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LOANS AND LEASES, NET | 12 Months Ended
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Sep. 30, 2020
Loans and Leases Receivable Disclosure [Abstract] |
LOANS AND LEASES, NET | LOANS AND LEASES, NET Loans and Leases Loans and leases consist of the following:
(Dollars in Thousands) | September 30, 2020 |  | September 30, 2019
National Lending |  |  |
Term lending(1) | $ | 805,323 |  |  | $ | 641,742 |
Asset based lending(1) | 182,419 |  |  | 250,465 |
Factoring | 281,173 |  |  | 296,507 |
Lease financing(1) | 281,084 |  |  | 177,915 |
Insurance premium finance | 337,940 |  |  | 361,105 |
SBA/USDA(2) | 318,387 |  |  | 88,831 |
Other commercial finance | 101,658 |  |  | 99,665 |
Commercial finance | 2,307,984 |  |  | 1,916,230 |
Consumer credit products | 89,809 |  |  | 106,794 |
Other consumer finance | 134,342 |  |  | 161,404 |
Consumer finance | 224,151 |  |  | 268,198 |
Tax services | 3,066 |  |  | 2,240 |
Warehouse finance | 293,375 |  |  | 262,924 |
Total National Lending | 2,828,576 |  |  | 2,449,592 |
Community Banking |  |  |
Commercial real estate and operating | 457,371 |  |  | 883,932 |
Consumer one-to-four family real estate and other | 16,486 |  |  | 259,425 |
Agricultural real estate and operating | 11,707 |  |  | 58,464 |
Total Community Banking | 485,564 |  |  | 1,201,821 |
Total loans and leases | 3,314,140 |  |  | 3,651,413 |
Net deferred loan origination fees | 8,625 |  |  | 7,434 |
Total gross loans and leases | 3,322,765 |  |  | 3,658,847 |
Allowance for loan and lease losses | (56,188) |  |  | (29,149) |
Total loans and leases, net(3) | $ | 3,266,577 |  |  | $ | 3,629,698 |
(1) The Company has updated the presentation of its loan and lease table beginning in the fiscal 2020 first quarter. The new presentation includes a new category called term lending. Certain balances previously included in the asset based lending and lease financing categories have been reclassified into the new term lending category during the fiscal 2020 first quarter. Prior period balances have been conformed to the new presentation. (2) The Company is participating in the Paycheck Protection Program which is being administered by the Small Business Administration ("SBA"). As of September 30, 2020, the Company had 689 loans outstanding with a total of $219.0 million in loan balances that were originated as part of the program. (3) As of September 30, 2020, the remaining balance of acquired loans and leases from the acquisition of Crestmark Bancorp, Inc. ("Crestmark") and its bank subsidiary, Crestmark Bank (the "Crestmark Acquisition") was $149.1 million and the remaining balances of the credit and interest rate mark discounts related to the acquired loans and leases held for investment were $2.8 million and $2.3 million, respectively. 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. During the fiscal year ended September 30, 2020, the Company transferred $542.1 million of Community Banking loans to held for sale. During the fiscal year ended September 30, 2019, the Company transferred $100.0 million of consumer credit product loans to held for sale During the fiscal years ended September 30, 2020 and 2019, the Company originated $98.8 million and $171.3 million, respectively, of SBA/USDA and consumer credit product loans as held for sale. The Company sold held for sale loans resulting in proceeds of $590.8 million and gains on sale of $7.7 million during the fiscal year ended September 30, 2020. The Company sold held for sale loans resulting in proceeds of $125.4 million and gains on sale of $5.1 million during the fiscal year ended September 30, 2019. Loans purchased and sold by portfolio segment, including participation interests, for the fiscal years ended September 30, 2020 and 2019 were as follows:
| Fiscal Year Ended
(Dollars in Thousands) | September 30, 2020 |  | September 30, 2019
Loans Purchased |  |  |
Loans held for sale: |  |  |
Total National Lending | $ | — |  |  | $ | 15,443 |
Loans held for investment: |  |  |
Total National Lending | 132,530 |  |  | 235,918 |
Total Community Banking | 18,905 |  |  | 26,704 |
Total purchases | 151,435 |  |  | 278,065 |
Loans Sold |  |  |
Loans held for sale: |  |  |
Total National Lending | 183,508 |  |  | 121,071 |
Total Community Banking | 407,296 |  |  | — |
Loans held for investment: |  |  |
Total Community Banking | 9,991 |  |  | 13,069 |
Total sales | $ | 600,795 |  |  | $ | 134,140 |
Leasing Portfolio Effective October 1, 2019, the Company adopted ASU 2016-02, Leases (Topic 842) and related ASUs on a modified retrospective basis, electing the practical expedients and optional transition method. As such, the following leasing disclosures include information at, or for the year ended September 30, 2020. The net investment in direct financing and sales-type leases was comprised of the following:
| September 30, 2020 |  | September 30, 2019
(Dollars in Thousands) |  |  |
Carrying Amount | $ | 299,487 |  |  | $ | 191,733 |
Unguaranteed residual assets | 17,203 |  |  | 13,353 |
Unamortized initial direct costs | 2,078 |  |  | 1,790 |
Unearned income | (35,606) |  |  | (27,171) |
Total investment in direct financing and sales-type leases | $ | 283,162 |  |  | $ | 179,705 |
The carrying amount of direct financing and sales-type leases subject to residual value guarantees was $8.7 million at September 30, 2020. The components of total lease income were as follows:
|  | Fiscal Year Ended
(Dollars in Thousands) |  | September 30, 2020
Interest income - loans and leases |  |
Interest income on net investments in direct financing and sales-type leases |  | $ | 18,300 |
Leasing and equipment finance noninterest income |  |
Lease income from operating lease payments |  | 44,319 |
Profit (loss) recorded on commencement date on sales-type leases |  | 2,152 |
Other(1) |  | 4,357 |
Total leasing and equipment finance noninterest income |  | 50,828 |
Total lease income |  | $ | 69,128 |
(1) Other leasing and equipment finance noninterest income consists of gains (losses) on sales of leased equipment, fees and service charges on leases and gains (losses) on sales of leases. Undiscounted future minimum lease payments receivable for direct financing and sales-type leases and a reconciliation to the carrying amount recorded were as follows:
(Dollars in Thousands) | As of September 30, 2020
2021 | $ | 107,558 |
2022 | 87,775 |
2023 | 58,906 |
2024 | 33,059 |
2025 | 10,097 |
Thereafter | 2,092 |
Equipment under leases not yet commenced | — |
Total undiscounted future minimum lease payments receivable for direct financing and sales-type leases | 299,487 |
Third-party residual value guarantees | — |
Total carrying amount of direct financing and sales-type leases | $ | 299,487 |
The Company did not record any contingent rental income from sales-type and direct financing leases in the fiscal year ended September 30, 2020. During the Company's fiscal 2020 second quarter, the COVID-19 pandemic began impacting global and US markets and macroeconomic conditions, and continues to have an impact. Although the ultimate impact of the pandemic on the Company's loan and lease portfolio is difficult to predict, management performed an evaluation of the loan and lease portfolio in order to assess the impact on repayment sources and underlying collateral that could result in additional losses. The framework for the analysis was based on the Company's then-current ALLL methodology with additional considerations. From this impact assessment, additional reserve levels were estimated by increasing qualitative factors. The additional reserves were estimated for loans that were granted short-term payment deferrals related to financial stress stemming from the COVID-19 pandemic along with other loans within certain industries that were considered higher risk for credit loss (e.g. transportation, hospitality, travel, entertainment and retail). Based on the Company's ongoing assessment of the COVID-19 pandemic, the Company recognized an additional provision for loan and lease losses of $26.4 million during the fiscal year ended September 30, 2020. The Company will continue to assess the impact to their customers and businesses as a result of COVID-19 and refine their estimate as more information becomes available. Annual activity in the allowance for loan and lease losses was as follows:
Fiscal Year Ended September 30, | 2020 |  | 2019 |  | 2018
(Dollars in Thousands) |  |  |  |  |
Beginning balance | $ | 29,149 |  |  | $ | 13,040 |  |  | $ | 7,534 |
Provision for loan and lease losses | 64,776 |  |  | 55,650 |  |  | 29,433 |
Recoveries | 4,024 |  |  | 3,313 |  |  | 2,037 |
Charge-offs | (41,761) |  |  | (42,854) |  |  | (25,964) |
Ending balance | $ | 56,188 |  |  | $ | 29,149 |  |  | $ | 13,040 |
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, 2020 and 2019 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, 2020 |  |  |  |  |  |  |  |  |
National Lending | (Dollars in Thousands)
Term lending | $ | 5,533 |  |  | $ | 19,796 |  |  | $ | (10,458) |  |  | $ | 340 |  |  | $ | 15,211 |
Asset based lending | 2,437 |  |  | (1,036) |  |  | (42) |  |  | 47 |  |  | 1,406 |
Factoring | 3,261 |  |  | (245) |  |  | (915) |  |  | 926 |  |  | 3,027 |
Lease financing | 1,275 |  |  | 6,105 |  |  | (728) |  |  | 371 |  |  | 7,023 |
Insurance premium finance | 1,024 |  |  | 2,489 |  |  | (2,004) |  |  | 620 |  |  | 2,129 |
SBA/USDA | 383 |  |  | 2,688 |  |  | (2,131) |  |  | — |  |  | 940 |
Other commercial finance | 683 |  |  | (501) |  |  | — |  |  | — |  |  | 182 |
Commercial finance | 14,596 |  |  | 29,296 |  |  | (16,278) |  |  | 2,304 |  |  | 29,918 |
Consumer credit products | 1,044 |  |  | (199) |  |  | — |  |  | — |  |  | 845 |
Other consumer finance | 5,118 |  |  | (538) |  |  | (2,649) |  |  | 890 |  |  | 2,821 |
Consumer finance | 6,162 |  |  | (737) |  |  | (2,649) |  |  | 890 |  |  | 3,666 |
Tax services | — |  |  | 22,006 |  |  | (22,834) |  |  | 830 |  |  | 2 |
Warehouse finance | 263 |  |  | 31 |  |  | — |  |  | — |  |  | 294 |
Total National Lending | 21,021 |  |  | 50,596 |  |  | (41,761) |  |  | 4,024 |  |  | 33,880 |
Community Banking |  |  |  |  |  |  |  |  |
Commercial real estate and operating | 6,208 |  |  | 15,659 |  |  | — |  |  | — |  |  | 21,867 |
Consumer one-to-four family real estate and other | 1,053 |  |  | (755) |  |  | — |  |  | — |  |  | 298 |
Agricultural real estate and operating | 867 |  |  | (724) |  |  | — |  |  | — |  |  | 143 |
Total Community Banking | 8,128 |  |  | 14,180 |  |  | — |  |  | — |  |  | 22,308 |
Total | $ | 29,149 |  |  | $ | 64,776 |  |  | $ | (41,761) |  |  | $ | 4,024 |  |  | $ | 56,188 |
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)
Term lending | $ | 89 |  |  | $ | 8,460 |  |  | $ | (4,581) |  |  | $ | 1,565 |  |  | $ | 5,533 |
Asset based lending | 47 |  |  | 2,388 |  |  | (37) |  |  | 39 |  |  | 2,437 |
Factoring | 64 |  |  | 5,849 |  |  | (2,725) |  |  | 73 |  |  | 3,261 |
Lease financing | 31 |  |  | 1,824 |  |  | (1,342) |  |  | 762 |  |  | 1,275 |
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 |
The following tables provide details regarding the allowance for loan and lease losses and balances by type of allowance as of September 30, 2020 and 2019.
| 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, 2020 |  |  |  |  |  |  |  |  |  |  |
National Lending | (Dollars in Thousands)
Term lending | $ | 3,155 |  |  | $ | 12,056 |  |  | $ | 15,211 |  |  | $ | 26,085 |  |  | $ | 779,238 |  |  | $ | 805,323 |
Asset based lending | 355 |  |  | 1,051 |  |  | 1,406 |  |  | 5,317 |  |  | 177,102 |  |  | 182,419 |
Factoring | 274 |  |  | 2,753 |  |  | 3,027 |  |  | 5,071 |  |  | 276,102 |  |  | 281,173 |
Lease financing | 1,194 |  |  | 5,829 |  |  | 7,023 |  |  | 4,697 |  |  | 276,387 |  |  | 281,084 |
Insurance premium finance | — |  |  | 2,129 |  |  | 2,129 |  |  | — |  |  | 337,940 |  |  | 337,940 |
SBA/USDA(1) | — |  |  | 940 |  |  | 940 |  |  | 1,436 |  |  | 316,951 |  |  | 318,387 |
Other commercial finance | — |  |  | 182 |  |  | 182 |  |  | — |  |  | 101,658 |  |  | 101,658 |
Commercial finance | 4,978 |  |  | 24,940 |  |  | 29,918 |  |  | 42,606 |  |  | 2,265,378 |  |  | 2,307,984 |
Consumer credit products | — |  |  | 845 |  |  | 845 |  |  | — |  |  | 89,809 |  |  | 89,809 |
Other consumer finance | — |  |  | 2,821 |  |  | 2,821 |  |  | 1,987 |  |  | 132,355 |  |  | 134,342 |
Consumer finance | — |  |  | 3,666 |  |  | 3,666 |  |  | 1,987 |  |  | 222,164 |  |  | 224,151 |
Tax services | — |  |  | 2 |  |  | 2 |  |  | — |  |  | 3,066 |  |  | 3,066 |
Warehouse finance | — |  |  | 294 |  |  | 294 |  |  | — |  |  | 293,375 |  |  | 293,375 |
Total National Lending | 4,978 |  |  | 28,902 |  |  | 33,880 |  |  | 44,593 |  |  | 2,783,983 |  |  | 2,828,576 |
Community Banking |  |  |  |  |  |  |  |  |  |  |
Commercial real estate and operating | 141 |  |  | 21,726 |  |  | 21,867 |  |  | 160 |  |  | 457,211 |  |  | 457,371 |
Consumer one-to-four family real estate and other | — |  |  | 298 |  |  | 298 |  |  | 104 |  |  | 16,382 |  |  | 16,486 |
Agricultural real estate and operating | — |  |  | 143 |  |  | 143 |  |  | 6,421 |  |  | 5,286 |  |  | 11,707 |
Total Community Banking | 141 |  |  | 22,167 |  |  | 22,308 |  |  | 6,685 |  |  | 478,879 |  |  | 485,564 |
Total | $ | 5,119 |  |  | $ | 51,069 |  |  | $ | 56,188 |  |  | $ | 51,278 |  |  | $ | 3,262,862 |  |  | $ | 3,314,140 |
(1) The ending balance collectively evaluated for impairment includes $219.0 million of loan balances that were originated as part of the Company's participation in the PPP. No reserve was applied to these loan balances as of September 30, 2020 as the PPP is administered by the SBA and are fully guaranteed.
| 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)
Term lending | $ | 450 |  |  | $ | 5,083 |  |  | $ | 5,533 |  |  | $ | 19,568 |  |  | $ | 622,174 |  |  | $ | 641,742 |
Asset based lending | — |  |  | 2,437 |  |  | 2,437 |  |  | 378 |  |  | 250,087 |  |  | 250,465 |
Factoring | 1,262 |  |  | 1,999 |  |  | 3,261 |  |  | 3,824 |  |  | 292,683 |  |  | 296,507 |
Lease financing | 112 |  |  | 1,163 |  |  | 1,275 |  |  | 1,213 |  |  | 176,702 |  |  | 177,915 |
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 |
In response to the ongoing COVID-19 pandemic, the Company allowed modifications, such as payment deferrals and temporary forbearance, to credit-worthy borrowers who are experiencing temporary hardship due to the effects of COVID-19. Accordingly, if all payments were less than 30 days past due prior to the onset of the pandemic effects, the loan or lease will not be reported as past due during the deferral or forbearance period. As of September 30, 2020, $170.0 million of loan and lease that were granted deferral payments by the Company were still in their deferment period. These modifications consisted solely of payment deferrals ranging from 30 days to six months. These modifications are in line with applicable regulatory guidelines and, therefore, they are not reported as troubled-debt restructurings. In addition, the Company has made other COVID-19 related modifications, of which $23.3 million were still active as of September 30, 2020. The majority of the other modifications were related to adjusting the type or amount of the customer's payments. The Company elected to accrue and recognize interest income on these modifications during the payment deferral period. Federal regulations provide for the classification of loans and other assets such as debt and equity securities considered by the Bank's regulator, the OCC, to be of lesser quality as “substandard,” “doubtful” or “loss.” The loan classification and risk rating definitions are as follows: Pass- A pass asset is of sufficient quality in terms of repayment, collateral and management to preclude a special mention or an adverse rating. Watch- A watch asset is generally a credit performing well under current terms and conditions but with identifiable weakness meriting additional scrutiny and corrective measures. Watch is not a regulatory classification but can be used to designate assets that are exhibiting one or more weaknesses that deserve management’s attention. These assets are of better quality than special mention assets. Special Mention- Special mention assets are a credit with potential weaknesses deserving management’s close attention and, if left uncorrected, may result in deterioration of the repayment prospects for the asset. Special mention assets are not adversely classified and do not expose an institution to sufficient risk to warrant adverse classification. Special mention is a temporary status with aggressive credit management required to garner adequate progress and move to watch or higher. The adverse classifications are as follows: Substandard- A substandard asset is inadequately protected by the net worth and/or repayment ability or by a weak collateral position. Assets so classified will have well-defined weaknesses creating a distinct possibility the Bank will sustain some loss if the weaknesses are not corrected. Loss potential does not have to exist for an asset to be classified as substandard. Doubtful- A doubtful asset has weaknesses similar to those classified substandard, with the degree of weakness causing the likely loss of some principal in any reasonable collection effort. Due to pending factors, the asset’s classification as loss is not yet appropriate. Loss- A loss asset is considered uncollectible and of such little value that the asset’s continuance on the Bank’s balance sheet is no longer warranted. This classification does not necessarily mean an asset has no recovery or salvage value leaving room for future collection efforts. Loans and leases, or portions thereof, are charged off when collection of principal becomes doubtful. Generally, this is associated with a delay or shortfall in payments of 210 days or more for commercial insurance premium finance, 180 days or more for the purchased student loan portfolios, 120 days or more for consumer credit products and leases, and 90 days or more for community banking loans and commercial finance loans. Action is taken to charge off ERO loans if such loans have not been collected by the end of June and taxpayer advance loans if such loans have not been collected by the end of the calendar year. Non-accrual loans and troubled debt restructurings are generally considered impaired. The Company recognizes that concentrations of credit may naturally occur and may take the form of a large volume of related loans and leases to an individual, a specific industry, or a geographic location. Credit concentration is a direct, indirect, or contingent obligation that has a common bond where the aggregate exposure equals or exceeds a certain percentage of the Company’s Tier 1 Capital plus the Allowance for Loan and Lease Losses. Beginning in the fiscal 2020 first quarter the Company implemented changes to the risk rating approach on certain commercial finance portfolios as part of a streamlining process to provide a more consistent risk rating approach across all of its lending portfolios. Based upon a study of the Company's special mention commercial finance loans and leases, the Company determined that approximately $117.0 million of those loans and leases should be rated as watch under the new approach. Prior to the fiscal 2020 first quarter, none of the Company's commercial finance loans and leases were rated as watch. Based on Meta's allowance methodology, these changes in risk ratings did not have a direct impact on the allowance for loan and lease losses. The aggregate balance of watch and special mention loans and leases within the commercial finance portfolio increased to $209.6 million at September 30, 2020, compared to $145.0 million at September 30, 2019. The Company has various portfolios of consumer finance and tax services loans that present unique risks. Due to the unique risks associated with these portfolios, the Company monitors other credit quality indicators in their evaluation of the appropriateness of the allowance for loan losses on these portfolios, and as such, these loans are not included in the asset classification table below, beginning in the fiscal 2020 first quarter. The September 30, 2019 asset classification table has been conformed to the current presentation. The outstanding balances of consumer finance loans and tax services loans were $224.2 million and $3.1 million at September 30, 2020, respectively, and $268.2 million and $2.2 million at September 30, 2019, respectively. The asset classification of loans and leases were as follows:
Asset Classification | Pass |  | Watch |  | Special Mention |  | Substandard |  | Doubtful |  | Total
Fiscal Year Ended September 30, 2020 |  |  |  |  |  |  |  |  |  |  |
National Lending | (Dollars in Thousands)
Term lending | $ | 725,101 |  |  | $ | 29,637 |  |  | $ | 24,501 |  |  | $ | 21,249 |  |  | $ | 4,835 |  |  | $ | 805,323 |
Asset based lending | 102,013 |  |  | 62,512 |  |  | 12,577 |  |  | 5,317 |  |  | — |  |  | 182,419 |
Factoring | 217,245 |  |  | 45,200 |  |  | 13,657 |  |  | 5,071 |  |  | — |  |  | 281,173 |
Lease financing | 264,700 |  |  | 8,879 |  |  | 2,808 |  |  | 4,148 |  |  | 549 |  |  | 281,084 |
Insurance premium finance | 336,364 |  |  | 284 |  |  | 222 |  |  | 701 |  |  | 369 |  |  | 337,940 |
SBA/USDA | 308,549 |  |  | 8,328 |  |  | 74 |  |  | 1,436 |  |  | — |  |  | 318,387 |
Other commercial finance | 100,727 |  |  | 931 |  |  | — |  |  | — |  |  | — |  |  | 101,658 |
Commercial finance | 2,054,699 |  |  | 155,771 |  |  | 53,839 |  |  | 37,922 |  |  | 5,753 |  |  | 2,307,984 |
Warehouse finance | 293,375 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 293,375 |
Total National Lending | 2,348,074 |  |  | 155,771 |  |  | 53,839 |  |  | 37,922 |  |  | 5,753 |  |  | 2,601,359 |
Community Banking |  |  |  |  |  |  |  |  |  |  |
Commercial real estate and operating | 336,236 |  |  | 98,295 |  |  | 4,049 |  |  | 18,211 |  |  | 580 |  |  | 457,371 |
Consumer one-to-four family real estate and other | 15,648 |  |  | 41 |  |  | 609 |  |  | 188 |  |  | — |  |  | 16,486 |
Agricultural real estate and operating | 1,526 |  |  | — |  |  | 4,930 |  |  | 5,251 |  |  | — |  |  | 11,707 |
Total Community Banking | 353,410 |  |  | 98,336 |  |  | 9,588 |  |  | 23,650 |  |  | 580 |  |  | 485,564 |
Total loans and leases | $ | 2,701,484 |  |  | $ | 254,107 |  |  | $ | 63,427 |  |  | $ | 61,572 |  |  | $ | 6,333 |  |  | $ | 3,086,923 |
Asset Classification | Pass |  | Watch |  | Special Mention |  | Substandard |  | Doubtful |  | Total
Fiscal Year Ended September 30, 2019 |  |  |  |  |  |  |  |  |  |  |
National Lending | (Dollars in Thousands)
Term lending | $ | 585,382 |  |  | $ | — |  |  | $ | 36,792 |  |  | $ | 19,024 |  |  | $ | 544 |  |  | $ | 641,742 |
Asset based lending | 192,427 |  |  | — |  |  | 57,660 |  |  | 378 |  |  | — |  |  | 250,465 |
Factoring | 256,048 |  |  | — |  |  | 36,635 |  |  | 3,824 |  |  | — |  |  | 296,507 |
Lease financing | 171,785 |  |  | — |  |  | 4,917 |  |  | 1,213 |  |  | — |  |  | 177,915 |
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 |
Warehouse finance | 262,924 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 262,924 |
Total National Lending | 2,005,337 |  |  | — |  |  | 144,993 |  |  | 28,280 |  |  | 544 |  |  | 2,179,154 |
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 | $ | 3,178,254 |  |  | $ | 7,071 |  |  | $ | 154,461 |  |  | $ | 40,645 |  |  | $ | 544 |  |  | $ | 3,380,975 |
Past due loans and leases were as follows:
| Accruing and Non-accruing Loans and Leases |  | Non-performing Loans and Leases
Fiscal Year Ended September 30, 2020 | 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 | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 183,577 |  |  | $ | 183,577 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
National Lending |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Term lending | $ | 11,900 |  |  | $ | 3,851 |  |  | $ | 6,390 |  |  | $ | 22,141 |  |  | $ | 783,182 |  |  | $ | 805,323 |  |  | $ | 266 |  |  | $ | 16,274 |  |  | $ | 16,540 |
Asset based lending | 17 |  |  | — |  |  | — |  |  | 17 |  |  | 182,402 |  |  | 182,419 |  |  | — |  |  | — |  |  | — |
Factoring | — |  |  | — |  |  | — |  |  | — |  |  | 281,173 |  |  | 281,173 |  |  | — |  |  | 1,096 |  |  | 1,096 |
Lease financing | 194 |  |  | 9,746 |  |  | 6,882 |  |  | 16,822 |  |  | 264,262 |  |  | 281,084 |  |  | 4,344 |  |  | 3,583 |  |  | 7,927 |
Insurance premium finance | 1,227 |  |  | 748 |  |  | 2,364 |  |  | 4,339 |  |  | 333,601 |  |  | 337,940 |  |  | 2,364 |  |  | — |  |  | 2,364 |
SBA/USDA | — |  |  | — |  |  | 1,027 |  |  | 1,027 |  |  | 317,360 |  |  | 318,387 |  |  | 427 |  |  | 600 |  |  | 1,027 |
Other commercial finance | — |  |  | — |  |  | — |  |  | — |  |  | 101,658 |  |  | 101,658 |  |  | — |  |  | — |  |  | — |
Commercial finance | 13,338 |  |  | 14,345 |  |  | 16,663 |  |  | 44,346 |  |  | 2,263,638 |  |  | 2,307,984 |  |  | 7,401 |  |  | 21,553 |  |  | 28,954 |
Consumer credit products | 377 |  |  | 358 |  |  | 499 |  |  | 1,233 |  |  | 88,576 |  |  | 89,809 |  |  | 499 |  |  | — |  |  | 499 |
Other consumer finance | 600 |  |  | 536 |  |  | 373 |  |  | 1,509 |  |  | 132,833 |  |  | 134,342 |  |  | 373 |  |  | — |  |  | 373 |
Consumer finance | 977 |  |  | 894 |  |  | 872 |  |  | 2,743 |  |  | 221,408 |  |  | 224,151 |  |  | 872 |  |  | — |  |  | 872 |
Tax services | — |  |  | — |  |  | 1,743 |  |  | 1,743 |  |  | 1,323 |  |  | 3,066 |  |  | 1,743 |  |  | — |  |  | 1,743 |
Warehouse finance | — |  |  | — |  |  | — |  |  | — |  |  | 293,375 |  |  | 293,375 |  |  | — |  |  | — |  |  | — |
Total National Lending | 14,315 |  |  | 15,239 |  |  | 19,278 |  |  | 48,832 |  |  | 2,779,744 |  |  | 2,828,576 |  |  | 10,016 |  |  | 21,553 |  |  | 31,569 |
Community Banking |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate and operating | — |  |  | — |  |  | 630 |  |  | 630 |  |  | 456,741 |  |  | 457,371 |  |  | 50 |  |  | 580 |  |  | 630 |
Consumer one-to-four family real estate and other | 905 |  |  | 114 |  |  | 50 |  |  | 1,069 |  |  | 15,417 |  |  | 16,486 |  |  | — |  |  | 50 |  |  | 50 |
Agricultural real estate and operating | — |  |  | — |  |  | 1,769 |  |  | 1,769 |  |  | 9,938 |  |  | 11,707 |  |  | — |  |  | 1,769 |  |  | 1,769 |
Total Community Banking | 905 |  |  | 114 |  |  | 2,449 |  |  | 3,468 |  |  | 482,096 |  |  | 485,564 |  |  | 50 |  |  | 2,399 |  |  | 2,449 |
Total loans and leases held for investment | 15,220 |  |  | 15,353 |  |  | 21,727 |  |  | 52,300 |  |  | 3,261,840 |  |  | 3,314,140 |  |  | 10,066 |  |  | 23,952 |  |  | 34,018 |
Total loans and leases | $ | 15,220 |  |  | $ | 15,353 |  |  | $ | 21,727 |  |  | $ | 52,300 |  |  | $ | 3,445,417 |  |  | $ | 3,497,717 |  |  | $ | 10,066 |  |  | $ | 23,952 |  |  | $ | 34,018 |
| 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 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Term lending | 2,162 |  |  | 910 |  |  | 14,098 |  |  | 17,170 |  |  | 624,572 |  |  | 641,742 |  |  | 2,241 |  |  | 12,146 |  |  | 14,387 |
Asset based lending | — |  |  | — |  |  | — |  |  | — |  |  | 250,465 |  |  | 250,465 |  |  | — |  |  | — |  |  | — |
Factoring | — |  |  | — |  |  | — |  |  | — |  |  | 296,507 |  |  | 296,507 |  |  | — |  |  | 1,669 |  |  | 1,669 |
Lease financing | 1,160 |  |  | 1,134 |  |  | 1,736 |  |  | 4,030 |  |  | 173,885 |  |  | 177,915 |  |  | 1,530 |  |  | 308 |  |  | 1,838 |
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 |
Non-accruing loans and leases were $24.0 million and $14.4 million at September 30, 2020 and 2019, respectively. There were $10.1 million and $12.1 million in accruing loans and leases delinquent 90 days or more at September 30, 2020 and 2019, respectively. For the fiscal year ended September 30, 2020, gross interest income, which would have been recorded had the non-accruing loans and leases been current in accordance with their original terms, was insignificant, none of which was included in interest income. Certain loans and leases 89 days or more past due as to interest or principal continue to accrue because they are (1) well-secured and in the process of collection or (2) one-to-four family real estate loans or consumer loans exempt under regulatory rules from being classified as non-accrual until later delinquency, usually 120 days past due. When analysis of borrower operating results and financial condition indicates that underlying cash flows of the borrower’s business are not adequate to meet its debt service requirements, the loan is evaluated for impairment. Often, this is associated with a delay or shortfall in scheduled payments, as described above. Impaired loans and leases at September 30, 2020 and 2019 were as follows:
September 30, 2020 | Recorded Balance |  | Unpaid Principal Balance |  | Specific Allowance
Loans and leases without a specific valuation allowance |  |  |  |  |
National Lending | (Dollars in Thousands)
Term lending | $ | 17,349 |  |  | $ | 18,823 |  |  | $ | — |
Asset based lending | 3,914 |  |  | 3,914 |  |  | — |
Factoring | 3,892 |  |  | 4,967 |  |  | — |
Lease financing | 1,797 |  |  | 1,805 |  |  | — |
SBA/USDA | 1,436 |  |  | 2,263 |  |  | — |
Commercial finance | 28,388 |  |  | 31,772 |  |  | — |
Other consumer finance | 1,987 |  |  | 2,104 |  |  | — |
Consumer finance | 1,987 |  |  | 2,104 |  |  | — |
Total National Lending | 30,375 |  |  | 33,876 |  |  | — |
Community Banking |  |  |  |  |
Consumer one-to-four family real estate and other | 104 |  |  | 104 |  |  | — |
Agricultural real estate and operating | 6,421 |  |  | 6,421 |  |  | — |
Total Community Banking | 6,525 |  |  | 6,525 |  |  | — |
Total | $ | 36,900 |  |  | $ | 40,401 |  |  | $ | — |
Loans and leases with a specific valuation allowance |  |  |  |  |
National Lending |  |  |  |  |
Term lending | $ | 8,736 |  |  | $ | 8,736 |  |  | $ | 3,155 |
Asset based lending | 1,403 |  |  | 1,403 |  |  | 355 |
Factoring | 1,179 |  |  | 1,191 |  |  | 274 |
Lease financing | 2,900 |  |  | 2,900 |  |  | 1,194 |
Commercial finance | 14,218 |  |  | 14,230 |  |  | 4,978 |
Total National Lending | 14,218 |  |  | 14,230 |  |  | 4,978 |
Community Banking |  |  |  |  |
Commercial real estate and operating | 160 |  |  | 160 |  |  | 141 |
Total Community Banking | 160 |  |  | 160 |  |  | 141 |
Total | $ | 14,378 |  |  | $ | 14,390 |  |  | $ | 5,119 |
September 30, 2019 | Recorded Balance |  | Unpaid Principal Balance |  | Specific Allowance
Loans and leases without a specific valuation allowance |
National Lending | (Dollars in Thousands)
Term lending | $ | 12,644 |  |  | $ | 13,944 |  |  | $ | — |
Asset based lending | 378 |  |  | 378 |  |  | — |
Factoring | 1,563 |  |  | 2,638 |  |  | — |
Lease financing | 1,062 |  |  | 1,062 |  |  | — |
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 |  |  |  |  |
Term lending | $ | 6,924 |  |  | $ | 6,951 |  |  | $ | 450 |
Factoring | 2,261 |  |  | 3,601 |  |  | 1,262 |
Lease financing | 151 |  |  | 151 |  |  | 112 |
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 |
The following table provides the average recorded investment in impaired loans and leases for the fiscal years ended:
| Fiscal Year Ended September 30,
| 2020 |  | 2019
(Dollars in Thousands) | Average Recorded Investment |  | Recognized Interest Income |  | Average Recorded Investment |  | Recognized Interest Income
National Lending |  |  |  |  |  |  |
Term lending | $ | 26,126 |  |  | $ | 386 |  |  | $ | 6,119 |  |  | $ | 344 |
Asset based lending | 1,339 |  |  | — |  |  | 1,347 |  |  | — |
Factoring | 4,075 |  |  | 13 |  |  | 4,751 |  |  | 5 |
Lease financing | 3,370 |  |  | 16 |  |  | 3,313 |  |  | 17 |
SBA/USDA | 3,164 |  |  | — |  |  | 639 |  |  | — |
Commercial finance | 38,074 |  |  | 415 |  |  | 16,169 |  |  | $ | 366 |
Other consumer finance | 1,860 |  |  | 143 |  |  | 1,207 |  |  | 67 |
Consumer finance | 1,860 |  |  | 143 |  |  | 1,207 |  |  | 67 |
Total National Lending | 39,934 |  |  | 558 |  |  | 17,376 |  |  | 433 |
Community Banking |  |  |  |  |  |  |
Commercial real estate and operating | 466 |  |  | 27 |  |  | 269 |  |  | 14 |
Consumer one-to-four family real estate and other | 114 |  |  | 10 |  |  | 172 |  |  | 6 |
Agricultural real estate and operating | 2,949 |  |  | (74) |  |  | 1,483 |  |  | 107 |
Total Community Banking | 3,529 |  |  | (37) |  |  | 1,924 |  |  | 127 |
Total loans and leases | $ | 43,463 |  |  | $ | 521 |  |  | $ | 19,300 |  |  | $ | 560 |
The Company’s troubled debt restructurings ("TDRs") typically involve forgiving a portion of interest or principal on existing loans, making loans at a rate materially less than current market rates, or extending the term of the loan. There were $9.5 million of National Lending loans and leases and $5.2 million of Community Banking loans that were modified in a TDR during the fiscal year ended September 30, 2020, all of which were modified to extend the term of the loan. There were $2.9 million of National Lending loans and leases and $2.5 million of Community Banking loans that were modified in a TDR during the fiscal year ended September 30, 2019. During the fiscal year ended September 30, 2020, the Company had $3.9 million of National Lending loans and $3.3 million of Community Banking loans that were modified in a TDR within the previous 12 months and for which there was a payment default. During the fiscal year ended September 30, 2019, the Company had $0.9 million of Community Banking loans and $0.2 million of National Lending loans or leases that were modified in a TDR within the previous 12 months and for which there was a payment default. TDR net charge-offs and the impact of TDRs on the Company's allowance for loan and lease losses were insignificant during the fiscal years ended September 30, 2020 and September 30, 2019.

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