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ALLOWANCE FOR CREDIT LOSSES AND RESERVE FOR OFF-BALANCE SHEET CREDIT EXPOSURES
 9 Months Ended
Sep. 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) 
Three Months Ended September 30, 2025Commercial and IndustrialConstructionResidential MortgageHome EquityCommercial MortgageConsumerTotal
Beginning balance$7,240 $3,363 $13,878 $1,049 $20,265 $13,816 $59,611 
Provision (credit) for credit losses on loans516 603 303 105 299 1,614 3,440 
Gross charge-offs(1,071)— — — — (2,824)(3,895)
Gross recoveries204 — 8 9 — 1,016 1,237 
Net (charge-offs) recoveries(867)— 8 9 — (1,808)(2,658)
Ending balance$6,889 $3,966 $14,189 $1,163 $20,564 $13,622 $60,393 

(dollars in thousands)
Three Months Ended September 30, 2024Commercial and IndustrialConstructionResidential MortgageHome EquityCommercial MortgageConsumerTotal
Beginning balance$7,071 $3,798 $15,389 $3,829 $17,337 $14,801 $62,225 
Provision (credit) for credit losses on loans617 (1,230)1,052 (1,360)1,204 2,757 3,040 
Gross charge-offs(663)— (99)— — (3,956)(4,718)
Gross recoveries158 — 8 — — 934 1,100 
Net (charge-offs) recoveries(505)— (91)— — (3,022)(3,618)
Ending balance$7,183 $2,568 $16,350 $2,469 $18,541 $14,536 $61,647 
(dollars in thousands)
Nine Months Ended September 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 loans3,715 1,647 (1,103)(1,193)1,682 6,407 11,155 
Gross charge-offs(4,509)— — — — (8,665)(13,174)
Gross recoveries570 3 25 21 — 2,611 3,230 
Net (charge-offs) recoveries(3,939)3 25 21 — (6,054)(9,944)
Ending balance$6,889 $3,966 $14,189 $1,163 $20,564 $13,622 $60,393 

(dollars in thousands)
Nine Months Ended September 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 loans1,488 (1,436)2,082 (1,038)998 7,515 9,609 
Gross charge-offs(1,864)— (383)— — (13,139)(15,386)
Gross recoveries378 — 25 6 — 3,081 3,490 
Net (charge-offs) recoveries(1,486)— (358)6 — (10,058)(11,896)
Ending balance$7,183 $2,568 $16,350 $2,469 $18,541 $14,536 $61,647 
The following table presents the activities in the reserve for off-balance sheet credit exposures, which is reported within other liabilities on the Company's consolidated balance sheets, for the periods presented. The related provision (credit) for off-balance sheet credit exposures is included in the provision for credit losses on the Company's consolidated statements of income for the periods presented.

Three Months Ended September 30,Nine Months Ended September 30,
(dollars in thousands)2025202420252024
Beginning balance$4,014 $3,312 $2,570 $3,706 
Provision (credit) for off-balance sheet credit exposures717 (207)2,161 (601)
Ending balance$4,731 $3,105 $4,731 $3,105