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Allowance for Credit Losses (Tables)

9 Months Ended

Sep. 30, 2020

Receivables [Abstract]

Schedule of allowance for loan and lease losses segregated by originated and acquired loan and lease portfolios and by portfolio segment

Three Months Ended September 30, 2020
(In thousands)			Commercial & Industrial						Commercial Real Estate						Residential Real Estate						Consumer and Other						Finance Leases						Total
Allowance for credit losses:
Beginning balance			$	11,113					$	24,286					$	15,012					$	1,596					$	75					$	52,082
Charge-offs			0						0						(30)						(145)						0						(175)
Recoveries			89						9						16						73						0						187
Provision (credit) for credit loss expense			(3,918)						4,264						(65)						(75)						(7)						199
Ending Balance			$	7,284					$	28,559					$	14,933					$	1,449					$	68					$	52,293

Three Months Ended September 30, 2019
(In thousands)			Commercial & Industrial						Commercial Real Estate						Residential Real Estate						Consumer and Other						Finance Leases						Total
Allowance for credit losses:
Beginning balance			$	11,543					$	21,005					$	6,897					$	1,345					$	0					$	40,790
Charge-offs			(6)						(551)						(87)						(190)						0						(834)
Recoveries			10						2						15						68						0						95
Provision (credit) for credit loss expense			(256)						2,143						(733)						166						0						1,320
Ending Balance			$	11,291					$	22,599					$	6,092					$	1,389					$	0					$	41,371

Nine Months Ended September 30, 2020
(In thousands)			Commercial & Industrial						Commercial Real Estate						Residential Real Estate						Consumer and Other						Finance Leases						Total
Allowance for credit losses:
Beginning balance, prior to adoption of ASC 326			$	10,541					$	21,608					$	6,381					$	1,362					$	0					$	39,892
Impact of adopting ASC 326			(2,008)						(5,917)						4,459						850						82						(2,534)
Charge-offs			(1)						(1,305)						(33)						(409)						0						(1,748)
Recoveries			125						40						178						195						0						538
Provision (credit) for credit loss expense			(1,373)						14,133						3,948						(549)						(14)						16,145
Ending Balance			$	7,284					$	28,559					$	14,933					$	1,449					$	68					$	52,293

Nine Months Ended September 30, 2019
(In thousands)			Commercial & Industrial						Commercial Real Estate						Residential Real Estate						Consumer and Other						Finance Leases						Total
Allowance for credit losses:
Beginning balance			$	11,272					$	23,483					$	7,345					$	1,310					$	0					$	43,410
Charge-offs			(489)						(3,949)						(131)						(571)						0						(5,140)
Recoveries			92						107						319						217						0						735
Provision (credit) for credit loss expense			416						2,958						(1,441)						433						0						2,366
Ending Balance			$	11,291					$	22,599					$	6,092					$	1,389					$	0					$	41,371

The following table presents the amortized cost basis of collateral dependent loans, which are individually evaluated to determine expected credit losses, and the related allowance for credit losses allocated to these loans:

(In thousands)			Real Estate			Business Assets			Other			Total			ACL Allocation
September 30, 2020
Commercial and Industrial			$	33		$	507		$	50		$	590		$	48
Commercial Real Estate			8,085			0			0			8,085			436
Commercial Real Estate - Agriculture			1,559			0			0			1,559			0
Residential - Mortgages			384			0			0			384			2
Total			$	10,061		$	507		$	50		$	10,618		$	486

Schedule of allowance for loan and lease losses based on impairment methodology

The following tables present information pertaining to the allocation of the allowance for credit losses as of December 31, 2019, as determined in accordance with ASC 310, prior to the adoption of ASU 2016-13:

(In thousands)			Commercial & Industrial						Commercial Real Estate						Residential Real Estate						Consumer and Other						Finance Leases						Total
Allowance for originated loans and leases
December 31, 2019
Individually evaluated for impairment			$	245					$	662					$	0					$	0					$	0					$	907
Collectively evaluated for impairment			10,296						20,895						6,360						1,356						0						38,907
Ending balance			$	10,541					$	21,557					$	6,360					$	1,356					$	0					$	39,814

(In thousands)			Commercial & Industrial						Commercial Real Estate						Residential Real Estate						Consumer and Other						Finance Leases						Total
Allowance for acquired loans
December 31, 2019
Individually evaluated for impairment			$	0					$	0					$	0					$	0					$	0					$	0
Collectively evaluated for impairment			0						51						21						6						0						78
Ending balance			$	0					$	51					$	21					$	6					$	0					$	78

Schedule of recorded investment in loans and leases based on impairment methodology

The recorded investment in loans and leases summarized on the basis of the Company’s impairment methodology as of December 31, 2019 was as follows:

(In thousands)			Commercial & Industrial						Commercial Real Estate						Residential Real Estate						Consumer  and Other						Finance Leases						Total
Originated loans and leases
December 31, 2019
Individually evaluated for impairment			$	2,110					$	13,496					$	3,779					$	0					$	0					$	19,385
Collectively evaluated for impairment			966,875						2,283,152						1,340,687						73,625						17,322						4,681,661
Total			$	968,985					$	2,296,648					$	1,344,466					$	73,625					$	17,322					$	4,701,046

(In thousands)			Commercial & Industrial						Commercial Real Estate						Residential Real Estate						Consumer  and Other						Finance Leases						Total
Acquired loans
December 31, 2019
Individually evaluated for impairment			$	2					$	714					$	2,114					$	0					$	0					$	2,830
Loans acquired with deteriorated credit quality			173						5,674						3,302						0						0						9,149
Collectively evaluated for impairment			38,901						140,529						27,955						785						0						208,170
Total			$	39,076					$	146,917					$	33,371					$	785					$	0					$	220,149

Schedule of average recorded investment and interest income on impaired loans

Impaired loans at December 31, 2019 were as follows: 

			December 31, 2019
(In thousands)			Recorded Investment						Unpaid Principal Balance						Related Allowance
Originated loans and leases with no related allowance
Commercial & industrial
Commercial and industrial other			$	1,865					$	1,965					$	0
Commercial real estate
Commercial real estate other			10,205						11,017						0
Residential real estate
Home equity			3,779						3,992						0
Subtotal			$	15,849					$	16,974					$	0
Originated loans and leases with related allowance
Commercial & industrial
Commercial and industrial other			245						245						245
Commercial real estate
Commercial real estate other			3,291						3,291						662
Subtotal			$	3,536					$	3,536					$	907
Total			$	19,385					$	20,510					$	907

			December 31, 2019
(In thousands)			Recorded Investment						Unpaid Principal Balance						Related Allowance
Acquired loans with no related allowance
Commercial & industrial
Commercial and industrial other			$	2					$	2					$	0
Commercial real estate
Commercial real estate other			714						714						0
Residential real estate
Home equity			2,114						2,217						0
Total			$	2,830					$	2,933					$	0

The following table presents average impaired loans, as determined in accordance with ASC 310, prior to the adoption of ASU 2016-13, and interest recognized on such loans, for the three months ended September 30, 2019: 

			Three Months Ended September 30, 2019
(In thousands)			Average Recorded Investment						Interest Income Recognized
Originated loans and leases with no related allowance
Commercial & industrial
Commercial and industrial other			$	1,505					$	0
Commercial real estate
Commercial real estate other			7,380						0
Residential real estate
Home equity			3,963						0
Subtotal			$	12,848					$	0
Originated loans and leases with related allowance
Commercial & industrial
Commercial and industrial other			273						0
Commercial real estate
Commercial real estate other			1,708						0
Subtotal			$	1,981					$	0
Total			$	14,829					$	0

			Three Months Ended September 30, 2019
(In thousands)			Average Recorded Investment						Interest Income Recognized
Acquired loans and leases with no related allowance
Commercial & industrial
Commercial and industrial other			$	29					$	0
Commercial real estate
Commercial real estate other			857						0
Residential real estate
Home equity			2,585						0
Total			$	3,471					$	0

The average recorded investment and interest income recognized on impaired loans for the nine months ended September 30, 2019 was as follows:

			Nine Months Ended September 30, 2019
(In thousands)			Average Recorded Investment						Interest Income Recognized
Originated loans and leases with no related allowance
Commercial & industrial
Commercial and industrial other			$	2,123					$	0
Commercial real estate
Commercial real estate other			6,509						0
Residential real estate
Home equity			3,978						0
Subtotal			$	12,610					$	0
Originated loans and leases with related allowance
Commercial & industrial
Commercial and industrial other			154						0
Commercial real estate
Commercial real estate other			757						0
Subtotal			$	911					$	0
Total			$	13,521					$	0

			Nine Months Ended September 30, 2019
(In thousands)			Average Recorded Investment						Interest Income Recognized
Acquired loans and leases with no related allowance
Commercial & industrial
Commercial and industrial other			$	28					$	0
Commercial real estate
Commercial real estate other			834						0
Residential real estate
Home equity			2,606						0
Total			$	3,468					$	0

Schedule of loans modified in troubled debt restructuring

The following tables present information on loans modified in troubled debt restructuring during the periods indicated. Post-modification amounts are presented as of September 30, 2020 and 2019.

			Three Months Ended
September 30, 2020																					Defaulted TDRs2
(In thousands)			Number of Loans						Pre-Modification Outstanding Recorded Investment						Post-Modification Outstanding Recorded Investment						Number of Loans						Post-Modification Outstanding Recorded Investment
Commercial real estate
Commercial real estate other1			1						$	196					$	196					0						$	0
Consumer and other
Consumer and other1			1						$	4					$	4					$	0					$	0
Total			2						$	200					$	200					0						$	0

 1 Represents the following concessions:  extension of term and reduction of rate.

2 TDRs that defaulted during the three months ended September 30, 2020 that were restructured in the prior twelve months.

			Three Months Ended
September 30, 2019																					Defaulted TDRs2
(In thousands)			Number of Loans						Pre-Modification Outstanding Recorded Investment						Post-Modification Outstanding Recorded Investment						Number of Loans						Post-Modification Outstanding Recorded Investment
Commercial and Industrial
Commercial and industrial other1			1						$	9					$	9					0						$	0
Commercial real estate
Commercial real estate other1			1						$	1,577					$	1,577					0						$	0
Residential real estate
Home equity1			0						$	0					$	0					$	1					$	93
Total			2						$	1,586					$	1,586					1						$	93

 1 Represents the following concessions:  extension of term and reduction of rate.

2 TDRs that defaulted during the three months ended September 30, 2019 that were restructured in the prior twelve months.

			Nine Months Ended
September 30, 2020																					Defaulted TDRs2
(In thousands)			Number of Loans						Pre- Modification Outstanding Recorded Investment						Post-Modification Outstanding Recorded Investment						Number of Loans						Post- Modification Outstanding Recorded Investment
Commercial & industrial
Commercial and industrial other1			0						$	0					$	0					0						$	0
Commercial real estate
Commercial real estate other1			1						196						196						1						37
Residential real estate
Home equity1			2						121						121						1						87
Consumer and other
Consumer and other1			1						$	4					$	4					0						$	0
Total			4						$	321					$	321					2						$	124

1 Represents the following concessions:  extension of term and reduction of rate.

2 TDRs that defaulted during the nine months ended September 30, 2020 that were restructured in the prior twelve months.

			Nine Months Ended
September 30, 2019																					Defaulted TDRs2
(In thousands)			Number of Loans						Pre- Modification Outstanding Recorded Investment						Post-Modification Outstanding Recorded Investment						Number of Loans						Post- Modification Outstanding Recorded Investment
Commercial & industrial
Commercial and industrial other1			2						$	604					$	604					0						$	0
Commercial real estate
Commercial real estate other1			1						$	1,577					$	1,577					0						$	0
Residential real estate
Home equity1			1						$	168					$	168					1						$	93
Total			4						$	2,349					$	2,349					1						$	93

1 Represents the following concessions:  extension of term and reduction of rate.

2 TDRs that defaulted during the nine months ended September 30, 2019 that were restructured in the prior twelve months.

Schedule of credit quality indicators by class of commercial and industrial loans and commercial real estate loans

The following table presents credit quality indicators by total loans on an amortized cost basis by origination year as of September 30, 2020.

(In thousands)			2020			2019			2018			2017			2016			Prior			Revolving Loans Amortized Cost Basis			Revolving Loans Converted to Term			Total Loans
Commercial & Industrial - Other:
Pass			$	61,772		$	78,283		$	61,289		$	65,282		$	38,317		$	303,190		$	160,124		$	11,790		$	780,047
Special Mention			69			494			529			1,281			2,458			26			1,456			0			6,313
Substandard			42			60			999			265			312			879			1,832			0			4,389
Total Commercial & Industrial - Other			$	61,883		$	78,837		$	62,817		$	66,828		$	41,087		$	304,095		$	163,412		$	11,790		$	790,749
Commercial and Industrial - PPP:
Pass			$	464,058		$	0		$	0		$	0		$	0		$	0		$	0		$	0		$	464,058
Special Mention			$	0		$	0		$	0		$	0		$	0		$	0		$	0		$	0		$	0
Substandard			$	0		$	0		$	0		$	0		$	0		$	0		$	0		$	0		$	0
Total Commercial and Industrial - PPP			$	464,058		$	0		$	0		$	0		$	0		$	0		$	0		$	0		$	464,058
Commercial and Industrial - Agriculture:
Pass			$	11,203		$	9,128		$	13,160		$	7,060		$	3,857		$	2,934		$	33,800		$	467		$	81,609
Special Mention			0			0			59			771			0			0			1,681			0			2,511
Substandard			100			91			0			220			0			2,309			2,228			0			4,948
Total Commercial and Industrial - Agriculture			$	11,303		$	9,219		$	13,219		$	8,051		$	3,857		$	5,243		$	37,709		$	467		$	89,068
Commercial Real Estate
Pass			$	157,664		$	234,828		$	240,343		$	246,787		$	304,856		$	732,205		$	65,076		$	44,039		$	2,025,798
Special Mention			0			14,439			19,172			6,869			34,367			30,733			526			0			106,106
Substandard			349			1,700			739			3,608			924			22,385			345			0			30,050
Total Commercial Real Estate			$	158,013		$	250,967		$	260,254		$	257,264		$	340,147		$	785,322		$	65,947		$	44,039		$	2,161,954
Commercial Real Estate - Agriculture:
Pass			$	16,925		$	35,850		$	44,991		$	21,833		$	17,562		$	45,966		$	121		$	5,655		$	188,903
Special Mention			1,516			0			579			1,379			1,064			150			0			0			4,688
Substandard			0			0			0			1,779			718			1,569			392			0			4,458
Total Commercial Real Estate - Agriculture			$	18,441		$	35,850		$	45,570		$	24,991		$	19,344		$	47,685		$	513		$	5,655		$	198,049
Commercial Real Estate - Construction
Pass			$	12,983		$	22,285		$	8,019		$	2,629		$	2,018		$	8,324		$	107,970		$	15,434		$	179,662
Special Mention			0			0			0			0			0			529			2,085			0			2,614
Substandard			0			0			0			0			0			329			0			0			329
Total Commercial Real Estate - Construction			$	12,983		$	22,285		$	8,019		$	2,629		$	2,018		$	9,182		$	110,055		$	15,434		$	182,605

The following table presents credit quality indicators by total loans on an amortized cost basis by origination year as of September 30, 2020, continued.

(In thousands)			2020			2019			2018			2017			2016			Prior			Revolving Loans Amortized Cost Basis			Revolving Loans Converted to Term			Total Loans
Residential - Home Equity
Performing			$	1,297		$	2,801		$	1,235		$	2,088		$	823		$	1,573		$	192,549		$	1,297		$	203,663
Nonperforming			0			18			0			0			197			390			2,188			0			2,793
Total Residential - Home Equity			$	1,297		$	2,819		$	1,235		$	2,088		$	1,020		$	1,963		$	194,737		$	1,297		$	206,456
Residential - Mortgages
Performing			$	232,860		$	198,718		$	129,779		$	166,414		$	191,858		$	286,255		$	12,391		$	944		$	1,219,219
Nonperforming			0			262			402			368			1,213			7,105			60			0			9,410
Total Residential - Mortgages			$	232,860		$	198,980		$	130,181		$	166,782		$	193,071		$	293,360		$	12,451		$	944		$	1,228,629
Consumer - Direct
Performing			$	12,884		$	12,595		$	8,728		$	7,534		$	3,219		$	11,904		$	7,298		$	0		$	64,162
Nonperforming			0			29			115			13			0			3			24			$	0		184
Total Consumer - Direct			$	12,884		$	12,624		$	8,843		$	7,547		$	3,219		$	11,907		$	7,322		$	0		$	64,346
Consumer - Indirect
Performing			$	1,266		$	2,200		$	3,840		$	1,388		$	521		$	175		$	0		$	0		$	9,390
Nonperforming			0			61			33			3			30			17			0			0			144
Total Consumer Indirect			$	1,266		$	2,261		$	3,873		$	1,391		$	551		$	192		$	0		$	0		$	9,534

The following tables present credit quality indicators (internal risk grade) by class of commercial and industrial loans and commercial real estate loans as of December 31, 2019. 

December 31, 2019
(In thousands)			Commercial & Industrial Other						Commercial & Industrial Agriculture						Commercial Real Estate Other						Commercial Real Estate Agriculture						Commercial Real Estate Construction						Total
Originated Loans and Leases
Internal risk grade:
Pass			$	851,517					$	89,892					$	1,857,142					$	166,888					$	212,302					$	3,177,741
Special Mention			8,306						1,698						16,623						3,173						0						29,800
Substandard			3,376						14,196						25,880						14,640						0						58,092
Total			$	863,199					$	105,786					$	1,899,645					$	184,701					$	212,302					$	3,265,633

December 31, 2019
(In thousands)			Commercial & Industrial Other						Commercial & Industrial Agriculture						Commercial Real Estate Other						Commercial Real Estate Agriculture						Commercial Real Estate Construction						Total
Acquired Loans and Leases
Internal risk grade:
Pass			$	38,879					$	0					$	143,175					$	197					$	1,335					$	183,586
Special Mention			0						0						0						0						0						0
Substandard			197						0						2,210						0						0						2,407
Total			$	39,076					$	0					$	145,385					$	197					$	1,335					$	185,993

Schedule of credit quality indicators by class of residential real estate loans and consumer loans

The following tables present credit quality indicators by class of residential real estate loans and by class of consumer loans. Nonperforming loans include nonaccrual, impaired, and loans 90 days past due and accruing interest. All other loans were considered performing as of December 31, 2019. For purposes of this footnote, acquired loans that were recorded at fair value at the acquisition date and are 90 days or greater past due are considered performing.

December 31, 2019
(In thousands)			Residential Home Equity						Residential Mortgages						Consumer Indirect						Consumer Other						Total
Originated Loans and Leases
Performing			$	201,970					$	1,133,237					$	12,847					$	60,503					$	1,408,557
Nonperforming			1,924						7,335						117						158						9,534
Total			$	203,894					$	1,140,572					$	12,964					$	60,661					$	1,418,091

December 31, 2019
(In thousands)			Residential Home Equity						Residential Mortgages						Consumer Indirect						Consumer Other						Total
Acquired Loans and Leases
Performing			$	14,479					$	17,269					$	0					$	785					$	32,533
Nonperforming			872						751						0						0						1,623
Total			$	15,351					$	18,020					$	0					$	785					$	34,156

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- Definition

Tabular disclosure of credit quality indicators by class of residential and consumer loans.

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No definition available.

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Tabular disclosure of Impaired loans and allowance.

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- Definition

Tabular disclosure of activity in the allowance for loan and lease losses based on impairment methodology.

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X

- Definition

Tabular disclosure of allowance for credit loss on financing receivable.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-URI http://asc.fasb.org/extlink&oid=121611835&loc=SL6953423-111524

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919249-210447

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- Definition

Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 5
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