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ALLOWANCE FOR LOAN AND LEASE LOSSES (Tables)
 12 Months Ended
Dec. 31, 2021
Receivables [Abstract]  
Schedule of activity in the allowance, by class
The following tables present by class, the activity in the ACL for loans under ASC 326 during the years ended December 31, 2021 and 2020 and under previous GAAP during the year ended December 31, 2019:
 
 Commercial, Financial and AgriculturalReal Estate 
(Dollars in thousands)SBA PPPOtherConstructionResidential
Mortgage		Home
Equity		Commercial
Mortgage		ConsumerTotal
Year ended December 31, 2021
Beginning balance$304 $18,717 $4,277 $16,484 $5,449 $22,163 $15,875 $83,269 
(Credit) provision for credit losses on loans [1](227)(7,684)(1,528)(4,379)(949)(3,825)4,269 (14,323)
Subtotal77 11,033 2,749 12,105 4,500 18,338 20,144 68,946 
Charge-offs— 1,723 — — — — 4,402 6,125 
Recoveries— 1,004 1,159 358 9 73 2,673 5,276 
Net charge-offs (recoveries)— 719 (1,159)(358)(9)(73)1,729 849 
Ending balance$77 $10,314 $3,908 $12,463 $4,509 $18,411 $18,415 $68,097 
 Commercial, Financial and AgriculturalReal Estate 
(Dollars in thousands)SBA PPPOtherConstructionResidential
Mortgage		Home
Equity		Commercial
Mortgage		ConsumerTotal
Year ended December 31, 2020
Beginning balance$— $8,136 $1,792 $13,327 $4,206 $11,113 $9,397 $47,971 
Impact of adoption of ASC 326— (627)479 608 (1,614)2,624 2,096 3,566 
Balance after adoption of ASC 326— 7,509 2,271 13,935 2,592 13,737 11,493 51,537 
Provision for credit losses on loans [1]304 13,077 1,875 2,383 2,824 8,485 9,982 38,930 
Subtotal304 20,586 4,146 16,318 5,416 22,222 21,475 90,467 
Charge-offs— 3,026 — 63 — 75 8,191 11,355 
Recoveries— 1,157 131 229 33 16 2,591 4,157 
Net charge-offs (recoveries)— 1,869 (131)(166)(33)59 5,600 7,198 
Ending balance$304 $18,717 $4,277 $16,484 $5,449 $22,163 $15,875 $83,269 

 Commercial, Financial and AgriculturalReal Estate 
(Dollars in thousands)SBA PPPOtherConstructionResidential
Mortgage		Home
Equity		Commercial
Mortgage		ConsumerTotal
Year ended December 31, 2019
Beginning balance$— $8,027 $1,202 $14,349 $3,788 $13,358 $7,192 $47,916 
Provision (credit) for credit losses on loans— 1,413 (20)(1,546)381 (2,270)8,359 6,317 
Subtotal— 9,440 1,182 12,803 4,169 11,088 15,551 54,233 
Charge-offs— 2,478 — — 5 — 8,265 10,748 
Recoveries— 1,174 610 524 42 25 2,111 4,486 
Net charge-offs— 1,304 (610)(524)(37)(25)6,154 6,262 
Ending balance$— $8,136 $1,792 $13,327 $4,206 $11,113 $9,397 $47,971 
[1] In 2020, the Company recorded a reserve on accrued interest receivable for loans on active payment forbearance or deferral, which were granted to borrowers impacted by the COVID-19 pandemic. This reserve was recorded as a contra-asset against accrued interest receivable with the offset to provision for credit losses. Due to the significant decline in loans on active forbearance or deferral, the Company reversed the $0.2 million reserve during the second quarter of 2021 and no longer has a reserve on accrued interest receivable.as of December 31, 2021. The provision for credit losses presented in this table excludes the provision (credit) for credit losses on accrued interest receivable of $0.2 million.
Schedule of changes in the allowance for loan and lease losses for impaired loans
The following table presents the activity in the reserve for off-balance sheet credit exposures, included in other liabilities, under ASC 326 during the years ended December 31, 2021 and 2020 and under previous GAAP during the year ended December 31, 2019.

Year Ended December 31,
(Dollars in thousands)202120202019
Balance, beginning of year$4,884 $1,272 $1,243 
Impact of adoption of ASC 326— 740 — 
Balance after adoption of ASC 3264,884 2,012 1,243 
(Credit) provision for off-balance sheet credit exposures(80)2,872 29 
Balance, end of year$4,804 $4,884 $1,272