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ALLOWANCE FOR LOAN AND LEASE LOSSES
 9 Months Ended
Sep. 30, 2019
ALLOWANCE FOR LOAN AND LEASE LOSSES  
ALLOWANCE FOR LOAN AND LEASE LOSSES
5. ALLOWANCE FOR LOAN AND LEASE LOSSES
 
The following table presents by class, the activity in the Allowance for the periods indicated:
 
 
 
 
Real Estate
 
 
 
 
 
 
(dollars in thousands)
Commercial,
Financial &
Agricultural
 
Construction
 
Residential Mortgage
 
Home Equity
 
Commercial Mortgage
 
Consumer
 
Leases
 
Total
Three Months Ended September 30, 2019
Beginning balance
$
8,109

 
$
1,313

 
$
13,367

 
$
4,313

 
$
11,668

 
$
9,497

 
$
—

 
$
48,267

Provision (credit) for loan and lease losses
107

 
374

 
75

 
(45
)
 
541

 
480

 
—

 
1,532

 
8,216

 
1,687

 
13,442

 
4,268

 
12,209

 
9,977

 
—

 
49,799

Charge-offs
797

 
—

 
—

 
5

 
—

 
1,832

 
—

 
2,634

Recoveries
362

 
6

 
104

 
24

 
—

 
506

 
—

 
1,002

Net charge-offs (recoveries)
435

 
(6
)
 
(104
)
 
(19
)
 
—

 
1,326

 
—

 
1,632

Ending balance
$
7,781

 
$
1,693

 
$
13,546

 
$
4,287

 
$
12,209

 
$
8,651

 
$
—

 
$
48,167

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Three Months Ended September 30, 2018
Beginning balance
$
7,525

 
$
1,811

 
$
14,252

 
$
3,168

 
$
15,094

 
$
6,331

 
$
—

 
$
48,181

Provision (credit) for loan and lease losses
495

 
(526
)
 
(168
)
 
544

 
(1,632
)
 
1,228

 
—

 
(59
)
 
8,020

 
1,285

 
14,084

 
3,712

 
13,462

 
7,559

 
—

 
48,122

Charge-offs
731

 
—

 
—

 
—

 
—

 
1,762

 
—

 
2,493

Recoveries
578

 
6

 
51

 
6

 
8

 
548

 
—

 
1,197

Net charge-offs (recoveries)
153

 
(6
)
 
(51
)
 
(6
)
 
(8
)
 
1,214

 
—

 
1,296

Ending balance
$
7,867

 
$
1,291

 
$
14,135

 
$
3,718

 
$
13,470

 
$
6,345

 
$
—

 
$
46,826

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

 
 
 
Real Estate
 
 
 
 
 
 
(dollars in thousands)
Commercial,
Financial &
Agricultural
 
Construction
 
Residential Mortgage
 
Home Equity
 
Commercial Mortgage
 
Consumer
 
Leases
 
Total
Nine Months Ended September 30, 2019
Beginning balance
$
8,027

 
$
1,202

 
$
14,349

 
$
3,788

 
$
13,358

 
$
7,192

 
$
—

 
$
47,916

Provision (credit) for loan and lease losses
943

 
(113
)
 
(1,301
)
 
462

 
(1,174
)
 
5,402

 
—

 
4,219

 
8,970

 
1,089

 
13,048

 
4,250

 
12,184

 
12,594

 
—

 
52,135

Charge-offs
2,099

 
—

 
—

 
5

 
—

 
5,542

 
—

 
7,646

Recoveries
910

 
604

 
498

 
42

 
25

 
1,599

 
—

 
3,678

Net charge-offs (recoveries)
1,189

 
(604
)
 
(498
)
 
(37
)
 
(25
)
 
3,943

 
—

 
3,968

Ending balance
$
7,781

 
$
1,693

 
$
13,546

 
$
4,287

 
$
12,209

 
$
8,651

 
$
—

 
$
48,167

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Nine Months Ended September 30, 2018
Beginning balance
$
7,594

 
$
1,835

 
$
14,328

 
$
3,317

 
$
16,801

 
$
6,126

 
$
—

 
$
50,001

Provision (credit) for loan and lease losses
1,227

 
(1,749
)
 
(291
)
 
383

 
(3,383
)
 
4,075

 
—

 
262

 
8,821

 
86

 
14,037

 
3,700

 
13,418

 
10,201

 
—

 
50,263

Charge-offs
1,971

 
—

 
—

 
—

 
—

 
5,424

 
—

 
7,395

Recoveries
1,017

 
1,205

 
98

 
18

 
52

 
1,568

 
—

 
3,958

Net charge-offs (recoveries)
954

 
(1,205
)
 
(98
)
 
(18
)
 
(52
)
 
3,856

 
—

 
3,437

Ending balance
$
7,867

 
$
1,291

 
$
14,135

 
$
3,718

 
$
13,470

 
$
6,345

 
$
—

 
$
46,826

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 


In accordance with GAAP, loans held for sale and other real estate assets are not included in our assessment of the Allowance.
 
Our Provision was a debit of $1.5 million and a debit of $4.2 million in the three and nine months ended September 30, 2019, respectively, compared to a credit of $0.1 million and a debit of $0.3 million in the three and nine months ended September 30, 2018, respectively.