XML 100 R13.htm IDEA: XBRL DOCUMENT
v3.19.3.a.u2

ALLOWANCE FOR LOAN AND LEASE LOSSES | 12 Months Ended
--- | ---
Dec. 31, 2019
Receivables [Abstract] |
ALLOWANCE FOR LOAN AND LEASE LOSSES | 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 |  | Leases |  | Total
| (Dollars in thousands)
Year ended December 31, 2019
Beginning balance | $ | 8,027 |  |  | $ | 1,202 |  |  | $ | 14,349 |  |  | $ | 3,788 |  |  | $ | 13,358 |  |  | $ | 7,192 |  |  | $ | — |  |  | $ | 47,916 |
Provision (credit) for loan and lease losses | 1,413 |  |  | (20 | ) |  | (1,546 | ) |  | 381 |  |  | (2,270 | ) |  | 8,359 |  |  | — |  |  | 6,317 |
| 9,440 |  |  | 1,182 |  |  | 12,803 |  |  | 4,169 |  |  | 11,088 |  |  | 15,551 |  |  | — |  |  | 54,233 |
Charge-offs | 2,478 |  |  | — |  |  | — |  |  | 5 |  |  | — |  |  | 8,265 |  |  | — |  |  | 10,748 |
Recoveries | 1,174 |  |  | 610 |  |  | 524 |  |  | 42 |  |  | 25 |  |  | 2,111 |  |  | — |  |  | 4,486 |
Net charge-offs (recoveries) | 1,304 |  |  | (610 | ) |  | (524 | ) |  | (37 | ) |  | (25 | ) |  | 6,154 |  |  | — |  |  | 6,262 |
Ending balance | $ | 8,136 |  |  | $ | 1,792 |  |  | $ | 13,327 |  |  | $ | 4,206 |  |  | $ | 11,113 |  |  | $ | 9,397 |  |  | $ | — |  |  | $ | 47,971 |
|  |  | Real Estate |  |  |  |  |  |
| Commercial, Financial & Agricultural |  | Construction |  | Residential Mortgage |  | Home Equity |  | Commercial Mortgage |  | Consumer |  | Leases |  | Total
| (Dollars in thousands)
Year ended December 31, 2018
Beginning balance | $ | 7,594 |  |  | $ | 1,835 |  |  | $ | 14,328 |  |  | $ | 3,317 |  |  | $ | 16,801 |  |  | $ | 6,126 |  |  | $ | — |  |  | $ | 50,001 |
Provision (credit) for loan and lease losses | 2,082 |  |  | (6,392 | ) |  | (183 | ) |  | 444 |  |  | (3,495 | ) |  | 6,420 |  |  | — |  |  | (1,124 | )
| 9,676 |  |  | (4,557 | ) |  | 14,145 |  |  | 3,761 |  |  | 13,306 |  |  | 12,546 |  |  | — |  |  | 48,877 |
Charge-offs | 2,852 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 7,323 |  |  | — |  |  | 10,175 |
Recoveries | 1,203 |  |  | 5,759 |  |  | 204 |  |  | 27 |  |  | 52 |  |  | 1,969 |  |  | — |  |  | 9,214 |
Net charge-offs (recoveries) | 1,649 |  |  | (5,759 | ) |  | (204 | ) |  | (27 | ) |  | (52 | ) |  | 5,354 |  |  | — |  |  | 961 |
Ending balance | $ | 8,027 |  |  | $ | 1,202 |  |  | $ | 14,349 |  |  | $ | 3,788 |  |  | $ | 13,358 |  |  | $ | 7,192 |  |  | $ | — |  |  | $ | 47,916 |
|  |  | Real Estate |  |  |  |  |  |
| Commercial, Financial & Agricultural |  | Construction |  | Residential Mortgage |  | Home Equity |  | Commercial Mortgage |  | Consumer |  | Leases |  | Total
| (Dollars in thousands)
Year ended December 31, 2017
Beginning balance | $ | 8,637 |  |  | $ | 4,224 |  |  | $ | 15,055 |  |  | $ | 3,502 |  |  | $ | 19,104 |  |  | $ | 6,109 |  |  | $ | — |  |  | $ | 56,631 |
Provision (credit) for loan and lease losses | (705 | ) |  | (2,558 | ) |  | (1,533 | ) |  | (229 | ) |  | (2,460 | ) |  | 4,811 |  |  | — |  |  | (2,674 | )
| 7,932 |  |  | 1,666 |  |  | 13,522 |  |  | 3,273 |  |  | 16,644 |  |  | 10,920 |  |  | — |  |  | 53,957 |
Charge-offs | 1,704 |  |  | — |  |  | 73 |  |  | — |  |  | — |  |  | 6,294 |  |  | — |  |  | 8,071 |
Recoveries | 1,366 |  |  | 169 |  |  | 879 |  |  | 44 |  |  | 157 |  |  | 1,500 |  |  | — |  |  | 4,115 |
Net charge-offs | 338 |  |  | (169 | ) |  | (806 | ) |  | (44 | ) |  | (157 | ) |  | 4,794 |  |  | — |  |  | 3,956 |
Ending balance | $ | 7,594 |  |  | $ | 1,835 |  |  | $ | 14,328 |  |  | $ | 3,317 |  |  | $ | 16,801 |  |  | $ | 6,126 |  |  | $ | — |  |  | $ | 50,001 |
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,
| 2019 |  | 2018 |  | 2017
| (Dollars in thousands)
Balance, beginning of year | $ | — |  |  | $ | — |  |  | $ | — |
Provision for loan and lease losses | 235 |  |  | — |  |  | — |
Balance, end of year | $ | 235 |  |  | $ | — |  |  | $ | — |
At December 31, 2019 and 2018, 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.

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