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Loan and Lease Receivables (Tables)

9 Months Ended

Sep. 30, 2021

Receivables [Abstract]

Schedule of Outstanding Loan and Lease Receivables

Outstanding loan and lease receivables as of the dates shown were categorized as follows:

		September 30,				December 31,
		2021				2020
Commercial real estate		$	1,615,875			$	1,416,731
Residential real estate			507,226				569,387
Construction, land development, and other land			340,428				231,602
Commercial and industrial			1,535,412				1,372,452
Paycheck Protection Program ("PPP")			275,619				527,044
Installment and other			1,396				1,942
Lease financing receivables			334,484				223,295
Total loans and leases			4,610,440				4,342,453
Net unamortized deferred fees and costs			(5,484	)			(5,764	)
Initial direct costs			4,272				3,846
Allowance for loan and lease losses			(60,598	)			(66,347	)
Net loans and leases		$	4,548,630			$	4,274,188

		September 30,				December 31,
		2021				2020
Lease financing receivables
Net minimum lease payments		$	337,512			$	234,472
Unguaranteed residual values			22,338				8,690
Unearned income			(25,366	)			(19,867	)
Total lease financing receivables			334,484				223,295
Initial direct costs			4,272				3,846
Lease financial receivables before allowance for    lease losses		$	338,756			$	227,141

Summary of Minimum Annual Lease Payments for Lease Financing Receivables

The minimum annual lease payments for lease financing receivables as of September 30, 2021 are summarized as follows:

		Minimum Lease Payments
2021		$	27,875
2022			110,733
2023			85,005
2024			59,682
2025			39,328
Thereafter			14,889
Total		$	337,512

Summary of Balances for Each Respective Loan and Lease Category

The following tables summarize the balances for each respective loan and lease category as of September 30, 2021 and December 31, 2020:

September 30, 2021		Originated				Acquired Impaired				Acquired Non-Impaired				Total
Commercial real estate		$	1,298,454			$	84,821			$	235,103			$	1,618,378
Residential real estate			387,578				61,893				58,283				507,754
Construction, land development, and other land			336,460				1,746				206				338,412
Commercial and industrial			1,480,076				6,651				49,678				1,536,405
Paycheck Protection Program			268,081				—				—				268,081
Installment and other			998				169				275				1,442
Lease financing receivables			331,149				—				7,607				338,756
Total loans and leases		$	4,102,796			$	155,280			$	351,152			$	4,609,228

December 31, 2020		Originated				Acquired Impaired				Acquired Non-Impaired				Total
Commercial real estate		$	1,017,587			$	108,484			$	295,599			$	1,421,670
Residential real estate			414,220				78,840				79,211				572,271
Construction, land development, and other land			226,408				4,113				212				230,733
Commercial and industrial			1,276,527				10,178				82,195				1,368,900
Paycheck Protection Program			517,815				—				—				517,815
Installment and other			1,267				202				536				2,005
Lease financing receivables			214,636				—				12,505				227,141
Total loans and leases		$	3,668,460			$	201,817			$	470,258			$	4,340,535

Summary of Outstanding Balance and Carrying Amount of All Acquired Impaired Loans

The balances do not include an allowance for loan and lease losses of $4.3 million and $6.5 million, at September 30, 2021 and December 31, 2020, respectively.

		September 30, 2021								December 31, 2020
		Unpaid Principal Balance				Carrying Value				Unpaid Principal Balance				Carrying Value
Commercial real estate		$	126,738			$	84,821			$	154,233			$	108,484
Residential real estate			108,560				61,893				126,086				78,840
Construction, land development, and other land			9,301				1,746				12,677				4,113
Commercial and industrial			12,115				6,651				15,925				10,178
Installment and other			866				169				917				202
Total acquired impaired loans		$	257,580			$	155,280			$	309,838			$	201,817

Summary of Changes in Accretable Yield for Acquired Impaired Loans

The following table summarizes the changes in accretable yield for acquired impaired loans for the three and nine months ended September 30, 2021 and 2020:

		Three Months Ended								Nine Months Ended
		September 30,								September 30,
		2021				2020				2021				2020
Beginning balance		$	24,474			$	31,868			$	27,696			$	40,009
Accretion to interest income			(3,080	)			(5,763	)			(9,896	)			(15,420	)
Reclassification from nonaccretable difference, net			1,217				5,727				4,811				7,243
Ending balance		$	22,611			$	31,832			$	22,611			$	31,832

Schedule of Unpaid Principal Balance and Carrying Value for Acquired Non-Impaired Loans and Leases

The unpaid principal balance and carrying value for acquired non-impaired loans and leases at September 30, 2021 and December 31, 2020 were as follows:

		September 30, 2021								December 31, 2020
		Unpaid Principal Balance				Carrying Value				Unpaid Principal Balance				Carrying Value
Commercial real estate		$	240,271			$	235,103			$	302,091			$	295,599
Residential real estate			58,858				58,283				80,104				79,211
Construction, land development, and other land			271				206				278				212
Commercial and industrial			51,468				49,678				84,608				82,195
Installment and other			286				275				553				536
Lease financing receivables			7,638				7,607				13,978				12,505
Total acquired non-impaired loans and leases		$	358,792			$	351,152			$	481,612			$	470,258

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Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

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Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

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