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LOANS AND LEASES, NET (Tables) | 3 Months Ended
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Dec. 31, 2020
Loans and Leases Receivable Disclosure [Abstract] |
Schedule of Loans Receivable | Loans and leases consist of the following:
(Dollars in Thousands) | December 31, 2020 |  | September 30, 2020
National Lending |  |  |
Term lending | $ | 881,306 |  |  | $ | 805,323 |
Asset based lending | 242,298 |  |  | 182,419 |
Factoring | 275,650 |  |  | 281,173 |
Lease financing | 283,722 |  |  | 281,084 |
Insurance premium finance | 338,227 |  |  | 337,940 |
SBA/USDA | 300,707 |  |  | 318,387 |
Other commercial finance | 101,209 |  |  | 101,658 |
Commercial finance | 2,423,119 |  |  | 2,307,984 |
Consumer credit products | 88,595 |  |  | 89,809 |
Other consumer finance | 162,423 |  |  | 134,342 |
Consumer finance | 251,018 |  |  | 224,151 |
Tax services | 92,548 |  |  | 3,066 |
Warehouse finance | 318,937 |  |  | 293,375 |
Total National Lending | 3,085,622 |  |  | 2,828,576 |
Community Banking |  |  |
Commercial real estate and operating | 339,141 |  |  | 457,371 |
Consumer one-to-four family real estate and other | 5,077 |  |  | 16,486 |
Agricultural real estate and operating | 9,724 |  |  | 11,707 |
Total Community Banking | 353,942 |  |  | 485,564 |
Total loans and leases | 3,439,564 |  |  | 3,314,140 |
Net deferred loan origination fees (costs) | 9,111 |  |  | 8,625 |
Total gross loans and leases | 3,448,675 |  |  | 3,322,765 |
Allowance for credit losses | (72,389) |  |  | (56,188) |
Total loans and leases, net | $ | 3,376,286 |  |  | $ | 3,266,577 |
Schedule of Loans Purchased and Sold by Portfolio Segment | Loans purchased and sold by portfolio segment, including participation interests, for the three months ended were as follows:
| Three Months Ended December 31, |  |
(Dollars in Thousands) | 2020 |  | 2019 |  |  |  |
Loans Purchased |  |  |  |  |  |  |
Loans held for investment: |  |  |  |  |  |  |
Total National Lending | $ | 62,631 |  |  | $ | 14,464 |  |  |  |  |
Total Community Banking | 2,299 |  |  | 4,349 |  |  |  |  |
Total purchases | $ | 64,930 |  |  | $ | 18,813 |  |  |  |  |
Loans Sold |  |  |  |  |  |  |
Loans held for sale: |  |  |  |  |  |  |
Total National Lending | $ | 321,864 |  |  | $ | 143,035 |  |  |  |  |
Total Community Banking | 129,788 |  |  | — |  |  |  |  |
Loans held for investment: |  |  |  |  |  |  |
Total Community Banking | — |  |  | 3,099 |  |  |  |  |
Total sales | $ | 451,652 |  |  | $ | 146,134 |  |  |  |  |
Sales-type Lease, Lease Income | The net investment in direct financing and sales-type leases was comprised of the following:
(Dollars in Thousands) | December 31, 2020 |  | September 30, 2020
Carrying Amount | $ | 300,748 |  |  | $ | 299,487 |
Unguaranteed residual assets | 17,488 |  |  | 17,203 |
Unamortized initial direct costs | 2,056 |  |  | 2,078 |
Unearned income | (34,514) |  |  | (35,606) |
Total net investment in direct financing and sales-type leases | $ | 285,778 |  |  | $ | 283,162 |
Operating Lease, Lease Income | The components of total lease income were as follows:
| Three Months Ended December 31, |  |
(Dollars in Thousands) | 2020 |  | 2019 |  |
Interest income - loans and leases |  |  |  |  |
Interest income on net investments in direct financing and sales-type leases | $ | 5,319 |  |  | $ | 4,087 |  |  |
Leasing and equipment finance noninterest income |  |  |  |  |
Lease income from operating lease payments | 10,041 |  |  | 11,203 |  |  |
Profit (loss) recorded on commencement date on sales-type leases | 71 |  |  | 471 |  |  |
Other(1) | 69 |  |  | 750 |  |  |
Total leasing and equipment finance noninterest income | 10,181 |  |  | 12,424 |  |  |
Total lease income | $ | 15,500 |  |  | $ | 16,511 |  |  |
(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 were as follows:
(Dollars in Thousands) | December 31, 2020
Remaining in 2021 | $ | 85,352 |
2022 | 95,224 |
2023 | 66,168 |
2024 | 36,759 |
2025 | 13,669 |
Thereafter | 3,576 |
Equipment under leases not yet commenced | — |
Total undiscounted future minimum lease payments receivable for direct financing and sales-type leases | 300,748 |
Third-party residual value guarantees | — |
Total carrying amount of direct financing and sales-type leases | $ | 300,748 |
Annual Activity in Allowance for Loan Losses, Allowance for Loan Losses and Recorded Investment in Loans | Activity in the allowance for credit losses and balances of loans and leases by portfolio segment for each of the three months ended was as follows:
| Three Months Ended December 31, 2020
(Dollars in Thousands) | Beginning Balance |  | Impact of CECL Adoption |  | Provision (Recovery) for Credit Losses(2) |  | Charge-offs |  | Recoveries |  | Ending Balance
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |
National Lending |  |  |  |  |  |  |  |  |  |  |
Term lending | $ | 15,211 |  |  | $ | 9,999 |  |  | $ | 6,026 |  |  | $ | (3,312) |  |  | $ | 296 |  |  | $ | 28,220 |
Asset based lending | 1,406 |  |  | 164 |  |  | 839 |  |  | (600) |  |  | — |  |  | 1,809 |
Factoring | 3,027 |  |  | 987 |  |  | (1,416) |  |  | (1) |  |  | 1,122 |  |  | 3,719 |
Lease financing | 7,023 |  |  | (556) |  |  | 1,112 |  |  | (876) |  |  | 81 |  |  | 6,784 |
Insurance premium finance | 2,129 |  |  | (965) |  |  | 488 |  |  | (656) |  |  | 289 |  |  | 1,285 |
SBA/USDA | 940 |  |  | 2,720 |  |  | (497) |  |  | — |  |  | 1 |  |  | 3,164 |
Other commercial finance | 182 |  |  | 364 |  |  | (67) |  |  | — |  |  | — |  |  | 479 |
Commercial finance | 29,918 |  |  | 12,713 |  |  | 6,485 |  |  | (5,445) |  |  | 1,789 |  |  | 45,460 |
Consumer credit products | 845 |  |  | — |  |  | (10) |  |  | — |  |  | — |  |  | 835 |
Other consumer finance | 2,821 |  |  | 5,998 |  |  | 1,482 |  |  | (218) |  |  | 93 |  |  | 10,176 |
Consumer finance | 3,666 |  |  | 5,998 |  |  | 1,472 |  |  | (218) |  |  | 93 |  |  | 11,011 |
Tax services | 2 |  |  | — |  |  | 454 |  |  | — |  |  | 956 |  |  | 1,412 |
Warehouse finance | 294 |  |  | (1) |  |  | 26 |  |  | — |  |  | — |  |  | 319 |
Total National Lending | 33,880 |  |  | 18,710 |  |  | 8,437 |  |  | (5,663) |  |  | 2,838 |  |  | 58,202 |
Community Banking |  |  |  |  |  |  |  |  |  |  |
Commercial real estate and operating | 21,867 |  |  | (5,616) |  |  | (2,119) |  |  | (11) |  |  | — |  |  | 14,121 |
Consumer one-to-four family real estate and other | 298 |  |  | (247) |  |  | (32) |  |  | — |  |  | — |  |  | 19 |
Agricultural real estate and operating | 143 |  |  | (74) |  |  | (22) |  |  | — |  |  | — |  |  | 47 |
Total Community Banking | 22,308 |  |  | (5,937) |  |  | (2,173) |  |  | (11) |  |  | — |  |  | 14,187 |
Total loans and leases | 56,188 |  |  | 12,773 |  |  | 6,264 |  |  | (5,674) |  |  | 2,838 |  |  | 72,389 |
Unfunded commitments(1) | 32 |  |  | 831 |  |  | (175) |  |  | — |  |  | — |  |  | 688 |
Total | $ | 56,220 |  |  | $ | 13,604 |  |  | $ | 6,089 |  |  | $ | (5,674) |  |  | $ | 2,838 |  |  | $ | 73,077 |
(1) Reserve for unfunded commitments is recognized within other liabilities on the Consolidated Statement 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.
| Three Months Ended December 31, 2019
(Dollars in Thousands) | Beginning Balance |  | Provision (Recovery) for Loan and Lease Losses |  | Charge-offs |  | Recoveries |  | Ending Balance
Allowance for loan and lease losses: |  |  |  |  |  |  |  |  |
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 | 8,218 |  |  | (1,750) |  |  | — |  |  | — |  |  | 6,378 |
Total | $ | 29,149 |  |  | $ | 3,407 |  |  | $ | (3,918) |  |  | $ | 1,538 |  |  | $ | 30,176 |
The following tables provide 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 |  |  |  |  |  |  |  |  |  |  |
National Lending |  |  |  |  |  |  |  |  |  |  |
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 |
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 |
Asset Classification by Credit Quality Indicators of Loans and Leases | The amortized cost basis of loans and leases by asset classification and year of origination was as follows:
| Amortized Cost Basis
(Dollars in Thousands) | Term Loans and Leases by Origination Year | Revolving Loans and Leases | Total
As of December 31, 2020 | 2021 | 2020 | 2019 | 2018 | 2017 | Prior
Term lending |  |  |  |  |  |  |  |
Pass | $ | 107,414 |  | $ | 321,578 |  | $ | 130,293 |  | $ | 68,889 |  | $ | 46,776 |  | $ | 123,244 |  | $ | — |  | $ | 798,194 |
Watch | 718 |  | 4,081 |  | 8,058 |  | 915 |  | 3,850 |  | 11,660 |  | — |  | 29,282 |
Special Mention | — |  | 6,322 |  | 4,220 |  | 1,332 |  | 269 |  | 2,101 |  | — |  | 14,244 |
Substandard | 1,092 |  | 14,147 |  | 12,326 |  | 7,691 |  | — |  | 1,766 |  | — |  | 37,022 |
Doubtful | — |  | 1,264 |  | 832 |  | 456 |  | — |  | 12 |  | — |  | 2,564 |
Total | 109,224 |  | 347,392 |  | 155,729 |  | 79,283 |  | 50,895 |  | 138,783 |  | — |  | 881,306 |
Asset based lending |  |  |  |  |  |  |  |
Pass | — |  | — |  | — |  | — |  | — |  | — |  | 147,064 |  | 147,064 |
Watch | — |  | — |  | — |  | — |  | — |  | — |  | 73,402 |  | 73,402 |
Special Mention | — |  | — |  | — |  | — |  | — |  | — |  | 19,750 |  | 19,750 |
Substandard | — |  | — |  | — |  | — |  | — |  | — |  | 2,082 |  | 2,082 |
Total | — |  | — |  | — |  | — |  | — |  | — |  | 242,298 |  | 242,298 |
Factoring |  |  |  |  |  |  |  |
Pass | — |  | — |  | — |  | — |  | — |  | — |  | 217,566 |  | 217,566 |
Watch | — |  | — |  | — |  | — |  | — |  | — |  | 31,257 |  | 31,257 |
Special Mention | — |  | — |  | — |  | — |  | — |  | — |  | 18,779 |  | 18,779 |
Substandard | — |  | — |  | — |  | — |  | — |  | — |  | 8,048 |  | 8,048 |
Total | — |  | — |  | — |  | — |  | — |  | — |  | 275,650 |  | 275,650 |
Lease financing |  |  |  |  |  |  |  |
Pass | 32,970 |  | 161,904 |  | 51,762 |  | 16,780 |  | 1,282 |  | 2,297 |  | — |  | 266,995 |
Watch | 132 |  | 6,619 |  | 236 |  | 954 |  | 272 |  | 55 |  | — |  | 8,268 |
Special Mention | — |  | 2,048 |  | 1,295 |  | 213 |  | — |  | — |  | — |  | 3,556 |
Substandard | — |  | 288 |  | 3,585 |  | 277 |  | 3 |  | 496 |  | — |  | 4,649 |
Doubtful | — |  | 51 |  | 114 |  | 89 |  | — |  | — |  | — |  | 254 |
Total | 33,102 |  | 170,910 |  | 56,992 |  | 18,313 |  | 1,557 |  | 2,848 |  | — |  | 283,722 |
Insurance premium finance |  |  |  |  |  |  |  |
Pass | 173,400 |  | 164,238 |  | 41 |  | — |  | — |  | — |  | — |  | 337,679 |
Watch | — |  | 127 |  | 3 |  | — |  | — |  | — |  | — |  | 130 |
Special Mention | — |  | 175 |  | 2 |  | — |  | — |  | — |  | — |  | 177 |
Substandard | — |  | 135 |  | 21 |  | — |  | — |  | — |  | — |  | 156 |
Doubtful | — |  | 83 |  | 2 |  | — |  | — |  | — |  | — |  | 85 |
Total | 173,400 |  | 164,758 |  | 69 |  | — |  | — |  | — |  | — |  | 338,227 |
SBA/USDA |  |  |  |  |  |  |  |
Pass | 724 |  | 222,726 |  | 25,001 |  | 22,946 |  | 9,505 |  | 5,025 |  | — |  | 285,927 |
Watch | — |  | 6,811 |  | 643 |  | 457 |  | 1,381 |  | 966 |  | — |  | 10,258 |
Special Mention | — |  | — |  | — |  | 1,823 |  | — |  | 73 |  | — |  | 1,896 |
Substandard | — |  | — |  | — |  | 1,209 |  | 703 |  | 714 |  | — |  | 2,626 |
Total | 724 |  | 229,537 |  | 25,644 |  | 26,435 |  | 11,589 |  | 6,778 |  | — |  | 300,707 |
Other commercial finance |  |  |  |  |  |  |  |
Pass | 2,450 |  | 4,841 |  | 8,183 |  | 4,080 |  | 4,137 |  | 74,263 |  | — |  | 97,954 |
Watch | 867 |  | — |  | — |  | — |  | — |  | 2,107 |  | — |  | 2,974 |
Special Mention | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |
Substandard | — |  | 281 |  | — |  | — |  | — |  | — |  | — |  | 281 |
Total | 3,317 |  | 5,122 |  | 8,183 |  | 4,080 |  | 4,137 |  | 76,370 |  | — |  | 101,209 |
Warehouse finance |  |  |  |  |  |  |  |
Pass | — |  | — |  | — |  | — |  | — |  | — |  | 318,937 |  | 318,937 |
Total | — |  | — |  | — |  | — |  | — |  | — |  | 318,937 |  | 318,937 |
Total National Lending |  |  |  |  |  |  |  |
Pass | 316,958 |  | 875,287 |  | 215,280 |  | 112,695 |  | 61,700 |  | 204,829 |  | 683,567 |  | 2,470,316 |
Watch | 1,717 |  | 17,638 |  | 8,940 |  | 2,326 |  | 5,503 |  | 14,788 |  | 104,659 |  | 155,571 |
Special Mention | — |  | 8,545 |  | 5,517 |  | 3,368 |  | 269 |  | 2,174 |  | 38,529 |  | 58,402 |
Substandard | 1,092 |  | 14,851 |  | 15,932 |  | 9,177 |  | 706 |  | 2,976 |  | 10,130 |  | 54,864 |
Doubtful | — |  | 1,398 |  | 948 |  | 545 |  | — |  | 12 |  | — |  | 2,903 |
Total | 319,767 |  | 917,719 |  | 246,617 |  | 128,111 |  | 68,178 |  | 224,779 |  | 836,885 |  | 2,742,056 |
Commercial real estate and operating |  |  |  |  |  |  |  |
Pass | — |  | 10,122 |  | 99,181 |  | 75,915 |  | 32,338 |  | 50 |  | 300 |  | 217,906 |
Watch | — |  | — |  | 8,046 |  | 57,291 |  | 28,157 |  | 6,593 |  | — |  | 100,087 |
Special Mention | — |  | 926 |  | — |  | — |  | — |  | 1,455 |  | — |  | 2,381 |
Substandard | — |  | 300 |  | 700 |  | 16,896 |  | — |  | 311 |  | — |  | 18,207 |
Doubtful | — |  | — |  | 560 |  | — |  | — |  | — |  | — |  | 560 |
Total | — |  | 11,348 |  | 108,487 |  | 150,102 |  | 60,495 |  | 8,409 |  | 300 |  | 339,141 |
Consumer 1-4 family real estate and other |  |  |  |  |  |  |  |
Pass | — |  | — |  | 161 |  | 645 |  | 381 |  | 2,940 |  | 8 |  | 4,135 |
Watch | — |  | — |  | — |  | 236 |  | — |  | — |  | — |  | 236 |
Special Mention | — |  | — |  | — |  | — |  | 139 |  | 66 |  | 206 |  | 411 |
Substandard | — |  | — |  | 111 |  | — |  | 41 |  | 143 |  | — |  | 295 |
Total | — |  | — |  | 272 |  | 881 |  | 561 |  | 3,149 |  | 214 |  | 5,077 |
Agricultural real estate and other |  |  |  |  |  |  |  |
Pass | — |  | — |  | 85 |  | — |  | — |  | — |  | — |  | 85 |
Watch | — |  | 1,583 |  | — |  | — |  | — |  | — |  | — |  | 1,583 |
Special Mention | — |  | — |  | — |  | 111 |  | — |  | 2,694 |  | — |  | 2,805 |
Substandard | — |  | 3,394 |  | — |  | 913 |  | — |  | 594 |  | 350 |  | 5,251 |
Total | — |  | 4,977 |  | 85 |  | 1,024 |  | — |  | 3,288 |  | 350 |  | 9,724 |
Total Community Bank |  |  |  |  |  |  |  |
Pass | — |  | 10,122 |  | 99,427 |  | 76,560 |  | 32,719 |  | 2,990 |  | 308 |  | 222,126 |
Watch | — |  | 1,583 |  | 8,046 |  | 57,527 |  | 28,157 |  | 6,593 |  | — |  | 101,906 |
Special Mention | — |  | 926 |  | — |  | 111 |  | 139 |  | 4,215 |  | 206 |  | 5,597 |
Substandard | — |  | 3,694 |  | 811 |  | 17,809 |  | 41 |  | 1,048 |  | 350 |  | 23,753 |
Doubtful | — |  | — |  | 560 |  | — |  | — |  | — |  | — |  | 560 |
Total | — |  | 16,325 |  | 108,844 |  | 152,007 |  | 61,056 |  | 14,846 |  | 864 |  | 353,942 |
Total Loans and Leases |  |  |  |  |  |  |  |
Pass | 316,958 |  | 885,409 |  | 314,707 |  | 189,255 |  | 94,419 |  | 207,819 |  | 683,875 |  | 2,692,442 |
Watch | 1,717 |  | 19,221 |  | 16,986 |  | 59,853 |  | 33,660 |  | 21,381 |  | 104,659 |  | 257,477 |
Special Mention | — |  | 9,471 |  | 5,517 |  | 3,479 |  | 408 |  | 6,389 |  | 38,735 |  | 63,999 |
Substandard | 1,092 |  | 18,545 |  | 16,743 |  | 26,986 |  | 747 |  | 4,024 |  | 10,480 |  | 78,617 |
Doubtful | — |  | 1,398 |  | 1,508 |  | 545 |  | — |  | 12 |  | — |  | 3,463 |
Total | $ | 319,767 |  | $ | 934,044 |  | $ | 355,461 |  | $ | 280,118 |  | $ | 129,234 |  | $ | 239,625 |  | $ | 837,749 |  | $ | 3,095,998 |
The recorded investment of loans and leases by asset classification was as follows:
Asset Classification | Pass |  | Watch |  | Special Mention |  | Substandard |  | Doubtful |  | Total
As of September 30, 2020 | (Dollars in Thousands)
National Lending |  |  |  |  |  |  |  |  |  |  |
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 |
Past Due Loans and Leases | Past due loans and leases were as follows:
| 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 |  | Non-accrual balance |  | Total
As of December 31, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans held for sale | $ | 165 |  |  | $ | — |  |  | $ | — |  |  | $ | 165 |  |  | $ | 133,494 |  |  | $ | 133,659 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
National Lending |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Term lending | 8,467 |  |  | 2,442 |  |  | 10,211 |  |  | 21,120 |  |  | 860,186 |  |  | 881,306 |  |  | 385 |  |  | 13,741 |  |  | 14,126 |
Asset based lending | — |  |  | — |  |  | — |  |  | — |  |  | 242,298 |  |  | 242,298 |  |  | — |  |  | 917 |  |  | 917 |
Factoring | — |  |  | — |  |  | — |  |  | — |  |  | 275,650 |  |  | 275,650 |  |  | — |  |  | 842 |  |  | 842 |
Lease financing | 11,257 |  |  | 4,144 |  |  | 3,424 |  |  | 18,825 |  |  | 264,897 |  |  | 283,722 |  |  | 1,042 |  |  | 2,607 |  |  | 3,649 |
Insurance premium finance | 3,349 |  |  | 772 |  |  | 665 |  |  | 4,786 |  |  | 333,441 |  |  | 338,227 |  |  | 665 |  |  | — |  |  | 665 |
SBA/USDA | 375 |  |  | — |  |  | 600 |  |  | 975 |  |  | 299,732 |  |  | 300,707 |  |  | — |  |  | 600 |  |  | 600 |
Other commercial finance | — |  |  | — |  |  | — |  |  | — |  |  | 101,209 |  |  | 101,209 |  |  | — |  |  | — |  |  | — |
Commercial finance | 23,448 |  |  | 7,358 |  |  | 14,900 |  |  | 45,706 |  |  | 2,377,413 |  |  | 2,423,119 |  |  | 2,092 |  |  | 18,707 |  |  | 20,799 |
Consumer credit products | 661 |  |  | 301 |  |  | 457 |  |  | 1,419 |  |  | 87,176 |  |  | 88,595 |  |  | 457 |  |  | — |  |  | 457 |
Other consumer finance | 754 |  |  | 103 |  |  | 675 |  |  | 1,532 |  |  | 160,891 |  |  | 162,423 |  |  | 675 |  |  | — |  |  | 675 |
Consumer finance | 1,415 |  |  | 404 |  |  | 1,132 |  |  | 2,951 |  |  | 248,067 |  |  | 251,018 |  |  | 1,132 |  |  | — |  |  | 1,132 |
Tax services | — |  |  | — |  |  | — |  |  | — |  |  | 92,548 |  |  | 92,548 |  |  | — |  |  | — |  |  | — |
Warehouse finance | — |  |  | — |  |  | — |  |  | — |  |  | 318,937 |  |  | 318,937 |  |  | — |  |  | — |  |  | — |
Total National Lending | 24,863 |  |  | 7,762 |  |  | 16,032 |  |  | 48,657 |  |  | 3,036,965 |  |  | 3,085,622 |  |  | 3,224 |  |  | 18,707 |  |  | 21,931 |
Community Banking |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate and operating | 13 |  |  | — |  |  | 560 |  |  | 573 |  |  | 338,568 |  |  | 339,141 |  |  | — |  |  | 18,456 |  |  | 18,456 |
Consumer one-to-four family real estate and other | — |  |  | — |  |  | 50 |  |  | 50 |  |  | 5,027 |  |  | 5,077 |  |  | — |  |  | 164 |  |  | 164 |
Agricultural real estate and operating | — |  |  | — |  |  | 1,769 |  |  | 1,769 |  |  | 7,955 |  |  | 9,724 |  |  | — |  |  | 1,769 |  |  | 1,769 |
Total Community Banking | 13 |  |  | — |  |  | 2,379 |  |  | 2,392 |  |  | 351,550 |  |  | 353,942 |  |  | — |  |  | 20,389 |  |  | 20,389 |
Total loans and leases held for investment | 24,876 |  |  | 7,762 |  |  | 18,411 |  |  | 51,049 |  |  | 3,388,515 |  |  | 3,439,564 |  |  | 3,224 |  |  | 39,096 |  |  | 42,320 |
Total loans and leases | $ | 25,041 |  |  | $ | 7,762 |  |  | $ | 18,411 |  |  | $ | 51,214 |  |  | $ | 3,522,009 |  |  | $ | 3,573,223 |  |  | $ | 3,224 |  |  | $ | 39,096 |  |  | $ | 42,320 |
| 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 |  | Non-accrual balance |  | Total
As of September 30, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
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 |
Financing Receivable, Nonaccrual | Nonaccrual loans and leases by year of origination were as follows:
| Amortized Cost Basis
(Dollars in Thousands) | Term Loans and Leases by Origination Year | Revolving Loans and Leases | Total
December 31, 2020 | 2021 | 2020 | 2019 | 2018 | 2017 | Prior
National Lending |  |  |  |  |  |  |  |
Term lending | $ | 42 |  | $ | 4,051 |  | $ | 2,117 |  | $ | 3,051 |  | $ | 11 |  | $ | 4,469 |  | $ | — |  | $ | 13,741 |
Asset based lending | — |  | — |  | — |  | — |  | — |  | — |  | 917 |  | 917 |
Factoring | — |  | — |  | — |  | — |  | — |  | — |  | 842 |  | 842 |
Lease financing | — |  | 90 |  | 2,106 |  | 411 |  | — |  | — |  | — |  | 2,607 |
SBA/USDA | — |  | — |  | — |  | — |  | — |  | 600 |  | — |  | 600 |
Commercial finance | 42 |  | 4,141 |  | 4,223 |  | 3,462 |  | 11 |  | 5,069 |  | 1,759 |  | 18,707 |
Total National Lending | 42 |  | 4,141 |  | 4,223 |  | 3,462 |  | 11 |  | 5,069 |  | 1,759 |  | 18,707 |
Community Banking |  |  |  |  |  |  |  | — |
Commercial real estate and operating | — |  | 1,260 |  | — |  | 300 |  | 13,618 |  | 3,278 |  | — |  | 18,456 |
Consumer one-to-four family real estate and other | — |  | — |  | 41 |  | 9 |  | — |  | 114 |  | — |  | 163 |
Agricultural real estate and operating | — |  | — |  | — |  | 1,419 |  | — |  | — |  | 350 |  | 1,769 |
Total Community Banking | — |  | 1,260 |  | 41 |  | 1,727 |  | 13,618 |  | 3,392 |  | 350 |  | 20,388 |
Total nonaccrual loans and leases | $ | 42 |  | $ | 5,401 |  | $ | 4,264 |  | $ | 5,189 |  | $ | 13,629 |  | $ | 8,461 |  | $ | 2,109 |  | $ | 39,096 |
Loans and leases that are 90 days or more delinquent and accruing by year of origination were as follows:
| Amortized Cost Basis
(Dollars in Thousands) | Term Loans and Leases by Origination Year | Revolving Loans and Leases | Total
December 31, 2020 | 2021 | 2020 | 2019 | 2018 | 2017 | Prior
National Lending |  |  |  |  |  |  |  |
Term lending | $ | — |  | $ | — |  | $ | 131 |  | $ | 232 |  | $ | — |  | $ | 22 |  | $ | — |  | $ | 385 |
Lease financing | — |  | 543 |  | 311 |  | 184 |  | 3 |  | 1 |  | — |  | 1,042 |
Insurance premium finance | — |  | 641 |  | 24 |  | — |  | — |  | — |  | — |  | 665 |
Commercial finance | — |  | 1,184 |  | 466 |  | 416 |  | 3 |  | 23 |  | — |  | 2,092 |
Other consumer finance | — |  | — |  | — |  | — |  | — |  | 675 |  | — |  | 675 |
Consumer finance (1) | — |  | — |  | — |  | — |  | — |  | 675 |  | — |  | 675 |
Total National Lending | — |  | 1,184 |  | 466 |  | 416 |  | 3 |  | 698 |  | — |  | 2,767 |
Total 90 days or more delinquent and accruing | $ | — |  | $ | 1,184 |  | $ | 466 |  | $ | 416 |  | $ | 3 |  | $ | 698 |  | $ | — |  | $ | 2,767 |
(1) Consumer credit products are not included in the table as they are evaluated under a separate methodology for allowance for credit loss purposes that considers the overall Program structure. Refer to the Company’s most recent audited financial statements for additional information on these Programs.
Impaired Loans and Leases | Information on impaired loans and leases, all of which are deemed to be collateral dependent and are evaluated individually for the ACL, as of December 31, 2020 was as follows:
(Dollars in Thousands) | December 31, 2020
National Lending |
Term lending | $ | 12,879 |
Asset based lending | 908 |
Factoring | 842 |
Lease financing | 2,420 |
SBA/USDA | 600 |
Commercial finance | 17,649 |
Total National Lending | 17,649 |
Community Banking |
Commercial real estate and operating | 18,456 |
Consumer one-to-four family real estate and other | 173 |
Agricultural real estate and operating | 6,343 |
Total Community Banking | 24,972 |
Total | $ | 42,621 |
Information on impaired loans and leases as of September 30, 2020 was as follows:
(Dollars in Thousands) | Recorded Balance |  | Unpaid Principal Balance |  | Specific Allowance
Loans and leases without a specific valuation allowance |  |  |  |  |
National Lending |  |  |  |  |
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 Loans | 160 |  |  | 160 |  |  | 141 |
Total | $ | 14,378 |  |  | $ | 14,390 |  |  | $ | 5,119 |
The following table provides the average recorded investment in non-accrual loans and leases:
| Three Months Ended December 31, 2020
(Dollars in Thousands) | Average Recorded Investment |  |
National Lending |  |  |
Term lending | $ | 14,876 |  |  |
Asset based lending | 1,074 |  |  |
Factoring | 935 |  |  |
Lease financing | 3,556 |  |  |
SBA/USDA | 600 |  |  |
Commercial finance | 21,041 |  |  |
Total National Lending | 21,041 |  |  |
Community Banking |  |  |
Commercial real estate and operating | 6,539 |  |  |
Consumer one-to-four family real estate and other | 125 |  |  |
Agricultural real estate and operating | 1,769 |  |  |
Total Community Banking | 8,433 |  |  |
Total loans and leases | $ | 29,474 |  |  |
The recognized interest income on the Company's nonaccrual loans and leases during the quarter ended December 31, 2020 was not significant. The following table provides the average recorded investment in impaired loans and leases:
| Three Months Ended December 31, 2019
(Dollars in Thousands) |  | Average Recorded Investment |  | Recognized Interest Income
National Lending |  |  |  |
Term lending |  | $ | 19,537 |  |  | $ | 74 |
Asset based lending |  | 427 |  |  | — |
Factoring |  | 3,849 |  |  | — |
Lease financing |  | 3,686 |  |  | — |
SBA/USDA |  | 3,788 |  |  | — |
Commercial finance |  | 31,287 |  |  | 74 |
Other consumer finance |  | 1,551 |  |  | 35 |
Consumer finance |  | 1,551 |  |  | 35 |
Total National Lending |  | 32,838 |  |  | 109 |
Community Banking |  |  |  |
Commercial real estate and operating |  | 446 |  |  | 13 |
Consumer one-to-four family real estate and other |  | 90 |  |  | 8 |
Agricultural real estate and operating |  | 2,921 |  |  | 42 |
Total Community Banking |  | 3,457 |  |  | 63 |
Total loans and leases |  | $ | 36,295 |  |  | $ | 172 |

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