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LOANS AND LEASES, NET (Tables) | 12 Months Ended
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Sep. 30, 2021
Loans and Leases Receivable Disclosure [Abstract] |
Year-end Loans Receivable | Loans and leases consist of the following:
| At September 30,
(Dollars in Thousands) | 2021 |  | 2020
Term lending | $ | 961,019 |  |  | $ | 805,323 |
Asset based lending | 300,225 |  |  | 182,419 |
Factoring | 363,670 |  |  | 281,173 |
Lease financing | 266,050 |  |  | 281,084 |
Insurance premium finance | 428,867 |  |  | 337,940 |
SBA/USDA | 247,756 |  |  | 318,387 |
Other commercial finance | 157,908 |  |  | 101,658 |
Commercial finance | 2,725,495 |  |  | 2,307,984 |
Consumer credit products | 129,251 |  |  | 89,809 |
Other consumer finance | 123,606 |  |  | 134,342 |
Consumer finance | 252,857 |  |  | 224,151 |
Tax services | 10,405 |  |  | 3,066 |
Warehouse finance | 419,926 |  |  | 293,375 |
Community banking | 199,132 |  |  | 485,564 |
Total loans and leases | 3,607,815 |  |  | 3,314,140 |
Net deferred loan origination costs | 1,748 |  |  | 8,625 |
Total gross loans and leases | 3,609,563 |  |  | 3,322,765 |
Allowance for credit losses | (68,281) |  |  | (56,188) |
Total loans and leases, net | $ | 3,541,282 |  |  | $ | 3,266,577 |
Schedule of Loans Purchased and Sold by Portfolio Segment | Loans purchased and sold by portfolio segment, including participation interests, were as follows:
| Fiscal Year Ended September 30,
(Dollars in Thousands) | 2021 |  | 2020
Loans Purchased |  |  |
Loans held for investment: |  |  |
Commercial Finance | — |  |  | 2,400 |
Warehouse Finance | 308,014 |  |  | 130,130 |
Community banking | 3,318 |  |  | 18,905 |
Total purchases | 311,332 |  |  | 151,435 |
Loans Sold |  |  |
Loans held for sale: |  |  |
Commercial Finance | 89,276 |  |  | 60,114 |
Consumer Finance | 494,585 |  |  | 123,394 |
Community banking | 308,082 |  |  | 407,296 |
Loans held for investment: |  |  |
Community banking | 13,850 |  |  | 9,991 |
Total sales | 905,793 |  |  | 600,795 |
Sales-type Lease, Lease Income | The net investment in direct financing and sales-type leases was comprised of the following:
| At September 30,
(Dollars in Thousands) | 2021 |  | 2020
Carrying amount | $ | 278,341 |  |  | $ | 299,487 |
Unguaranteed residual assets | 14,393 |  |  | 17,203 |
Unamortized initial direct costs | 490 |  |  | 2,078 |
Unearned income | (26,684) |  |  | (35,606) |
Total net investment in direct financing and sales-type leases | $ | 266,540 |  |  | $ | 283,162 |
Operating Lease, Lease Income | The components of total lease income were as follows:
|  | Fiscal Year Ended September 30,
(Dollars in Thousands) |  | 2021 |  | 2020
Interest income - loans and leases |  |  |  |
Interest income on net investments in direct financing and sales-type leases |  | $ | 22,876 |  |  | $ | 18,300 |
Leasing and equipment finance noninterest income |  |  |  |
Lease income from operating lease payments |  | 39,553 |  |  | 44,319 |
Profit (loss) recorded on commencement date on sales-type leases |  | 337 |  |  | 2,152 |
Other(1) |  | 4,986 |  |  | 4,357 |
Total leasing and equipment finance noninterest income |  | 44,876 |  |  | 50,828 |
Total lease income |  | $ | 67,752 |  |  | $ | 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.
Sales-type and Direct Financing Leases, Lease Receivable, Maturity | Undiscounted future minimum lease payments receivable for direct financing and sales-type leases, and a reconciliation to the carrying amount recorded at September 30, 2021 were as follows:
(Dollars in Thousands) |
2022 | $ | 109,680 |
2023 | 83,438 |
2024 | 51,901 |
2025 | 24,838 |
2026 | 5,941 |
Thereafter | 2,543 |
Total undiscounted future minimum lease payments receivable for direct financing and sales-type leases | 278,341 |
Total carrying amount of direct financing and sales-type leases | $ | 278,341 |
Annual Activity in Allowance for Loan Losses, Allowance for Loan Losses and Recorded Investment in Loans | Activity in the allowance for credit losses was as follows:
| Fiscal Year Ended September 30,
(Dollars in Thousands) | 2021 |  | 2020 |  | 2019
Beginning balance | $ | 56,188 |  |  | $ | 29,149 |  |  | $ | 13,040 |
Impact of CECL adoption | 12,773 |  |  | — |  |  | — |
Provision for credit losses | 49,939 |  |  | 64,776 |  |  | 55,650 |
Charge-offs | (57,273) |  |  | (41,761) |  |  | (42,854) |
Recoveries | 6,654 |  |  | 4,024 |  |  | 3,313 |
Ending balance | $ | 68,281 |  |  | $ | 56,188 |  |  | $ | 29,149 |
Activity in the allowance for credit losses and balances of loans and leases by portfolio segment was as follows:
| At September 30, 2021
(Dollars in Thousands) | Beginning Balance |  | Impact of CECL Adoption |  | Provision (Recovery) for Credit Losses(2) |  | Charge-offs |  | Recoveries |  | Ending Balance
Allowance for credits losses: |  |  |  |  |  |  |  |  |  |  |
Term lending | $ | 15,211 |  |  | $ | 9,999 |  |  | $ | 16,944 |  |  | $ | (14,090) |  |  | $ | 1,287 |  |  | $ | 29,351 |
Asset based lending | 1,406 |  |  | 164 |  |  | 933 |  |  | (1,200) |  |  | 423 |  |  | 1,726 |
Factoring | 3,027 |  |  | 987 |  |  | (1,192) |  |  | — |  |  | 1,175 |  |  | 3,997 |
Lease financing | 7,023 |  |  | (556) |  |  | 3,758 |  |  | (2,969) |  |  | 373 |  |  | 7,629 |
Insurance premium finance | 2,129 |  |  | (965) |  |  | (555) |  |  | (1,192) |  |  | 1,977 |  |  | 1,394 |
SBA/USDA | 940 |  |  | 2,720 |  |  | (703) |  |  | — |  |  | 21 |  |  | 2,978 |
Other commercial finance | 182 |  |  | 364 |  |  | 622 |  |  | — |  |  | — |  |  | 1,168 |
Commercial finance | 29,918 |  |  | 12,713 |  |  | 19,807 |  |  | (19,451) |  |  | 5,256 |  |  | 48,243 |
Consumer credit products | 845 |  |  | — |  |  | 397 |  |  | — |  |  | — |  |  | 1,242 |
Other consumer finance | 2,821 |  |  | 5,998 |  |  | 297 |  |  | (3,324) |  |  | 320 |  |  | 6,112 |
Consumer finance | 3,666 |  |  | 5,998 |  |  | 694 |  |  | (3,324) |  |  | 320 |  |  | 7,354 |
Tax services | 2 |  |  | — |  |  | 33,276 |  |  | (34,354) |  |  | 1,078 |  |  | 2 |
Warehouse finance | 294 |  |  | (1) |  |  | 127 |  |  | — |  |  | — |  |  | 420 |
Community banking | 22,308 |  |  | (5,937) |  |  | (3,965) |  |  | (144) |  |  | — |  |  | 12,262 |
Total loans and leases | 56,188 |  |  | 12,773 |  |  | 49,939 |  |  | (57,273) |  |  | 6,654 |  |  | 68,281 |
Unfunded commitments(1) | 32 |  |  | 831 |  |  | (173) |  |  | — |  |  | — |  |  | 690 |
Total | $ | 56,220 |  |  | $ | 13,604 |  |  | $ | 49,766 |  |  | $ | (57,273) |  |  | $ | 6,654 |  |  | $ | 68,971 |
(1) Reserve for unfunded commitments is recognized within other liabilities on the Consolidated Statements of Financial Condition. (2) As a result of the adoption of CECL, effective October 1, 2020, the provision for credit losses includes the provision for unfunded commitments that was previously included within other noninterest expense. Activity in the allowance for loan and lease losses and balances of loans and leases by portfolio segment was as follows:
| At September 30, 2020
(Dollars in Thousands) | Beginning Balance |  | Provision (Recovery) for Loan and Lease Losses |  | Charge-offs |  | Recoveries |  | Ending Balance
Allowance for loan and lease losses: |  |  |  |  |  |  |  |  |
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 |
Community banking | 8,128 |  |  | 14,180 |  |  | — |  |  | — |  |  | 22,308 |
Total loans and leases | $ | 29,149 |  |  | $ | 64,776 |  |  | $ | (41,761) |  |  | $ | 4,024 |  |  | $ | 56,188 |
The following table provides additional disclosures previously required by ASC Topic 310 related to the Company's September 30, 2020 balances.
| Allowance |  | Loans and Leases
(Dollars in Thousands) | 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
Recorded investment: |  |  |  |  |  |  |  |  |  |  |
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 | — |  |  | 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 |
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 |
Impaired Loans | Information on loans and leases that are deemed to be collateral dependent and are evaluated individually for the ACL was as follows:
(Dollars in Thousands) | At September 30, 2021
Term lending | $ | 20,965 |
Factoring | 1,268 |
Lease financing | 3,882 |
Commercial finance | 26,115 |
Community banking | 14,915 |
Total | $ | 41,030 |
Information on impaired loans and leases, all of which are deemed to be collateral dependent and are evaluated individually for the ACL was as follows:
(Dollars in Thousands) | Fiscal Year Ended September 30, 2021
Term lending | $ | 20,965 |
Factoring | 1,268 |
Lease financing | 3,882 |
Commercial finance | 26,115 |
Other consumer finance | 2,294 |
Consumer finance | 2,294 |
Community banking | 14,915 |
Total loans and leases | $ | 43,324 |
The recognized interest income on the Company's nonaccrual loans and leases for the fiscal year ended September 30, 2021 was not significant. The following table provides the average recorded investment in impaired loans and leases:
| Fiscal Year Ended September 30, 2020
(Dollars in Thousands) | Average Recorded Investment |  | Recognized Interest Income
Term lending | $ | 26,126 |  |  | $ | 386 |
Asset based lending | 1,339 |  |  | — |
Factoring | 4,075 |  |  | 13 |
Lease financing | 3,370 |  |  | 16 |
SBA/USDA | 3,164 |  |  | — |
Commercial finance | 38,074 |  |  | 415 |
Other consumer finance | 1,860 |  |  | 143 |
Consumer finance | 1,860 |  |  | 143 |
Community banking | 3,529 |  |  | (37) |
Total loans and leases | $ | 43,463 |  |  | $ | 521 |
Asset Classification of Loans | The amortized cost basis of loans and leases by asset classification and year of origination as of September 30, 2021 was as follows:
| Amortized Cost Basis
| Term Loans and Leases by Origination Year | Revolving Loans and Leases | Total
(Dollars in Thousands) | 2021 | 2020 | 2019 | 2018 | 2017 | Prior
Term lending |  |  |  |  |  |  |  |
Pass | $ | 362,443 |  | $ | 192,305 |  | $ | 63,708 |  | $ | 34,381 |  | $ | 3,195 |  | $ | 1,236 |  | $ | — |  | $ | 657,268 |
Watch | 63,046 |  | 71,701 |  | 32,941 |  | 21,419 |  | 76 |  | 3,628 |  | — |  | 192,811 |
Special Mention | 6,422 |  | 26,673 |  | 4,821 |  | 932 |  | 70 |  | 633 |  | — |  | 39,551 |
Substandard | 18,569 |  | 16,810 |  | 26,920 |  | 3,529 |  | 928 |  | 641 |  | — |  | 67,397 |
Doubtful | 252 |  | 1,673 |  | 1,756 |  | 311 |  | — |  | — |  | — |  | 3,992 |
Total | 450,732 |  | 309,162 |  | 130,146 |  | 60,572 |  | 4,269 |  | 6,138 |  | — |  | 961,019 |
Asset based lending |  |  |  |  |  |  |  |
Pass | — |  | — |  | — |  | — |  | — |  | — |  | 185,432 |  | 185,432 |
Watch | — |  | — |  | — |  | — |  | — |  | — |  | 52,072 |  | 52,072 |
Special Mention | — |  | — |  | — |  | — |  | — |  | — |  | 43,135 |  | 43,135 |
Substandard | — |  | — |  | — |  | — |  | — |  | — |  | 19,586 |  | 19,586 |
Doubtful | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |
Total | — |  | — |  | — |  | — |  | — |  | — |  | 300,225 |  | 300,225 |
Factoring |  |  |  |  |  |  |  |
Pass | — |  | — |  | — |  | — |  | — |  | — |  | 294,124 |  | 294,124 |
Watch | — |  | — |  | — |  | — |  | — |  | — |  | 17,984 |  | 17,984 |
Special Mention | — |  | — |  | — |  | — |  | — |  | — |  | 33,035 |  | 33,035 |
Substandard | — |  | — |  | — |  | — |  | — |  | — |  | 18,527 |  | 18,527 |
Total | — |  | — |  | — |  | — |  | — |  | — |  | 363,670 |  | 363,670 |
Lease financing |  |  |  |  |  |  |  |
Pass | 54,434 |  | 73,629 |  | 17,153 |  | 7,511 |  | 1,857 |  | 203 |  | — |  | 154,787 |
Watch | 22,061 |  | 20,455 |  | 9,274 |  | 2,739 |  | 1,454 |  | — |  | — |  | 55,983 |
Special Mention | 15,402 |  | 20,595 |  | 4,148 |  | 1,546 |  | 61 |  | — |  | — |  | 41,752 |
Substandard | 479 |  | 4,765 |  | 4,981 |  | 831 |  | 25 |  | — |  | — |  | 11,081 |
Doubtful | — |  | 6 |  | 2,402 |  | 38 |  |  |  | — |  | 2,447 |
Total | 92,376 |  | 119,450 |  | 37,958 |  | 12,665 |  | 3,398 |  | 203 |  | — |  | 266,050 |
Insurance premium finance |  |  |  |  |  |  |  |
Pass | 428,131 |  | 144 |  | 9 |  | — |  | — |  | — |  | — |  | 428,284 |
Watch | 262 |  | 5 |  | — |  | — |  | — |  | — |  | — |  | 267 |
Special Mention | 58 |  | 5 |  | — |  | — |  | — |  | — |  | — |  | 63 |
Substandard | 68 |  | 107 |  | — |  | — |  | — |  | — |  | — |  | 175 |
Doubtful | 58 |  | 20 |  | — |  | — |  | — |  | — |  | — |  | 78 |
Total | 428,577 |  | 281 |  | 9 |  | — |  | — |  | — |  | — |  | 428,867 |
SBA/USDA |  |  |  |  |  |  |  |
Pass | 110,122 |  | 37,006 |  | 14,461 |  | 12,760 |  | 6,525 |  | 3,779 |  | — |  | 184,653 |
Watch | — |  | 20,431 |  | 1,996 |  | 1,670 |  | 1,394 |  | 298 |  | — |  | 25,789 |
Special Mention | — |  | 8,333 |  | 214 |  | 3,348 |  | 177 |  | 919 |  | — |  | 12,991 |
Substandard | — |  | 3,812 |  | 9,550 |  | 8,079 |  | 2,169 |  | 713 |  | — |  | 24,323 |
Total | 110,122 |  | 69,582 |  | 26,221 |  | 25,857 |  | 10,265 |  | 5,709 |  | — |  | 247,756 |
Other commercial finance |  |  |  |  |  |  |  |
Pass | 56,957 |  | 642 |  | 5,786 |  | 6,075 |  | 3,345 |  | 60,965 |  | — |  | 133,770 |
Watch | — |  | 17,404 |  | 3,409 |  | 451 |  | — |  | — |  | — |  | 21,264 |
Substandard | 466 |  | — |  | — |  | 273 |  | 837 |  | 1,299 |  | — |  | 2,875 |
Total | 57,423 |  | 18,046 |  | 9,195 |  | 6,799 |  | 4,182 |  | 62,264 |  | — |  | 157,909 |
Warehouse finance |  |  |  |  |  |  |  |
Pass | — |  | — |  | — |  | — |  | — |  | — |  | 419,926 |  | 419,926 |
Total | — |  | — |  | — |  | — |  | — |  | — |  | 419,926 |  | 419,926 |
Community banking |  |  |  |  |  |  |  |
Pass | — |  | — |  | 4,159 |  | — |  | 5,683 |  | 472 |  | — |  | 10,314 |
Watch | — |  | 10,134 |  | — |  | 10,854 |  | 6,133 |  | — |  | — |  | 27,121 |
Special Mention | — |  | — |  | 35,916 |  | — |  | — |  | — |  | — |  | 35,916 |
Substandard | — |  | 119 |  | 49,449 |  | 50,626 |  | 13,933 |  | 6,110 |  | — |  | 120,237 |
Doubtful | — |  | 122 |  | — |  | 5,422 |  | — |  | — |  | — |  | 5,544 |
Total | — |  | 10,375 |  | 89,524 |  | 66,902 |  | 25,749 |  | 6,582 |  | — |  | 199,132 |
Total Loans and Leases |  |  |  |  |  |  |  |
Pass | 1,012,088 |  | 303,727 |  | 105,274 |  | 60,727 |  | 20,605 |  | 66,655 |  | 899,481 |  | 2,468,557 |
Watch | 85,369 |  | 140,131 |  | 47,620 |  | 37,132 |  | 9,057 |  | 3,926 |  | 70,056 |  | 393,291 |
Special Mention | 21,882 |  | 55,606 |  | 45,099 |  | 5,826 |  | 307 |  | 1,552 |  | 76,171 |  | 206,443 |
Substandard | 19,584 |  | 25,613 |  | 90,900 |  | 63,338 |  | 17,891 |  | 8,762 |  | 38,113 |  | 264,201 |
Doubtful | 310 |  | 1,822 |  | 4,158 |  | 5,770 |  | 1 |  | — |  | — |  | 12,061 |
Total | $ | 1,139,233 |  | $ | 526,899 |  | $ | 293,051 |  | $ | 172,793 |  | $ | 47,861 |  | $ | 80,895 |  | $ | 1,083,821 |  | $ | 3,344,553 |
The recorded investment of loans and leases by asset classification was as follows:
(Dollars in Thousands) | At September 30, 2020
Asset Classification | Pass |  | Watch |  | Special Mention |  | Substandard |  | Doubtful |  | Total
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 |
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 |
Past Due Loans | Past due loans and leases were as follows:
| At September 30, 2021
| Accruing and Nonaccruing Loans and Leases |  | Nonperforming Loans and Leases
(Dollars in Thousands) | 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 |  | Nonaccrual Balance |  | Total
Loans held for sale | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 56,194 |  |  | $ | 56,194 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Term lending | 11,879 |  |  | 2,703 |  |  | 5,452 |  |  | 20,034 |  |  | 940,985 |  |  | 961,019 |  |  | 2,558 |  |  | 14,904 |  |  | 17,462 |
Asset based lending | — |  |  | — |  |  | — |  |  | — |  |  | 300,225 |  |  | 300,225 |  |  | — |  |  | — |  |  | — |
Factoring | — |  |  | — |  |  | — |  |  | — |  |  | 363,670 |  |  | 363,670 |  |  | — |  |  | 1,268 |  |  | 1,268 |
Lease financing | 4,909 |  |  | 3,336 |  |  | 8,401 |  |  | 16,646 |  |  | 249,404 |  |  | 266,050 |  |  | 8,345 |  |  | 3,158 |  |  | 11,503 |
Insurance premium finance | 1,415 |  |  | 375 |  |  | 599 |  |  | 2,389 |  |  | 426,478 |  |  | 428,867 |  |  | 599 |  |  | — |  |  | 599 |
SBA/USDA | 66 |  |  | 974 |  |  | 987 |  |  | 2,027 |  |  | 245,729 |  |  | 247,756 |  |  | 987 |  |  | — |  |  | 987 |
Other commercial finance | — |  |  | — |  |  | — |  |  | — |  |  | 157,908 |  |  | 157,908 |  |  | — |  |  | — |  |  | — |
Commercial finance | 18,269 |  |  | 7,388 |  |  | 15,439 |  |  | 41,096 |  |  | 2,684,399 |  |  | 2,725,495 |  |  | 12,489 |  |  | 19,330 |  |  | 31,819 |
Consumer credit products | 713 |  |  | 527 |  |  | 511 |  |  | 1,751 |  |  | 127,500 |  |  | 129,251 |  |  | 511 |  |  | — |  |  | 511 |
Other consumer finance | 963 |  |  | 285 |  |  | 725 |  |  | 1,973 |  |  | 121,633 |  |  | 123,606 |  |  | 725 |  |  | — |  |  | 725 |
Consumer finance | 1,676 |  |  | 812 |  |  | 1,236 |  |  | 3,724 |  |  | 249,133 |  |  | 252,857 |  |  | 1,236 |  |  | — |  |  | 1,236 |
Tax services | — |  |  | — |  |  | 7,962 |  |  | 7,962 |  |  | 2,443 |  |  | 10,405 |  |  | 7,962 |  |  | — |  |  | 7,962 |
Warehouse finance | — |  |  | — |  |  | — |  |  | — |  |  | 419,926 |  |  | 419,926 |  |  | — |  |  | — |  |  | — |
Community banking | — |  |  | — |  |  | — |  |  | — |  |  | 199,132 |  |  | 199,132 |  |  | — |  |  | 14,915 |  |  | 14,915 |
Total loans and leases held for investment | 19,945 |  |  | 8,200 |  |  | 24,637 |  |  | 52,782 |  |  | 3,555,033 |  |  | 3,607,815 |  |  | 21,687 |  |  | 34,245 |  |  | 55,932 |
Total loans and leases | $ | 19,945 |  |  | $ | 8,200 |  |  | $ | 24,637 |  |  | $ | 52,782 |  |  | $ | 3,611,227 |  |  | $ | 3,664,009 |  |  | $ | 21,687 |  |  | $ | 34,245 |  |  | $ | 55,932 |
| At September 30, 2020
| Accruing and Nonaccruing Loans and Leases |  | Nonperforming Loans and Leases
(Dollars in Thousands) | 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 |  | Nonaccrual Balance |  | Total
Loans held for sale | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 183,577 |  |  | $ | 183,577 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
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 |  |  | — |  |  | — |  |  | — |
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 |
Financing Receivable, Nonaccrual | Nonaccrual loans and leases by year of origination at September 30, 2021 were as follows:
| Amortized Cost Basis |
| Term Loans and Leases by Origination Year | Revolving Loans and Leases | Total | Nonaccrual with No ACL
(Dollars in Thousands) | 2021 | 2020 | 2019 | 2018 | 2017 | Prior
Term lending | $ | 131 |  | $ | 3,812 |  | $ | 10,072 |  | $ | 756 |  | $ | 133 |  | $ | — |  | $ | — |  | $ | 14,904 |  | $ | 12,103 |
Factoring | — |  | — |  | — |  | — |  | — |  | — |  | 1,268 |  | 1,268 |  | 1,268 |
Lease financing |  | 30 |  | 2,471 |  | 632 |  | 25 |  | — |  | — |  | 3,158 |  | 541 |
Commercial finance | 131 |  | 3,842 |  | 12,543 |  | 1,388 |  | 158 |  | — |  | 1,268 |  | 19,330 |  | 13,912 |
Community Banking | — |  | 242 |  | — |  | 14,673 |  | — |  | — |  | — |  | 14,915 |  | — |
Total nonaccrual loans and leases | $ | 131 |  | $ | 4,084 |  | $ | 12,543 |  | $ | 16,061 |  | $ | 158 |  | $ | — |  | $ | 1,268 |  | $ | 34,245 |  | $ | 13,912 |
Loans and leases that are 90 days or more delinquent and accruing by year of origination at September 30, 2021 were as follows:
| Amortized Cost Basis
| Term Loans and Leases by Origination Year | Revolving Loans and Leases | Total
(Dollars in Thousands) | 2021 | 2020 | 2019 | 2018 | 2017 | Prior
Term lending | $ | 2,546 |  | $ | — |  | $ | 12 |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 2,558 |
Lease financing | 429 |  | 7,558 |  | 224 |  | 99 |  | 31 |  | 4 |  | — |  | 8,345 |
Insurance premium finance | 468 |  | 131 |  | — |  | — |  | — |  | — |  | — |  | 599 |
SBA/USDA | — |  | 987 |  | — |  | — |  | — |  | — |  | — |  | 987 |
Commercial finance | 3,443 |  | 8,676 |  | 236 |  | 99 |  | 31 |  | 4 |  | — |  | 12,489 |
Consumer credit products | 206 |  | 77 |  | 224 |  | 3 |  | — |  | — |  | — |  | 510 |
Other consumer finance | — |  | — |  | — |  | — |  | — |  | 725 |  | — |  | 725 |
Consumer finance | 206 |  | 77 |  | 224 |  | 3 |  | — |  | 725 |  | — |  | 1,235 |
Tax services | 7,962 |  | — |  | — |  | — |  | — |  | — |  | — |  | 7,962 |
Total 90 days or more delinquent and accruing | $ | 11,611 |  | $ | 8,753 |  | $ | 460 |  | $ | 102 |  | $ | 31 |  | $ | 729 |  | $ | — |  | $ | 21,686 |

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