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LOANS AND LEASES, NET (Tables) | 3 Months Ended
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Dec. 31, 2019
Loans and Leases Receivable Disclosure [Abstract] |
Schedule of Loans Receivable | Loans and leases at December 31, 2019 and September 30, 2019 were as follows:
(Dollars in Thousands) | December 31, 2019 |  | September 30, 2019
National Lending |  |  |
Term lending(1) | $ | 695,347 |  |  | $ | 641,742 |
Asset based lending(1) | 250,633 |  |  | 250,465 |
Factoring | 285,776 |  |  | 296,507 |
Lease financing(1) | 223,715 |  |  | 177,915 |
Insurance premium finance | 349,299 |  |  | 361,105 |
SBA/USDA | 90,269 |  |  | 88,831 |
Other commercial finance | 99,617 |  |  | 99,665 |
Commercial finance | 1,994,656 |  |  | 1,916,230 |
Consumer credit products | 115,843 |  |  | 106,794 |
Other consumer finance | 154,772 |  |  | 161,404 |
Consumer finance | 270,615 |  |  | 268,198 |
Tax services | 101,739 |  |  | 2,240 |
Warehouse finance | 272,522 |  |  | 262,924 |
Total National Lending | 2,639,532 |  |  | 2,449,592 |
Community Banking |  |  |
Commercial real estate and operating | 682,399 |  |  | 883,932 |
Consumer one-to-four family real estate and other | 220,588 |  |  | 259,425 |
Agricultural real estate and operating | 40,778 |  |  | 58,464 |
Total Community Banking | 943,765 |  |  | 1,201,821 |
Total loans and leases | 3,583,297 |  |  | 3,651,413 |
Net deferred loan origination fees (costs) | 7,177 |  |  | 7,434 |
Total gross loans and leases | 3,590,474 |  |  | 3,658,847 |
Allowance for loan and lease losses | (30,176 | ) |  | (29,149 | )
Total loans and leases, net(2) | $ | 3,560,298 |  |  | $ | 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) As of December 31, 2019, 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 $276.7 million and the remaining balances of the credit and interest rate mark discounts related to the acquired loans and leases held for investment were $5.0 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 three months ended December 31, 2019 and 2018 were as follows:
| Three Months Ended
(Dollars in Thousands) | December 31, 2019 |  | December 31, 2018
Loans Purchased |  |  |
Loans held for investment: |  |  |
Total National Lending | $ | 14,464 |  |  | $ | 111,587 |
Total Community Banking | 4,349 |  |  | 11,081 |
Total purchases | 18,813 |  |  | 122,668 |
Loans Sold |  |  |
Loans held for sale | 143,035 |  |  | 22,611 |
Loans held for investment: |  |  |
Total Community Banking | 3,099 |  |  | 378 |
Total sales | $ | 146,134 |  |  | $ | 22,989 |
Sales-type Lease, Lease Income | The net investment in direct financing and sales-type leases was comprised of the following as of December 31, 2019 and September 30, 2019:
(Dollars in Thousands) | December 31, 2019 |  | September 30, 2019
Carrying Amount | $ | 239,351 |  |  | $ | 191,733 |
Unguaranteed residual assets | 16,260 |  |  | 13,353 |
Unamortized initial direct costs | 1,856 |  |  | 1,790 |
Unearned income | (31,896 | ) |  | (27,171 | )
Total net investment in direct financing and sales-type leases | $ | 225,571 |  |  | $ | 179,705 |
Operating Lease, Lease Income | The components of total lease income were as follows:
(Dollars in Thousands) | Quarter Ended December 31, 2019
Interest income - loans and leases |
Interest income on net investments in direct financing and sales-type leases | $ | 4,087 |
Leasing and equipment finance non-interest income |
Lease income from operating lease payments | 11,203 |
Profit (loss) recorded on commencement date on sales-type leases | 471 |
Other(1) | 750 |
Total leasing and equipment finance non-interest income | 12,424 |
Total lease income | $ | 16,511 |
(1) Other leasing and equipment finance non-interest income consists of gains (losses) on sales of leased equipment, fees and service charges on leases and gains (losses) on sales of leases.
Sales-type and Direct Financing Leases, Lease Receivable, Maturity |
(Dollars in Thousands) | At December 31, 2019
2020 | $ | 66,919 |
2021 | 70,629 |
2022 | 50,676 |
2023 | 29,908 |
2024 | 16,795 |
Thereafter | 4,414 |
Equipment under leases not yet commenced | 10 |
Total undiscounted future minimum lease payments receivable for direct financing and sales-type leases | 239,351 |
Third-party residual value guarantees | — |
Total carrying amount of direct financing and sales-type leases | $ | 239,351 |
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 months ended December 31, 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 December 31, 2019 | (Dollars in Thousands)
National Lending |  |  |  |  |  |  |  |  |
Term lending | $ | 5,533 |  |  | $ | 3,401 |  |  | $ | (2,295 | ) |  | $ | 111 |  |  | $ | 6,750 |
Asset based lending | 2,437 |  |  | (461 | ) |  | — |  |  | 19 |  |  | 1,995 |
Factoring | 3,261 |  |  | 257 |  |  | (389 | ) |  | 419 |  |  | 3,548 |
Lease financing | 1,275 |  |  | 504 |  |  | (215 | ) |  | 131 |  |  | 1,695 |
Insurance premium finance | 1,024 |  |  | 141 |  |  | (285 | ) |  | 90 |  |  | 970 |
SBA/USDA | 383 |  |  | 382 |  |  | — |  |  | — |  |  | 765 |
Other commercial finance | 683 |  |  | (523 | ) |  | — |  |  | — |  |  | 160 |
Commercial finance | 14,596 |  |  | 3,701 |  |  | (3,184 | ) |  | 770 |  |  | 15,883 |
Consumer credit products | 1,044 |  |  | 63 |  |  | — |  |  | — |  |  | 1,107 |
Other consumer finance | 5,118 |  |  | 476 |  |  | (734 | ) |  | 29 |  |  | 4,889 |
Consumer finance | 6,162 |  |  | 539 |  |  | (734 | ) |  | 29 |  |  | 5,996 |
Tax services | — |  |  | 911 |  |  | — |  |  | 739 |  |  | 1,650 |
Warehouse finance | 263 |  |  | 6 |  |  | — |  |  | — |  |  | 269 |
Total National Lending | 21,021 |  |  | 5,157 |  |  | (3,918 | ) |  | 1,538 |  |  | 23,798 |
Community Banking |  |  |  |  |  |  |  |  |
Commercial real estate and operating | 6,208 |  |  | (1,543 | ) |  | — |  |  | — |  |  | 4,665 |
Consumer one-to-four family real estate and other | 1,053 |  |  | (22 | ) |  | — |  |  | — |  |  | 1,031 |
Agricultural real estate and operating | 867 |  |  | (185 | ) |  | — |  |  | — |  |  | 682 |
Total Community Banking | 8,128 |  |  | (1,750 | ) |  | — |  |  | — |  |  | 6,378 |
Total | $ | 29,149 |  |  | $ | 3,407 |  |  | $ | (3,918 | ) |  | $ | 1,538 |  |  | $ | 30,176 |
Allowance for loan and lease losses: | Beginning balance |  | Provision (recovery) for loan and lease losses |  | Charge-offs |  | Recoveries |  | Ending balance
Three Months Ended December 31, 2018 | (Dollars in Thousands)
National Lending |  |  |  |  |  |  |  |  |
Term lending | $ | 89 |  |  | $ | 710 |  |  | $ | (328 | ) |  | $ | 1,364 |  |  | $ | 1,835 |
Asset based lending | 47 |  |  | 724 |  |  | — |  |  | 4 |  |  | 775 |
Factoring | 64 |  |  | 1,223 |  |  | (250 | ) |  | 26 |  |  | 1,062 |
Lease financing | 30 |  |  | 600 |  |  | (352 | ) |  | 260 |  |  | 538 |
Insurance premium finance | 1,031 |  |  | 93 |  |  | (208 | ) |  | 56 |  |  | 972 |
SBA/USDA | 13 |  |  | 240 |  |  | — |  |  | — |  |  | 253 |
Other commercial finance | 28 |  |  | 263 |  |  | — |  |  | — |  |  | 291 |
Commercial finance | 1,302 |  |  | 3,853 |  |  | (1,138 | ) |  | 1,710 |  |  | 5,727 |
Consumer credit products | 785 |  |  | 366 |  |  | — |  |  | — |  |  | 1,151 |
Other consumer finance | 2,820 |  |  | 3,023 |  |  | (1,624 | ) |  | 3 |  |  | 4,222 |
Consumer finance | 3,605 |  |  | 3,389 |  |  | (1,624 | ) |  | 3 |  |  | 5,373 |
Tax services | — |  |  | 1,496 |  |  | (42 | ) |  | 92 |  |  | 1,546 |
Warehouse finance | 65 |  |  | 111 |  |  |  |  |  | — |  |  | 176 |
Total National Lending | 4,972 |  |  | 8,849 |  |  | (2,804 | ) |  | 1,805 |  |  | 12,822 |
Community Banking |  |  |  |  |  |  |  |  |
Commercial real estate and operating | 6,220 |  |  | 350 |  |  | — |  |  | — |  |  | 6,570 |
Consumer one-to-four family real estate and other | 632 |  |  | 87 |  |  | — |  |  | — |  |  | 719 |
Agricultural real estate and operating | 1,216 |  |  | (187 | ) |  | — |  |  | 150 |  |  | 1,179 |
Total Community Banking | 8,068 |  |  | 250 |  |  | — |  |  | 150 |  |  | 8,468 |
Total | $ | 13,040 |  |  | $ | 9,099 |  |  | $ | (2,804 | ) |  | $ | 1,955 |  |  | $ | 21,290 |
The following tables provide details regarding the allowance for loan and lease losses and balance by type of allowance as of December 31, 2019 and September 30, 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
As of December 31, 2019 | (Dollars in Thousands)
National Lending |  |  |  |  |  |  |  |  |  |  |
Term lending | $ | 1,299 |  |  | $ | 5,451 |  |  | $ | 6,750 |  |  | $ | 25,912 |  |  | $ | 669,435 |  |  | $ | 695,347 |
Asset based lending | 109 |  |  | 1,886 |  |  | 1,995 |  |  | 525 |  |  | 250,108 |  |  | 250,633 |
Factoring | 1,075 |  |  | 2,473 |  |  | 3,548 |  |  | 3,900 |  |  | 281,876 |  |  | 285,776 |
Lease financing | 299 |  |  | 1,396 |  |  | 1,695 |  |  | 2,195 |  |  | 221,520 |  |  | 223,715 |
Insurance premium finance | — |  |  | 970 |  |  | 970 |  |  | — |  |  | 349,299 |  |  | 349,299 |
SBA/USDA | 486 |  |  | 279 |  |  | 765 |  |  | 3,683 |  |  | 86,586 |  |  | 90,269 |
Other commercial finance | — |  |  | 160 |  |  | 160 |  |  | — |  |  | 99,617 |  |  | 99,617 |
Commercial finance | 3,268 |  |  | 12,615 |  |  | 15,883 |  |  | 36,215 |  |  | 1,958,441 |  |  | 1,994,656 |
Consumer credit products | — |  |  | 1,107 |  |  | 1,107 |  |  | — |  |  | 115,843 |  |  | 115,843 |
Other consumer finance | — |  |  | 4,889 |  |  | 4,889 |  |  | 1,708 |  |  | 153,064 |  |  | 154,772 |
Consumer finance | — |  |  | 5,996 |  |  | 5,996 |  |  | 1,708 |  |  | 268,907 |  |  | 270,615 |
Tax services | — |  |  | 1,650 |  |  | 1,650 |  |  | — |  |  | 101,739 |  |  | 101,739 |
Warehouse finance | — |  |  | 269 |  |  | 269 |  |  | — |  |  | 272,522 |  |  | 272,522 |
Total National Lending | 3,268 |  |  | 20,530 |  |  | 23,798 |  |  | 37,923 |  |  | 2,601,609 |  |  | 2,639,532 |
Community Banking |  |  |  |  |  |  |  |  |  |  |
Commercial real estate and operating | — |  |  | 4,665 |  |  | 4,665 |  |  | 823 |  |  | 681,576 |  |  | 682,399 |
Consumer one-to-four family real estate and other | — |  |  | 1,031 |  |  | 1,031 |  |  | 69 |  |  | 220,519 |  |  | 220,588 |
Agricultural real estate and operating | — |  |  | 682 |  |  | 682 |  |  | 2,793 |  |  | 37,985 |  |  | 40,778 |
Total Community Banking | — |  |  | 6,378 |  |  | 6,378 |  |  | 3,685 |  |  | 940,080 |  |  | 943,765 |
Total | $ | 3,268 |  |  | $ | 26,908 |  |  | $ | 30,176 |  |  | $ | 41,608 |  |  | $ | 3,541,689 |  |  | $ | 3,583,297 |
| 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 September 30, 2019 | (Dollars in Thousands)
National Lending |  |  |  |  |  |  |  |  |  |  |
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 |
Asset Classification by Credit Quality Indicators of Loans and Leases | The asset classifications of loans and leases at December 31, 2019 and September 30, 2019 were as follows:
Asset Classification | Pass |  | Watch |  | Special Mention |  | Substandard |  | Doubtful |  | Total
December 31, 2019 | (Dollars in Thousands) |
National Lending |  |  |  |  |  |  |  |  |  |  |
Term lending | $ | 631,408 |  |  | $ | 33,446 |  |  | $ | 4,581 |  |  | $ | 25,847 |  |  | $ | 65 |  |  | $ | 695,347 |
Asset based lending | 193,824 |  |  | 51,348 |  |  | 4,936 |  |  | 525 |  |  | — |  |  | 250,633 |
Factoring | 250,382 |  |  | 26,130 |  |  | 5,364 |  |  | 3,900 |  |  | — |  |  | 285,776 |
Lease financing | 218,187 |  |  | 3,334 |  |  | — |  |  | 2,194 |  |  | — |  |  | 223,715 |
Insurance premium finance | 344,668 |  |  | 869 |  |  | 634 |  |  | 2,926 |  |  | 202 |  |  | 349,299 |
SBA/USDA | 78,259 |  |  | 1,569 |  |  | 6,758 |  |  | 3,683 |  |  | — |  |  | 90,269 |
Other commercial finance | 98,926 |  |  | 691 |  |  | — |  |  | — |  |  | — |  |  | 99,617 |
Commercial finance | 1,815,654 |  |  | 117,387 |  |  | 22,273 |  |  | 39,075 |  |  | 267 |  |  | 1,994,656 |
Warehouse finance | 272,522 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 272,522 |
Total National Lending | 2,088,176 |  |  | 117,387 |  |  | 22,273 |  |  | 39,075 |  |  | 267 |  |  | 2,267,178 |
Community Banking |  |  |  |  |  |  |  |  |  |  |
Commercial real estate and operating | 674,189 |  |  | 1,225 |  |  | 3,389 |  |  | 3,596 |  |  | — |  |  | 682,399 |
Consumer one-to-four family real estate and other | 219,223 |  |  | 428 |  |  | 781 |  |  | 156 |  |  | — |  |  | 220,588 |
Agricultural real estate and operating | 21,789 |  |  | 4,804 |  |  | 5,873 |  |  | 8,312 |  |  | — |  |  | 40,778 |
Total Community Banking | 915,201 |  |  | 6,457 |  |  | 10,043 |  |  | 12,064 |  |  | — |  |  | 943,765 |
Total loans and leases | $ | 3,003,377 |  |  | $ | 123,844 |  |  | $ | 32,316 |  |  | $ | 51,139 |  |  | $ | 267 |  |  | $ | 3,210,943 |
Asset Classification | Pass |  | Watch |  | Special Mention |  | Substandard |  | Doubtful |  | Total
September 30, 2019 | (Dollars in Thousands)
National Lending |  |  |  |  |  |  |  |  |  |  |
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 | Past due loans and leases at December 31, 2019 and September 30, 2019 were as follows:
Past Due Loans and Leases | Accruing and Non-accruing Loans and Leases |  | Non-performing Loans and Leases
December 31, 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 | $ | 63 |  |  | $ | — |  |  | $ | — |  |  | $ | 63 |  |  | $ | 264,361 |  |  | $ | 264,424 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
National Lending |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Term lending | 12,300 |  |  | 2,767 |  |  | 12,679 |  |  | 27,746 |  |  | 667,601 |  |  | 695,347 |  |  | 1,316 |  |  | 12,372 |  |  | 13,688 |
Asset based lending | 26 |  |  | — |  |  | — |  |  | 26 |  |  | 250,607 |  |  | 250,633 |  |  | — |  |  | 583 |  |  | 583 |
Factoring | — |  |  | — |  |  | — |  |  | — |  |  | 285,776 |  |  | 285,776 |  |  | — |  |  | 205 |  |  | 205 |
Lease financing | 3,757 |  |  | 758 |  |  | 1,893 |  |  | 6,408 |  |  | 217,307 |  |  | 223,715 |  |  | 1,286 |  |  | 729 |  |  | 2,015 |
Insurance premium finance | 7,065 |  |  | 1,117 |  |  | 3,131 |  |  | 11,313 |  |  | 337,986 |  |  | 349,299 |  |  | 3,131 |  |  | — |  |  | 3,131 |
SBA/USDA | 979 |  |  | — |  |  | 29 |  |  | 1,008 |  |  | 89,261 |  |  | 90,269 |  |  | — |  |  | 2,704 |  |  | 2,704 |
Other commercial finance | — |  |  | — |  |  | — |  |  | — |  |  | 99,617 |  |  | 99,617 |  |  | — |  |  | — |  |  | — |
Commercial finance | 24,127 |  |  | 4,642 |  |  | 17,732 |  |  | 46,501 |  |  | 1,948,155 |  |  | 1,994,656 |  |  | 5,733 |  |  | 16,593 |  |  | 22,326 |
Consumer credit products | 953 |  |  | 430 |  |  | 318 |  |  | 1,701 |  |  | 114,142 |  |  | 115,843 |  |  | 318 |  |  | — |  |  | 318 |
Other consumer finance | 1,342 |  |  | 804 |  |  | 1,330 |  |  | 3,476 |  |  | 151,296 |  |  | 154,772 |  |  | 1,330 |  |  | — |  |  | 1,330 |
Consumer finance | 2,295 |  |  | 1,234 |  |  | 1,648 |  |  | 5,177 |  |  | 265,438 |  |  | 270,615 |  |  | 1,648 |  |  | — |  |  | 1,648 |
Tax services | — |  |  | — |  |  | — |  |  | — |  |  | 101,739 |  |  | 101,739 |  |  | — |  |  | — |  |  | — |
Warehouse finance | — |  |  | — |  |  | — |  |  | — |  |  | 272,522 |  |  | 272,522 |  |  | — |  |  | — |  |  | — |
Total National Lending | 26,422 |  |  | 5,876 |  |  | 19,380 |  |  | 51,678 |  |  | 2,587,854 |  |  | 2,639,532 |  |  | 7,381 |  |  | 16,593 |  |  | 23,974 |
Community Banking |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate and operating | — |  |  | — |  |  | — |  |  | — |  |  | 682,399 |  |  | 682,399 |  |  | — |  |  | — |  |  | — |
Consumer one-to-four family real estate and other | 346 |  |  | 74 |  |  | 9 |  |  | 429 |  |  | 220,159 |  |  | 220,588 |  |  | — |  |  | 9 |  |  | 9 |
Agricultural real estate and operating | 30 |  |  | 1,538 |  |  | — |  |  | 1,568 |  |  | 39,210 |  |  | 40,778 |  |  | — |  |  | — |  |  | — |
Total Community Banking | 376 |  |  | 1,612 |  |  | 9 |  |  | 1,997 |  |  | 941,768 |  |  | 943,765 |  |  | — |  |  | 9 |  |  | 9 |
Total loans and leases held for investment | 26,798 |  |  | 7,488 |  |  | 19,389 |  |  | 53,675 |  |  | 3,529,622 |  |  | 3,583,297 |  |  | 7,381 |  |  | 16,602 |  |  | 23,983 |
Total loans and leases | $ | 26,861 |  |  | $ | 7,488 |  |  | $ | 19,389 |  |  | $ | 53,738 |  |  | $ | 3,793,983 |  |  | $ | 3,847,721 |  |  | $ | 7,381 |  |  | $ | 16,602 |  |  | $ | 23,983 |
Past Due Loans and Leases | Accruing and Non-accruing Loans and Leases |  | Non-performing Loans and Leases
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 |
Impaired Loans and Leases | Impaired loans and leases at December 31, 2019 and September 30, 2019 were as follows:
December 31, 2019 | Recorded Balance |  | Unpaid Principal Balance |  | Specific Allowance
Loans and leases without a specific valuation allowance | (Dollars in Thousands)
National Lending |  |  |  |  |
Term lending | $ | 17,125 |  |  | $ | 19,112 |  |  | $ | — |
Factoring | 1,387 |  |  | 2,462 |  |  | — |
Lease financing | 1,418 |  |  | 1,418 |  |  | — |
Commercial finance | 19,930 |  |  | 22,992 |  |  | — |
Other consumer finance | 1,708 |  |  | 1,806 |  |  | — |
Consumer finance | 1,708 |  |  | 1,806 |  |  | — |
Total National Lending | 21,638 |  |  | 24,798 |  |  | — |
Community Banking |  |  |  |  |
Commercial real estate and operating | 823 |  |  | 823 |  |  | — |
Consumer one-to-four family real estate and other | 69 |  |  | 69 |  |  | — |
Agricultural real estate and operating | 2,793 |  |  | 2,793 |  |  | — |
Total Community Banking | 3,685 |  |  | 3,685 |  |  | — |
Total | $ | 25,323 |  |  | $ | 28,483 |  |  | $ | — |
Loans and leases with a specific valuation allowance |  |  |  |  |
National Lending |  |  |  |  |
Term lending | $ | 8,787 |  |  | $ | 10,087 |  |  | $ | 1,299 |
Asset based lending | 525 |  |  | 525 |  |  | 109 |
Factoring | 2,513 |  |  | 2,525 |  |  | 1,075 |
Lease financing | 777 |  |  | 777 |  |  | 299 |
SBA/USDA | 3,683 |  |  | 3,683 |  |  | 486 |
Commercial finance | 16,285 |  |  | 17,597 |  |  | 3,268 |
Total National Lending | 16,285 |  |  | 17,597 |  |  | 3,268 |
Total | $ | 16,285 |  |  | $ | 17,597 |  |  | $ | 3,268 |
September 30, 2019 | Recorded Balance |  | Unpaid Principal Balance |  | Specific Allowance
Loans and leases without a specific valuation allowance | (Dollars in Thousands)
National Lending |  |  |  |  |
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 three-month periods ended December 31, 2019 and 2018.
Three Months Ended December 31, | 2019 |  | 2018
| Average Recorded Investment |  | Recognized Interest Income |  | Average Recorded Investment |  | Recognized Interest Income
| (Dollars in Thousands)
National Lending |  |  |  |  |  |  |
Term lending | $ | 19,537 |  |  | $ | 74 |  |  | $ | 5,709 |  |  | $ | 79 |
Asset based lending | 427 |  |  | — |  |  | — |  |  | — |
Factoring | 3,849 |  |  | — |  |  | 2,780 |  |  | 5 |
Lease financing | 3,686 |  |  | — |  |  | 3,602 |  |  | 10 |
SBA/USDA | 3,788 |  |  | — |  |  | — |  |  | — |
Commercial finance | 31,287 |  |  | 74 |  |  | 12,091 |  |  | 94 |
Other consumer finance | 1,551 |  |  | 35 |  |  | — |  |  | — |
Consumer finance | 1,551 |  |  | 35 |  |  | — |  |  | — |
Total National Lending | 32,838 |  |  | 109 |  |  | 12,091 |  |  | 94 |
Community Banking |  |  |  |  |  |  |
Commercial real estate and operating | 446 |  |  | 13 |  |  | 404 |  |  | 4 |
Consumer one-to-four family real estate and other | 90 |  |  | 8 |  |  | 139 |  |  | 2 |
Agricultural real estate and operating | 2,921 |  |  | 42 |  |  | 1,473 |  |  | 25 |
Total Community Banking | 3,457 |  |  | 63 |  |  | 2,016 |  |  | 31 |
Total loans and leases | $ | 36,295 |  |  | $ | 172 |  |  | $ | 14,107 |  |  | $ | 125 |

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