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LOANS AND LEASES RECEIVABLE, NET (Tables) | 12 Months Ended
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Sep. 30, 2019
Loans and Leases Receivable Disclosure [Abstract] |
Year-end Loans Receivable | Fiscal year-end loans and leases receivable were as follows:
(Dollars in Thousands) | September 30, 2019 |  | September 30, 2018
National Lending |  |  |
Asset based lending | $ | 688,520 |  |  | $ | 477,917 |
Factoring | 296,507 |  |  | 284,221 |
Lease financing | 381,602 |  |  | 265,315 |
Insurance premium finance | 361,105 |  |  | 337,877 |
SBA/USDA | 88,831 |  |  | 59,374 |
Other commercial finance | 99,665 |  |  | 85,145 |
Commercial finance | 1,916,230 |  |  | 1,509,849 |
Consumer credit products | 106,794 |  |  | 80,605 |
Other consumer finance | 161,404 |  |  | 189,756 |
Consumer finance(1) | 268,198 |  |  | 270,361 |
Tax services | 2,240 |  |  | 1,073 |
Warehouse finance(1) | 262,924 |  |  | 65,000 |
Total National Lending | 2,449,592 |  |  | 1,846,283 |
Community Banking |  |  |
Commercial real estate and operating | 883,932 |  |  | 790,890 |
Consumer one-to-four family real estate and other | 259,425 |  |  | 247,318 |
Agricultural real estate and operating | 58,464 |  |  | 60,498 |
Total Community Banking | 1,201,821 |  |  | 1,098,706 |
Total loans and leases | 3,651,413 |  |  | 2,944,989 |
Net deferred loan origination fees (costs) | 7,434 |  |  | (250 | )
Total gross loans and leases | 3,658,847 |  |  | 2,944,739 |
Allowance for loan and lease losses | (29,149 | ) |  | (13,040 | )
Total loans and leases, net(2) | $ | 3,629,698 |  |  | $ | 2,931,699 |
(1) Warehouse finance loans are presented in their own line. Previously, these balances were included with consumer finance loans. Prior period balances have also been adjusted to reflect this change. (2) As of September 30, 2019, the remaining balance of acquired loans and leases from the Crestmark Acquisition was $312.5 million and the remaining balances of the credit and interest rate mark discounts related to the acquired loans and leases held for investment were $5.6 million and $2.6 million, respectively, while the remaining balance of the interest rate mark premium related to the acquired loans held for sale was $0.7 million. On August 1, 2018, the Company acquired loans and leases from the Crestmark Acquisition totaling $1.06 billion and recorded related credit and interest rate mark discounts of $12.3 million and $6.0 million, respectively.
Schedule of Loans Purchased and Sold by Portfolio Segment | Loans purchased and sold by portfolio segment, including participation interests, for the fiscal years ended September 30, 2019 and 2018 were as follows:
| Fiscal Year Ended
(Dollars in Thousands) | September 30, 2019 |  | September 30, 2018
Loans Purchased |  |  |
Loans held for sale | $ | 15,443 |  |  | $ | — |
Loans held for investment: |  |  |
Total National Lending | 235,918 |  |  | 137,751 |
Total Community Banking | 26,704 |  |  | 27,919 |
Total purchases | 278,065 |  |  | 165,670 |
Loans Sold |  |  |
Loans held for sale | 121,071 |  |  | 17,621 |
Loans held for investment: |  |  |
Total Community Banking | 13,069 |  |  | 22,611 |
Total sales | $ | 134,140 |  |  | $ | 40,232 |
Sales-type Lease, Lease Income | The net investment in direct financing and sales-type leases was comprised of the following as of September 30, 2019 and September 30, 2018.
| September 30, 2019 |  | September 30, 2018
(Dollars in Thousands) |  |  |
Minimum lease payments receivable | $ | 430,391 |  |  | $ | 301,835 |
Estimated residual value of leased equipment | 13,352 |  |  | 12,406 |
Unamortized initial direct costs | 6,026 |  |  | 1,806 |
Premium on acquired leases | — |  |  | 26 |
Unearned income | (62,088 | ) |  | (48,949 | )
Net investment in direct financing and sales-type leases | $ | 387,681 |  |  | $ | 267,124 |
Sales-type and Direct Financing Leases, Lease Receivable, Maturity | Future minimum lease payments receivable on noncancelable direct financing and sales-type leases were as follows as of September 30, 2019.
| As of September 30, 2019
(Dollars in thousands) |
2020 | $ | 146,067 |
2021 | 124,702 |
2022 | 85,081 |
2023 | 50,625 |
2024 | 21,007 |
2025 and thereafter | 2,909 |
Total | $ | 430,391 |
Annual Activity in Allowance for Loan Losses, Allowance for Loan Losses and Recorded Investment in Loans | Annual activity in the allowance for loan and lease losses was as follows:
Fiscal Year Ended September 30, | 2019 |  | 2018 |  | 2017
(Dollars in Thousands) |  |  |  |  |
Beginning balance | $ | 13,040 |  |  | $ | 7,534 |  |  | $ | 5,635 |
Provision for loan and lease losses | 55,650 |  |  | 29,433 |  |  | 10,589 |
Recoveries | 3,313 |  |  | 2,037 |  |  | 307 |
Charge offs | (42,854 | ) |  | (25,964 | ) |  | (8,997 | )
Ending balance | $ | 29,149 |  |  | $ | 13,040 |  |  | $ | 7,534 |
Activity in the allowance for loan and lease losses and balances of loans and leases by portfolio segment for the fiscal years ended September 30, 2019 and 2018 were as follows:
Allowance for loan and lease losses: | Beginning balance |  | Provision (recovery) for loan and lease losses |  | Charge-offs |  | Recoveries |  | Ending balance
Fiscal Year Ended September 30, 2019 |  |  |  |  |  |  |  |  |
National Lending | (Dollars in Thousands)
Asset based lending | $ | 107 |  |  | $ | 8,663 |  |  | $ | (2,486 | ) |  | $ | 159 |  |  | $ | 6,443 |
Factoring | 64 |  |  | 5,849 |  |  | (2,725 | ) |  | 73 |  |  | 3,261 |
Lease financing | 59 |  |  | 4,009 |  |  | (3,473 | ) |  | 2,207 |  |  | 2,802 |
Insurance premium finance | 1,031 |  |  | 2,361 |  |  | (2,689 | ) |  | 321 |  |  | 1,024 |
SBA/USDA | 13 |  |  | 370 |  |  | — |  |  | — |  |  | 383 |
Other commercial finance | 28 |  |  | 655 |  |  | — |  |  | — |  |  | 683 |
Commercial finance | 1,302 |  |  | 21,907 |  |  | (11,373 | ) |  | 2,760 |  |  | 14,596 |
Consumer credit products | 785 |  |  | 259 |  |  | — |  |  | — |  |  | 1,044 |
Other consumer finance | 2,820 |  |  | 8,563 |  |  | (6,346 | ) |  | 81 |  |  | 5,118 |
Consumer finance | 3,605 |  |  | 8,822 |  |  | (6,346 | ) |  | 81 |  |  | 6,162 |
Tax services | — |  |  | 24,873 |  |  | (25,095 | ) |  | 222 |  |  | — |
Warehouse finance | 65 |  |  | 198 |  |  | — |  |  | — |  |  | 263 |
Total National Lending | 4,972 |  |  | 55,800 |  |  | (42,814 | ) |  | 3,063 |  |  | 21,021 |
Community Banking |  |  |  |  |  |  |  |  |
Commercial real estate and operating | 6,220 |  |  | (12 | ) |  | — |  |  | — |  |  | 6,208 |
Consumer one-to-four family real estate and other | 632 |  |  | 461 |  |  | (40 | ) |  | — |  |  | 1,053 |
Agricultural real estate and operating | 1,216 |  |  | (599 | ) |  | — |  |  | 250 |  |  | 867 |
Total Community Banking | 8,068 |  |  | (150 | ) |  | (40 | ) |  | 250 |  |  | 8,128 |
Total | $ | 13,040 |  |  | $ | 55,650 |  |  | $ | (42,854 | ) |  | $ | 3,313 |  |  | $ | 29,149 |
Allowance for loan and lease losses: | Beginning balance |  | Provision (recovery) for loan and lease losses |  | Charge-offs |  | Recoveries |  | Ending balance
Fiscal Year Ended September 30, 2018 |  |  |  |  |  |  |  |  |
National Lending | (Dollars in Thousands)
Asset based lending | $ | — |  |  | $ | (249 | ) |  | $ | — |  |  | $ | 356 |  |  | $ | 107 |
Factoring | — |  |  | 434 |  |  | (821 | ) |  | 451 |  |  | 64 |
Lease financing | — |  |  | 147 |  |  | (135 | ) |  | 47 |  |  | 59 |
Insurance premium finance | 796 |  |  | 998 |  |  | (1,078 | ) |  | 315 |  |  | 1,031 |
SBA/USDA | — |  |  | 622 |  |  | (609 | ) |  | — |  |  | 13 |
Other commercial finance | 4 |  |  | 24 |  |  | — |  |  | — |  |  | 28 |
Commercial finance | 800 |  |  | 1,976 |  |  | (2,643 | ) |  | 1,169 |  |  | 1,302 |
Consumer credit products | — |  |  | 785 |  |  | — |  |  | — |  |  | 785 |
Other consumer finance | — |  |  | 4,263 |  |  | (1,443 | ) |  | — |  |  | 2,820 |
Consumer finance | — |  |  | 5,048 |  |  | (1,443 | ) |  | — |  |  | 3,605 |
Tax services | 5 |  |  | 21,344 |  |  | (21,802 | ) |  | 453 |  |  | — |
Warehouse finance | — |  |  | 65 |  |  | — |  |  | — |  |  | 65 |
Total National Lending | 805 |  |  | 28,433 |  |  | (25,888 | ) |  | 1,622 |  |  | 4,972 |
Community Banking |  |  |  |  |  |  |  |  |
Commercial real estate and operating | 2,820 |  |  | 3,400 |  |  | — |  |  | — |  |  | 6,220 |
Consumer one-to-four family real estate and other | 809 |  |  | (104 | ) |  | (76 | ) |  | 3 |  |  | 632 |
Agricultural real estate and operating | 2,574 |  |  | (1,769 | ) |  | — |  |  | 411 |  |  | 1,216 |
Total Community Banking | 6,203 |  |  | 1,527 |  |  | (76 | ) |  | 414 |  |  | 8,068 |
Unallocated | 527 |  |  | (527 | ) |  | — |  |  | — |  |  | — |
Total | $ | 7,534 |  |  | $ | 29,433 |  |  | $ | (25,964 | ) |  | $ | 2,037 |  |  | $ | 13,040 |
The following tables provide details regarding the allowance for loan and lease losses and balances by type of allowance as of September 30, 2019 and 2018.
| Allowance |  | Loans and Leases
Recorded Investment | Ending balance: individually evaluated for impairment |  | Ending balance: collectively evaluated for impairment |  | Total |  | Ending balance: individually evaluated for impairment |  | Ending balance: collectively evaluated for impairment |  | Total
Fiscal Year Ended September 30, 2019 |  |  |  |  |  |  |  |  |  |  |
National Lending | (Dollars in Thousands)
Asset based lending | $ | 443 |  |  | $ | 6,000 |  |  | $ | 6,443 |  |  | $ | 16,727 |  |  | $ | 671,793 |  |  | $ | 688,520 |
Factoring | 1,262 |  |  | 1,999 |  |  | 3,261 |  |  | 3,824 |  |  | 292,683 |  |  | 296,507 |
Lease financing | 119 |  |  | 2,683 |  |  | 2,802 |  |  | 4,432 |  |  | 377,170 |  |  | 381,602 |
Insurance premium finance | — |  |  | 1,024 |  |  | 1,024 |  |  | — |  |  | 361,105 |  |  | 361,105 |
SBA/USDA | 51 |  |  | 332 |  |  | 383 |  |  | 3,841 |  |  | 84,990 |  |  | 88,831 |
Other commercial finance | — |  |  | 683 |  |  | 683 |  |  | — |  |  | 99,665 |  |  | 99,665 |
Commercial finance | 1,875 |  |  | 12,721 |  |  | 14,596 |  |  | 28,824 |  |  | 1,887,406 |  |  | 1,916,230 |
Consumer credit products | — |  |  | 1,044 |  |  | 1,044 |  |  | — |  |  | 106,794 |  |  | 106,794 |
Other consumer finance | — |  |  | 5,118 |  |  | 5,118 |  |  | 1,472 |  |  | 159,932 |  |  | 161,404 |
Consumer finance | — |  |  | 6,162 |  |  | 6,162 |  |  | 1,472 |  |  | 266,726 |  |  | 268,198 |
Tax services | — |  |  | — |  |  | — |  |  | — |  |  | 2,240 |  |  | 2,240 |
Warehouse finance | — |  |  | 263 |  |  | 263 |  |  | — |  |  | 262,924 |  |  | 262,924 |
Total National Lending | 1,875 |  |  | 19,146 |  |  | 21,021 |  |  | 30,296 |  |  | 2,419,296 |  |  | 2,449,592 |
Community Banking |  |  |  |  |  |  |  |  |  |  |
Commercial real estate and operating | — |  |  | 6,208 |  |  | 6,208 |  |  | 258 |  |  | 883,674 |  |  | 883,932 |
Consumer one-to-four family real estate and other | — |  |  | 1,053 |  |  | 1,053 |  |  | 100 |  |  | 259,325 |  |  | 259,425 |
Agricultural real estate and operating | — |  |  | 867 |  |  | 867 |  |  | 2,985 |  |  | 55,479 |  |  | 58,464 |
Total Community Banking | — |  |  | 8,128 |  |  | 8,128 |  |  | 3,343 |  |  | 1,198,478 |  |  | 1,201,821 |
Total | $ | 1,875 |  |  | $ | 27,274 |  |  | $ | 29,149 |  |  | $ | 33,639 |  |  | $ | 3,617,774 |  |  | $ | 3,651,413 |
| Allowance |  | Loans and Leases
Recorded Investment | Ending balance: individually evaluated for impairment(1) |  | Ending balance: collectively evaluated for impairment(1) |  | Total |  | Ending balance: individually evaluated for impairment |  | Ending balance: collectively evaluated for impairment |  | Total
Fiscal Year Ended September 30, 2018 |  |  |  |  |  |  |  |  |  |  |
National Lending | (Dollars in Thousands)
Asset based lending | $ | — |  |  | $ | 107 |  |  | $ | 107 |  |  | $ | 1,404 |  |  | $ | 476,513 |  |  | $ | 477,917 |
Factoring | — |  |  | 64 |  |  | 64 |  |  | 3,331 |  |  | 280,890 |  |  | 284,221 |
Lease financing | — |  |  | 59 |  |  | 59 |  |  | 8,877 |  |  | 256,438 |  |  | 265,315 |
Insurance premium finance | — |  |  | 1,031 |  |  | 1,031 |  |  | — |  |  | 337,877 |  |  | 337,877 |
SBA/USDA | — |  |  | 13 |  |  | 13 |  |  | — |  |  | 59,374 |  |  | 59,374 |
Other commercial finance | — |  |  | 28 |  |  | 28 |  |  | — |  |  | 85,145 |  |  | 85,145 |
Commercial finance | — |  |  | 1,302 |  |  | 1,302 |  |  | 13,612 |  |  | 1,496,237 |  |  | 1,509,849 |
Consumer credit products | — |  |  | 785 |  |  | 785 |  |  | — |  |  | 80,605 |  |  | 80,605 |
Other consumer finance | — |  |  | 2,820 |  |  | 2,820 |  |  | — |  |  | 189,756 |  |  | 189,756 |
Consumer finance | — |  |  | 3,605 |  |  | 3,605 |  |  | — |  |  | 270,361 |  |  | 270,361 |
Tax services | — |  |  | — |  |  | — |  |  | — |  |  | 1,073 |  |  | 1,073 |
Warehouse finance | — |  |  | 65 |  |  | 65 |  |  | — |  |  | 65,000 |  |  | 65,000 |
Total National Lending | — |  |  | 4,972 |  |  | 4,972 |  |  | 13,612 |  |  | 1,832,671 |  |  | 1,846,283 |
Community Banking |  |  |  |  |  |  |  |  |  |  |
Commercial real estate and operating | — |  |  | 6,220 |  |  | 6,220 |  |  | 451 |  |  | 790,439 |  |  | 790,890 |
Consumer one-to-four family real estate and other | — |  |  | 632 |  |  | 632 |  |  | 94 |  |  | 247,224 |  |  | 247,318 |
Agricultural real estate and operating | — |  |  | 1,216 |  |  | 1,216 |  |  | 1,454 |  |  | 59,044 |  |  | 60,498 |
Total Community Banking | — |  |  | 8,068 |  |  | 8,068 |  |  | 1,999 |  |  | 1,096,707 |  |  | 1,098,706 |
Total | $ | — |  |  | $ | 13,040 |  |  | $ | 13,040 |  |  | $ | 15,611 |  |  | $ | 2,929,378 |  |  | $ | 2,944,989 |
(1) Balances have been restated from what was previously reported as of September 30, 2018 on the Company's Annual Report on Form 10-K for its fiscal year ended September 30, 2018.
Asset Classification of Loans | The asset classification of loans and leases at September 30, 2019, and 2018, were as follows:
Asset Classification | Pass |  | Watch |  | Special Mention |  | Substandard |  | Doubtful |  | Total
Fiscal Year Ended September 30, 2019 |  |  |  |  |  |  |  |  |  |  |
National Lending | (Dollars in Thousands)
Asset based lending | $ | 581,803 |  |  | $ | — |  |  | $ | 89,990 |  |  | $ | 16,183 |  |  | $ | 544 |  |  | $ | 688,520 |
Factoring | 256,048 |  |  | — |  |  | 36,635 |  |  | 3,824 |  |  | — |  |  | 296,507 |
Lease financing | 367,791 |  |  | — |  |  | 9,379 |  |  | 4,432 |  |  | — |  |  | 381,602 |
Insurance premium finance | 361,105 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 361,105 |
SBA/USDA | 76,609 |  |  | — |  |  | 8,381 |  |  | 3,841 |  |  | — |  |  | 88,831 |
Other commercial finance | 99,057 |  |  | — |  |  | 608 |  |  | — |  |  | — |  |  | 99,665 |
Commercial finance | 1,742,413 |  |  | — |  |  | 144,993 |  |  | 28,280 |  |  | 544 |  |  | 1,916,230 |
Consumer credit products | 106,794 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 106,794 |
Other consumer finance | 161,404 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 161,404 |
Consumer finance | 268,198 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 268,198 |
Tax services | 2,240 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,240 |
Warehouse finance | 262,924 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 262,924 |
Total National Lending | 2,275,775 |  |  | — |  |  | 144,993 |  |  | 28,280 |  |  | 544 |  |  | 2,449,592 |
Community Banking |  |  |  |  |  |  |  |  |  |  |
Commercial real estate and operating | 875,933 |  |  | 1,494 |  |  | 2,884 |  |  | 3,621 |  |  | — |  |  | 883,932 |
Consumer one-to-four family real estate and other | 257,575 |  |  | 946 |  |  | 708 |  |  | 196 |  |  | — |  |  | 259,425 |
Agricultural real estate and operating | 39,409 |  |  | 4,631 |  |  | 5,876 |  |  | 8,548 |  |  | — |  |  | 58,464 |
Total Community Banking | 1,172,917 |  |  | 7,071 |  |  | 9,468 |  |  | 12,365 |  |  | — |  |  | 1,201,821 |
Total loans and leases | $ | 3,448,692 |  |  | $ | 7,071 |  |  | $ | 154,461 |  |  | $ | 40,645 |  |  | $ | 544 |  |  | $ | 3,651,413 |
Asset Classification | Pass |  | Watch |  | Special Mention |  | Substandard |  | Total
Fiscal Year Ended September 30, 2018 |  |  |  |  |  |  |  |  |
National Lending | (Dollars in Thousands)
Asset based lending | $ | 418,635 |  |  | $ | — |  |  | $ | 57,877 |  |  | $ | 1,405 |  |  | $ | 477,917 |
Factoring | 248,246 |  |  | — |  |  | 32,644 |  |  | 3,331 |  |  | 284,221 |
Lease financing | 252,487 |  |  | — |  |  | 3,951 |  |  | 8,877 |  |  | 265,315 |
Insurance premium finance | 336,296 |  |  | — |  |  | 1,581 |  |  | — |  |  | 337,877 |
SBA/USDA | 39,093 |  |  | — |  |  | 20,281 |  |  | — |  |  | 59,374 |
Other commercial finance | 85,145 |  |  | — |  |  | — |  |  | — |  |  | 85,145 |
Commercial finance | 1,379,902 |  |  | — |  |  | 116,334 |  |  | 13,613 |  |  | 1,509,849 |
Consumer credit products | 80,605 |  |  | — |  |  | — |  |  | — |  |  | 80,605 |
Other consumer finance | 189,756 |  |  | — |  |  | — |  |  | — |  |  | 189,756 |
Consumer finance | 270,361 |  |  | — |  |  | — |  |  | — |  |  | 270,361 |
Tax services | 1,073 |  |  | — |  |  | — |  |  | — |  |  | 1,073 |
Warehouse finance | 65,000 |  |  |  |  |  |  |  |  | 65,000 |
Total National Lending | 1,716,336 |  |  | — |  |  | 116,334 |  |  | 13,613 |  |  | 1,846,283 |
Community Banking |  |  |  |  |  |  |  |  |
Commercial real estate and operating | 778,445 |  |  | 12,251 |  |  | 194 |  |  | — |  |  | 790,890 |
Consumer one-to-four family real estate and other | 246,463 |  |  | 537 |  |  | 239 |  |  | 79 |  |  | 247,318 |
Agricultural real estate and operating | 42,292 |  |  | 2,447 |  |  | 4,872 |  |  | 10,887 |  |  | 60,498 |
Total Community Banking | 1,067,200 |  |  | 15,235 |  |  | 5,305 |  |  | 10,966 |  |  | 1,098,706 |
Total loans and leases | $ | 2,783,536 |  |  | $ | 15,235 |  |  | $ | 121,639 |  |  | $ | 24,579 |  |  | $ | 2,944,989 |
Past Due Loans | Past due loans and leases at September 30, 2019 and 2018 were as follows:
Past Due Loans and Leases | Accruing and Non-accruing Loans and Leases |  | Non-performing Loans and Leases
Fiscal Year Ended September 30, 2019 | 30-59 Days Past Due |  | 60-89 Days Past Due |  | > 89 Days Past Due |  | Total Past Due |  | Current |  | Total Loans and Leases Receivable |  | > 89 Days Past Due and Accruing |  | Non-accrual balance |  | Total
(Dollars in Thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans held for sale | $ | 1,122 |  |  | $ | 755 |  |  | $ | 964 |  |  | $ | 2,841 |  |  | $ | 145,936 |  |  | $ | 148,777 |  |  | $ | 964 |  |  | $ | — |  |  | $ | 964 |
National Lending |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Asset based lending | 109 |  |  | 243 |  |  | 11,771 |  |  | 12,123 |  |  | 676,397 |  |  | 688,520 |  |  | 482 |  |  | 11,332 |  |  | 11,814 |
Factoring | — |  |  | — |  |  | — |  |  | — |  |  | 296,507 |  |  | 296,507 |  |  | — |  |  | 1,669 |  |  | 1,669 |
Lease financing | 3,213 |  |  | 1,801 |  |  | 4,063 |  |  | 9,077 |  |  | 372,525 |  |  | 381,602 |  |  | 3,289 |  |  | 1,122 |  |  | 4,411 |
Insurance premium finance | 1,999 |  |  | 2,881 |  |  | 3,807 |  |  | 8,687 |  |  | 352,418 |  |  | 361,105 |  |  | 3,807 |  |  | — |  |  | 3,807 |
SBA/USDA | 83 |  |  | — |  |  | 255 |  |  | 338 |  |  | 88,493 |  |  | 88,831 |  |  | — |  |  | 255 |  |  | 255 |
Other commercial finance | — |  |  | — |  |  | — |  |  | — |  |  | 99,665 |  |  | 99,665 |  |  | — |  |  | — |  |  | — |
Commercial finance | 5,404 |  |  | 4,925 |  |  | 19,896 |  |  | 30,225 |  |  | 1,886,005 |  |  | 1,916,230 |  |  | 7,578 |  |  | 14,378 |  |  | 21,956 |
Consumer credit products | 627 |  |  | 557 |  |  | 239 |  |  | 1,423 |  |  | 105,371 |  |  | 106,794 |  |  | 239 |  |  | — |  |  | 239 |
Other consumer finance | 932 |  |  | 1,005 |  |  | 1,078 |  |  | 3,015 |  |  | 158,389 |  |  | 161,404 |  |  | 1,078 |  |  | — |  |  | 1,078 |
Consumer finance | 1,559 |  |  | 1,562 |  |  | 1,317 |  |  | 4,438 |  |  | 263,760 |  |  | 268,198 |  |  | 1,317 |  |  | — |  |  | 1,317 |
Tax services | — |  |  | — |  |  | 2,240 |  |  | 2,240 |  |  | — |  |  | 2,240 |  |  | 2,240 |  |  | — |  |  | 2,240 |
Warehouse finance | — |  |  | — |  |  | — |  |  | — |  |  | 262,924 |  |  | 262,924 |  |  | — |  |  | — |  |  | — |
Total National Lending | 6,963 |  |  | 6,487 |  |  | 23,453 |  |  | 36,903 |  |  | 2,412,689 |  |  | 2,449,592 |  |  | 11,135 |  |  | 14,378 |  |  | 25,513 |
Community Banking |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate and operating | 565 |  |  | — |  |  | — |  |  | 565 |  |  | 883,367 |  |  | 883,932 |  |  | — |  |  | — |  |  | — |
Consumer one-to-four family real estate and other | 458 |  |  | — |  |  | 9 |  |  | 467 |  |  | 258,958 |  |  | 259,425 |  |  | — |  |  | 44 |  |  | 44 |
Agricultural real estate and operating | 49 |  |  | — |  |  | — |  |  | 49 |  |  | 58,415 |  |  | 58,464 |  |  | — |  |  | — |  |  | — |
Total Community Banking | 1,072 |  |  | — |  |  | 9 |  |  | 1,081 |  |  | 1,200,740 |  |  | 1,201,821 |  |  | — |  |  | 44 |  |  | 44 |
Total loans and leases held for investment | 8,035 |  |  | 6,487 |  |  | 23,462 |  |  | 37,984 |  |  | 3,613,429 |  |  | 3,651,413 |  |  | 11,135 |  |  | 14,422 |  |  | 25,557 |
Total loans and leases | $ | 9,157 |  |  | $ | 7,242 |  |  | $ | 24,426 |  |  | $ | 40,825 |  |  | $ | 3,759,365 |  |  | $ | 3,800,190 |  |  | $ | 12,099 |  |  | $ | 14,422 |  |  | $ | 26,521 |
Past Due Loans and Leases | Accruing and Non-accruing Loans and Leases |  | Non-performing Loans and Leases
Fiscal Year Ended September 30, 2018 | 30-59 Days Past Due |  | 60-89 Days Past Due |  | > 89 Days Past Due |  | Total Past Due |  | Current |  | Total Loans and Leases Receivable |  | > 89 Days Past Due and Accruing |  | Non-accrual balance |  | Total
(Dollars in Thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
National Lending |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Asset based lending | 1,235 |  |  | 2,151 |  |  | 94 |  |  | 3,480 |  |  | 474,437 |  |  | 477,917 |  |  | 94 |  |  | — |  |  | 94 |
Factoring | — |  |  | — |  |  | — |  |  | — |  |  | 284,221 |  |  | 284,221 |  |  | — |  |  | — |  |  | — |
Lease financing | 16,542 |  |  | 532 |  |  | 2,921 |  |  | 19,995 |  |  | 245,320 |  |  | 265,315 |  |  | 726 |  |  | 2,864 |  |  | 3,590 |
Insurance premium finance | 1,864 |  |  | 1,019 |  |  | 2,981 |  |  | 5,864 |  |  | 332,013 |  |  | 337,877 |  |  | 2,981 |  |  | — |  |  | 2,981 |
SBA/USDA | 1,067 |  |  | — |  |  | — |  |  | 1,067 |  |  | 58,307 |  |  | 59,374 |  |  | — |  |  | — |  |  | — |
Other commercial finance | — |  |  | — |  |  | — |  |  | — |  |  | 85,145 |  |  | 85,145 |  |  | — |  |  | — |  |  | — |
Commercial finance | 20,708 |  |  | 3,702 |  |  | 5,996 |  |  | 30,406 |  |  | 1,479,443 |  |  | 1,509,849 |  |  | 3,801 |  |  | 2,864 |  |  | 6,665 |
Consumer credit products | 532 |  |  | 284 |  |  | 147 |  |  | 963 |  |  | 79,642 |  |  | 80,605 |  |  | 147 |  |  | — |  |  | 147 |
Other consumer finance | 2,677 |  |  | 1,311 |  |  | 2,237 |  |  | 6,225 |  |  | 183,531 |  |  | 189,756 |  |  | 2,237 |  |  | — |  |  | 2,237 |
Consumer finance | 3,209 |  |  | 1,595 |  |  | 2,384 |  |  | 7,188 |  |  | 263,173 |  |  | 270,361 |  |  | 2,384 |  |  | — |  |  | 2,384 |
Tax services | — |  |  | — |  |  | 1,073 |  |  | 1,073 |  |  | — |  |  | 1,073 |  |  | 1,073 |  |  | — |  |  | 1,073 |
Warehouse finance | — |  |  | — |  |  | — |  |  | — |  |  | 65,000 |  |  | 65,000 |  |  | — |  |  | — |  |  | — |
Total National Lending | 23,917 |  |  | 5,297 |  |  | 9,453 |  |  | 38,667 |  |  | 1,807,616 |  |  | 1,846,283 |  |  | 7,258 |  |  | 2,864 |  |  | 10,122 |
Community Banking |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate and operating | — |  |  | — |  |  | — |  |  | — |  |  | 790,890 |  |  | 790,890 |  |  | — |  |  | — |  |  | — |
Consumer one-to-four family real estate and other | 105 |  |  | — |  |  | 79 |  |  | 184 |  |  | 247,134 |  |  | 247,318 |  |  | 79 |  |  | — |  |  | 79 |
Agricultural real estate and operating | — |  |  | — |  |  | — |  |  | — |  |  | 60,498 |  |  | 60,498 |  |  | — |  |  | — |  |  | — |
Total Community Banking | 105 |  |  | — |  |  | 79 |  |  | 184 |  |  | 1,098,522 |  |  | 1,098,706 |  |  | 79 |  |  | — |  |  | 79 |
Total loans and leases held for investment | $ | 24,022 |  |  | $ | 5,297 |  |  | $ | 9,532 |  |  | $ | 38,851 |  |  | $ | 2,906,138 |  |  | $ | 2,944,989 |  |  | $ | 7,337 |  |  | $ | 2,864 |  |  | $ | 10,201 |
Impaired Loans | Impaired loans and leases at September 30, 2019 and 2018 were as follows:
September 30, 2019 | Recorded Balance |  | Unpaid Principal Balance |  | Specific Allowance
Loans and leases without a specific valuation allowance |  |  |  |  |
National Lending | (Dollars in Thousands)
Asset based lending | $ | 12,187 |  |  | $ | 13,487 |  |  | $ | — |
Factoring | 1,563 |  |  | 2,638 |  |  | — |
Lease financing | 1,897 |  |  | 1,897 |  |  | — |
SBA/USDA | 2,595 |  |  | 2,595 |  |  | — |
Commercial finance | 18,242 |  |  | 20,617 |  |  | — |
Other consumer finance | 1,472 |  |  | 1,539 |  |  | — |
Consumer finance | 1,472 |  |  | 1,539 |  |  | — |
Total National Lending | 19,714 |  |  | 22,156 |  |  | — |
Community Banking |  |  |  |  |
Commercial real estate and operating | 258 |  |  | 258 |  |  | — |
Consumer one-to-four family real estate and other | 100 |  |  | 100 |  |  | — |
Agricultural real estate and operating | 2,985 |  |  | 2,985 |  |  | — |
Total Community Banking | 3,343 |  |  | 3,343 |  |  | — |
Total | $ | 23,057 |  |  | $ | 25,499 |  |  | $ | — |
Loans and leases with a specific valuation allowance |  |  |  |  |
National Lending |  |  |  |  |
Asset based lending | $ | 4,540 |  |  | $ | 4,567 |  |  | $ | 443 |
Factoring | 2,261 |  |  | 3,601 |  |  | 1,262 |
Lease financing | 2,535 |  |  | 2,535 |  |  | 119 |
SBA/USDA | 1,246 |  |  | 1,246 |  |  | 51 |
Commercial finance | 10,582 |  |  | 11,949 |  |  | 1,875 |
Total National Lending | 10,582 |  |  | 11,949 |  |  | 1,875 |
Total | $ | 10,582 |  |  | $ | 11,949 |  |  | $ | 1,875 |
September 30, 2018(1) | Recorded Balance |  | Unpaid Principal Balance |  | Specific Allowance
Loans and leases without a specific valuation allowance |
National Lending | (Dollars in Thousands)
Asset based lending | $ | 1,404 |  |  | $ | 1,404 |  |  | $ | — |
Factoring | 3,331 |  |  | 3,911 |  |  | — |
Lease financing | 8,877 |  |  | 8,877 |  |  | — |
Commercial finance | 13,612 |  |  | 14,192 |  |  | — |
Total National Lending | 13,612 |  |  | 14,192 |  |  | — |
Community Banking |  |  |  |  |
Commercial real estate and operating | 405 |  |  | 405 |  |  | — |
Consumer one-to-four family real estate and other | 140 |  |  | 140 |  |  | — |
Agricultural real estate and operating | 1,454 |  |  | 1,454 |  |  | — |
Total Community Banking | 1,999 |  |  | 1,999 |  |  | — |
Total | $ | 15,611 |  |  | $ | 16,191 |  |  | $ | — |
(1) Balances have been restated from what was previously reported as of September 30, 2018 on the Company's Annual Report on Form 10-K for its fiscal year ended September 30, 2018. There were no loans and leases with a specific valuation allowance at September 30, 2018. The following table provides the average recorded investment in impaired loans and leases for the fiscal years ended September 30, 2019 and 2018.
Fiscal Year Ended September 30, | 2019 |  | 2018
(Dollars in thousands) | Average Recorded Investment |  | Recognized Interest Income |  | Average Recorded Investment |  | Recognized Interest Income
National Lending |  |  |  |  |  |  |
Asset based lending | $ | 5,742 |  |  | $ | 344 |  |  | $ | 117 |  |  | $ | — |
Factoring | 4,751 |  |  | 5 |  |  | 277 |  |  | — |
Lease financing | 5,037 |  |  | 17 |  |  | 740 |  |  | — |
SBA/USDA | 639 |  |  | — |  |  | — |  |  | — |
Commercial finance | 16,169 |  |  | 366 |  |  | 1,134 |  |  | $ | — |
Other consumer finance | 1,207 |  |  | 67 |  |  | — |  |  | — |
Consumer finance | 1,207 |  |  | 67 |  |  | — |  |  | — |
Total National Lending | 17,376 |  |  | 433 |  |  | 1,134 |  |  | — |
Community Banking |  |  |  |  |  |  |
Commercial real estate and operating | 269 |  |  | 14 |  |  | 673 |  |  | 19 |
Consumer one-to-four family real estate and other | 172 |  |  | 6 |  |  | 226 |  |  | 14 |
Agricultural real estate and operating | 1,483 |  |  | 107 |  |  | 1,652 |  |  | 127 |
Total Community Banking | 1,924 |  |  | 127 |  |  | 2,551 |  |  | 160 |
Total loans and leases | $ | 19,300 |  |  | $ | 560 |  |  | $ | 3,685 |  |  | $ | 160 |

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