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ALLOWANCE FOR CREDIT LOSSES AND RESERVE FOR OFF-BALANCE SHEET CREDIT EXPOSURES
 6 Months Ended
Jun. 30, 2025
ALLOWANCE FOR LOAN AND LEASE LOSSES  
ALLOWANCE FOR CREDIT LOSSES AND RESERVE FOR OFF-BALANCE SHEET CREDIT EXPOSURES
4. ALLOWANCE FOR CREDIT LOSSES AND RESERVE FOR OFF-BALANCE SHEET CREDIT EXPOSURES

The following tables present by segment, the activities in the ACL on loans during the periods presented:

(dollars in thousands)Real Estate 
Three Months Ended June 30, 2025Commercial and IndustrialConstructionResidential MortgageHome EquityCommercial MortgageConsumerTotal
Beginning balance$7,423 $2,282 $15,936 $1,808 $19,523 $13,497 $60,469 
Provision (credit) for credit losses on loans2,480 1,078 (2,065)(768)742 2,343 3,810 
Gross charge-offs(2,858)— — — — (2,864)(5,722)
Gross recoveries195 3 7 9 — 840 1,054 
Net (charge-offs) recoveries(2,663)3 7 9 — (2,024)(4,668)
Ending balance$7,240 $3,363 $13,878 $1,049 $20,265 $13,816 $59,611 

(dollars in thousands)Real Estate
Three Months Ended June 30, 2024Commercial and IndustrialConstructionResidential MortgageHome EquityCommercial MortgageConsumerTotal
Beginning balance$7,008 $3,619 $16,026 $3,733 $17,004 $16,142 $63,532 
Provision (credit) for credit losses on loans452 179 (362)96 333 1,750 2,448 
Gross charge-offs(519)— (284)— — (4,345)(5,148)
Gross recoveries130 — 9 — — 1,254 1,393 
Net (charge-offs) recoveries(389)— (275)— — (3,091)(3,755)
Ending balance$7,071 $3,798 $15,389 $3,829 $17,337 $14,801 $62,225 
(dollars in thousands)Real Estate
Six Months Ended June 30, 2025Commercial and IndustrialConstructionResidential MortgageHome EquityCommercial MortgageConsumerTotal
Beginning balance$7,113 $2,316 $15,267 $2,335 $18,882 $13,269 $59,182 
Provision (credit) for credit losses on loans3,199 1,044 (1,406)(1,298)1,383 4,793 7,715 
Gross charge-offs(3,438)— — — — (5,841)(9,279)
Gross recoveries366 3 17 12 — 1,595 1,993 
Net (charge-offs) recoveries(3,072)3 17 12 — (4,246)(7,286)
Ending balance$7,240 $3,363 $13,878 $1,049 $20,265 $13,816 $59,611 

(dollars in thousands)Real Estate
Six Months Ended June 30, 2024Commercial and IndustrialConstructionResidential MortgageHome EquityCommercial MortgageConsumerTotal
Beginning balance$7,181 $4,004 $14,626 $3,501 $17,543 $17,079 $63,934 
Provision (credit) for credit losses on loans871 (206)1,030 322 (206)4,758 6,569 
Gross charge-offs(1,201)— (284)— — (9,183)(10,668)
Gross recoveries220 — 17 6 — 2,147 2,390 
Net (charge-offs) recoveries(981)— (267)6 — (7,036)(8,278)
Ending balance$7,071 $3,798 $15,389 $3,829 $17,337 $14,801 $62,225 
The following table presents the activities in the reserve for off-balance sheet credit exposures, included in other liabilities on the Company's consolidated balance sheets, during the periods presented. The provision (credit) for off-balance sheet credit exposures is included in the provision for credit losses on the Company's consolidated statements of income during the periods presented.

Three Months Ended June 30,Six Months Ended June 30,
(dollars in thousands)2025202420252024
Beginning balance$2,837 $3,521 $2,570 $3,706 
Provision (credit) for off-balance sheet credit exposures1,177 (209)1,444 (394)
Ending balance$4,014 $3,312 $4,014 $3,312