XML 176 R13.htm IDEA: XBRL DOCUMENT
v3.20.1

Allowance for Loan and Lease Losses and Reserve for Unfunded Commitments | 12 Months Ended
--- | ---
Dec. 31, 2019
Receivables [Abstract] |
Allowance for Loan and Lease Losses and Reserve for Unfunded Commitments | Note 6—Allowance for Loan and Lease Losses and Reserve for Unfunded Commitments Loans and leases considered for inclusion in the allowance for loan and lease losses include acquired non-impaired loans and leases, those acquired impaired loans with credit deterioration after acquisition, and originated loans and leases. Although all acquired loans and leases are included in the following table, only those with credit deterioration subsequent to acquisition date are actually included in the allowance for loan and lease losses. The following tables summarize the balance and activity within the allowance for loan and lease losses, the components of the allowance for loan and lease losses in terms of loans and leases individually and collectively evaluated for impairment, and corresponding loan and lease balances by type for the years ended December 31, 2019, 2018, and 2017 are as follows:
2019 |  | Commercial Real Estate |  |  | Residential Real Estate |  |  | Construction, Land Development, and Other Land |  |  | Commercial and Industrial |  |  | Installment and Other |  |  | Lease Financing Receivables |  |  | Total |
Allowance for loan and lease losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 7,540 |  |  | $ | 1,751 |  |  | $ | 466 |  |  | $ | 12,932 |  |  | $ | 49 |  |  | $ | 2,463 |  |  | $ | 25,201 |
Provision |  |  | 4,805 |  |  |  | 67 |  |  |  | 144 |  |  |  | 14,460 |  |  |  | 15 |  |  |  | 1,217 |  |  |  | 20,708 |
Charge-offs |  |  | (4,950 | ) |  |  | (113 | ) |  |  | — |  |  |  | (8,171 | ) |  |  | (16 | ) |  |  | (2,609 | ) |  |  | (15,859 | )
Recoveries |  |  | 570 |  |  |  | 285 |  |  |  | — |  |  |  | 156 |  |  |  | 2 |  |  |  | 873 |  |  |  | 1,886 |
Ending balance |  | $ | 7,965 |  |  | $ | 1,990 |  |  | $ | 610 |  |  | $ | 19,377 |  |  | $ | 50 |  |  | $ | 1,944 |  |  | $ | 31,936 |
Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 2,614 |  |  | $ | 124 |  |  | $ | — |  |  | $ | 7,952 |  |  | $ | — |  |  | $ | — |  |  | $ | 10,690 |
Collectively evaluated for impairment |  |  | 4,414 |  |  |  | 1,191 |  |  |  | 584 |  |  |  | 10,287 |  |  |  | 50 |  |  |  | 1,944 |  |  |  | 18,470 |
Loans acquired with deteriorated credit quality |  |  | 937 |  |  |  | 675 |  |  |  | 26 |  |  |  | 1,138 |  |  |  | — |  |  |  | — |  |  |  | 2,776 |
Total allowance for loan and lease losses |  | $ | 7,965 |  |  | $ | 1,990 |  |  | $ | 610 |  |  | $ | 19,377 |  |  | $ | 50 |  |  | $ | 1,944 |  |  | $ | 31,936 |
2019 |  | Commercial Real Estate |  |  | Residential Real Estate |  |  | Construction, Land Development, and Other Land |  |  | Commercial and Industrial |  |  | Installment and Other |  |  | Lease Financing Receivables |  |  | Total |
Loans and leases ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 26,396 |  |  | $ | 2,398 |  |  | $ | 2,644 |  |  | $ | 37,303 |  |  | $ | — |  |  | $ | — |  |  | $ | 68,741 |
Collectively evaluated for impairment |  |  | 1,114,232 |  |  |  | 609,201 |  |  |  | 270,640 |  |  |  | 1,277,353 |  |  |  | 6,316 |  |  |  | 180,510 |  |  |  | 3,458,252 |
Loans acquired with deteriorated credit quality |  |  | 135,914 |  |  |  | 100,223 |  |  |  | 5,373 |  |  |  | 16,909 |  |  |  | 249 |  |  |  | — |  |  |  | 258,668 |
Total loans and leases |  | $ | 1,276,542 |  |  | $ | 711,822 |  |  | $ | 278,657 |  |  | $ | 1,331,565 |  |  | $ | 6,565 |  |  | $ | 180,510 |  |  | $ | 3,785,661 |
Note 6—Allowance for Loan and Lease Losses and Reserve for Unfunded Commitments (continued)
2018 |  | Commercial Real Estate |  |  | Residential Real Estate |  |  | Construction, Land Development, and Other Land |  |  | Commercial and Industrial |  |  | Installment and Other |  |  | Lease Financing Receivables |  |  | Total |
Allowance for loan and lease losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 4,794 |  |  | $ | 1,638 |  |  | $ | 222 |  |  | $ | 7,418 |  |  | $ | 41 |  |  | $ | 2,593 |  |  | $ | 16,706 |
Provision |  |  | 4,543 |  |  |  | 113 |  |  |  | 662 |  |  |  | 12,089 |  |  |  | 68 |  |  |  | 1,320 |  |  |  | 18,795 |
Charge-offs |  |  | (1,865 | ) |  |  | — |  |  |  | (418 | ) |  |  | (6,944 | ) |  |  | (60 | ) |  |  | (2,517 | ) |  |  | (11,804 | )
Recoveries |  |  | 68 |  |  |  | — |  |  |  | — |  |  |  | 369 |  |  |  | — |  |  |  | 1,067 |  |  |  | 1,504 |
Ending balance |  | $ | 7,540 |  |  | $ | 1,751 |  |  | $ | 466 |  |  | $ | 12,932 |  |  | $ | 49 |  |  | $ | 2,463 |  |  | $ | 25,201 |
Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 2,191 |  |  | $ | 61 |  |  | $ | — |  |  | $ | 4,397 |  |  | $ | — |  |  | $ | — |  |  | $ | 6,649 |
Collectively evaluated for impairment |  |  | 4,105 |  |  |  | 1,323 |  |  |  | 466 |  |  |  | 7,413 |  |  |  | 47 |  |  |  | 2,463 |  |  |  | 15,817 |
Loans acquired with deteriorated credit quality |  |  | 1,244 |  |  |  | 367 |  |  |  | — |  |  |  | 1,122 |  |  |  | 2 |  |  |  | — |  |  |  | 2,735 |
Total allowance for loan and lease losses |  | $ | 7,540 |  |  | $ | 1,751 |  |  | $ | 466 |  |  | $ | 12,932 |  |  | $ | 49 |  |  | $ | 2,463 |  |  | $ | 25,201 |
2018 |  | Commercial Real Estate |  |  | Residential Real Estate |  |  | Construction, Land Development, and Other Land |  |  | Commercial and Industrial |  |  | Installment and Other |  |  | Lease Financing Receivables |  |  | Total |
Loans and leases ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 11,983 |  |  | $ | 2,137 |  |  | $ | — |  |  | $ | 21,794 |  |  | $ | — |  |  | $ | — |  |  | $ | 35,914 |
Collectively evaluated for impairment |  |  | 1,102,816 |  |  |  | 588,831 |  |  |  | 181,570 |  |  |  | 1,110,386 |  |  |  | 13,314 |  |  |  | 191,253 |  |  |  | 3,188,170 |
Loans acquired with deteriorated credit quality |  |  | 146,808 |  |  |  | 113,934 |  |  |  | 3,779 |  |  |  | 12,617 |  |  |  | 404 |  |  |  | — |  |  |  | 277,542 |
Total loans and leases |  | $ | 1,261,607 |  |  | $ | 704,902 |  |  | $ | 185,349 |  |  | $ | 1,144,797 |  |  | $ | 13,718 |  |  | $ | 191,253 |  |  | $ | 3,501,626 |
2017 |  | Commercial Real Estate |  |  | Residential Real Estate |  |  | Construction, Land Development, and Other Land |  |  | Commercial and Industrial |  |  | Installment and Other |  |  | Lease Financing Receivables |  |  | Total |
Allowance for loan and lease losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 1,945 |  |  | $ | 2,483 |  |  | $ | 742 |  |  | $ | 4,196 |  |  | $ | 334 |  |  | $ | 1,223 |  |  | $ | 10,923 |
Provision (release) |  |  | 4,343 |  |  |  | (405 | ) |  |  | (520 | ) |  |  | 6,058 |  |  |  | 34 |  |  |  | 3,143 |  |  |  | 12,653 |
Charge-offs |  |  | (1,494 | ) |  |  | (440 | ) |  |  | — |  |  |  | (2,836 | ) |  |  | (327 | ) |  |  | (3,099 | ) |  |  | (8,196 | )
Recoveries |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,326 |  |  |  | 1,326 |
Ending balance |  | $ | 4,794 |  |  | $ | 1,638 |  |  | $ | 222 |  |  | $ | 7,418 |  |  | $ | 41 |  |  | $ | 2,593 |  |  | $ | 16,706 |
Ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 1,101 |  |  | $ | 158 |  |  | $ | — |  |  | $ | 2,692 |  |  | $ | 14 |  |  | $ | — |  |  | $ | 3,965 |
Collectively evaluated for impairment |  |  | 1,765 |  |  |  | 1,047 |  |  |  | 145 |  |  |  | 3,308 |  |  |  | 9 |  |  |  | 2,593 |  |  |  | 8,867 |
Loans acquired with deteriorated credit quality |  |  | 1,928 |  |  |  | 433 |  |  |  | 77 |  |  |  | 1,418 |  |  |  | 18 |  |  |  | — |  |  |  | 3,874 |
Total allowance for loan and lease losses |  | $ | 4,794 |  |  | $ | 1,638 |  |  | $ | 222 |  |  | $ | 7,418 |  |  | $ | 41 |  |  | $ | 2,593 |  |  | $ | 16,706 |
Note 6—Allowance for Loan and Lease Losses and Reserve for Unfunded Commitments (continued)
2017 |  | Commercial Real Estate |  |  | Residential Real Estate |  |  | Construction, Land Development, and Other Land |  |  | Commercial and Industrial |  |  | Installment and Other |  |  | Lease Financing Receivables |  |  | Total |
Loans and leases ending balance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 13,884 |  |  | $ | 2,429 |  |  | $ | — |  |  | $ | 14,784 |  |  | $ | 14 |  |  | $ | — |  |  | $ | 31,111 |
Collectively evaluated for impairment |  |  | 711,097 |  |  |  | 430,227 |  |  |  | 99,483 |  |  |  | 496,446 |  |  |  | 3,752 |  |  |  | 177,686 |  |  |  | 1,918,691 |
Loans acquired with deteriorated credit quality |  |  | 166,712 |  |  |  | 144,562 |  |  |  | 5,946 |  |  |  | 10,008 |  |  |  | 462 |  |  |  | — |  |  |  | 327,690 |
Total loans and leases |  | $ | 891,693 |  |  | $ | 577,218 |  |  | $ | 105,429 |  |  | $ | 521,238 |  |  | $ | 4,228 |  |  | $ | 177,686 |  |  | $ | 2,277,492 |
The Company increased the allowance for loan and lease losses by $6.7 million, $8.5 million, and $5.8 million for the years ended December 31, 2019, 2018, and 2017, respectively. For acquired impaired loans, the Company increased the allowance for loan and lease losses by $41,000 for the year ended December 31, 2019, decreased the allowance for loan and lease losses by $1.1 million for the year ended December 31, 2018, and increased the allowance for loan and lease losses by $2.3 million for the year ended December 31, 2017. For loans individually evaluated for impairment, the Company increased the allowance for loan and lease losses by $4.0 million, $2.7 million, and $2.9 million for the years ended December 31, 2019, 2018, and 2017, respectively. For loans collectively evaluated for impairment, the Company increased the allowance for loan and lease losses by $2.7 million, $7.0 million, and $572,000 for the years ended December 31, 2019, 2018 and 2017, respectively. The following tables summarize the recorded investment, unpaid principal balance, related allowance, average recorded investment, and interest income recognized for loans and leases considered impaired as of December 31, 2019, 2018, and 2017, which excludes acquired impaired loans:
2019 |  | Recorded Investment |  |  | Unpaid Principal Balance |  |  | Related Allowance |  |  | Average Recorded Investment |  |  | Interest Income Recognized |
With no related allowance recorded |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  | $ | 16,556 |  |  | $ | 19,808 |  |  | $ | — |  |  | $ | 11,218 |  |  | $ | 1,257 |
Residential real estate |  |  | 2,165 |  |  |  | 2,253 |  |  |  | — |  |  |  | 2,285 |  |  |  | 192 |
Construction, land development, and other land |  |  | 2,644 |  |  |  | 3,000 |  |  |  | — |  |  |  | 220 |  |  |  | 191 |
Commercial and industrial |  |  | 19,211 |  |  |  | 20,398 |  |  |  | — |  |  |  | 14,137 |  |  |  | 1,487 |
With an allowance recorded |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  | 9,840 |  |  |  | 10,691 |  |  |  | 2,614 |  |  |  | 8,863 |  |  |  | 711 |
Residential real estate |  |  | 233 |  |  |  | 233 |  |  |  | 124 |  |  |  | 195 |  |  |  | 7 |
Commercial and industrial |  |  | 18,092 |  |  |  | 19,285 |  |  |  | 7,952 |  |  |  | 14,989 |  |  |  | 1,010 |
Total impaired loans |  | $ | 68,741 |  |  | $ | 75,668 |  |  | $ | 10,690 |  |  | $ | 51,907 |  |  | $ | 4,855 |
Note 6—Allowance for Loan and Lease Losses and Reserve for Unfunded Commitments (continued)
2018 |  | Recorded Investment |  |  | Unpaid Principal Balance |  |  | Related Allowance |  |  | Average Recorded Investment |  |  | Interest Income Recognized |
With no related allowance recorded |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  | $ | 6,110 |  |  | $ | 7,693 |  |  | $ | — |  |  | $ | 8,968 |  |  | $ | 590 |
Residential real estate |  |  | 1,886 |  |  |  | 1,858 |  |  |  | — |  |  |  | 1,917 |  |  |  | 43 |
Commercial and industrial |  |  | 11,193 |  |  |  | 13,961 |  |  |  | — |  |  |  | 8,680 |  |  |  | 483 |
With an allowance recorded |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  | 5,873 |  |  |  | 6,313 |  |  |  | 2,191 |  |  |  | 5,328 |  |  |  | 270 |
Residential real estate |  |  | 251 |  |  |  | 253 |  |  |  | 61 |  |  |  | 311 |  |  |  | 4 |
Commercial and industrial |  |  | 10,601 |  |  |  | 11,153 |  |  |  | 4,397 |  |  |  | 9,472 |  |  |  | 749 |
Installment and other |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 11 |  |  |  | — |
Total impaired loans |  | $ | 35,914 |  |  | $ | 41,231 |  |  | $ | 6,649 |  |  | $ | 34,687 |  |  | $ | 2,139 |
2017 |  | Recorded Investment |  |  | Unpaid Principal Balance |  |  | Related Allowance |  |  | Average Recorded Investment |  |  | Interest Income Recognized |
With no related allowance recorded |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  | $ | 11,425 |  |  | $ | 12,936 |  |  | $ | — |  |  | $ | 10,482 |  |  | $ | 525 |
Residential real estate |  |  | 2,075 |  |  |  | 2,046 |  |  |  | — |  |  |  | 1,781 |  |  |  | 72 |
Construction, land development and other land |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 295 |  |  |  | 2 |
Commercial and industrial |  |  | 5,470 |  |  |  | 6,774 |  |  |  | — |  |  |  | 2,875 |  |  |  | 265 |
With an allowance recorded |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  | 2,459 |  |  |  | 2,634 |  |  |  | 1,101 |  |  |  | 1,988 |  |  |  | 187 |
Residential real estate |  |  | 354 |  |  |  | 351 |  |  |  | 158 |  |  |  | 422 |  |  |  | 6 |
Construction, land development and other land |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 14 |  |  |  | — |
Commercial and industrial |  |  | 9,314 |  |  |  | 9,724 |  |  |  | 2,692 |  |  |  | 3,460 |  |  |  | 486 |
Installment and other |  |  | 14 |  |  |  | 14 |  |  |  | 14 |  |  |  | 162 |  |  |  | 12 |
Total impaired loans |  | $ | 31,111 |  |  | $ | 34,479 |  |  | $ | 3,965 |  |  | $ | 21,479 |  |  | $ | 1,555 |
For purposes of these tables, the unpaid principal balance represents the outstanding contractual balance. Impaired loans include loans that are individually evaluated for impairment as well as troubled debt restructurings for all loan categories. The sum of non‑accrual loans and loans past due 90 days still on accrual will differ from the total impaired loan amount. The Bank’s credit risk rating methodology assigns risk ratings from 1 to 10, where a higher rating represents higher risk. The risk rating categories are described by the following groupings: Pass—Ratings 1‑4 define the risk levels of borrowers and guarantors that offer a minimal to an acceptable level of risk. Watch—A watch asset (rating of 5) has credit exposure that presents higher than average risk and warrants greater than routine attention by Bank personnel due to conditions affecting the borrower, the borrower’s industry or the economic environment. Special Mention—A special mention asset (rating of 6) has potential weaknesses that deserve management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the asset or in the Company’s credit position at some future date. Substandard Accrual—A substandard accrual asset (rating of 7) has well‑defined weakness or weaknesses in cash flow and collateral coverage resulting in a distinct possibility that the Company will sustain some loss if the deficiencies are not corrected. This classification may be used in limited cases, where despite credit severity, the borrower is current on payments and there is an agreed plan for credit remediation. Substandard Non‑Accrual—A substandard asset (rating of 8) has well‑defined weakness or weaknesses in cash flow and collateral coverage resulting in the distinct possibility that the Company will sustain some loss if the deficiencies are not corrected. Note 6—Allowance for Loan and Lease Losses and Reserve for Unfunded Commitments (continued) Doubtful—A doubtful asset (rating of 9) has all the weaknesses inherent in one classified substandard with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions and values, highly questionable and improbable. Loss—A loss asset (rating of 10) is considered uncollectible and of such little value that its continuance as a realizable asset is not warranted. The following tables summarize the risk rating categories of the loans and leases considered for inclusion in the allowance for loan and lease losses calculation, excluding acquired impaired loans, as of December 31, 2019 and 2018:
2019 |  | Commercial Real Estate |  |  | Residential Real Estate |  |  | Construction, Land Development, and Other Land |  |  | Commercial and Industrial |  |  | Installment and Other |  |  | Lease Financing Receivables |  |  | Total |
Pass |  | $ | 984,881 |  |  | $ | 584,363 |  |  | $ | 247,775 |  |  | $ | 1,087,856 |  |  | $ | 6,013 |  |  | $ | 177,696 |  |  | $ | 3,088,584 |
Watch |  |  | 99,803 |  |  |  | 21,856 |  |  |  | 18,181 |  |  |  | 159,282 |  |  |  | 302 |  |  |  | 8 |  |  |  | 299,432 |
Special Mention |  |  | 27,484 |  |  |  | 3,648 |  |  |  | 4,684 |  |  |  | 26,944 |  |  |  | — |  |  |  | 1,799 |  |  |  | 64,559 |
Substandard |  |  | 28,460 |  |  |  | 1,732 |  |  |  | 2,644 |  |  |  | 40,574 |  |  |  | 1 |  |  |  | 728 |  |  |  | 74,139 |
Doubtful |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 279 |  |  |  | 279 |
Loss |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 1,140,628 |  |  | $ | 611,599 |  |  | $ | 273,284 |  |  | $ | 1,314,656 |  |  | $ | 6,316 |  |  | $ | 180,510 |  |  | $ | 3,526,993 |
2018 |  | Commercial Real Estate |  |  | Residential Real Estate |  |  | Construction, Land Development, and Other Land |  |  | Commercial and Industrial |  |  | Installment and Other |  |  | Lease Financing Receivables |  |  | Total |
Pass |  | $ | 1,009,041 |  |  | $ | 553,665 |  |  | $ | 147,123 |  |  | $ | 962,291 |  |  | $ | 9,997 |  |  | $ | 188,314 |  |  | $ | 2,870,431 |
Watch |  |  | 76,276 |  |  |  | 29,522 |  |  |  | 31,376 |  |  |  | 112,996 |  |  |  | 3,302 |  |  |  | 80 |  |  |  | 253,552 |
Special Mention |  |  | 17,602 |  |  |  | 5,656 |  |  |  | 3,071 |  |  |  | 34,314 |  |  |  | — |  |  |  | 1,794 |  |  |  | 62,437 |
Substandard |  |  | 11,880 |  |  |  | 2,125 |  |  |  | — |  |  |  | 22,579 |  |  |  | 15 |  |  |  | 818 |  |  |  | 37,417 |
Doubtful |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 247 |  |  |  | 247 |
Loss |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 1,114,799 |  |  | $ | 590,968 |  |  | $ | 181,570 |  |  | $ | 1,132,180 |  |  | $ | 13,314 |  |  | $ | 191,253 |  |  | $ | 3,224,084 |
The following tables summarize contractual delinquency information for acquired non-impaired and originated loans and leases by category as of December 31, 2019 and 2018:
2019 |  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | Greater than 90 Days and Accruing |  |  | Non- accrual |  |  | Total Past Due |  |  | Current |  |  | Total |
Commercial real estate |  | $ | 14,269 |  |  | $ | 5,153 |  |  | $ | — |  |  | $ | 12,274 |  |  | $ | 31,696 |  |  | $ | 1,108,932 |  |  | $ | 1,140,628 |
Residential real estate |  |  | 3,187 |  |  |  | 460 |  |  |  | — |  |  |  | 1,371 |  |  |  | 5,018 |  |  |  | 606,581 |  |  |  | 611,599 |
Construction, land development, and other land |  |  | — |  |  |  | 4,460 |  |  |  | — |  |  |  | — |  |  |  | 4,460 |  |  |  | 268,824 |  |  |  | 273,284 |
Commercial and industrial |  |  | 7,789 |  |  |  | 3,594 |  |  |  | — |  |  |  | 22,151 |  |  |  | 33,534 |  |  |  | 1,281,122 |  |  |  | 1,314,656 |
Installment and other |  |  | 133 |  |  |  | 2 |  |  |  | — |  |  |  | 1 |  |  |  | 136 |  |  |  | 6,180 |  |  |  | 6,316 |
Lease financing receivables |  |  | 585 |  |  |  | 532 |  |  |  | — |  |  |  | 475 |  |  |  | 1,592 |  |  |  | 178,918 |  |  |  | 180,510 |
Total |  | $ | 25,963 |  |  | $ | 14,201 |  |  | $ | — |  |  | $ | 36,272 |  |  | $ | 76,436 |  |  | $ | 3,450,557 |  |  | $ | 3,526,993 |
Note 6—Allowance for Loan and Lease Losses and Reserve for Unfunded Commitments (continued)
2018 |  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | Greater than 90 Days and Accruing |  |  | Non- accrual |  |  | Total Past Due |  |  | Current |  |  | Total |
Commercial real estate |  | $ | 6,659 |  |  | $ | 2,145 |  |  | $ | — |  |  | $ | 9,484 |  |  | $ | 18,288 |  |  | $ | 1,096,511 |  |  | $ | 1,114,799 |
Residential real estate |  |  | 4,488 |  |  |  | 711 |  |  |  | — |  |  |  | 1,815 |  |  |  | 7,014 |  |  |  | 583,954 |  |  |  | 590,968 |
Construction, land development, and other land |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 181,570 |  |  |  | 181,570 |
Commercial and industrial |  |  | 5,829 |  |  |  | 1,376 |  |  |  | — |  |  |  | 13,932 |  |  |  | 21,137 |  |  |  | 1,111,043 |  |  |  | 1,132,180 |
Installment and other |  |  | 1,932 |  |  |  | 4 |  |  |  | — |  |  |  | 12 |  |  |  | 1,948 |  |  |  | 11,366 |  |  |  | 13,314 |
Lease financing receivables |  |  | 789 |  |  |  | 530 |  |  |  | — |  |  |  | 591 |  |  |  | 1,910 |  |  |  | 189,343 |  |  |  | 191,253 |
Total |  | $ | 19,697 |  |  | $ | 4,766 |  |  | $ | — |  |  | $ | 25,834 |  |  | $ | 50,297 |  |  | $ | 3,173,787 |  |  | $ | 3,224,084 |
Trouble debt restructurings are granted due to borrower financial difficulty and provide for a modification of loan repayment terms. TDRs are treated in the same manner as impaired loans for purposes of calculating the allowance for loan and lease losses. The tables below present TDRs by loan category as of December 31, 2019, 2018, and 2017. Refer to Note 1—Summary of Significant Accounting Policies for the accounting policy for TDRs.
2019 |  | Number of Loans |  |  | Pre-Modification Outstanding Recorded Investment |  |  | Post-Modification Outstanding Recorded Investment |  |  | Charge-offs |  |  | Specific Reserves |
Accruing: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  | 5 |  |  | $ | 1,451 |  |  | $ | 1,451 |  |  | $ | — |  |  | $ | 223 |
Commercial and industrial |  |  | 2 |  |  |  | 129 |  |  |  | 129 |  |  |  | — |  |  |  | 118 |
Residential real estate |  |  | 2 |  |  |  | 191 |  |  |  | 191 |  |  |  | — |  |  |  | — |
Total accruing |  |  | 9 |  |  |  | 1,771 |  |  |  | 1,771 |  |  |  | — |  |  |  | 341 |
Non-accruing: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  | 6 |  |  |  | 2,777 |  |  |  | 2,600 |  |  |  | 177 |  |  |  | 513 |
Commercial and industrial |  |  | 11 |  |  |  | 8,048 |  |  |  | 6,096 |  |  |  | 1,952 |  |  |  | 1,312 |
Residential real estate |  |  | 1 |  |  |  | 104 |  |  |  | 104 |  |  |  | — |  |  |  | — |
Total non-accruing |  |  | 18 |  |  |  | 10,929 |  |  |  | 8,800 |  |  |  | 2,129 |  |  |  | 1,825 |
Total troubled debt restructurings |  |  | 27 |  |  | $ | 12,700 |  |  | $ | 10,571 |  |  | $ | 2,129 |  |  | $ | 2,166 |
2018 |  | Number of Loans |  |  | Pre-Modification Outstanding Recorded Investment |  |  | Post-Modification Outstanding Recorded Investment |  |  | Charge-offs |  |  | Specific Reserves |
Accruing: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  | 4 |  |  | $ | 1,508 |  |  | $ | 1,508 |  |  | $ | — |  |  | $ | 113 |
Commercial and industrial |  |  | 2 |  |  |  | 191 |  |  |  | 191 |  |  |  | — |  |  |  | 100 |
Residential real estate |  |  | 1 |  |  |  | 114 |  |  |  | 114 |  |  |  | — |  |  |  | — |
Total accruing |  |  | 7 |  |  |  | 1,813 |  |  |  | 1,813 |  |  |  | — |  |  |  | 213 |
Non-accruing: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  | 9 |  |  |  | 2,512 |  |  |  | 2,471 |  |  |  | 41 |  |  |  | 743 |
Commercial and industrial |  |  | 6 |  |  |  | 6,714 |  |  |  | 4,843 |  |  |  | 1,871 |  |  |  | 1,290 |
Total non-accruing |  |  | 15 |  |  |  | 9,226 |  |  |  | 7,314 |  |  |  | 1,912 |  |  |  | 2,033 |
Total troubled debt restructurings |  |  | 22 |  |  | $ | 11,039 |  |  | $ | 9,127 |  |  | $ | 1,912 |  |  | $ | 2,246 |
Note 6—Allowance for Loan and Lease Losses and Reserve for Unfunded Commitments (continued)
2017 |  | Number of Loans |  |  | Pre-Modification Outstanding Recorded Investment |  |  | Post-Modification Outstanding Recorded Investment |  |  | Charge-offs |  |  | Specific Reserves |
Accruing: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  | 3 |  |  | $ | 912 |  |  | $ | 912 |  |  | $ | — |  |  | $ | — |
Residential real estate |  |  | 1 |  |  |  | 149 |  |  |  | 149 |  |  |  | — |  |  |  | — |
Total accruing |  |  | 4 |  |  |  | 1,061 |  |  |  | 1,061 |  |  |  | — |  |  |  | — |
Non-accruing: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  |  | 2 |  |  |  | 743 |  |  |  | 743 |  |  |  | — |  |  |  | 111 |
Commercial and industrial |  |  | 3 |  |  |  | 1,246 |  |  |  | 759 |  |  |  | 487 |  |  |  | 246 |
Residential real estate |  |  | 1 |  |  |  | 67 |  |  |  | 67 |  |  |  | — |  |  |  | — |
Total non-accruing |  |  | 6 |  |  |  | 2,056 |  |  |  | 1,569 |  |  |  | 487 |  |  |  | 357 |
Total troubled debt restructurings |  |  | 10 |  |  | $ | 3,117 |  |  | $ | 2,630 |  |  | $ | 487 |  |  | $ | 357 |
In addition, there was a $500,000 commitment outstanding on troubled debt restructurings at December 31, 2019 and 2018. There were no commitments outstanding on troubled debt restructurings at December 31, 2017. Loans modified as troubled debt restructurings that occurred during the years ended December 31, 2019, 2018, and 2017:
|  | For the Year Ended |
|  | December 31, |
|  | 2019 |  |  | 2018 |  |  | 2017 |
Accruing: |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 1,813 |  |  | $ | 1,061 |  |  | $ | 602 |
Additions |  |  | 113 |  |  |  | 37 |  |  |  | 1,017 |
Net payments |  |  | (940 | ) |  |  | (86 | ) |  |  | (144 | )
Net transfers from (to) non-accrual |  |  | 785 |  |  |  | 801 |  |  |  | (414 | )
Ending balance |  |  | 1,771 |  |  |  | 1,813 |  |  |  | 1,061 |
Non-accruing: |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  |  | 7,314 |  |  |  | 1,569 |  |  |  | 552 |
Additions |  |  | 5,254 |  |  |  | 8,408 |  |  |  | 681 |
Net payments |  |  | (2,310 | ) |  |  | (1,718 | ) |  |  | (78 | )
Charge-offs |  |  | (673 | ) |  |  | (144 | ) |  |  | — |
Net transfers from (to) accrual |  |  | (785 | ) |  |  | (801 | ) |  |  | 414 |
Ending balance |  |  | 8,800 |  |  |  | 7,314 |  |  |  | 1,569 |
Total troubled debt restructurings |  | $ | 10,571 |  |  | $ | 9,127 |  |  | $ | 2,630 |
Troubled debt restructurings that subsequently defaulted within twelve months of the restructure date during the years ended December 31, 2019, 2018, and 2017 had a recorded investment of $348,000, $340,000, and $144,000, respectively. The reserve for unfunded commitments was $1.2 million at December 31, 2019 and 2018. During the year ended December 31, 2019, the Company released provision for unfunded commitments of $80,000. During the years ended December 31, 2018 and 2017, the provisions for unfunded commitments were $317,000 and $162,000, respectively. There were no charge‑offs or recoveries related to the reserve for unfunded commitments during the periods.

X
- Definition The entire disclosure for allowance for credit losses. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -URI http://asc.fasb.org/topic&trid=2196771 + Details
Name: | us-gaap_AllowanceForCreditLossesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_ReceivablesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration