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ALLOWANCE FOR CREDIT LOSSES AND RESERVE FOR OFF-BALANCE SHEET CREDIT EXPOSURE | 3 Months Ended | 6 Months Ended
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Jun. 30, 2023 | Jun. 30, 2023
ALLOWANCE FOR LOAN AND LEASE LOSSES |  |
ALLOWANCE FOR CREDIT LOSSES AND RESERVE FOR OFF-BALANCE SHEET CREDIT EXPOSURE | 5. ALLOWANCE FOR CREDIT LOSSES AND RESERVE FOR OFF-BALANCE SHEET CREDIT EXPOSURES The following tables present by class, the activity in the ACL for loans under ASC 326 during the three months ended June 30, 2023 and 2022:
(dollars in thousands) |  | Commercial, Financial and Agricultural |  | Real Estate |  |  |  |  |  |  |  |
Three Months Ended June 30, 2023 |  | SBA PPP |  | Other |  | Construction |  | Residential Mortgage |  | Home Equity |  | Commercial Mortgage |  | Consumer |  |  |  |  |  | Total
Beginning balance |  | $ | 1 |  |  | $ | 7,130 |  |  | $ | 3,087 |  |  | $ | 11,813 |  |  | $ | 4,037 |  |  | $ | 17,472 |  |  | $ | 19,559 |  |  |  |  |  |  | $ | 63,099 |
Provision (credit) for credit losses on loans |  | — |  |  | 52 |  |  | 567 |  |  | 413 |  |  | (87) |  |  | (107) |  |  | 3,297 |  |  |  |  |  |  | 4,135 |
Subtotal |  | 1 |  |  | 7,182 |  |  | 3,654 |  |  | 12,226 |  |  | 3,950 |  |  | 17,365 |  |  | 22,856 |  |  |  |  |  |  | 67,234 |
Charge-offs |  | — |  |  | 362 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 3,873 |  |  |  |  |  |  | 4,235 |
Recoveries |  | — |  |  | 125 |  |  | — |  |  | 7 |  |  | 15 |  |  | — |  |  | 703 |  |  |  |  |  |  | 850 |
Net charge-offs (recoveries) |  | — |  |  | 237 |  |  | — |  |  | (7) |  |  | (15) |  |  | — |  |  | 3,170 |  |  |  |  |  |  | 3,385 |
Ending balance |  | $ | 1 |  |  | $ | 6,945 |  |  | $ | 3,654 |  |  | $ | 12,233 |  |  | $ | 3,965 |  |  | $ | 17,365 |  |  | $ | 19,686 |  |  |  |  |  |  | $ | 63,849 |
(dollars in thousands) |  | Commercial, Financial and Agricultural |  | Real Estate |  |  |  |  |  |  |  |
Three Months Ended June 30, 2022 |  | SBA PPP |  | Other |  | Construction |  | Residential Mortgage |  | Home Equity |  | Commercial Mortgage |  | Consumer |  |  |  |  |  | Total
Beginning balance |  | $ | 36 |  |  | $ | 9,562 |  |  | $ | 3,836 |  |  | $ | 11,043 |  |  | $ | 4,641 |  |  | $ | 16,055 |  |  | $ | 19,581 |  |  |  |  |  |  | $ | 64,754 |
Provision (credit) for credit losses on loans |  | (21) |  |  | (1,565) |  |  | (833) |  |  | 1,688 |  |  | (596) |  |  | 1,803 |  |  | 980 |  |  |  |  |  |  | 1,456 |
Subtotal |  | 15 |  |  | 7,997 |  |  | 3,003 |  |  | 12,731 |  |  | 4,045 |  |  | 17,858 |  |  | 20,561 |  |  |  |  |  |  | 66,210 |
Charge-offs |  | — |  |  | 487 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,390 |  |  |  |  |  |  | 1,877 |
Recoveries |  | — |  |  | 215 |  |  | 62 |  |  | 36 |  |  | — |  |  | — |  |  | 565 |  |  |  |  |  |  | 878 |
Net charge-offs (recoveries) |  | — |  |  | 272 |  |  | (62) |  |  | (36) |  |  | — |  |  | — |  |  | 825 |  |  |  |  |  |  | 999 |
Ending balance |  | $ | 15 |  |  | $ | 7,725 |  |  | $ | 3,065 |  |  | $ | 12,767 |  |  | $ | 4,045 |  |  | $ | 17,858 |  |  | $ | 19,736 |  |  |  |  |  |  | $ | 65,211 |
In accordance with GAAP, other real estate assets are not included in our assessment of the ACL. In the three months ended June 30, 2023, we recorded a provision for credit losses of $4.3 million, which consisted of a provision for credit losses on loans of $4.1 million and a provision for credit losses on off-balance sheet credit exposures of $0.2 million. In the three months ended June 30, 2022, we recorded a debit to the provision for credit losses of $1.0 million, which consisted of a debit to the provision for credit losses on loans of $1.5 million and a credit to the provision for credit losses on off-balance sheet credit exposures of $0.5 million. The following tables present by class, the activity in the ACL for loans under ASC 326 during the six months ended June 30, 2023 and 2022: The following table presents the activity in the reserve for off-balance sheet credit exposures, included in other liabilities, during the three and six months ended June 30, 2023 and 2022.
| Three Months Ended June 30, |  | Six Months Ended June 30,
(dollars in thousands) | 2023 |  | 2022 |  | 2023 |  | 2022
Beginning balance | $ | 3,480 |  |  | $ | 4,540 |  |  | $ | 3,243 |  |  | $ | 4,804 |
Provision (credit) for off-balance sheet credit exposures | 184 |  |  | (467) |  |  | 421 |  |  | (731) |
Ending balance | $ | 3,664 |  |  | $ | 4,073 |  |  | $ | 3,664 |  |  | $ | 4,073 |
(dollars in thousands) |  | Commercial, Financial and Agricultural |  | Real Estate |  |  |  |  |  |  |  |
Six Months Ended June 30, 2023 |  | SBA PPP |  | Other |  | Construction |  | Residential Mortgage |  | Home Equity |  | Commercial Mortgage |  | Consumer |  |  |  |  |  | Total
Beginning balance |  | $ | 2 |  |  | $ | 6,822 |  |  | $ | 2,867 |  |  | $ | 11,804 |  |  | $ | 4,114 |  |  | $ | 17,902 |  |  | $ | 20,227 |  |  |  |  |  |  | $ | 63,738 |
Provision (credit) for credit losses on loans |  | (1) |  |  | 889 |  |  | 787 |  |  | 369 |  |  | (164) |  |  | (537) |  |  | 4,407 |  |  |  |  |  |  | 5,750 |
Subtotal |  | 1 |  |  | 7,711 |  |  | 3,654 |  |  | 12,173 |  |  | 3,950 |  |  | 17,365 |  |  | 24,634 |  |  |  |  |  |  | 69,488 |
Charge-offs |  | — |  |  | 1,141 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 6,559 |  |  |  |  |  |  | 7,700 |
Recoveries |  | — |  |  | 375 |  |  | — |  |  | 60 |  |  | 15 |  |  | — |  |  | 1,611 |  |  |  |  |  |  | 2,061 |
Net charge-offs (recoveries) |  | — |  |  | 766 |  |  | — |  |  | (60) |  |  | (15) |  |  | — |  |  | 4,948 |  |  |  |  |  |  | 5,639 |
Ending balance |  | $ | 1 |  |  | $ | 6,945 |  |  | $ | 3,654 |  |  | $ | 12,233 |  |  | $ | 3,965 |  |  | $ | 17,365 |  |  | $ | 19,686 |  |  |  |  |  |  | $ | 63,849 |
(dollars in thousands) |  | Commercial, Financial and Agricultural |  | Real Estate |  |  |  |  |  |  |  |
Six Months Ended June 30, 2022 |  | SBA PPP |  | Other |  | Construction |  | Residential Mortgage |  | Home Equity |  | Commercial Mortgage |  | Consumer |  |  |  |  |  | Total
Beginning balance |  | $ | 77 |  |  | $ | 10,314 |  |  | $ | 3,908 |  |  | $ | 12,463 |  |  | $ | 4,509 |  |  | $ | 18,411 |  |  | $ | 18,415 |  |  |  |  |  |  | $ | 68,097 |
Provision (credit) for credit losses on loans |  | (62) |  |  | (2,413) |  |  | (905) |  |  | 156 |  |  | (464) |  |  | (553) |  |  | 2,766 |  |  |  |  |  |  | (1,475) |
Subtotal |  | 15 |  |  | 7,901 |  |  | 3,003 |  |  | 12,619 |  |  | 4,045 |  |  | 17,858 |  |  | 21,181 |  |  |  |  |  |  | 66,622 |
Charge-offs |  | — |  |  | 741 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,606 |  |  |  |  |  |  | 3,347 |
Recoveries |  | — |  |  | 565 |  |  | 62 |  |  | 148 |  |  | — |  |  | — |  |  | 1,161 |  |  |  |  |  |  | 1,936 |
Net charge-offs (recoveries) |  | — |  |  | 176 |  |  | (62) |  |  | (148) |  |  | — |  |  | — |  |  | 1,445 |  |  |  |  |  |  | 1,411 |
Ending balance |  | $ | 15 |  |  | $ | 7,725 |  |  | $ | 3,065 |  |  | $ | 12,767 |  |  | $ | 4,045 |  |  | $ | 17,858 |  |  | $ | 19,736 |  |  |  |  |  |  | $ | 65,211 |
In the six months ended June 30, 2023, our provision for credit losses was a debit of $6.2 million, which consisted of a debit to the provision for credit losses on loans of $5.8 million and a debit to the provision for credit losses on off-balance sheet credit exposures of $0.4 million. In the six months ended June 30, 2022, our provision for credit loss was a credit of $2.2 million, which consisted of a credit to the provision for credit losses on loans of $1.5 million, a credit to the provision for credit losses on off-balance sheet credit exposures of $0.7 million.

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