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LOANS AND LEASES, NET (Tables)

6 Months Ended

Mar. 31, 2021

Loans and Leases Receivable Disclosure [Abstract]

Schedule of Loans Receivable

Loans and leases consist of the following:

(Dollars in Thousands)			March 31, 2021						September 30, 2020
National Lending
Term lending			$	891,414					$	805,323
Asset based lending			248,735						182,419
Factoring			277,612						281,173
Lease financing			308,169						281,084
Insurance premium finance			344,841						337,940
SBA/USDA			331,917						318,387
Other commercial finance			103,234						101,658
Commercial finance			2,505,922						2,307,984
Consumer credit products			104,842						89,809
Other consumer finance			130,822						134,342
Consumer finance			235,664						224,151
Tax services			225,921						3,066
Warehouse finance			332,456						293,375
Total National Lending			3,299,963						2,828,576
Community Banking
Commercial real estate and operating			335,587						457,371
Consumer one-to-four family real estate and other			4,567						16,486
Agricultural real estate and operating			7,911						11,707
Total Community Banking			348,065						485,564
Total loans and leases			3,648,028						3,314,140
Net deferred loan origination costs (fees)			9,503						8,625
Total gross loans and leases			3,657,531						3,322,765
Allowance for credit losses			(98,892)						(56,188)
Total loans and leases, net			$	3,558,639					$	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 and six months ended were as follows:

			Three Months Ended March 31,												Six Months Ended March 31,
(Dollars in Thousands)			2021						2020						2021						2020
Loans Purchased
Loans held for investment:
Total National Lending			$	33,605					$	89,424					$	96,236					$	103,888
Total Community Banking			548						9,440						2,847						13,789
Total purchases			$	34,153					$	98,864					$	99,083					$	117,677
Loans Sold
Loans held for sale:
Total National Lending			$	24,382					$	17,255					$	346,246					$	160,290
Total Community Banking			—						271,681						129,788						271,681
Loans held for investment:
Total Community Banking			—						—						—						3,099
Total sales			$	24,382					$	288,936					$	476,034					$	435,070

Sales-type Lease, Lease Income

The net investment in direct financing and sales-type leases was comprised of the following:

(Dollars in Thousands)			March 31, 2021						September 30, 2020
Carrying amount			$	327,238					$	299,487
Unguaranteed residual assets			17,835						17,203
Unamortized initial direct costs			2,247						2,078
Unearned income			(36,904)						(35,606)
Total net investment in direct financing and sales-type leases			$	310,416					$	283,162

Operating Lease, Lease Income

The components of total lease income were as follows:

			Three Months Ended March 31,												Six Months Ended March 31,
(Dollars in Thousands)			2021						2020						2021						2020
Interest income - loans and leases
Interest income on net investments in direct financing and sales-type leases			$	6,116					$	4,375					$	11,435					$	8,462
Leasing and equipment finance noninterest income
Lease income from operating lease payments			9,735						11,263						19,776						22,466
Profit (loss) recorded on commencement date on sales-type leases			59						16						130						487
Other(1)			1,687						1,831						1,756						2,581
Total leasing and equipment finance noninterest income			11,481						13,110						21,662						25,534
Total lease income			$	17,597					$	17,485					$	33,097					$	33,996

(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)			March 31, 2021
Remaining in 2021			$	63,369
2022			108,413
2023			79,701
2024			47,563
2025			20,468
Thereafter			7,724
Equipment under leases not yet commenced			—
Total undiscounted future minimum lease payments receivable for direct financing and sales-type leases			327,238
Third-party residual value guarantees			—
Total carrying amount of direct financing and sales-type lease			$	327,238

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 was as follows:

			Three Months Ended March 31, 2021
(Dollars in Thousands)			Beginning Balance						Provision (Recovery) for Credit Losses(2)						Charge-offs						Recoveries						Ending Balance
Allowance for credit losses:
National Lending
Term lending			$	28,220					$	1,396					$	(2,477)					$	176					$	27,315
Asset based lending			1,809						539						(599)						—						1,749
Factoring			3,719						(545)						—						36						3,210
Lease financing			6,784						420						(471)						130						6,863
Insurance premium finance			1,285						103						(149)						87						1,326
SBA/USDA			3,164						136						—						—						3,300
Other commercial finance			479						62						—						—						541
Commercial finance			45,460						2,111						(3,696)						429						44,304
Consumer credit products			835						155						—						—						990
Other consumer finance			10,176						266						(419)						70						10,093
Consumer finance			11,011						421						(419)						70						11,083
Tax services			1,412						27,680						—						54						29,146
Warehouse finance			319						13						—						—						332
Total National Lending			58,202						30,225						(4,115)						553						84,865
Community Banking
Commercial real estate and operating			14,121						(22)						(134)						—						13,965
Consumer one-to-four family real estate and other			19						(2)						—						—						17
Agricultural real estate and operating			47						(2)						—						—						45
Total Community Banking			14,187						(26)						(134)						—						14,027
Total loans and leases			72,389						30,199						(4,249)						553						98,892
Unfunded commitments(1)			688						91						—						—						779
Total			$	73,077					$	30,290					$	(4,249)					$	553					$	99,671

(1) Reserve for unfunded commitments is recognized within other liabilities on the Condensed 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.

			Six Months Ended March 31, 2021
(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					$	7,422					$	(5,789)					$	472					$	27,315
Asset based lending			1,406						164						1,378						(1,199)						—						1,749
Factoring			3,027						987						(1,961)						(1)						1,158						3,210
Lease financing			7,023						(556)						1,532						(1,347)						211						6,863
Insurance premium finance			2,129						(965)						591						(805)						376						1,326
SBA/USDA			940						2,720						(361)						—						1						3,300
Other commercial finance			182						364						(5)						—						—						541
Commercial finance			29,918						12,713						8,596						(9,141)						2,218						44,304
Consumer credit products			845						—						145						—						—						990
Other consumer finance			2,821						5,998						1,748						(637)						163						10,093
Consumer finance			3,666						5,998						1,893						(637)						163						11,083
Tax services			2						—						28,134						—						1,010						29,146
Warehouse finance			294						(1)						39						—						—						332
Total National Lending			33,880						18,710						38,662						(9,778)						3,391						84,865
Community Banking
Commercial real estate and operating			21,867						(5,616)						(2,141)						(145)						—						13,965
Consumer one-to-four family real estate and other			298						(247)						(34)						—						—						17
Agricultural real estate and operating			143						(74)						(24)						—						—						45
Total Community Banking			22,308						(5,937)						(2,199)						(145)						—						14,027
Total loans and leases			56,188						12,773						36,463						(9,923)						3,391						98,892
Unfunded commitments(1)			32						831						(84)						—						—						779
Total			$	56,220					$	13,604					$	36,379					$	(9,923)					$	3,391					$	99,671

(1) Reserve for unfunded commitments is recognized within other liabilities on the Condensed 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.

			Three Months Ended March 31, 2020
(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			$	6,750					$	5,679					$	(877)					$	95					$	11,647
Asset based lending			1,995						803						—						28						2,826
Factoring			3,548						1,231						(345)						10						4,444
Lease financing			1,695						1,043						(152)						97						2,683
Insurance premium finance			970						1,935						(789)						26						2,142
SBA/USDA			765						910						(117)						—						1,558
Other commercial finance			160						392						—						—						552
Commercial finance			15,883						11,993						(2,280)						256						25,852
Consumer credit products			1,107						(25)						—						—						1,082
Other consumer finance			4,889						(1,308)						(907)						740						3,414
Consumer finance			5,996						(1,333)						(907)						740						4,496
Tax services			1,650						19,596						—						74						21,320
Warehouse finance			269						65						—						—						334
Total National Lending			23,798						30,321						(3,187)						1,070						52,002
Community Banking
Commercial real estate and operating			4,665						5,404						—						—						10,069
Consumer one-to-four family real estate and other			1,031						1,319						—						—						2,350
Agricultural real estate and operating			682						252						—						—						934
Total Community Banking			6,378						6,975						—						—						13,353
Total			$	30,176					$	37,296					$	(3,187)					$	1,070					$	65,355

			Six Months Ended March 31, 2020
(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					$	9,081					$	(3,172)					$	205					$	11,647
Asset based lending			2,437						342						—						47						2,826
Factoring			3,261						1,489						(735)						429						4,444
Lease financing			1,275						1,546						(367)						229						2,683
Insurance premium finance			1,024						2,076						(1,074)						116						2,142
SBA/USDA			383						1,292						(117)						—						1,558
Other commercial finance			683						(131)						—						—						552
Commercial finance			14,596						15,695						(5,465)						1,026						25,852
Consumer credit products			1,044						38						—						—						1,082
Other consumer finance			5,118						(833)						(1,640)						769						3,414
Consumer finance			6,162						(795)						(1,640)						769						4,496
Tax services			—						20,507						—						813						21,320
Warehouse finance			263						71						—						—						334
Total National Lending			21,021						35,478						(7,105)						2,608						52,002
Community Banking
Commercial real estate and operating			6,208						3,861						—						—						10,069
Consumer one-to-four family real estate and other			1,053						1,297						—						—						2,350
Agricultural real estate and operating			867						67						—						—						934
Total Community Banking			8,128						5,225						—						—						13,353
Total			$	29,149					$	40,703					$	(7,105)					$	2,608					$	65,355

The following table 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 March 31, 2021			2021			2020			2019			2018			2017			Prior
Term lending
Pass			$	200,824		$	392,195		$	123,457		$	67,408		$	5,541		$	19,373		$	—		$	808,798
Watch			1,807			12,959			8,322			682			564			1,564			—			25,898
Special Mention			—			6,292			5,694			1,377			42			7,871			—			21,276
Substandard			—			4,745			23,344			4,520			142			770			—			33,521
Doubtful			58			919			601			343			—			—			—			1,921
Total			202,689			417,110			161,418			74,330			6,289			29,578			—			891,414
Asset based lending
Pass			—			—			—			—			—			—			166,247			166,247
Watch			—			—			—			—			—			—			61,887			61,887
Special Mention			—			—			—			—			—			—			16,854			16,854
Substandard			—			—			—			—			—			—			3,747			3,747
Total			—			—			—			—			—			—			248,735			248,735
Factoring
Pass			—			—			—			—			—			—			233,225			233,225
Watch			—			—			—			—			—			—			20,262			20,262
Special Mention			—			—			—			—			—			—			16,220			16,220
Substandard			—			—			—			—			—			—			7,905			7,905
Total			—			—			—			—			—			—			277,612			277,612
Lease financing
Pass			77,907			133,720			44,897			16,476			7,843			1,008			—			281,851
Watch			4,750			12,832			325			478			341			438			—			19,164
Special Mention			125			1,753			183			223			44			—			—			2,328
Substandard			—			304			3,241			887			3			—			—			4,435
Doubtful			—			118			273			—			—			—			—			391
Total			82,782			148,727			48,919			18,064			8,231			1,446			—			308,169
Insurance premium finance
Pass			292,948			50,092			23			—			—			—			—			343,063
Watch			35			301			—			—			—			—			—			336
Special Mention			1,236			107			—			—			—			—			—			1,343
Substandard			—			33			—			—			—			—			—			33
Doubtful			—			66			—			—			—			—			—			66
Total			294,219			50,599			23			—			—			—			—			344,841
SBA/USDA
Pass			97,498			155,760			24,689			22,832			9,093			7,384			—			317,256
Watch			—			6,782			643			449			1,379			952			—			10,205
Special Mention			—			—			—			1,814			—			69			—			1,883

Substandard			—			—			—			1,203			698			672			—			2,573
Total			97,498			162,542			25,332			26,298			11,170			9,077			—			331,917
Other commercial finance
Pass			—			20,603			9,259			6,305			3,801			60,162			—			100,130
Watch			642			—			—			—			857			1,327			—			2,826
Substandard			—			—			—			278			—			—			—			278
Total			642			20,603			9,259			6,583			4,658			61,489			—			103,234
Warehouse finance
Pass			—			—			—			—			—			—			332,456			332,456
Total			—			—			—			—			—			—			332,456			332,456
Total National Lending
Pass			669,178			752,369			202,325			113,022			26,278			87,926			731,928			2,583,026
Watch			7,233			32,873			9,291			1,608			3,142			4,282			82,149			140,578
Special Mention			1,361			8,153			5,876			3,414			86			7,940			33,074			59,904
Substandard			—			5,083			26,585			6,888			842			1,442			11,652			52,492
Doubtful			58			1,103			874			343			—			—			—			2,378
Total			677,830			799,581			244,951			125,275			30,348			101,590			858,803			2,838,378
Commercial real estate and operating
Pass			—			13,109			105,549			80,399			33,003			533			—			232,593
Watch			—			926			4,182			52,490			20,496			6,013			—			84,107
Special Mention			—			—			—			—			—			684			—			684
Substandard			—			300			700			16,897			—			306			—			18,203
Total			—			14,335			110,431			149,786			53,499			7,536			—			335,587
Consumer 1-4 family real estate and other
Pass			—			—			159			875			374			2,869			—			4,277
Substandard			—			—			110			—			41			139			—			290
Total			—			—			269			875			415			3,008			—			4,567
Agricultural real estate and other
Pass			—			—			85			108			—			2,586			—			2,779
Substandard			—			3,278			—			1,263			—			591			—			5,132
Total			—			3,278			85			1,371			—			3,177			—			7,911
Total Community Bank
Pass			—			13,109			105,793			81,382			33,377			5,988			—			239,649
Watch			—			926			4,182			52,490			20,496			6,013			—			84,107
Special Mention			—			—			—			—			—			684			—			684
Substandard			—			3,578			810			18,160			41			1,036			—			23,625
Total			—			17,613			110,785			152,032			53,914			13,721			—			348,065
Total Loans and Leases
Pass			669,178			765,478			308,118			194,404			59,655			93,914			731,928			2,822,675
Watch			7,233			33,799			13,473			54,098			23,638			10,295			82,149			224,685
Special Mention			1,361			8,153			5,876			3,414			86			8,624			33,074			60,588
Substandard			—			8,661			27,395			25,048			883			2,478			11,652			76,117
Doubtful			58			1,103			874			343			—			—			—			2,378
Total			$	677,830		$	817,194		$	355,736		$	277,307		$	84,262		$	115,311		$	858,803		$	3,186,443

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 March 31, 2021
Loans held for sale			$	—					$	—					$	—					$	—					$	67,635					$	67,635					$	—					$	—					$	—
National Lending
Term lending			22,074						7,628						2,592						32,294						859,120						891,414						353						14,665						15,018
Asset based lending			13						—						—						13						248,722						248,735						—						382						382
Factoring			—						—						—						—						277,612						277,612						—						35						35
Lease financing			10,216						662						3,882						14,760						293,409						308,169						2,043						2,623						4,666
Insurance premium finance			1,290						440						2,414						4,144						340,697						344,841						2,414						—						2,414
SBA/USDA			—						—						600						600						331,317						331,917						—						600						600
Other commercial finance			1,082						—						—						1,082						102,152						103,234						—						—						—
Commercial finance			34,675						8,730						9,488						52,893						2,453,029						2,505,922						4,810						18,305						23,115
Consumer credit products			1,737						3,898						2,019						7,654						97,188						104,842						243						—						243
Other consumer finance			296						264						275						835						129,987						130,822						274						—						274
Consumer finance			2,033						4,162						2,294						8,489						227,175						235,664						517						—						517
Tax services			507						—						—						507						225,414						225,921						—						—						—
Warehouse finance			—						—						—						—						332,456						332,456						—						—						—
Total National Lending			37,215						12,892						11,782						61,889						3,238,074						3,299,963						5,327						18,305						23,632
Community Banking
Commercial real estate and operating			12						—						—						12						335,575						335,587						—						17,896						17,896
Consumer one-to-four family real estate and other			—						—						49						49						4,518						4,567						—						159						159
Agricultural real estate and operating			—						—						1,769						1,769						6,142						7,911						—						1,769						1,769
Total Community Banking			12						—						1,818						1,830						346,235						348,065						—						19,824						19,824
Total loans and leases held for investment			37,227						12,892						13,600						63,719						3,584,309						3,648,028						5,327						38,129						43,456
Total loans and leases			$	37,227					$	12,892					$	13,600					$	63,719					$	3,651,944					$	3,715,663					$	5,327					$	38,129					$	43,456

			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			Nonaccrual With No ACL
March 31, 2021			2021			2020			2019			2018			2017			Prior
National Lending
Term lending			$	72		$	2,746		$	8,834		$	2,426		$	23		$	564		$	—		$	14,665		$	7,942
Asset based lending			—			—			—			—			—			—			382			382			9
Factoring			—			—			—			—			—			—			35			35			—
Lease financing			—			358			1,906			359			—			—			—			2,623			1,118
SBA/USDA			—			—			—			—			600			—			—			600			600
Commercial finance			72			3,104			10,740			2,785			623			564			417			18,305			9,669
Total National Lending			72			3,104			10,740			2,785			623			564			417			18,305			9,669
Community Banking
Commercial real estate and operating			—			300			700			16,896			—			—			—			17,896			—
Consumer one-to-four family real estate and other			—			—			110			—			41			8			—			159			159
Agricultural real estate and operating			—			—			—			1,263			—			506			—			1,769			1,769
Total Community Banking			—			300			810			18,159			41			514			—			19,824			1,928
Total nonaccrual loans and leases			$	72		$	3,404		$	11,550		$	20,944		$	664		$	1,078		$	417		$	38,129		$	11,597

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
March 31, 2021			2021			2020			2019			2018			2017			Prior
National Lending
Term lending			$	—		$	—		$	—		$	220		$	112		$	21		$	—		$	353
Lease financing			1,247			323			139			301			33			—			—			2,043
Insurance premium finance			1,313			1,101			—			—			—			—			—			2,414
Commercial finance			2,560			1,424			139			521			145			21			—			4,810
Other consumer finance			—			—			—			—			—			274			—			274
Consumer finance (1)			—			—			—			—			—			274			—			274
Total National Lending			2,560			1,424			139			521			145			295			—			5,084
Total 90 days or more delinquent and accruing			$	2,560		$	1,424		$	139		$	521		$	145		$	295		$	—		$	5,084

(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 was as follows:

(Dollars in Thousands)			March 31, 2021
National Lending
Term lending			$	13,794
Asset based lending			373
Factoring			35
Lease financing			2,389
SBA/USDA			600
Commercial finance			17,191
Consumer credit products			2,097
Consumer finance			2,097
Total National Lending			19,288
Community Banking
Commercial real estate and operating			17,896
Consumer one-to-four family real estate and other			170
Agricultural real estate and operating			4,658
Total Community Banking			22,724
Total			$	42,012

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:

			Average Recorded Investment
(Dollars in Thousands)			Three Months Ended March 31, 2021						Six Months Ended March 31, 2021
National Lending
Term lending			$	12,729					$	13,802
Asset based lending			572						823
Factoring			44						490
Lease financing			2,990						3,273
SBA/USDA			600						600
Commercial finance			16,935						18,988
Total National Lending			16,935						18,988
Community Banking
Commercial real estate and operating			18,269						12,404
Consumer one-to-four family real estate and other			161						143
Agricultural real estate and operating			1,769						1,769
Total Community Banking			20,199						14,316
Total loans and leases			$	37,134					$	33,304

The recognized interest income on the Company's nonaccrual loans and leases for the three and six months ended March 31, 2021 was not significant.

The following table provides the average recorded investment in impaired loans and leases:

			Three Months Ended March 31, 2020												Six Months Ended March 31, 2020
(Dollars in Thousands)			Average Recorded Investment						Recognized Interest Income						Average Recorded Investment						Recognized Interest Income
National Lending
Term lending			$	26,454					$	46					$	22,995					$	120
Asset based lending			350						—						389						—
Factoring			4,596						—						4,223						—
Lease financing			2,154						12						2,920						12
SBA/USDA			3,640						—						3,714						—
Commercial finance			37,194						58						34,241						132
Other consumer finance			1,775						39						1,663						73
Consumer finance			1,775						39						1,663						73
Total National Lending			38,970						97						35,904						205
Community Banking
Commercial real estate and operating			682						12						564						25
Consumer one-to-four family real estate and other			82						1						85						9
Agricultural real estate and operating			2,674						(186)						2,798						(144)
Total Community Banking			3,438						(173)						3,447						(110)
Total loans and leases			$	42,408					$	(76)					$	39,351					$	95

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