiness category for the years ended December 31:
| 2022
|  |  | Non-Pass |  |  |  |
| Pass |  | OAEM |  | Substandard |  | Doubtful |  | Loss |  | Total Non-Pass |  | Total
| (dollars in thousands)
Commercial, financial, agricultural and other | $ | 1,164,193 |  |  | $ | 35,389 |  |  | $ | 12,124 |  |  | $ | — |  |  | $ | — |  |  | $ | 47,513 |  |  | $ | 1,211,706 |
Time and demand | 976,346 |  |  | 35,389 |  |  | 12,089 |  |  | — |  |  | — |  |  | 47,478 |  |  | 1,023,824 |
Commercial credit cards | 13,920 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 13,920 |
Equipment Finance | 79,674 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 79,674 |
Time and demand other | 94,253 |  |  | — |  |  | 35 |  |  | — |  |  | — |  |  | 35 |  |  | 94,288 |
Real estate construction | 513,101 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 513,101 |
Construction other | 395,439 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 395,439 |
Construction residential | 117,662 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 117,662 |
Residential real estate | 2,187,780 |  |  | 736 |  |  | 6,153 |  |  | — |  |  | — |  |  | 6,889 |  |  | 2,194,669 |
Residential first lien | 1,542,854 |  |  | 675 |  |  | 3,663 |  |  | — |  |  | — |  |  | 4,338 |  |  | 1,547,192 |
Residential junior lien/home equity | 644,926 |  |  | 61 |  |  | 2,490 |  |  | — |  |  | — |  |  | 2,551 |  |  | 647,477 |
Commercial real estate | 2,347,000 |  |  | 52,291 |  |  | 25,721 |  |  | — |  |  | — |  |  | 78,012 |  |  | 2,425,012 |
Multifamily | 430,613 |  |  | 488 |  |  | 50 |  |  | — |  |  | — |  |  | 538 |  |  | 431,151 |
Nonowner occupied | 1,439,478 |  |  | 49,037 |  |  | 21,832 |  |  | — |  |  | — |  |  | 70,869 |  |  | 1,510,347 |
Owner occupied | 476,909 |  |  | 2,766 |  |  | 3,839 |  |  | — |  |  | — |  |  | 6,605 |  |  | 483,514 |
Loans to individuals | 1,297,206 |  |  | — |  |  | 449 |  |  | — |  |  | — |  |  | 449 |  |  | 1,297,655 |
Automobile and recreational vehicles | 1,210,090 |  |  | — |  |  | 361 |  |  | — |  |  | — |  |  | 361 |  |  | 1,210,451 |
Consumer credit cards | 10,657 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 10,657 |
Consumer other | 76,459 |  |  | — |  |  | 88 |  |  | — |  |  | — |  |  | 88 |  |  | 76,547 |
Total | $ | 7,509,280 |  |  | $ | 88,416 |  |  | $ | 44,447 |  |  | $ | — |  |  | $ | — |  |  | $ | 132,863 |  |  | $ | 7,642,143 |
| 2021
|  |  | Non-Pass |  |  |  |
| Pass |  | OAEM |  | Substandard |  | Doubtful |  | Loss |  | Total Non-Pass |  | Total
| (dollars in thousands)
Commercial, financial, agricultural and other | $ | 1,121,234 |  |  | $ | 33,765 |  |  | $ | 18,453 |  |  | $ | — |  |  | $ | — |  |  | $ | 52,218 |  |  | $ | 1,173,452 |
Time and demand | 1,107,306 |  |  | 33,765 |  |  | 18,453 |  |  | — |  |  | — |  |  | 52,218 |  |  | 1,159,524 |
Commercial credit cards | 13,928 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 13,928 |
Real estate construction | 493,913 |  |  | 498 |  |  | 45 |  |  | — |  |  | — |  |  | 543 |  |  | 494,456 |
Residential real estate | 1,913,064 |  |  | 976 |  |  | 6,210 |  |  | — |  |  | — |  |  | 7,186 |  |  | 1,920,250 |
Residential first lien | 1,295,524 |  |  | 905 |  |  | 3,105 |  |  | — |  |  | — |  |  | 4,010 |  |  | 1,299,534 |
Residential junior lien/home equity | 617,540 |  |  | 71 |  |  | 3,105 |  |  | — |  |  | — |  |  | 3,176 |  |  | 620,716 |
Commercial real estate | 2,113,123 |  |  | 85,324 |  |  | 52,650 |  |  | — |  |  | — |  |  | 137,974 |  |  | 2,251,097 |
Multifamily | 355,702 |  |  | 14,565 |  |  | 15,165 |  |  | — |  |  | — |  |  | 29,730 |  |  | 385,432 |
Nonowner occupied | 1,368,922 |  |  | 63,783 |  |  | 32,542 |  |  | — |  |  | — |  |  | 96,325 |  |  | 1,465,247 |
Owner occupied | 388,499 |  |  | 6,976 |  |  | 4,943 |  |  | — |  |  | — |  |  | 11,919 |  |  | 400,418 |
Loans to individuals | 999,770 |  |  | — |  |  | 205 |  |  | — |  |  | — |  |  | 205 |  |  | 999,975 |
Automobile and recreational vehicles | 901,132 |  |  | — |  |  | 148 |  |  | — |  |  | — |  |  | 148 |  |  | 901,280 |
Consumer credit cards | 11,151 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 11,151 |
Consumer other | 87,487 |  |  | — |  |  | 57 |  |  | — |  |  | — |  |  | 57 |  |  | 87,544 |
Total | $ | 6,641,104 |  |  | $ | 120,563 |  |  | $ | 77,563 |  |  | $ | — |  |  | $ | — |  |  | $ | 198,126 |  |  | $ | 6,839,230 |
The following table summarizes the loan risk rating category by loan type including term loans on an amortized cost basis by origination year as of December 31:
| 2022
| Term Loans |  | Revolving Loans |  |
| 2022 |  | 2021 |  | 2020 |  | 2019 |  | 2018 |  | Prior |  |  | Total
| (dollars in thousands)
Time and demand | $ | 180,134 |  |  | $ | 165,064 |  |  | $ | 66,006 |  |  | $ | 88,959 |  |  | $ | 57,030 |  |  | $ | 57,907 |  |  | $ | 408,724 |  |  | $ | 1,023,824 |
Pass | 180,134 |  |  | 154,542 |  |  | 56,592 |  |  | 79,935 |  |  | 56,718 |  |  | 56,309 |  |  | 392,116 |  |  | 976,346 |
OAEM | — |  |  | 10,489 |  |  | 8,387 |  |  | 1,846 |  |  | 250 |  |  | 895 |  |  | 13,522 |  |  | 35,389 |
Substandard | — |  |  | 33 |  |  | 1,027 |  |  | 7,178 |  |  | 62 |  |  | 703 |  |  | 3,086 |  |  | 12,089 |
Commercial credit cards | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 13,920 |  |  | 13,920 |
Pass | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 13,920 |  |  | 13,920 |
Equipment Finance | 79,674 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 79,674 |
Pass | 79,674 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 79,674 |
Time and demand other | 7,172 |  |  | 20,281 |  |  | 19,626 |  |  | 3,823 |  |  | 2,885 |  |  | 36,197 |  |  | 4,304 |  |  | 94,288 |
Pass | 7,172 |  |  | 20,281 |  |  | 19,626 |  |  | 3,823 |  |  | 2,885 |  |  | 36,162 |  |  | 4,304 |  |  | 94,253 |
Substandard | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 35 |  |  | — |  |  | 35 |
Construction other | 81,870 |  |  | 179,919 |  |  | 85,264 |  |  | 23,001 |  |  | 24,005 |  |  | 1,011 |  |  | 369 |  |  | 395,439 |
Pass | 81,870 |  |  | 179,919 |  |  | 85,264 |  |  | 23,001 |  |  | 24,005 |  |  | 1,011 |  |  | 369 |  |  | 395,439 |
Construction residential | 82,829 |  |  | 34,783 |  |  | — |  |  | 31 |  |  | 18 |  |  | — |  |  | 1 |  |  | 117,662 |
Pass | 82,829 |  |  | 34,783 |  |  | — |  |  | 31 |  |  | 18 |  |  | — |  |  | 1 |  |  | 117,662 |
Residential first lien | 272,136 |  |  | 507,573 |  |  | 337,995 |  |  | 102,870 |  |  | 69,890 |  |  | 255,573 |  |  | 1,155 |  |  | 1,547,192 |
Pass | 272,136 |  |  | 507,042 |  |  | 337,979 |  |  | 102,097 |  |  | 69,212 |  |  | 253,310 |  |  | 1,078 |  |  | 1,542,854 |
OAEM | — |  |  | 164 |  |  | — |  |  | 133 |  |  | 51 |  |  | 250 |  |  | 77 |  |  | 675 |
Substandard | — |  |  | 367 |  |  | 16 |  |  | 640 |  |  | 627 |  |  | 2,013 |  |  | — |  |  | 3,663 |
Residential junior lien/home equity | 77,016 |  |  | 49,273 |  |  | 1,499 |  |  | 2,584 |  |  | 1,683 |  |  | 4,396 |  |  | 511,026 |  |  | 647,477 |
Pass | 77,016 |  |  | 49,273 |  |  | 1,499 |  |  | 2,517 |  |  | 1,683 |  |  | 4,263 |  |  | 508,675 |  |  | 644,926 |
OAEM | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 51 |  |  | 10 |  |  | 61 |
Substandard | — |  |  | — |  |  | — |  |  | 67 |  |  | — |  |  | 82 |  |  | 2,341 |  |  | 2,490 |
Multifamily | 140,004 |  |  | 90,868 |  |  | 60,699 |  |  | 39,848 |  |  | 19,914 |  |  | 78,483 |  |  | 1,335 |  |  | 431,151 |
Pass | 140,004 |  |  | 90,868 |  |  | 60,699 |  |  | 39,848 |  |  | 19,914 |  |  | 77,945 |  |  | 1,335 |  |  | 430,613 |
OAEM | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 488 |  |  | — |  |  | 488 |
Substandard | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 50 |  |  | — |  |  | 50 |
Nonowner occupied | 298,751 |  |  | 153,918 |  |  | 115,947 |  |  | 214,068 |  |  | 141,814 |  |  | 581,060 |  |  | 4,789 |  |  | 1,510,347 |
Pass | 298,751 |  |  | 153,918 |  |  | 115,947 |  |  | 212,588 |  |  | 113,638 |  |  | 541,007 |  |  | 3,629 |  |  | 1,439,478 |
OAEM | — |  |  | — |  |  | — |  |  | 1,480 |  |  | 20,349 |  |  | 26,207 |  |  | 1,001 |  |  | 49,037 |
Substandard | — |  |  | — |  |  | — |  |  | — |  |  | 7,827 |  |  | 13,846 |  |  | 159 |  |  | 21,832 |
Owner occupied | 113,010 |  |  | 105,513 |  |  | 56,977 |  |  | 44,430 |  |  | 26,456 |  |  | 131,432 |  |  | 5,696 |  |  | 483,514 |
Pass | 113,010 |  |  | 105,309 |  |  | 55,468 |  |  | 43,014 |  |  | 26,294 |  |  | 128,230 |  |  | 5,584 |  |  | 476,909 |
OAEM | — |  |  | 182 |  |  | 745 |  |  | 791 |  |  | 92 |  |  | 923 |  |  | 33 |  |  | 2,766 |
Substandard | — |  |  | 22 |  |  | 764 |  |  | 625 |  |  | 70 |  |  | 2,279 |  |  | 79 |  |  | 3,839 |
Automobile and recreational vehicles | 613,513 |  |  | 330,298 |  |  | 172,530 |  |  | 68,996 |  |  | 20,589 |  |  | 4,525 |  |  | — |  |  | 1,210,451 |
Pass | 613,513 |  |  | 330,252 |  |  | 172,435 |  |  | 68,865 |  |  | 20,524 |  |  | 4,501 |  |  | — |  |  | 1,210,090 |
Substandard | — |  |  | 46 |  |  | 95 |  |  | 131 |  |  | 65 |  |  | 24 |  |  | — |  |  | 361 |
Consumer credit cards | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 10,657 |  |  | 10,657 |
Pass | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 10,657 |  |  | 10,657 |
Consumer other | 6,561 |  |  | 17,177 |  |  | 2,489 |  |  | 3,798 |  |  | 1,656 |  |  | 4,085 |  |  | 40,781 |  |  | 76,547 |
Pass | 6,561 |  |  | 17,177 |  |  | 2,489 |  |  | 3,775 |  |  | 1,652 |  |  | 4,085 |  |  | 40,720 |  |  | 76,459 |
Substandard | — |  |  | — |  |  | — |  |  | 23 |  |  | 4 |  |  | — |  |  | 61 |  |  | 88 |
Total | $ | 1,952,670 |  |  | $ | 1,654,667 |  |  | $ | 919,032 |  |  | $ | 592,408 |  |  | $ | 365,940 |  |  | $ | 1,154,669 |  |  | $ | 1,002,757 |  |  | $ | 7,642,143 |
| 2021
| Term Loans |  | Revolving Loans |  |
| 2021 |  | 2020 |  | 2019 |  | 2018 |  | 2017 |  | Prior |  |  | Total
| (dollars in thousands)
Time and demand | $ | 281,244 |  |  | $ | 126,403 |  |  | $ | 143,030 |  |  | $ | 91,118 |  |  | $ | 45,442 |  |  | $ | 111,127 |  |  | $ | 361,160 |  |  | $ | 1,159,524 |
Pass | 280,854 |  |  | 125,728 |  |  | 128,080 |  |  | 83,204 |  |  | 31,472 |  |  | 102,399 |  |  | 355,569 |  |  | 1,107,306 |
OAEM | 390 |  |  | 596 |  |  | 1,125 |  |  | 7,780 |  |  | 13,945 |  |  | 7,126 |  |  | 2,803 |  |  | 33,765 |
Substandard | — |  |  | 79 |  |  | 13,825 |  |  | 134 |  |  | 25 |  |  | 1,602 |  |  | 2,788 |  |  | 18,453 |
Commercial credit cards | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 13,928 |  |  | 13,928 |
Pass | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 13,928 |  |  | 13,928 |
Real estate construction | 202,016 |  |  | 129,298 |  |  | 123,153 |  |  | 38,267 |  |  | 441 |  |  | 841 |  |  | 440 |  |  | 494,456 |
Pass | 201,992 |  |  | 128,824 |  |  | 123,153 |  |  | 38,267 |  |  | 441 |  |  | 796 |  |  | 440 |  |  | 493,913 |
OAEM | 24 |  |  | 474 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 498 |
Substandard | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 45 |  |  | — |  |  | 45 |
Residential first lien | 376,106 |  |  | 375,904 |  |  | 126,788 |  |  | 84,484 |  |  | 74,268 |  |  | 260,010 |  |  | 1,974 |  |  | 1,299,534 |
Pass | 376,095 |  |  | 375,885 |  |  | 126,618 |  |  | 84,079 |  |  | 74,135 |  |  | 256,815 |  |  | 1,897 |  |  | 1,295,524 |
OAEM | — |  |  | — |  |  | — |  |  | 67 |  |  | — |  |  | 761 |  |  | 77 |  |  | 905 |
Substandard | 11 |  |  | 19 |  |  | 170 |  |  | 338 |  |  | 133 |  |  | 2,434 |  |  | — |  |  | 3,105 |
Residential junior lien/home equity | 56,861 |  |  | 1,999 |  |  | 3,322 |  |  | 2,684 |  |  | 1,009 |  |  | 5,348 |  |  | 549,493 |  |  | 620,716 |
Pass | 56,861 |  |  | 1,999 |  |  | 3,246 |  |  | 2,684 |  |  | 1,009 |  |  | 5,195 |  |  | 546,546 |  |  | 617,540 |
OAEM | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 61 |  |  | 10 |  |  | 71 |
Substandard | — |  |  | — |  |  | 76 |  |  | — |  |  | — |  |  | 92 |  |  | 2,937 |  |  | 3,105 |
Multifamily | 90,062 |  |  | 73,068 |  |  | 16,782 |  |  | 36,523 |  |  | 63,872 |  |  | 103,774 |  |  | 1,351 |  |  | 385,432 |
Pass | 90,062 |  |  | 73,068 |  |  | 16,782 |  |  | 21,846 |  |  | 49,832 |  |  | 102,761 |  |  | 1,351 |  |  | 355,702 |
OAEM | — |  |  | — |  |  | — |  |  | — |  |  | 14,040 |  |  | 525 |  |  | — |  |  | 14,565 |
Substandard | — |  |  | — |  |  | — |  |  | 14,677 |  |  | — |  |  | 488 |  |  | — |  |  | 15,165 |
Nonowner occupied | 194,137 |  |  | 98,840 |  |  | 202,236 |  |  | 173,053 |  |  | 177,295 |  |  | 615,943 |  |  | 3,743 |  |  | 1,465,247 |
Pass | 194,137 |  |  | 98,840 |  |  | 202,236 |  |  | 155,293 |  |  | 152,174 |  |  | 563,743 |  |  | 2,499 |  |  | 1,368,922 |
OAEM | — |  |  | — |  |  | — |  |  | 3,723 |  |  | 19,235 |  |  | 39,737 |  |  | 1,088 |  |  | 63,783 |
Substandard | — |  |  | — |  |  | — |  |  | 14,037 |  |  | 5,886 |  |  | 12,463 |  |  | 156 |  |  | 32,542 |
Owner occupied | 77,710 |  |  | 62,380 |  |  | 53,954 |  |  | 34,115 |  |  | 32,989 |  |  | 134,713 |  |  | 4,557 |  |  | 400,418 |
Pass | 77,710 |  |  | 59,973 |  |  | 51,513 |  |  | 33,623 |  |  | 31,644 |  |  | 129,593 |  |  | 4,443 |  |  | 388,499 |
OAEM | — |  |  | 2,194 |  |  | 1,220 |  |  | 492 |  |  | 1,321 |  |  | 1,716 |  |  | 33 |  |  | 6,976 |
Substandard | — |  |  | 213 |  |  | 1,221 |  |  | — |  |  | 24 |  |  | 3,404 |  |  | 81 |  |  | 4,943 |
Automobile and recreational vehicles | 456,730 |  |  | 252,518 |  |  | 122,943 |  |  | 48,375 |  |  | 17,230 |  |  | 3,484 |  |  | — |  |  | 901,280 |
Pass | 456,730 |  |  | 252,518 |  |  | 122,867 |  |  | 48,361 |  |  | 17,224 |  |  | 3,432 |  |  | — |  |  | 901,132 |
Substandard | — |  |  | — |  |  | 76 |  |  | 14 |  |  | 6 |  |  | 52 |  |  | — |  |  | 148 |
Consumer credit cards | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 11,151 |  |  | 11,151 |
Pass | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 11,151 |  |  | 11,151 |
Consumer other | 22,156 |  |  | 4,655 |  |  | 8,030 |  |  | 5,084 |  |  | 542 |  |  | 5,503 |  |  | 41,574 |  |  | 87,544 |
Pass | 22,156 |  |  | 4,655 |  |  | 8,030 |  |  | 5,084 |  |  | 542 |  |  | 5,460 |  |  | 41,560 |  |  | 87,487 |
Substandard | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 43 |  |  | 14 |  |  | 57 |
Total | $ | 1,757,022 |  |  | $ | 1,125,065 |  |  | $ | 800,238 |  |  | $ | 513,703 |  |  | $ | 413,088 |  |  | $ | 1,240,743 |  |  | $ | 989,371 |  |  | $ | 6,839,230 |
Portfolio Risks The credit quality of our loan portfolio can potentially represent significant risk to our earnings, capital and liquidity. First Commonwealth devotes a substantial amount of resources managing this risk primarily through our credit administration department that develops and administers policies and procedures for underwriting, maintaining, monitoring and collecting loans. Credit administration is independent of lending departments and oversight is provided by the credit committee of the First Commonwealth Board of Directors. Total gross charge-offs for the years ended December 31, 2022 and 2021 were $9.8 million and $13.1 million, respectively. Age Analysis of Past Due Loans by Segment The following tables delineate the aging analysis of the recorded investments in past due loans as of December 31. Also included in these tables are loans that are 90 days or more past due and still accruing because they are well-secured and in the process of collection.
| 2022
| 30 - 59 days past due |  | 60 - 89 days past due |  | 90 days and greater and still accruing |  | Nonaccrual |  | Total past due and nonaccrual |  | Current |  | Total
| (dollars in thousands)
Commercial, financial, agricultural and other | $ | 1,233 |  |  | $ | 279 |  |  | $ | 355 |  |  | $ | 2,374 |  |  | $ | 4,241 |  |  | $ | 1,207,465 |  |  | $ | 1,211,706 |
Time and demand | 1,121 |  |  | 270 |  |  | 352 |  |  | 2,374 |  |  | 4,117 |  |  | 1,019,707 |  |  | 1,023,824 |
Commercial credit cards | 27 |  |  | 9 |  |  | — |  |  | — |  |  | 36 |  |  | 13,884 |  |  | 13,920 |
Equipment Finance | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 79,674 |  |  | 79,674 |
Time and demand other | 85 |  |  | — |  |  | 3 |  |  | — |  |  | 88 |  |  | 94,200 |  |  | 94,288 |
Real estate construction | 502 |  |  | — |  |  | — |  |  | — |  |  | 502 |  |  | 512,599 |  |  | 513,101 |
Construction other | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 395,439 |  |  | 395,439 |
Construction residential | 502 |  |  | — |  |  | — |  |  | — |  |  | 502 |  |  | 117,160 |  |  | 117,662 |
Residential real estate | 3,023 |  |  | 1,178 |  |  | 811 |  |  | 5,683 |  |  | 10,695 |  |  | 2,183,974 |  |  | 2,194,669 |
Residential first lien | 1,547 |  |  | 771 |  |  | 214 |  |  | 3,369 |  |  | 5,901 |  |  | 1,541,291 |  |  | 1,547,192 |
Residential junior lien/home equity | 1,476 |  |  | 407 |  |  | 597 |  |  | 2,314 |  |  | 4,794 |  |  | 642,683 |  |  | 647,477 |
Commercial real estate | 7,870 |  |  | 25 |  |  | 93 |  |  | 20,539 |  |  | 28,527 |  |  | 2,396,485 |  |  | 2,425,012 |
Multifamily | 202 |  |  | — |  |  | — |  |  | — |  |  | 202 |  |  | 430,949 |  |  | 431,151 |
Nonowner occupied | 7,547 |  |  | — |  |  | 92 |  |  | 19,575 |  |  | 27,214 |  |  | 1,483,133 |  |  | 1,510,347 |
Owner occupied | 121 |  |  | 25 |  |  | 1 |  |  | 964 |  |  | 1,111 |  |  | 482,403 |  |  | 483,514 |
Loans to individuals | 3,268 |  |  | 571 |  |  | 732 |  |  | 449 |  |  | 5,020 |  |  | 1,292,635 |  |  | 1,297,655 |
Automobile and recreational vehicles | 2,694 |  |  | 368 |  |  | 295 |  |  | 361 |  |  | 3,718 |  |  | 1,206,733 |  |  | 1,210,451 |
Consumer credit cards | 53 |  |  | 29 |  |  | 5 |  |  | — |  |  | 87 |  |  | 10,570 |  |  | 10,657 |
Consumer other | 521 |  |  | 174 |  |  | 432 |  |  | 88 |  |  | 1,215 |  |  | 75,332 |  |  | 76,547 |
Total | $ | 15,896 |  |  | $ | 2,053 |  |  | $ | 1,991 |  |  | $ | 29,045 |  |  | $ | 48,985 |  |  | $ | 7,593,158 |  |  | $ | 7,642,143 |
| 2021
| 30 - 59 days past due |  | 60 - 89 days past due |  | 90 days and greater and still accruing |  | Nonaccrual |  | Total past due and nonaccrual |  | Current |  | Total
| (dollars in thousands)
Commercial, financial, agricultural and other | $ | 633 |  |  | $ | 987 |  |  | $ | 155 |  |  | $ | 2,006 |  |  | $ | 3,781 |  |  | $ | 1,169,671 |  |  | $ | 1,173,452 |
Time and demand | 605 |  |  | 972 |  |  | 144 |  |  | 2,006 |  |  | 3,727 |  |  | 1,155,797 |  |  | 1,159,524 |
Commercial credit cards | 28 |  |  | 15 |  |  | 11 |  |  | — |  |  | 54 |  |  | 13,874 |  |  | 13,928 |
Real estate construction | 813 |  |  | — |  |  | 448 |  |  | 45 |  |  | 1,306 |  |  | 493,150 |  |  | 494,456 |
Residential real estate | 3,393 |  |  | 983 |  |  | 218 |  |  | 5,608 |  |  | 10,202 |  |  | 1,910,048 |  |  | 1,920,250 |
Residential first lien | 1,934 |  |  | 354 |  |  | 51 |  |  | 2,706 |  |  | 5,045 |  |  | 1,294,489 |  |  | 1,299,534 |
Residential junior lien/home equity | 1,459 |  |  | 629 |  |  | 167 |  |  | 2,902 |  |  | 5,157 |  |  | 615,559 |  |  | 620,716 |
Commercial real estate | — |  |  | 74 |  |  | — |  |  | 40,195 |  |  | 40,269 |  |  | 2,210,828 |  |  | 2,251,097 |
Multifamily | — |  |  | — |  |  | — |  |  | 15,097 |  |  | 15,097 |  |  | 370,335 |  |  | 385,432 |
Nonowner occupied | — |  |  | — |  |  | — |  |  | 23,930 |  |  | 23,930 |  |  | 1,441,317 |  |  | 1,465,247 |
Owner occupied | — |  |  | 74 |  |  | — |  |  | 1,168 |  |  | 1,242 |  |  | 399,176 |  |  | 400,418 |
Loans to individuals | 1,611 |  |  | 417 |  |  | 785 |  |  | 206 |  |  | 3,019 |  |  | 996,956 |  |  | 999,975 |
Automobile and recreational vehicles | 1,228 |  |  | 175 |  |  | 199 |  |  | 148 |  |  | 1,750 |  |  | 899,530 |  |  | 901,280 |
Consumer credit cards | 36 |  |  | 44 |  |  | 63 |  |  | — |  |  | 143 |  |  | 11,008 |  |  | 11,151 |
Consumer other | 347 |  |  | 198 |  |  | 523 |  |  | 58 |  |  | 1,126 |  |  | 86,418 |  |  | 87,544 |
Total | $ | 6,450 |  |  | $ | 2,461 |  |  | $ | 1,606 |  |  | $ | 48,060 |  |  | $ | 58,577 |  |  | $ | 6,780,653 |  |  | $ | 6,839,230 |
Nonaccrual Loans The previous tables summarize nonaccrual loans by loan segment. The Company generally places loans on nonaccrual status when the full and timely collection of interest or principal becomes uncertain, when part of the principal balance has been charged off and no restructuring has occurred, or the loans reach a certain number of days past due. Generally, loans 90 days or more past due are placed on nonaccrual status, except for consumer loans which are placed in nonaccrual status at 150 days past due. When a loan is placed on nonaccrual, the accrued unpaid interest receivable is reversed against interest income and all future payments received are applied as a reduction to the loan principal. Generally, the loan is returned to accrual status when (a) all delinquent interest and principal become current under the terms of the loan agreement or (b) the loan is both well-secured and in the process of collection and collectability is no longer in doubt. Nonperforming Loans Management considers loans to be nonperforming when, based on current information and events, it is determined that the Company will not be able to collect all amounts due according to the loan contract, including scheduled interest payments. Nonperforming loans includes nonaccrual loans and all troubled debt restructured loans. When management identifies a loan as nonperforming, the credit loss is measured based on the present value of expected future cash flows, discounted at the loan’s effective interest rate, except when the sole source or repayment for the loan is the operation or liquidation of collateral. When the loan is collateral dependent, the appraised value less estimated cost to sell is utilized. If management determines the value of the loan is less than the recorded investment in the loan, a credit loss is recognized through an allowance or a charge-off to the allowance for credit losses. When the ultimate collectability of the total principal of a nonperforming loan is in doubt and the loan is on nonaccrual status, all payments are applied to principal, under the cost recovery method. When the ultimate collectability of the total principal of a nonperforming loan is not in doubt and the loan is on nonaccrual status, contractual interest is credited to interest income when received under the cash basis method. There were no nonperforming loans held for sale at both December 31, 2022 and 2021. There were no gains on nonperforming loans held for sale during both of the years ended December 31, 2022 and 2020. There was $0.4 million in gains on sale of nonperforming loans recognized during the year ended December 31, 2021. The following tables include the recorded investment and unpaid principal balance for nonperforming loans with the associated allowance amount, if applicable, as of December 31, 2022 and 2021. Also presented are the average recorded investment in nonperforming loans and the related amount of interest recognized while the loan was considered nonperforming for the years ended December 31, 2022, 2021 and 2020. Average balances are calculated based on month-end balances of the loans for the period reported and are included in the table below based on its period end allowance position.
| 2022
| Recorded investment |  | Unpaid principal balance |  | Related specific allowance |  | Average recorded investment |  | Interest Income Recognized
| (dollars in thousands)
With no related specific allowance recorded: |  |  |  |  |  |  |  |  |
Commercial, financial, agricultural and other | $ | 3,141 |  |  | $ | 9,555 |  |  |  |  | $ | 3,751 |  |  | $ | 157 |
Time and demand | 3,141 |  |  | 9,555 |  |  |  |  | 3,751 |  |  | 157 |
Equipment Finance | — |  |  | — |  |  |  |  | — |  |  | — |
Time and demand other | — |  |  | — |  |  |  |  | — |  |  | — |
Real estate construction | — |  |  | — |  |  |  |  | — |  |  | — |
Construction other | — |  |  | — |  |  |  |  | — |  |  | — |
Construction residential | — |  |  | — |  |  |  |  | — |  |  | — |
Residential real estate | 9,145 |  |  | 11,010 |  |  |  |  | 9,040 |  |  | 241 |
Residential first lien | 5,754 |  |  | 6,848 |  |  |  |  | 5,280 |  |  | 172 |
Residential junior lien/home equity | 3,391 |  |  | 4,162 |  |  |  |  | 3,760 |  |  | 69 |
Commercial real estate | 21,505 |  |  | 24,119 |  |  |  |  | 22,983 |  |  | 172 |
Multifamily | — |  |  | — |  |  |  |  | 172 |  |  | 43 |
Nonowner occupied | 20,155 |  |  | 22,565 |  |  |  |  | 21,304 |  |  | 104 |
Owner occupied | 1,350 |  |  | 1,554 |  |  |  |  | 1,507 |  |  | 25 |
Loans to individuals | 528 |  |  | 563 |  |  |  |  | 455 |  |  | 16 |
Automobile and recreational vehicles | 440 |  |  | 475 |  |  |  |  | 378 |  |  | 16 |
Consumer other | 88 |  |  | 88 |  |  |  |  | 77 |  |  | — |
Subtotal | 34,319 |  |  | 45,247 |  |  |  |  | 36,229 |  |  | 586 |
With a specific allowance recorded: |  |  |  |  |  |  |  |  |
Commercial, financial, agricultural and other | $ | 1,168 |  |  | $ | 1,186 |  |  | $ | 711 |  |  | $ | 261 |  |  | $ | 8 |
Time and demand | 1,168 |  |  | 1,186 |  |  | 711 |  |  | 261 |  |  | 8 |
Equipment Finance | — |  |  | — |  |  | — |  |  | — |  |  | — |
Time and demand other | — |  |  | — |  |  | — |  |  | — |  |  | — |
Real estate construction | — |  |  | — |  |  | — |  |  | — |  |  | — |
Construction other | — |  |  | — |  |  | — |  |  | — |  |  | — |
Construction residential | — |  |  | — |  |  | — |  |  | — |  |  | — |
Residential real estate | — |  |  | — |  |  | — |  |  | — |  |  | — |
Residential first lien | — |  |  | — |  |  | — |  |  | — |  |  | — |
Residential junior lien/home equity | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial real estate | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multifamily | — |  |  | — |  |  | — |  |  | — |  |  | — |
Nonowner occupied | — |  |  | — |  |  | — |  |  | — |  |  | — |
Owner occupied | — |  |  | — |  |  | — |  |  | — |  |  | — |
Loans to individuals | — |  |  | — |  |  | — |  |  | — |  |  | — |
Automobile and recreational vehicles | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer other | — |  |  | — |  |  | — |  |  | — |  |  | — |
Subtotal | 1,168 |  |  | 1,186 |  |  | 711 |  |  | 261 |  |  | 8 |
Total | $ | 35,487 |  |  | $ | 46,433 |  |  | $ | 711 |  |  | $ | 36,490 |  |  | $ | 594 |
| 2021
| Recorded investment |  | Unpaid principal balance |  | Related specific allowance |  | Average recorded investment |  | Interest Income Recognized
| (dollars in thousands)
With no related specific allowance recorded: |  |  |  |  |  |  |  |  |
Commercial, financial, agricultural and other | $ | 3,720 |  |  | $ | 10,303 |  |  |  |  | $ | 9,240 |  |  | $ | 389 |
Time and demand | 3,720 |  |  | 10,303 |  |  |  |  | 9,240 |  |  | 389 |
Real estate construction | 45 |  |  | 53 |  |  |  |  | 53 |  |  | — |
Residential real estate | 9,365 |  |  | 11,294 |  |  |  |  | 10,315 |  |  | 375 |
Residential first lien | 5,200 |  |  | 6,337 |  |  |  |  | 5,674 |  |  | 279 |
Residential junior lien/home equity | 4,165 |  |  | 4,957 |  |  |  |  | 4,641 |  |  | 96 |
Commercial real estate | 40,591 |  |  | 41,525 |  |  |  |  | 26,235 |  |  | 119 |
Multifamily | 14,677 |  |  | 14,677 |  |  |  |  | 1,223 |  |  | — |
Nonowner occupied | 24,581 |  |  | 25,310 |  |  |  |  | 22,668 |  |  | 28 |
Owner occupied | 1,333 |  |  | 1,538 |  |  |  |  | 2,344 |  |  | 91 |
Loans to individuals | 446 |  |  | 485 |  |  |  |  | 479 |  |  | 15 |
Automobile and recreational vehicles | 388 |  |  | 422 |  |  |  |  | 425 |  |  | 15 |
Consumer other | 58 |  |  | 63 |  |  |  |  | 54 |  |  | — |
Subtotal | 54,167 |  |  | 63,660 |  |  |  |  | 46,322 |  |  | 898 |
With a specific allowance recorded: |  |  |  |  |  |  |  |  |
Commercial, financial, agricultural and other | $ | 327 |  |  | $ | 349 |  |  | $ | 307 |  |  | $ | 84 |  |  | $ | — |
Time and demand | 327 |  |  | 349 |  |  | 307 |  |  | 84 |  |  | — |
Real estate construction | — |  |  | — |  |  | — |  |  | — |  |  | — |
Residential real estate | — |  |  | — |  |  | — |  |  | — |  |  | — |
Residential first lien | — |  |  | — |  |  | — |  |  | — |  |  | — |
Residential junior lien/home equity | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial real estate | 686 |  |  | 711 |  |  | 88 |  |  | 665 |  |  | — |
Multifamily | 421 |  |  | 446 |  |  | 88 |  |  | 444 |  |  | — |
Nonowner occupied | — |  |  | — |  |  | — |  |  | — |  |  | — |
Owner occupied | 265 |  |  | 265 |  |  | — |  |  | 221 |  |  | — |
Loans to individuals | — |  |  | — |  |  | — |  |  | — |  |  | — |
Automobile and recreational vehicles | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer other | — |  |  | — |  |  | — |  |  | — |  |  | — |
Subtotal | 1,013 |  |  | 1,060 |  |  | 395 |  |  | 749 |  |  | — |
Total | $ | 55,180 |  |  | $ | 64,720 |  |  | $ | 395 |  |  | $ | 47,071 |  |  | $ | 898 |
| 2020
| Average recorded investment |  | Interest Income Recognized
| (dollars in thousands)
With no related specific allowance recorded: |  |  |
Commercial, financial, agricultural and other | $ | 6,371 |  |  | $ | 80 |
Time and demand | 6,371 |  |  | 80 |
Real estate construction | 146 |  |  | 14 |
Residential real estate | 11,913 |  |  | 335 |
Residential first lien | 6,605 |  |  | 241 |
Residential junior lien/home equity | 5,308 |  |  | 94 |
Commercial real estate | 22,287 |  |  | 184 |
Multifamily | 1 |  |  | — |
Nonowner occupied | 18,536 |  |  | 82 |
Owner occupied | 3,750 |  |  | 102 |
Loans to individuals | 470 |  |  | 13 |
Automobile and recreational vehicles | 447 |  |  | 13 |
Consumer other | 23 |  |  | — |
Subtotal | 41,187 |  |  | 626 |
With a specific allowance recorded: |  |  |
Commercial, financial, agricultural and other | $ | 1,544 |  |  | $ | 3 |
Time and demand | 1,544 |  |  | 3 |
Real estate construction | — |  |  | — |
Residential real estate | — |  |  | — |
Residential first lien | — |  |  | — |
Residential junior lien/home equity | — |  |  | — |
Commercial real estate | 7,997 |  |  | 10 |
Multifamily | 395 |  |  | — |
Nonowner occupied | 7,363 |  |  | — |
Owner occupied | 239 |  |  | 10 |
Loans to individuals | — |  |  | — |
Automobile and recreational vehicles | — |  |  | — |
Consumer other | — |  |  | — |
Subtotal | 9,541 |  |  | 13 |
Total | $ | 50,728 |  |  | $ | 639 |
Unfunded commitments related to nonperforming loans were $0.2 million at both December 31, 2022 and 2021. After considering the collateral related to these commitments, there was no reserve established as of December 31, 2022 or 2021. Troubled debt restructured loans are those loans whose terms have been renegotiated to provide a reduction or deferral of principal or interest as a result of the financial difficulties experienced by the borrower, who could not obtain comparable terms from alternate financing sources. Troubled debt restructured loans are considered to be nonperforming loans. The following table provides detail as to the total troubled debt restructured loans and total commitments outstanding on troubled debt restructured loans as of December 31:
| 2022 |  | 2021 |  | 2020
| (dollars in thousands)
Troubled debt restructured loans |  |  |  |  |
Accrual status | $ | 6,442 |  |  | $ | 7,120 |  |  | $ | 8,512 |
Nonaccrual status | 8,852 |  |  | 13,134 |  |  | 14,740 |
Total | $ | 15,294 |  |  | $ | 20,254 |  |  | $ | 23,252 |
Commitments |  |  |  |  |
Letters of credit | $ | 60 |  |  | $ | 60 |  |  | $ | 60 |
Unused lines of credit | 23 |  |  | 16 |  |  | 11 |
Total | $ | 83 |  |  | $ | 76 |  |  | $ | 71 |
The following tables provide detail, including specific reserve and reasons for modification, related to loans identified as troubled debt restructurings during the years ending December 31:
| 2022
|  |  | Type of Modification |  |  |  |  |  |
| Number of Contracts |  | Extend Maturity |  | Modify Rate |  | Modify Payments |  | Total Pre-Modification Outstanding Recorded Investment |  | Post- Modification Outstanding Recorded Investment |  | Specific Reserve
| (dollars in thousands)
Residential real estate | 5 |  |  | $ | — |  |  | $ | 10 |  |  | $ | 683 |  |  | $ | 693 |  |  | $ | 676 |  |  | $ | — |
Residential first lien | 5 |  |  | — |  |  | 10 |  |  | 683 |  |  | 693 |  |  | 676 |  |  | — |
Total | 5 |  |  | $ | — |  |  | $ | 10 |  |  | $ | 683 |  |  | $ | 693 |  |  | $ | 676 |  |  | $ | — |
| 2021
|  |  | Type of Modification |  |  |  |  |  |
| Number of Contracts |  | Extend Maturity |  | Modify Rate |  | Modify Payments |  | Total Pre-Modification Outstanding Recorded Investment |  | Post- Modification Outstanding Recorded Investment |  | Specific Reserve
| (dollars in thousands)
Commercial, financial, agricultural and other | 6 |  |  | $ | — |  |  | $ | — |  |  | $ | 7,893 |  |  | $ | 7,893 |  |  | $ | 288 |  |  | $ | — |
Time and demand | 6 |  |  | — |  |  | — |  |  | 7,893 |  |  | 7,893 |  |  | 288 |  |  | — |
Residential real estate | 15 |  |  | — |  |  | 359 |  |  | 301 |  |  | 660 |  |  | 624 |  |  | — |
Residential first lien | 12 |  |  | — |  |  | 359 |  |  | 171 |  |  | 530 |  |  | 502 |  |  | — |
Residential junior lien/home equity | 3 |  |  | — |  |  | — |  |  | 130 |  |  | 130 |  |  | 122 |  |  | — |
Commercial real estate | 2 |  |  | — |  |  | — |  |  | 644 |  |  | 644 |  |  | 634 |  |  | — |
Nonowner occupied | 2 |  |  | — |  |  | — |  |  | 644 |  |  | 644 |  |  | 634 |  |  | — |
Loans to individuals | 7 |  |  | — |  |  | 110 |  |  | 63 |  |  | 173 |  |  | 144 |  |  | — |
Automobile and recreational vehicles | 7 |  |  | — |  |  | 110 |  |  | 63 |  |  | 173 |  |  | 144 |  |  | — |
Total | 30 |  |  | $ | — |  |  | $ | 469 |  |  | $ | 8,901 |  |  | $ | 9,370 |  |  | $ | 1,690 |  |  | $ | — |
| 2020
|  |  | Type of Modification |  |  |  |  |  |
| Number of Contracts |  | Extend Maturity |  | Modify Rate |  | Modify Payments |  | Total Pre-Modification Outstanding Recorded Investment |  | Post- Modification Outstanding Recorded Investment |  | Specific Reserve
| (dollars in thousands)
Commercial, financial, agricultural and other | 4 |  |  | $ | — |  |  | $ | 629 |  |  | $ | 2,176 |  |  | $ | 2,805 |  |  | $ | 2,196 |  |  | $ | 636 |
Time and demand | 4 |  |  | — |  |  | 629 |  |  | 2,176 |  |  | 2,805 |  |  | 2,196 |  |  | 636 |
Residential real estate | 18 |  |  | — |  |  | 33 |  |  | 917 |  |  | 950 |  |  | 791 |  |  | — |
Residential first lien | 9 |  |  | — |  |  | 33 |  |  | 513 |  |  | 546 |  |  | 411 |  |  | — |
Residential junior lien/home equity | 9 |  |  | — |  |  | — |  |  | 404 |  |  | 404 |  |  | 380 |  |  | — |
Commercial real estate | 5 |  |  | — |  |  | — |  |  | 10,857 |  |  | 10,857 |  |  | 10,758 |  |  | — |
Nonowner occupied | 4 |  |  | — |  |  | — |  |  | 10,289 |  |  | 10,289 |  |  | 10,263 |  |  | — |
Owner occupied | 1 |  |  | — |  |  | — |  |  | 568 |  |  | 568 |  |  | 495 |  |  | — |
Loans to individuals | 14 |  |  | — |  |  | 114 |  |  | 148 |  |  | 262 |  |  | 224 |  |  | — |
Automobile and recreational vehicles | 14 |  |  | — |  |  | 114 |  |  | 148 |  |  | 262 |  |  | 224 |  |  | — |
Total | 41 |  |  | $ | — |  |  | $ | 776 |  |  | $ | 14,098 |  |  | $ | 14,874 |  |  | $ | 13,969 |  |  | $ | 636 |
The troubled debt restructurings included in the above tables are also included in the nonperforming loan tables provided earlier in this footnote. Loans defined as modified due to a change in rate include loans that were modified for a change in rate as well as a re-amortization of the principal and an extension of the maturity. For the years ended December 31, 2022, 2021 and 2020, $10 thousand, $0.4 million and $0.8 million, respectively, of total rate modifications represent loans with modifications to the rate as well as payment due to re-amortization. In 2022 and 2020, the changes in loan balances between the pre-modification balance and post-modification balance are due to customer payments. For 2021, the change between the pre-modification and post-modification balance for commercial real estate loans is primarily due to the payoff of one large commercial relationship that restructured during the year. A troubled debt restructuring is considered to be in default when a restructured loan is 90 days or more past due. The following table provides information related to loans that were restructured within the past twelve months and that were considered to be in default during the year ending December 31:
| 2022 |  | 2021 |  | 2020
| Number of Contracts |  | Recorded Investment |  | Number of Contracts |  | Recorded Investment |  | Number of Contracts |  | Recorded Investment
| (dollars in thousands)
Commercial, financial, agricultural and other | — |  |  | $ | — |  |  | 1 |  |  | $ | 223 |  |  | — |  |  | $ | — |
Time and demand | — |  |  | — |  |  | 1 |  |  | 223 |  |  | — |  |  | — |
Residential real estate | — |  |  | — |  |  | — |  |  | — |  |  | 1 |  |  | 34 |
Residential junior lien/home equity | — |  |  | — |  |  | — |  |  | — |  |  | 1 |  |  | 34 |
Loans to individuals | — |  |  | — |  |  | 1 |  |  | 21 |  |  | 2 |  |  | 74 |
Automobile and recreational vehicles | — |  |  | — |  |  | 1 |  |  | 21 |  |  | 2 |  |  | 74 |
Total | — |  |  | $ | — |  |  | 2 |  |  | $ | 244 |  |  | 3 |  |  | $ | 108 |
The following tables provide detail related to the allowance for credit losses for the years ended December 31.
| 2022
| Beginning balance |  |  |  | Charge-offs |  | Recoveries |  | Provision (credit)a |  | Ending balance
| (dollars in thousands)
Commercial, financial, agricultural and other | $ | 18,093 |  |  |  |  | $ | (2,361) |  |  | $ | 394 |  |  | $ | 6,524 |  |  | $ | 22,650 |
Time and demand | 15,283 |  |  |  |  | (710) |  |  | 202 |  |  | 5,265 |  |  | 20,040 |
Commercial credit cards | 247 |  |  |  |  | (217) |  |  | 71 |  |  | 234 |  |  | 335 |
Equipment Finance | — |  |  |  |  | — |  |  | — |  |  | 1,086 |  |  | 1,086 |
Time and demand other | 2,563 |  |  |  |  | (1,434) |  |  | 121 |  |  | (61) |  |  | 1,189 |
Real estate construction | 4,220 |  |  |  |  | — |  |  | 9 |  |  | 4,593 |  |  | 8,822 |
Construction other | 3,278 |  |  |  |  | — |  |  | 9 |  |  | 3,073 |  |  | 6,360 |
Construction residential | 942 |  |  |  |  | — |  |  | — |  |  | 1,520 |  |  | 2,462 |
Residential real estate | 12,625 |  |  |  |  | (339) |  |  | 187 |  |  | 8,939 |  |  | 21,412 |
Residential first liens | 7,459 |  |  |  |  | (163) |  |  | 130 |  |  | 7,396 |  |  | 14,822 |
Residential junior liens/home equity | 5,166 |  |  |  |  | (176) |  |  | 57 |  |  | 1,543 |  |  | 6,590 |
Commercial real estate | 33,376 |  |  |  |  | (2,487) |  |  | 769 |  |  | (2,854) |  |  | 28,804 |
Multifamily | 3,561 |  |  |  |  | (411) |  |  | 411 |  |  | 1,165 |  |  | 4,726 |
Nownowner occupied | 24,838 |  |  |  |  | (1,836) |  |  | 342 |  |  | (6,918) |  |  | 16,426 |
Owner occupied | 4,977 |  |  |  |  | (240) |  |  | 16 |  |  | 2,899 |  |  | 7,652 |
Loans to individuals | 24,208 |  |  |  |  | (4,658) |  |  | 1,349 |  |  | 319 |  |  | 21,218 |
Automobile and recreational vehicles | 21,392 |  |  |  |  | (2,639) |  |  | 787 |  |  | (721) |  |  | 18,819 |
Consumer credit cards | 496 |  |  |  |  | (486) |  |  | 75 |  |  | 327 |  |  | 412 |
Consumer other | 2,320 |  |  |  |  | (1,533) |  |  | 487 |  |  | 713 |  |  | 1,987 |
Total | $ | 92,522 |  |  |  |  | $ | (9,845) |  |  | $ | 2,708 |  |  | $ | 17,521 |  |  | $ | 102,906 |
a) The provision (credit) shown here excludes the provision for off-balance sheet credit exposure included in the income statement.
| December 31, 2022
|  |  |  |  |  |  | Loans
| Ending balance |  | Ending balance: individually evaluated for credit losses |  | Ending balance: collectively evaluated for credit losses |  | Ending balance |  | Ending balance: individually evaluated for credit losses |  | Ending balance: collectively evaluated for credit losses
| (dollars in thousands)
Commercial, financial, agricultural and other | $ | 22,650 |  |  | $ | 711 |  |  | $ | 21,939 |  |  | $ | 1,211,706 |  |  | $ | 3,330 |  |  | $ | 1,208,376 |
Time and demand | 20,040 |  |  | 711 |  |  | 19,329 |  |  | 1,023,824 |  |  | 3,330 |  |  | 1,020,494 |
Commercial credit cards | 335 |  |  | — |  |  | 335 |  |  | 13,920 |  |  | — |  |  | 13,920 |
Equipment Finance | 1,086 |  |  | — |  |  | 1,086 |  |  | 79,674 |  |  | — |  |  | 79,674 |
Time and demand other | 1,189 |  |  | — |  |  | 1,189 |  |  | 94,288 |  |  | — |  |  | 94,288 |
Real estate construction | 8,822 |  |  | — |  |  | 8,822 |  |  | 513,101 |  |  | — |  |  | 513,101 |
Construction other | 6,360 |  |  | — |  |  | 6,360 |  |  | 395,439 |  |  | — |  |  | 395,439 |
Construction residential | 2,462 |  |  | — |  |  | 2,462 |  |  | 117,662 |  |  | — |  |  | 117,662 |
Residential real estate | 21,412 |  |  | — |  |  | 21,412 |  |  | 2,194,669 |  |  | 301 |  |  | 2,194,368 |
Residential first liens | 14,822 |  |  | — |  |  | 14,822 |  |  | 1,547,192 |  |  | 301 |  |  | 1,546,891 |
Residential junior liens/home equity | 6,590 |  |  | — |  |  | 6,590 |  |  | 647,477 |  |  | — |  |  | 647,477 |
Commercial real estate | 28,804 |  |  | — |  |  | 28,804 |  |  | 2,425,012 |  |  | 20,583 |  |  | 2,404,429 |
Multifamily | 4,726 |  |  | — |  |  | 4,726 |  |  | 431,151 |  |  | — |  |  | 431,151 |
Nownowner occupied | 16,426 |  |  | — |  |  | 16,426 |  |  | 1,510,347 |  |  | 19,918 |  |  | 1,490,429 |
Owner occupied | 7,652 |  |  | — |  |  | 7,652 |  |  | 483,514 |  |  | 665 |  |  | 482,849 |
Loans to individuals | 21,218 |  |  | — |  |  | 21,218 |  |  | 1,297,655 |  |  | — |  |  | 1,297,655 |
Automobile and recreational vehicles | 18,819 |  |  | — |  |  | 18,819 |  |  | 1,210,451 |  |  | — |  |  | 1,210,451 |
Consumer credit cards | 412 |  |  | — |  |  | 412 |  |  | 10,657 |  |  | — |  |  | 10,657 |
Consumer other | 1,987 |  |  | — |  |  | 1,987 |  |  | 76,547 |  |  | — |  |  | 76,547 |
Total | $ | 102,906 |  |  | $ | 711 |  |  | $ | 102,195 |  |  | $ | 7,642,143 |  |  | $ | 24,214 |  |  | $ | 7,617,929 |
| 2021
| Beginning balance |  |  |  | Charge-offs |  | Recoveries |  | Provision (credit)a |  | Ending balance
| (dollars in thousands)
Commercial, financial, agricultural and other | $ | 17,187 |  |  |  |  | $ | (7,020) |  |  | $ | 2,430 |  |  | $ | 5,496 |  |  | $ | 18,093 |
Time and demand | 16,838 |  |  |  |  | (6,845) |  |  | 2,412 |  |  | 5,441 |  |  | 17,846 |
Commercial credit cards | 349 |  |  |  |  | (175) |  |  | 18 |  |  | 55 |  |  | 247 |
Real estate construction | 7,966 |  |  |  |  | (9) |  |  | 155 |  |  | (3,892) |  |  | 4,220 |
Residential real estate | 14,358 |  |  |  |  | (309) |  |  | 468 |  |  | (1,892) |  |  | 12,625 |
Residential first liens | 7,919 |  |  |  |  | (60) |  |  | 337 |  |  | (737) |  |  | 7,459 |
Residential junior liens/home equity | 6,439 |  |  |  |  | (249) |  |  | 131 |  |  | (1,155) |  |  | 5,166 |
Commercial real estate | 41,953 |  |  |  |  | (1,659) |  |  | 135 |  |  | (7,053) |  |  | 33,376 |
Multifamily | 6,240 |  |  |  |  | (1) |  |  | — |  |  | (2,678) |  |  | 3,561 |
Nownowner occupied | 28,414 |  |  |  |  | (1,556) |  |  | 125 |  |  | (2,145) |  |  | 24,838 |
Owner occupied | 7,299 |  |  |  |  | (102) |  |  | 10 |  |  | (2,230) |  |  | 4,977 |
Loans to individuals | 19,845 |  |  |  |  | (4,061) |  |  | 1,460 |  |  | 6,964 |  |  | 24,208 |
Automobile and recreational vehicles | 16,133 |  |  |  |  | (1,792) |  |  | 1,016 |  |  | 6,035 |  |  | 21,392 |
Consumer credit cards | 635 |  |  |  |  | (425) |  |  | 71 |  |  | 215 |  |  | 496 |
Consumer other | 3,077 |  |  |  |  | (1,844) |  |  | 373 |  |  | 714 |  |  | 2,320 |
Total | $ | 101,309 |  |  |  |  | $ | (13,058) |  |  | $ | 4,648 |  |  | $ | (377) |  |  | $ | 92,522 |
a) The provision (credit) shown here excludes the provision for off-balance sheet credit exposure included in the income statement.
| December 31, 2021
|  |  |  |  |  |  | Loans
| Ending balance |  | Ending balance: individually evaluated for credit losses |  | Ending balance: collectively evaluated for credit losses |  | Ending balance |  | Ending balance: individually evaluated for credit losses |  | Ending balance: collectively evaluated for credit losses
| (dollars in thousands)
Commercial, financial, agricultural and other | $ | 18,093 |  |  | $ | 307 |  |  | $ | 17,786 |  |  | $ | 1,173,452 |  |  | $ | 3,032 |  |  | $ | 1,170,420 |
Time and demand | 17,846 |  |  | 307 |  |  | 17,539 |  |  | 1,159,524 |  |  | 3,032 |  |  | 1,156,492 |
Commercial credit cards | 247 |  |  | — |  |  | 247 |  |  | 13,928 |  |  | — |  |  | 13,928 |
Real estate construction | 4,220 |  |  | — |  |  | 4,220 |  |  | 494,456 |  |  | — |  |  | 494,456 |
Residential real estate | 12,625 |  |  | — |  |  | 12,625 |  |  | 1,920,250 |  |  | 253 |  |  | 1,919,997 |
Residential first liens | 7,459 |  |  | — |  |  | 7,459 |  |  | 1,299,534 |  |  | — |  |  | 1,299,534 |
Residential junior liens/home equity | 5,166 |  |  | — |  |  | 5,166 |  |  | 620,716 |  |  | 253 |  |  | 620,463 |
Commercial real estate | 33,376 |  |  | 88 |  |  | 33,288 |  |  | 2,251,097 |  |  | 40,246 |  |  | 2,210,851 |
Multifamily | 3,561 |  |  | 88 |  |  | 3,473 |  |  | 385,432 |  |  | 15,097 |  |  | 370,335 |
Nownowner occupied | 24,838 |  |  | — |  |  | 24,838 |  |  | 1,465,247 |  |  | 24,205 |  |  | 1,441,042 |
Owner occupied | 4,977 |  |  | — |  |  | 4,977 |  |  | 400,418 |  |  | 944 |  |  | 399,474 |
Loans to individuals | 24,208 |  |  | — |  |  | 24,208 |  |  | 999,975 |  |  | — |  |  | 999,975 |
Automobile and recreational vehicles | 21,392 |  |  | — |  |  | 21,392 |  |  | 901,280 |  |  | — |  |  | 901,280 |
Consumer credit cards | 496 |  |  | — |  |  | 496 |  |  | 11,151 |  |  | — |  |  | 11,151 |
Consumer other | 2,320 |  |  | — |  |  | 2,320 |  |  | 87,544 |  |  | — |  |  | 87,544 |
Total | $ | 92,522 |  |  | $ | 395 |  |  | $ | 92,127 |  |  | $ | 6,839,230 |  |  | $ | 43,531 |  |  | $ | 6,795,699 |
| 2020
| Beginning balance |  | Impact of adoption of CECL |  | Charge-offs |  | Recoveries |  | Provision (credit)a |  | Ending balance
| (dollars in thousands)
Commercial, financial, agricultural and other | $ | 20,234 |  |  | $ | 1,478 |  |  | $ | (6,318) |  |  | $ | 314 |  |  | $ | 1,479 |  |  | $ | 17,187 |
Time and demand | — |  |  | 21,242 |  |  | (6,220) |  |  | 301 |  |  | 1,515 |  |  | 16,838 |
Commercial credit cards | — |  |  | 470 |  |  | (98) |  |  | 13 |  |  | (36) |  |  | 349 |
Real estate construction | 2,558 |  |  | 562 |  |  | — |  |  | 26 |  |  | 4,820 |  |  | 7,966 |
Residential real estate | 4,093 |  |  | 7,276 |  |  | (1,040) |  |  | 414 |  |  | 3,615 |  |  | 14,358 |
Residential first liens | — |  |  | 7,326 |  |  | (550) |  |  | 296 |  |  | 847 |  |  | 7,919 |
Residential junior liens/home equity | — |  |  | 4,043 |  |  | (490) |  |  | 118 |  |  | 2,768 |  |  | 6,439 |
Commercial real estate | 19,768 |  |  | (207) |  |  | (4,939) |  |  | 312 |  |  | 27,019 |  |  | 41,953 |
Multifamily | — |  |  | 1,647 |  |  | — |  |  | — |  |  | 4,593 |  |  | 6,240 |
Nownowner occupied | — |  |  | 12,317 |  |  | (4,678) |  |  | 187 |  |  | 20,588 |  |  | 28,414 |
Owner occupied | — |  |  | 5,597 |  |  | (261) |  |  | 125 |  |  | 1,838 |  |  | 7,299 |
Loans to individuals | 4,984 |  |  | 4,284 |  |  | (6,953) |  |  | 991 |  |  | 16,539 |  |  | 19,845 |
Automobile | — |  |  | 6,106 |  |  | (3,954) |  |  | 745 |  |  | 13,236 |  |  | 16,133 |
Consumer credit cards | — |  |  | 221 |  |  | (595) |  |  | 36 |  |  | 973 |  |  | 635 |
Consumer other | — |  |  | 2,941 |  |  | (2,404) |  |  | 210 |  |  | 2,330 |  |  | 3,077 |
Total | $ | 51,637 |  |  | $ | 13,393 |  |  | $ | (19,250) |  |  | $ | 2,057 |  |  | $ | 53,472 |  |  | $ | 101,309 |
a) The provision (credit) shown here excludes the provision for off-balance sheet credit exposure included in the income statement.
| December 31, 2020
|  |  |  |  |  |  | Loans
| Ending balance |  | Ending balance: individually evaluated for credit losses |  | Ending balance: collectively evaluated for credit losses |  | Ending balance |  | Ending balance: individually evaluated for credit losses |  | Ending balance: collectively evaluated for credit losses
| (dollars in thousands)
Commercial, financial, agricultural and other | $ | 17,187 |  |  | $ | 1,268 |  |  | $ | 15,919 |  |  | $ | 1,555,986 |  |  | $ | 5,411 |  |  | $ | 1,550,575 |
Time and demand | 16,838 |  |  | 1,268 |  |  | 15,570 |  |  | 1,541,382 |  |  | 5,411 |  |  | 1,535,971 |
Commercial credit cards | 349 |  |  | — |  |  | 349 |  |  | 14,604 |  |  | — |  |  | 14,604 |
Real estate construction | 7,966 |  |  | — |  |  | 7,966 |  |  | 427,221 |  |  | — |  |  | 427,221 |
Residential real estate | 14,358 |  |  | — |  |  | 14,358 |  |  | 1,750,592 |  |  | 1,105 |  |  | 1,749,487 |
Residential first liens | 7,919 |  |  | — |  |  | 7,919 |  |  | 1,144,323 |  |  | 528 |  |  | 1,143,795 |
Residential junior liens/home equity | 6,439 |  |  | — |  |  | 6,439 |  |  | 606,269 |  |  | 577 |  |  | 605,692 |
Commercial real estate | 41,953 |  |  | 3,638 |  |  | 38,315 |  |  | 2,211,569 |  |  | 34,947 |  |  | 2,176,622 |
Multifamily | 6,240 |  |  | 116 |  |  | 6,124 |  |  | 371,239 |  |  | 459 |  |  | 370,780 |
Nownowner occupied | 28,414 |  |  | 3,508 |  |  | 24,906 |  |  | 1,421,151 |  |  | 31,450 |  |  | 1,389,701 |
Owner occupied | 7,299 |  |  | 14 |  |  | 7,285 |  |  | 419,179 |  |  | 3,038 |  |  | 416,141 |
Loans to individuals | 19,845 |  |  | — |  |  | 19,845 |  |  | 815,815 |  |  | — |  |  | 815,815 |
Automobile | 16,133 |  |  | — |  |  | 16,133 |  |  | 712,800 |  |  | — |  |  | 712,800 |
Consumer credit cards | 635 |  |  | — |  |  | 635 |  |  | 12,360 |  |  | — |  |  | 12,360 |
Consumer other | 3,077 |  |  | — |  |  | 3,077 |  |  | 90,655 |  |  | — |  |  | 90,655 |
Total | $ | 101,309 |  |  | $ | 4,906 |  |  | $ | 96,403 |  |  | $ | 6,761,183 |  |  | $ | 41,463 |  |  | $ | 6,719,720 |

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- References No definition available. + Details
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Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

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- Definition The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -URI https://asc.fasb.org/subtopic&trid=2196772 + Details
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Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration