5. ALLOWANCE FOR LOAN AND LEASE LOSSES

The following tables present by class, the activity in the Allowance for the periods indicated:



				Real Estate
	Commercial, Financial & Agricultural			Construction			Residential Mortgage			Home Equity			Commercial Mortgage			Consumer - Auto		Consumer - Other		Leases		Unallocated			Total
	(Dollars in thousands)
Year ended December 31, 2016
Beginning balance	$	6,905		$	8,454		$	14,642		$	3,096		$	21,847		$	2,891	$	3,339	$	—	$	2,140		$	63,314
Provision (credit) for loan and lease losses	1,217			(4,363		)	(282		)	391			(3,558		)	784		2,434		—		(2,140		)	(5,517		)
	8,122			4,091			14,360			3,487			18,289			3,675		5,773		—		—			57,797
Charge-offs	1,599			—			—			—			209			1,563		3,491		—		—			6,862
Recoveries	2,114			133			695			15			1,024			888		827		—		—			5,696
Net charge-offs (recoveries)	(515		)	(133		)	(695		)	(15		)	(815		)	675		2,664		—		—			1,166
Ending balance	$	8,637		$	4,224		$	15,055		$	3,502		$	19,104		$	3,000	$	3,109	$	—	$	—		$	56,631



				Real Estate
	Commercial, Financial & Agricultural			Construction			Residential Mortgage			Home Equity			Commercial Mortgage			Consumer - Auto		Consumer - Other		Leases			Unallocated			Total
	(Dollars in thousands)
Year ended December 31, 2015
Beginning balance	$	8,954		$	14,969		$	15,031		$	2,896		$	20,869		$	3,373	$	3,941	$	7		$	4,000		$	74,040
Provision (credit) for loan and lease losses	(1,179		)	(7,395		)	(1,510		)	(746		)	(4,903		)	49		1,907		(34		)	(1,860		)	(15,671		)
	7,775			7,574			13,521			2,150			15,966			3,422		5,848		(27		)	2,140			58,369
Charge-offs	5,658			—			—			110			838			1,479		3,171		—			—			11,256
Recoveries	4,788			880			1,121			1,056			6,719			948		662		27			—			16,201
Net charge-offs (recoveries)	870			(880		)	(1,121		)	(946		)	(5,881		)	531		2,509		(27		)	—			(4,945		)
Ending balance	$	6,905		$	8,454		$	14,642		$	3,096		$	21,847		$	2,891	$	3,339	$	—		$	2,140		$	63,314



				Real Estate
	Commercial, Financial & Agricultural			Construction			Residential Mortgage			Home Equity			Commercial Mortgage			Consumer - Auto		Consumer - Other		Leases			Unallocated			Total
	(Dollars in thousands)
Year ended December 31, 2014
Beginning balance	$	13,196		$	2,774		$	22,102		$	3,170		$	29,947		$	3,170	$	3,406	$	55		$	6,000		$	83,820
Provision (credit) for loan and lease losses	(1,356		)	10,155			(7,978		)	(220		)	(8,090		)	534		2,589		(48		)	(2,000		)	(6,414		)
	11,840			12,929			14,124			2,950			21,857			3,704		5,995		7			4,000			77,406
Charge-offs	5,268			—			—			139			1,041			907		2,574		8			—			9,937
Recoveries	2,382			2,040			907			85			53			576		520		8			—			6,571
Net charge-offs	2,886			(2,040		)	(907		)	54			988			331		2,054		—			—			3,366
Ending balance	$	8,954		$	14,969		$	15,031		$	2,896		$	20,869		$	3,373	$	3,941	$	7		$	4,000		$	74,040

In accordance with GAAP, loans held for sale and other real estate assets are not included in our assessment of the Allowance.

Changes in the allowance for loan and lease losses for impaired loans (included in the above amounts) were as follows:



	Year Ended December 31,
	2016			2015			2014
	(Dollars in thousands)
Balance, beginning of year	$	51		$	1,533		$	349
Provision for loan and lease losses	—			51			1,354
Other changes	(51		)	(1,533		)	(170		)
Balance, end of year	$	—		$	51		$	1,533

The amounts included in other changes above represent net charge-offs and net transfers of allocated allowances for loans and leases that were not classified as impaired for the entire year. At December 31, 2016 and 2015, all impaired loans were measured based on the fair value of the underlying collateral for collateral-dependent loans, at the loan's observable market price, or the net present value of future cash flows, as appropriate.

In determining the amount of our Allowance, we rely on an analysis of our loan portfolio, our experience and our evaluation of general economic conditions, as well as regulatory requirements and input. If our assumptions prove to be incorrect, our current Allowance may not be sufficient to cover future loan losses and we may experience significant increases to our Provision.