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LOANS AND LEASES, NET (Tables) | 9 Months Ended
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Jun. 30, 2019
Loans and Leases Receivable Disclosure [Abstract] |
Schedule of Loans Receivable | Loans and leases at June 30, 2019 and September 30, 2018 were as follows:
| June 30, 2019 |  | September 30, 2018
National Lending | (Dollars in Thousands)
Asset based lending | $ | 615,309 |  |  | $ | 477,917 |
Factoring | 320,344 |  |  | 284,221 |
Lease financing | 341,957 |  |  | 265,315 |
Insurance premium finance | 358,772 |  |  | 337,877 |
SBA/USDA | 99,791 |  |  | 59,374 |
Other commercial finance | 99,677 |  |  | 85,145 |
Commercial finance | 1,835,850 |  |  | 1,509,849 |
Consumer credit products | 155,539 |  |  | 80,605 |
Other consumer finance | 164,727 |  |  | 189,756 |
Consumer finance(1) | 320,266 |  |  | 270,361 |
Tax services | 24,410 |  |  | 1,073 |
Warehouse finance(1) | 250,003 |  |  | 65,000 |
Total National Lending | 2,430,529 |  |  | 1,846,283 |
Community Banking |  |  |
Commercial real estate and operating | 877,412 |  |  | 790,890 |
Consumer one-to-four family real estate and other | 256,853 |  |  | 247,318 |
Agricultural real estate and operating | 61,169 |  |  | 60,498 |
Total Community Banking | 1,195,434 |  |  | 1,098,706 |
Total gross loans and leases | 3,625,963 |  |  | 2,944,989 |
Allowance for loan and lease losses | (43,505 | ) |  | (13,040 | )
Net deferred loan origination fees (costs) | 5,068 |  |  | (250 | )
Total loans and leases, net(2) | $ | 3,587,526 |  |  | $ | 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 June 30, 2019, the remaining balance of acquired loans and leases from the Crestmark acquisition was $402.4 million and the remaining balances of the credit and interest rate mark discounts related to the acquired loans and leases held for investment were $6.8 million and $3.2 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 three and nine months ended June 30, 2019 and 2018 were as follows:
| Three Months Ended |  | Nine Months Ended
| June 30, 2019 |  | June 30, 2018 |  | June 30, 2019 |  | June 30, 2018
Loans Purchased | (Dollars in Thousands)
Loans held for sale | $ | 6,703 |  |  | $ | — |  |  | $ | 12,643 |  |  | $ | — |
Loans held for investment: |  |  |  |  |  |  |
Total National Lending | 72,737 |  |  | — |  |  | 198,328 |  |  | 72,751 |
Total Community Banking | 2,710 |  |  | 6,183 |  |  | 21,223 |  |  | 22,418 |
Total purchases | 82,150 |  |  | 6,183 |  |  | 232,194 |  |  | 95,169 |
Loans Sold |  |  |  |  |  |  |
Loans held for sale | 57,661 |  |  | — |  |  | 92,565 |  |  | — |
Loans held for investment: |  |  |  |  |  |  |
Total Community Banking | 2,212 |  |  | 10,379 |  |  | 13,069 |  |  | 19,961 |
Total sales | $ | 59,873 |  |  | $ | 10,379 |  |  | $ | 105,634 |  |  | $ | 19,961 |
Sales-type Lease, Lease Income | The net investment in direct financing and sales-type leases was comprised of the following as of June 30, 2019 and September 30, 2018.
| June 30, 2019 |  | September 30, 2018
| (Dollars in Thousands)
Minimum lease payments receivable | $ | 388,291 |  |  | $ | 301,835 |
Estimated residual value of leased equipment | 12,128 |  |  | 12,406 |
Unamortized initial direct costs | 5,173 |  |  | 1,806 |
Premium on acquired leases | 3 |  |  | 26 |
Unearned income | (58,450 | ) |  | (48,949 | )
Net investment in direct financing and sales-type leases | $ | 347,145 |  |  | $ | 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 June 30, 2019.
| As of June 30, 2019
| (Dollars in thousands)
Remaining in 2019 | $ | 36,473 |
2020 | 129,577 |
2021 | 104,805 |
2022 | 67,262 |
2023 | 37,753 |
2024 and thereafter | 12,421 |
Total | $ | 388,291 |
Annual Activity in Allowance for Loan Losses, Allowance for Loan Losses and Recorded Investment in Loans | Activity in the allowance for loan and lease losses and balances of loans and leases by portfolio segment for each of the three and nine months ended June 30, 2019 and 2018 was as follows:
Allowance for loan and lease losses: | Beginning balance |  | Provision (recovery) for loan and lease losses |  | Charge-offs |  | Recoveries |  | Ending balance
Three Months Ended June 30, 2019 | (Dollars in Thousands)
National Lending |  |  |  |  |  |  |  |  |
Asset based lending | $ | 3,499 |  |  | $ | 2,685 |  |  | $ | (1,380 | ) |  | $ | 3 |  |  | $ | 4,807 |
Factoring | 1,761 |  |  | 2,747 |  |  | (1,335 | ) |  | 31 |  |  | 3,204 |
Lease financing | 1,965 |  |  | (13 | ) |  | (736 | ) |  | 203 |  |  | 1,419 |
Insurance premium finance | 919 |  |  | 201 |  |  | (275 | ) |  | 171 |  |  | 1,016 |
SBA/USDA | 474 |  |  | 449 |  |  | — |  |  | — |  |  | 923 |
Other commercial finance | 525 |  |  | 432 |  |  | — |  |  | — |  |  | 957 |
Commercial finance | 9,143 |  |  | 6,501 |  |  | (3,726 | ) |  | 408 |  |  | 12,326 |
Consumer credit products | 1,314 |  |  | 142 |  |  | — |  |  | — |  |  | 1,456 |
Other consumer finance | 5,130 |  |  | 1,890 |  |  | (1,398 | ) |  | 28 |  |  | 5,650 |
Consumer finance | 6,444 |  |  | 2,032 |  |  | (1,398 | ) |  | 28 |  |  | 7,106 |
Tax services | 24,102 |  |  | 914 |  |  | (9,627 | ) |  | 36 |  |  | 15,425 |
Warehouse finance | 185 |  |  | 65 |  |  | — |  |  | — |  |  | 250 |
Total National Lending | 39,874 |  |  | 9,512 |  |  | (14,751 | ) |  | 472 |  |  | 35,107 |
Community Banking |  |  |  |  |  |  |  |  |
Commercial real estate and operating | 6,673 |  |  | (249 | ) |  | — |  |  | — |  |  | 6,424 |
Consumer one-to-four family real estate and other | 958 |  |  | (65 | ) |  | — |  |  | — |  |  | 893 |
Agricultural real estate and operating | 1,167 |  |  | (86 | ) |  | — |  |  | — |  |  | 1,081 |
Total Community Banking | 8,798 |  |  | (400 | ) |  | — |  |  | — |  |  | 8,398 |
Total | $ | 48,672 |  |  | $ | 9,112 |  |  | $ | (14,751 | ) |  | $ | 472 |  |  | $ | 43,505 |
Allowance for loan and lease losses: | Beginning balance |  | Provision (recovery) for loan and lease losses |  | Charge-offs |  | Recoveries |  | Ending balance
Nine Months Ended June 30, 2019 | (Dollars in Thousands)
National Lending |  |  |  |  |  |  |  |  |
Asset based lending | $ | 107 |  |  | $ | 6,213 |  |  | $ | (1,642 | ) |  | $ | 129 |  |  | $ | 4,807 |
Factoring | 64 |  |  | 5,769 |  |  | (2,711 | ) |  | 82 |  |  | 3,204 |
Lease financing | 59 |  |  | 1,529 |  |  | (2,198 | ) |  | 2,029 |  |  | 1,419 |
Insurance premium finance | 1,031 |  |  | 2,091 |  |  | (2,359 | ) |  | 253 |  |  | 1,016 |
SBA/USDA | 13 |  |  | 910 |  |  | — |  |  | — |  |  | 923 |
Other commercial finance | 28 |  |  | 929 |  |  | — |  |  | — |  |  | 957 |
Commercial finance | 1,302 |  |  | 17,441 |  |  | (8,910 | ) |  | 2,493 |  |  | 12,326 |
Consumer credit products | 785 |  |  | 671 |  |  | — |  |  | — |  |  | 1,456 |
Other consumer finance | 2,820 |  |  | 8,249 |  |  | (5,477 | ) |  | 58 |  |  | 5,650 |
Consumer finance | 3,605 |  |  | 8,920 |  |  | (5,477 | ) |  | 58 |  |  | 7,106 |
Tax services | — |  |  | 24,883 |  |  | (9,670 | ) |  | 212 |  |  | 15,425 |
Warehouse finance | 65 |  |  | 185 |  |  | — |  |  | — |  |  | 250 |
Total National Lending | 4,972 |  |  | 51,429 |  |  | (24,057 | ) |  | 2,763 |  |  | 35,107 |
Community Banking |  |  |  |  |  |  |  |  |
Commercial real estate and operating | 6,220 |  |  | 204 |  |  | — |  |  | — |  |  | 6,424 |
Consumer one-to-four family real estate and other | 632 |  |  | 281 |  |  | (20 | ) |  | — |  |  | 893 |
Agricultural real estate and operating | 1,216 |  |  | (385 | ) |  | — |  |  | 250 |  |  | 1,081 |
Total Community Banking | 8,068 |  |  | 100 |  |  | (20 | ) |  | 250 |  |  | 8,398 |
Total | $ | 13,040 |  |  | $ | 51,529 |  |  | $ | (24,077 | ) |  | $ | 3,013 |  |  | $ | 43,505 |
Allowance for loan and lease losses: | Beginning balance |  | Provision (recovery) for loan and lease losses |  | Charge-offs |  | Recoveries |  | Ending balance
Three Months Ended June 30, 2018 | (Dollars in Thousands)
National Lending |  |  |  |  |  |  |  |  |
Insurance premium finance | $ | 746 |  |  | $ | 304 |  |  | $ | (243 | ) |  | $ | 99 |  |  | $ | 906 |
Other commercial finance | 4 |  |  | 8 |  |  | — |  |  | — |  |  | 12 |
Commercial finance | 750 |  |  | 312 |  |  | (243 | ) |  | 99 |  |  | 918 |
Consumer credit products | — |  |  | 264 |  |  | — |  |  | — |  |  | 264 |
Other consumer finance | — |  |  | 3,000 |  |  | — |  |  | — |  |  | 3,000 |
Consumer finance | — |  |  | 3,264 |  |  | — |  |  | — |  |  | 3,264 |
Tax services | 19,573 |  |  | 1,189 |  |  | (10,507 | ) |  | 1 |  |  | 10,256 |
Total National Lending | 20,323 |  |  | 4,765 |  |  | (10,750 | ) |  | 100 |  |  | 14,438 |
Community Banking |  |  |  |  |  |  |  |  |
Commercial real estate and operating | 4,100 |  |  | 687 |  |  | — |  |  | — |  |  | 4,787 |
Consumer one-to-four family real estate and other | 901 |  |  | (218 | ) |  | — |  |  | — |  |  | 683 |
Agricultural real estate and operating | 765 |  |  | (51 | ) |  | — |  |  | 207 |  |  | 921 |
Unallocated | 989 |  |  | 132 |  |  | — |  |  | — |  |  | 1,121 |
Total Community Banking | 6,755 |  |  | 550 |  |  | — |  |  | 207 |  |  | 7,512 |
Total | $ | 27,078 |  |  | $ | 5,315 |  |  | $ | (10,750 | ) |  | $ | 307 |  |  | $ | 21,950 |
Allowance for loan and lease losses: | Beginning balance |  | Provision (recovery) for loan and lease losses |  | Charge-offs |  | Recoveries |  | Ending balance
Nine Months Ended June 30, 2018 | (Dollars in Thousands)
National Lending |  |  |  |  |  |  |  |  |
Insurance premium finance | $ | 796 |  |  | $ | 569 |  |  | $ | (711 | ) |  | $ | 252 |  |  | $ | 906 |
Other commercial finance | 4 |  |  | 8 |  |  | — |  |  | — |  |  | 12 |
Commercial finance | 800 |  |  | 577 |  |  | (711 | ) |  | 252 |  |  | 918 |
Consumer credit products | — |  |  | 264 |  |  | — |  |  | — |  |  | 264 |
Other consumer finance | — |  |  | 3,000 |  |  | — |  |  | — |  |  | 3,000 |
Consumer finance | — |  |  | 3,264 |  |  | — |  |  | — |  |  | 3,264 |
Tax services | 5 |  |  | 20,335 |  |  | (10,507 | ) |  | 423 |  |  | 10,256 |
Total National Lending | 805 |  |  | 24,176 |  |  | (11,218 | ) |  | 675 |  |  | 14,438 |
Community Banking |  |  |  |  |  |  |  |  |
Commercial real estate and operating | 2,820 |  |  | 1,967 |  |  | — |  |  | — |  |  | 4,787 |
Consumer one-to-four family real estate and other | 809 |  |  | (98 | ) |  | (31 | ) |  | 3 |  |  | 683 |
Agricultural real estate and operating | 2,574 |  |  | (1,914 | ) |  | — |  |  | 261 |  |  | 921 |
Unallocated | 526 |  |  | 595 |  |  | — |  |  | — |  |  | 1,121 |
Total Community Banking | 6,729 |  |  | 550 |  |  | (31 | ) |  | 264 |  |  | 7,512 |
Total | $ | 7,534 |  |  | $ | 24,726 |  |  | $ | (11,249 | ) |  | $ | 939 |  |  | $ | 21,950 |
The following tables provide details regarding the allowance for loan and lease losses and balance by type of allowance as of June 30, 2019 and September 30, 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
As of June 30, 2019 | (Dollars in Thousands)
National Lending |  |  |  |  |  |  |  |  |  |  |
Asset based lending | $ | 12 |  |  | $ | 4,795 |  |  | $ | 4,807 |  |  | $ | 8,119 |  |  | $ | 607,190 |  |  | $ | 615,309 |
Factoring | 255 |  |  | 2,949 |  |  | 3,204 |  |  | 7,795 |  |  | 312,549 |  |  | 320,344 |
Lease financing | — |  |  | 1,419 |  |  | 1,419 |  |  | 5,455 |  |  | 336,502 |  |  | 341,957 |
Insurance premium finance | — |  |  | 1,016 |  |  | 1,016 |  |  | — |  |  | 358,772 |  |  | 358,772 |
SBA/USDA | — |  |  | 923 |  |  | 923 |  |  | 1,276 |  |  | 98,515 |  |  | 99,791 |
Other commercial finance | — |  |  | 957 |  |  | 957 |  |  | — |  |  | 99,677 |  |  | 99,677 |
Commercial finance | 267 |  |  | 12,059 |  |  | 12,326 |  |  | 22,645 |  |  | 1,813,205 |  |  | 1,835,850 |
Consumer credit products | — |  |  | 1,456 |  |  | 1,456 |  |  | — |  |  | 155,539 |  |  | 155,539 |
Other consumer finance | — |  |  | 5,650 |  |  | 5,650 |  |  | 1,039 |  |  | 163,688 |  |  | 164,727 |
Consumer finance | — |  |  | 7,106 |  |  | 7,106 |  |  | 1,039 |  |  | 319,227 |  |  | 320,266 |
Tax services | — |  |  | 15,425 |  |  | 15,425 |  |  | — |  |  | 24,410 |  |  | 24,410 |
Warehouse finance | — |  |  | 250 |  |  | 250 |  |  | — |  |  | 250,003 |  |  | 250,003 |
Total National Lending | 267 |  |  | 34,840 |  |  | 35,107 |  |  | 23,684 |  |  | 2,406,845 |  |  | 2,430,529 |
Community Banking |  |  |  |  |  |  |  |  |  |  |
Commercial real estate and operating | — |  |  | 6,424 |  |  | 6,424 |  |  | 319 |  |  | 877,093 |  |  | 877,412 |
Consumer one-to-four family real estate and other | — |  |  | 893 |  |  | 893 |  |  | 290 |  |  | 256,563 |  |  | 256,853 |
Agricultural real estate and operating | — |  |  | 1,081 |  |  | 1,081 |  |  | 1,237 |  |  | 59,932 |  |  | 61,169 |
Total Community Banking | — |  |  | 8,398 |  |  | 8,398 |  |  | 1,846 |  |  | 1,193,588 |  |  | 1,195,434 |
Total | $ | 267 |  |  | $ | 43,238 |  |  | $ | 43,505 |  |  | $ | 25,530 |  |  | $ | 3,600,433 |  |  | $ | 3,625,963 |
| 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
As of September 30, 2018 | (Dollars in Thousands)
National Lending |  |  |  |  |  |  |  |  |  |  |
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 and Leases | The asset classification of loans and leases at June 30, 2019 and September 30, 2018 were as follows:
Asset Classification | Pass |  | Watch |  | Special Mention |  | Substandard |  | Total
June 30, 2019 | (Dollars in Thousands) |
National Lending |  |  |  |  |  |  |  |  |
Asset based lending | $ | 539,623 |  |  | $ | — |  |  | $ | 67,567 |  |  | $ | 8,119 |  |  | $ | 615,309 |
Factoring | 272,589 |  |  | — |  |  | 39,960 |  |  | 7,795 |  |  | 320,344 |
Lease financing | 323,539 |  |  | — |  |  | 12,963 |  |  | 5,455 |  |  | 341,957 |
Insurance premium finance | 358,772 |  |  | — |  |  | — |  |  | — |  |  | 358,772 |
SBA/USDA | 90,110 |  |  | — |  |  | 8,405 |  |  | 1,276 |  |  | 99,791 |
Other commercial finance | 99,108 |  |  | — |  |  | 569 |  |  | — |  |  | 99,677 |
Commercial finance | 1,683,741 |  |  | — |  |  | 129,464 |  |  | 22,645 |  |  | 1,835,850 |
Consumer credit products | 155,539 |  |  | — |  |  | — |  |  | — |  |  | 155,539 |
Other consumer finance | 164,727 |  |  | — |  |  | — |  |  | — |  |  | 164,727 |
Consumer finance | 320,266 |  |  | — |  |  | — |  |  | — |  |  | 320,266 |
Tax services | 24,410 |  |  | — |  |  | — |  |  | — |  |  | 24,410 |
Warehouse finance | 250,003 |  |  | — |  |  | — |  |  | — |  |  | 250,003 |
Total National Lending | 2,278,420 |  |  | — |  |  | 129,464 |  |  | 22,645 |  |  | 2,430,529 |
Community Banking |  |  |  |  |  |  |  |  |
Commercial real estate and operating | 866,255 |  |  | 3,962 |  |  | 3,487 |  |  | 3,708 |  |  | 877,412 |
Consumer one-to-four family real estate and other | 254,959 |  |  | 1,403 |  |  | 462 |  |  | 29 |  |  | 256,853 |
Agricultural real estate and operating | 42,808 |  |  | 4,148 |  |  | 5,615 |  |  | 8,598 |  |  | 61,169 |
Total Community Banking | 1,164,022 |  |  | 9,513 |  |  | 9,564 |  |  | 12,335 |  |  | 1,195,434 |
Total loans and leases | $ | 3,442,442 |  |  | $ | 9,513 |  |  | $ | 139,028 |  |  | $ | 34,980 |  |  | $ | 3,625,963 |
Asset Classification | Pass |  | Watch |  | Special Mention |  | Substandard |  | Total
September 30, 2018 | (Dollars in Thousands) |
National Lending |  |  |  |  |  |  |  |  |
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 and Leases | Past due loans and leases at June 30, 2019 and September 30, 2018 were as follows:
| Accruing and Non-accruing Loans and Leases |  | Non-performing Loans and Leases
Past Due Loans and Leases | 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
June 30, 2019 | (Dollars in Thousands)
National Lending |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Asset based lending | $ | 1,701 |  |  | $ | 428 |  |  | $ | 2,890 |  |  | $ | 5,019 |  |  | $ | 610,290 |  |  | $ | 615,309 |  |  | $ | 180 |  |  | $ | 5,654 |  |  | $ | 5,834 |
Factoring | — |  |  | — |  |  | 20 |  |  | 20 |  |  | 320,324 |  |  | 320,344 |  |  | — |  |  | 4,846 |  |  | 4,846 |
Lease financing | 2,080 |  |  | 1,816 |  |  | 5,408 |  |  | 9,304 |  |  | 332,653 |  |  | 341,957 |  |  | 4,225 |  |  | 1,936 |  |  | 6,161 |
Insurance premium finance | 2,233 |  |  | 1,081 |  |  | 1,679 |  |  | 4,993 |  |  | 353,779 |  |  | 358,772 |  |  | 1,679 |  |  | — |  |  | 1,679 |
SBA/USDA | 85 |  |  | — |  |  | 259 |  |  | 344 |  |  | 99,447 |  |  | 99,791 |  |  | — |  |  | 259 |  |  | 259 |
Other commercial finance | — |  |  | — |  |  | — |  |  | — |  |  | 99,677 |  |  | 99,677 |  |  | — |  |  | — |  |  | — |
Commercial finance | 6,099 |  |  | 3,325 |  |  | 10,256 |  |  | 19,680 |  |  | 1,816,170 |  |  | 1,835,850 |  |  | 6,084 |  |  | 12,695 |  |  | 18,779 |
Consumer credit products | 1,454 |  |  | 1,039 |  |  | 703 |  |  | 3,196 |  |  | 152,343 |  |  | 155,539 |  |  | 703 |  |  | — |  |  | 703 |
Other consumer finance | 996 |  |  | 614 |  |  | 1,083 |  |  | 2,693 |  |  | 162,034 |  |  | 164,727 |  |  | 1,083 |  |  | — |  |  | 1,083 |
Consumer finance | 2,450 |  |  | 1,653 |  |  | 1,786 |  |  | 5,889 |  |  | 314,377 |  |  | 320,266 |  |  | 1,786 |  |  | — |  |  | 1,786 |
Tax services | — |  |  | 24,410 |  |  | — |  |  | 24,410 |  |  | — |  |  | 24,410 |  |  | — |  |  | — |  |  | — |
Warehouse finance | — |  |  | — |  |  | — |  |  | — |  |  | 250,003 |  |  | 250,003 |  |  | — |  |  | — |  |  | — |
Total National Lending | 8,549 |  |  | 29,388 |  |  | 12,042 |  |  | 49,979 |  |  | 2,380,550 |  |  | 2,430,529 |  |  | 7,870 |  |  | 12,695 |  |  | 20,565 |
Community Banking |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate and operating | — |  |  | — |  |  | — |  |  | — |  |  | 877,412 |  |  | 877,412 |  |  | — |  |  | — |  |  | — |
Consumer one-to-four family real estate and other | 54 |  |  | 36 |  |  | 233 |  |  | 323 |  |  | 256,530 |  |  | 256,853 |  |  | — |  |  | 233 |  |  | 233 |
Agricultural real estate and operating | 1,745 |  |  | — |  |  | — |  |  | 1,745 |  |  | 59,424 |  |  | 61,169 |  |  | — |  |  | — |  |  | — |
Total Community Banking | 1,799 |  |  | 36 |  |  | 233 |  |  | 2,068 |  |  | 1,193,366 |  |  | 1,195,434 |  |  | — |  |  | 233 |  |  | 233 |
Total Loans and Leases | $ | 10,348 |  |  | $ | 29,424 |  |  | $ | 12,275 |  |  | $ | 52,047 |  |  | $ | 3,573,916 |  |  | $ | 3,625,963 |  |  | $ | 7,870 |  |  | $ | 12,928 |  |  | $ | 20,798 |
| Accruing and Non-accruing Loans and Leases |  | Non-performing Loans and Leases
Past Due Loans and Leases | 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
September 30, 2018 | (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 | $ | 24,022 |  |  | $ | 5,297 |  |  | $ | 9,532 |  |  | $ | 38,851 |  |  | $ | 2,906,138 |  |  | $ | 2,944,989 |  |  | $ | 7,337 |  |  | $ | 2,864 |  |  | $ | 10,201 |
Impaired Loans and Leases | Impaired loans and leases at June 30, 2019 and September 30, 2018 were as follows:
June 30, 2019 | Recorded Balance |  | Unpaid Principal Balance |  | Specific Allowance
Loans and leases without a specific valuation allowance | (Dollars in Thousands)
National Lending |  |  |  |  |
Asset based lending | $ | 8,024 |  |  | $ | 9,362 |  |  | $ | — |
Factoring | 3,580 |  |  | 4,655 |  |  | — |
Lease financing | 5,455 |  |  | 5,455 |  |  | — |
SBA/USDA | 1,276 |  |  | 1,276 |  |  | — |
Commercial finance | 18,335 |  |  | 20,748 |  |  | — |
Other consumer finance | 1,039 |  |  | 1,089 |  |  | — |
Consumer finance | 1,039 |  |  | 1,089 |  |  | — |
Total National Lending | 19,374 |  |  | 21,837 |  |  | — |
Community Banking |  |  |  |  |
Commercial real estate and operating | 319 |  |  | 319 |  |  | — |
Consumer one-to-four family real estate and other | 290 |  |  | 290 |  |  | — |
Agricultural real estate and operating | 1,237 |  |  | 1,237 |  |  | — |
Total Community Banking | 1,846 |  |  | 1,846 |  |  | — |
Total | $ | 21,220 |  |  | $ | 23,683 |  |  | $ | — |
Loans and leases with a specific valuation allowance |  |  |  |  |
National Lending |  |  |  |  |
Asset based lending | $ | 95 |  |  | $ | 107 |  |  | $ | 12 |
Factoring | 4,215 |  |  | 5,555 |  |  | 255 |
Commercial finance | 4,310 |  |  | 5,662 |  |  | 267 |
Total National Lending | 4,310 |  |  | 5,662 |  |  | 267 |
Total | $ | 4,310 |  |  | $ | 5,662 |  |  | $ | 267 |
September 30, 2018 | Recorded Balance |  | Unpaid Principal Balance |  | Specific Allowance
Loans and leases without a specific valuation allowance | (Dollars in Thousands)
National Lending |  |  |  |  |
Asset based lending | $ | 1,325 |  |  | $ | 1,325 |  |  | $ | — |
Factoring | 1,383 |  |  | 1,713 |  |  | — |
Lease financing | 5,491 |  |  | 5,491 |  |  | — |
Commercial finance | 8,199 |  |  | 8,529 |  |  | — |
Total National Lending | 8,199 |  |  | 8,529 |  |  | — |
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 | $ | 10,198 |  |  | $ | 10,528 |  |  | $ | — |
Loans and leases with a specific valuation allowance |  |  |  |  |
National Lending |  |  |  |  |
Asset based lending | $ | 79 |  |  | $ | 79 |  |  | $ | 22 |
Factoring | 1,948 |  |  | 2,198 |  |  | 49 |
Lease financing | 3,386 |  |  | 3,386 |  |  | 517 |
Commercial finance | 5,413 |  |  | 5,663 |  |  | 588 |
Total National Lending | 5,413 |  |  | 5,663 |  |  | 588 |
Total | $ | 5,413 |  |  | $ | 5,663 |  |  | $ | 588 |
The following table provides the average recorded investment in impaired loans and leases for the three- and nine-month periods ended June 30, 2019 and 2018.
Three Months Ended June 30, | 2019 |  | 2018
| Average Recorded Investment |  | Recognized Interest Income |  | Average Recorded Investment |  | Recognized Interest Income
| (Dollars in Thousands)
National Lending |  |  |  |  |  |  |
Asset based lending | $ | 6,683 |  |  | $ | 88 |  |  | $ | — |  |  | $ | — |
Factoring | 6,621 |  |  | — |  |  | — |  |  | — |
Lease financing | 3,351 |  |  | — |  |  | — |  |  | — |
SBA/USDA | 425 |  |  | — |  |  | — |  |  | — |
Commercial finance | 17,080 |  |  | 88 |  |  | — |  |  | — |
Other consumer finance | 1,190 |  |  | 28 |  |  | — |  |  | — |
Consumer finance | 1,190 |  |  | 28 |  |  | — |  |  | — |
Total National Lending | 18,270 |  |  | 116 |  |  | — |  |  | — |
Community Banking |  |  |  |  |  |  |
Commercial real estate and operating | 106 |  |  | 5 |  |  | 604 |  |  | 4 |
Consumer one-to-four family real estate and other | 186 |  |  | 1 |  |  | 342 |  |  | 2 |
Agricultural real estate and operating | 1,226 |  |  | 28 |  |  | 2,670 |  |  | 42 |
Total Community Banking | 1,518 |  |  | 34 |  |  | 3,616 |  |  | 48 |
Total loans and leases | $ | 19,788 |  |  | $ | 150 |  |  | $ | 3,616 |  |  | $ | 48 |
Nine Months Ended June 30, | 2019 |  | 2018
| Average Recorded Investment |  | Recognized Interest Income |  | Average Recorded Investment |  | Recognized Interest Income
| (Dollars in Thousands)
National Lending |  |  |  |  |  |  |
Asset based lending | $ | 3,993 |  |  | $ | 262 |  |  | $ | — |  |  | $ | — |
Factoring | 4,178 |  |  | 5 |  |  | — |  |  | — |
Lease financing | 5,012 |  |  | 17 |  |  | — |  |  | — |
SBA/USDA | 142 |  |  | — |  |  | — |  |  | — |
Commercial finance | 13,325 |  |  | 284 |  |  | — |  |  | — |
Other consumer finance | 1,215 |  |  | 38 |  |  | — |  |  | — |
Consumer finance | 1,215 |  |  | 38 |  |  | — |  |  | — |
Total National Lending | 14,540 |  |  | 322 |  |  | — |  |  | — |
Community Banking |  |  |  |  |  |  |
Commercial real estate and operating | 259 |  |  | 9 |  |  | 761 |  |  | 14 |
Consumer one-to-four family real estate and other | 154 |  |  | 3 |  |  | 224 |  |  | 11 |
Agricultural real estate and operating | 1,371 |  |  | 63 |  |  | 1,567 |  |  | 106 |
Total Community Banking | 1,784 |  |  | 75 |  |  | 2,552 |  |  | 131 |
Total loans and leases | $ | 16,324 |  |  | $ | 397 |  |  | $ | 2,552 |  |  | $ | 131 |

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