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Allowance for Loan Losses | 9 Months Ended
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Sep. 30, 2018
Allowance for Loan and Lease Losses Write-offs, Net [Abstract] |
Allowance for Loan Losses | The following table presents the activity of the allowance for loan losses by portfolio segment for the three months ended September 30.
Allowance for Loan Losses: |  | September 30, 2018
(Dollar amounts in thousands) |  | Commercial |  | Residential |  | Consumer |  | Unallocated |  | Total
Beginning balance |  | $ | 9,498 |  |  | $ | 1,382 |  |  | $ | 7,131 |  |  | $ | 2,060 |  |  | $ | 20,071 |
Provision for loan losses |  | (106 | ) |  | (44 | ) |  | 1,593 |  |  | 27 |  |  | 1,470 |
Loans charged -off |  | (409 | ) |  | (158 | ) |  | (1,781 | ) |  | — |  |  | (2,348 | )
Recoveries |  | 354 |  |  | 160 |  |  | 594 |  |  | — |  |  | 1,108 |
Ending Balance |  | $ | 9,337 |  |  | $ | 1,340 |  |  | $ | 7,537 |  |  | $ | 2,087 |  |  | $ | 20,301 |
Allowance for Loan Losses: |  | September 30, 2017
(Dollar amounts in thousands) |  | Commercial |  | Residential |  | Consumer |  | Unallocated |  | Total
Beginning balance |  | $ | 10,223 |  |  | $ | 1,514 |  |  | $ | 6,218 |  |  | $ | 1,725 |  |  | $ | 19,680 |
Provision for loan losses |  | (227 | ) |  | 14 |  |  | 1,415 |  |  | (17 | ) |  | 1,185 |
Loans charged -off |  | (281 | ) |  | (100 | ) |  | (1,583 | ) |  | — |  |  | (1,964 | )
Recoveries |  | 222 |  |  | 91 |  |  | 588 |  |  | — |  |  | 901 |
Ending Balance |  | $ | 9,937 |  |  | $ | 1,519 |  |  | $ | 6,638 |  |  | $ | 1,708 |  |  | $ | 19,802 |
The following table presents the activity of the allowance for loan losses by portfolio segment for the nine months ended September 30.
Allowance for Loan Losses: |  | September 30, 2018
(Dollar amounts in thousands) |  | Commercial |  | Residential |  | Consumer |  | Unallocated |  | Total
Beginning balance |  | $ | 10,281 |  |  | $ | 1,455 |  |  | $ | 6,709 |  |  | $ | 1,464 |  |  | $ | 19,909 |
Provision for loan losses |  | (443 | ) |  | 56 |  |  | 4,062 |  |  | 623 |  |  | 4,298 |
Loans charged -off |  | (1,053 | ) |  | (632 | ) |  | (5,007 | ) |  | — |  |  | (6,692 | )
Recoveries |  | 552 |  |  | 461 |  |  | 1,773 |  |  | — |  |  | 2,786 |
Ending Balance |  | $ | 9,337 |  |  | $ | 1,340 |  |  | $ | 7,537 |  |  | $ | 2,087 |  |  | $ | 20,301 |
Allowance for Loan Losses: |  | September 30, 2017
(Dollar amounts in thousands) |  | Commercial |  | Residential |  | Consumer |  | Unallocated |  | Total
Beginning balance |  | $ | 9,731 |  |  | $ | 1,553 |  |  | $ | 5,767 |  |  | $ | 1,722 |  |  | $ | 18,773 |
Provision for loan losses |  | 176 |  |  | (166 | ) |  | 3,825 |  |  | (14 | ) |  | 3,821 |
Loans charged -off |  | (1,059 | ) |  | (564 | ) |  | (4,705 | ) |  | — |  |  | (6,328 | )
Recoveries |  | 1,089 |  |  | 696 |  |  | 1,751 |  |  | — |  |  | 3,536 |
Ending Balance |  | $ | 9,937 |  |  | $ | 1,519 |  |  | $ | 6,638 |  |  | $ | 1,708 |  |  | $ | 19,802 |
The following table presents the allocation of the allowance for loan losses and the recorded investment in loans by portfolio segment and based on the impairment method at September 30, 2018 and December 31, 2017.
Allowance for Loan Losses |  | September 30, 2018
(Dollar amounts in thousands) |  | Commercial |  | Residential |  | Consumer |  | Unallocated |  | Total
Individually evaluated for impairment |  | $ | 34 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 34 |
Collectively evaluated for impairment |  | 9,303 |  |  | 1,340 |  |  | 7,537 |  |  | 2,087 |  |  | 20,267 |
Acquired with deteriorated credit quality |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Ending Balance |  | $ | 9,337 |  |  | $ | 1,340 |  |  | $ | 7,537 |  |  | $ | 2,087 |  |  | $ | 20,301 |
Loans: |  | September 30, 2018
(Dollar amounts in thousands) |  | Commercial |  | Residential |  | Consumer |  |  |  | Total
Individually evaluated for impairment |  | $ | 5,063 |  |  | $ | 4,372 |  |  | $ | — |  |  |  |  | $ | 9,435 |
Collectively evaluated for impairment |  | 1,151,707 |  |  | 440,335 |  |  | 346,583 |  |  |  |  | 1,938,625 |
Acquired with deteriorated credit quality |  | 1,527 |  |  | — |  |  | — |  |  |  |  | 1,527 |
Ending Balance |  | $ | 1,158,297 |  |  | $ | 444,707 |  |  | $ | 346,583 |  |  |  |  | $ | 1,949,587 |
Allowance for Loan Losses: |  | December 31, 2017
(Dollar amounts in thousands) |  | Commercial |  | Residential |  | Consumer |  | Unallocated |  | Total
Individually evaluated for impairment |  | 619 |  |  | 6 |  |  | — |  |  | — |  |  | 625 |
Collectively evaluated for impairment |  | 9,662 |  |  | 1,449 |  |  | 6,709 |  |  | 1,464 |  |  | 19,284 |
Acquired with deteriorated credit quality |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Ending Balance |  | $ | 10,281 |  |  | $ | 1,455 |  |  | $ | 6,709 |  |  | $ | 1,464 |  |  | $ | 19,909 |
Loans |  | December 31, 2017
(Dollar amounts in thousands) |  | Commercial |  | Residential |  | Consumer |  |  |  | Total
Individually evaluated for impairment |  | 9,619 |  |  | 463 |  |  | — |  |  |  |  | 10,082 |
Collectively evaluated for impairment |  | 1,134,701 |  |  | 436,944 |  |  | 329,435 |  |  |  |  | 1,901,080 |
Acquired with deteriorated credit quality |  | 1,860 |  |  | — |  |  | — |  |  |  |  | 1,860 |
Ending Balance |  | $ | 1,146,180 |  |  | $ | 437,407 |  |  | $ | 329,435 |  |  |  |  | $ | 1,913,022 |
The following tables present loans individually evaluated for impairment by class of loans.
|  |  |  |  |  | September 30, 2018 |  |  |  |
|  | Unpaid Principal |  | Recorded |  | Allowance for Loan Losses |  | Average Recorded |  | Interest Income |  | Cash Basis Interest
(Dollar amounts in thousands) |  | Balance |  | Investment |  | Allocated |  | Investment |  | Recognized |  | Recognized
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  | $ | 652 |  |  | $ | 652 |  |  | $ | — |  |  | $ | 725 |  |  | $ | — |  |  | $ | — |
Farmland |  | 3,083 |  |  | 3,083 |  |  | — |  |  | 1,468 |  |  | — |  |  | — |
Non Farm, Non Residential |  | — |  |  | — |  |  | — |  |  | 1,803 |  |  | — |  |  | — |
Agriculture |  | 212 |  |  | 12 |  |  | — |  |  | 61 |  |  | — |  |  | — |
All Other Commercial |  | 1,142 |  |  | 1,142 |  |  | — |  |  | 1,187 |  |  | — |  |  | — |
Residential |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
First Liens |  | 4,372 |  |  | 4,372 |  |  | — |  |  | 3,110 |  |  | — |  |  | — |
Home Equity |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Junior Liens |  | — |  |  | — |  |  | — |  |  | 29 |  |  | — |  |  | — |
Multifamily |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
All Other Residential |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Motor Vehicle |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
All Other Consumer |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  | 174 |  |  | 174 |  |  | 34 |  |  | 405 |  |  | — |  |  | — |
Farmland |  | — |  |  | — |  |  | — |  |  | 2,061 |  |  | — |  |  | — |
Non Farm, Non Residential |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Agriculture |  | — |  |  | — |  |  | — |  |  | 309 |  |  | — |  |  | — |
All Other Commercial |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Residential |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
First Liens |  | — |  |  | — |  |  | — |  |  | 111 |  |  | — |  |  | — |
Home Equity |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Junior Liens |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multifamily |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
All Other Residential |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Motor Vehicle |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
All Other Consumer |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
TOTAL |  | $ | 9,635 |  |  | $ | 9,435 |  |  | $ | 34 |  |  | $ | 11,269 |  |  | $ | — |  |  | $ | — |
|  |  |  |  |  | December 31, 2017 |  |  |  |
|  | Unpaid Principal |  | Recorded |  | Allowance for Loan Losses |  | Average Recorded |  | Interest Income |  | Cash Basis Interest Income
(Dollar amounts in thousands) |  | Balance |  | Investment |  | Allocated |  | Investment |  | Recognized |  | Recognized
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  | $ | 802 |  |  | $ | 802 |  |  | $ | — |  |  | $ | 971 |  |  | $ | — |  |  | $ | — |
Farmland |  | 930 |  |  | 930 |  |  | — |  |  | 1,265 |  |  | — |  |  | — |
Non Farm, Non Residential |  | 2,461 |  |  | 2,461 |  |  | — |  |  | 2,781 |  |  | — |  |  | — |
Agriculture |  | 123 |  |  | 123 |  |  | — |  |  | 239 |  |  | — |  |  | — |
All Other Commercial |  | 1,238 |  |  | 1,238 |  |  | — |  |  | 1,308 |  |  | — |  |  | — |
Residential |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
First Liens |  | 21 |  |  | 21 |  |  | — |  |  | 23 |  |  | — |  |  | — |
Home Equity |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Junior Liens |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multifamily |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
All Other Residential |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Motor Vehicle |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
All Other Consumer |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  | 493 |  |  | 493 |  |  | 146 |  |  | 514 |  |  | — |  |  | — |
Farmland |  | 3,035 |  |  | 3,035 |  |  | 268 |  |  | 669 |  |  | — |  |  | — |
Non Farm, Non Residential |  | — |  |  | — |  |  | — |  |  | 131 |  |  |  |  |  | — |
Agriculture |  | 738 |  |  | 537 |  |  | 205 |  |  | 279 |  |  | — |  |  | — |
All Other Commercial |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Residential |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
First Liens |  | 442 |  |  | 442 |  |  | 6 |  |  | 483 |  |  | — |  |  | — |
Home Equity |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Junior Liens |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multifamily |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
All Other Residential |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Motor Vehicle |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
All Other Consumer |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
TOTAL |  | $ | 10,283 |  |  | $ | 10,082 |  |  | $ | 625 |  |  | $ | 8,663 |  |  | $ | — |  |  | $ | — |
|  | Three Months Ended September 30, 2018 |  | Nine Months Ended September 30, 2018
|  | Average Recorded |  | Interest Income |  | Cash Basis Interest Income |  | Average Recorded |  | Interest Income |  | Cash Basis Interest Income
(Dollar amounts in thousands) |  | Investment |  | Recognized |  | Recognized |  | Investment |  | Recognized |  | Recognized
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  | $ | 662 |  |  | $ | — |  |  | $ | — |  |  | $ | 725 |  |  | $ | — |  |  | $ | — |
Farmland |  | 2,007 |  |  | — |  |  | — |  |  | 1,468 |  |  | — |  |  | — |
Non Farm, Non Residential |  | 1,165 |  |  | — |  |  | — |  |  | 1,803 |  |  | — |  |  | — |
Agriculture |  | 6 |  |  | — |  |  | — |  |  | 61 |  |  | — |  |  | — |
All Other Commercial |  | 1,156 |  |  | — |  |  | — |  |  | 1,187 |  |  | — |  |  | — |
Residential |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
First Liens |  | 4,188 |  |  | — |  |  | — |  |  | 3,110 |  |  | — |  |  | — |
Home Equity |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Junior Liens |  | 39 |  |  | — |  |  | — |  |  | 29 |  |  | — |  |  | — |
Multifamily |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
All Other Residential |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Motor Vehicle |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
All Other Consumer |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  | 323 |  |  | — |  |  | — |  |  | 405 |  |  | — |  |  | — |
Farmland |  | 1,081 |  |  | — |  |  | — |  |  | 2,061 |  |  | — |  |  | — |
Non Farm, Non Residential |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Agriculture |  | 80 |  |  | — |  |  | — |  |  | 309 |  |  | — |  |  | — |
All Other Commercial |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Residential |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
First Liens |  | — |  |  | — |  |  | — |  |  | 111 |  |  | — |  |  | — |
Home Equity |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Junior Liens |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multifamily |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
All Other Residential |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Motor Vehicle |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
All Other Consumer |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
TOTAL |  | $ | 10,707 |  |  | $ | — |  |  | $ | — |  |  | $ | 11,269 |  |  | $ | — |  |  | $ | — |
|  | Three Months Ended September 30, 2017 |  | Nine Months Ended September 30, 2017
|  | Average Recorded |  | Interest Income |  | Cash Basis Interest Income |  | Average Recorded |  | Interest Income |  | Cash Basis Interest Income
(Dollar amounts in thousands) |  | Investment |  | Recognized |  | Recognized |  | Investment |  | Recognized |  | Recognized
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  | $ | 891 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,013 |  |  | $ | — |  |  | $ | — |
Farmland |  | 2,285 |  |  | — |  |  | — |  |  | 1,349 |  |  | — |  |  | — |
Non Farm, Non Residential |  | 3,218 |  |  | — |  |  | — |  |  | 2,861 |  |  | — |  |  | — |
Agriculture |  | 107 |  |  | — |  |  | — |  |  | 268 |  |  | — |  |  | — |
All Other Commercial |  | 1,297 |  |  | — |  |  | — |  |  | 1,325 |  |  | — |  |  | — |
Residential |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
First Liens |  | 23 |  |  | — |  |  | — |  |  | 24 |  |  | — |  |  | — |
Home Equity |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Junior Liens |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multifamily |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
All Other Residential |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Motor Vehicle |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
All Other Consumer |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  | 508 |  |  | — |  |  | — |  |  | 519 |  |  | — |  |  | — |
Farmland |  | 156 |  |  | — |  |  | — |  |  | 78 |  |  | — |  |  | — |
Non Farm, Non Residential |  | — |  |  | — |  |  | — |  |  | 164 |  |  | — |  |  | — |
Agriculture |  | 430 |  |  | — |  |  | — |  |  | 215 |  |  | — |  |  | — |
All Other Commercial |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Residential |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
First Liens |  | 473 |  |  | — |  |  | — |  |  | 493 |  |  | — |  |  | — |
Home Equity |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Junior Liens |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multifamily |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
All Other Residential |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Motor Vehicle |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
All Other Consumer |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
TOTAL |  | $ | 9,388 |  |  | $ | — |  |  | $ | — |  |  | $ | 8,309 |  |  | $ | — |  |  | $ | — |
The tables below presents the recorded investment in non-performing loans.
|  | September 30, 2018
|  | Loans Past Due Over 90 Day Still |  | Troubled Debt Restructured |  | Nonaccrual Excluding
(Dollar amounts in thousands) |  | Accruing |  | Accruing |  | Nonaccrual |  | TDR
Commercial |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  | $ | 41 |  |  | $ | 1 |  |  | $ | 202 |  |  | $ | 1,096 |
Farmland |  | — |  |  | — |  |  | — |  |  | 3,258 |
Non Farm, Non Residential |  | — |  |  | — |  |  | — |  |  | 88 |
Agriculture |  | — |  |  | — |  |  | — |  |  | 27 |
All Other Commercial |  | — |  |  | — |  |  | — |  |  | 1,147 |
Residential |  |  |  |  |  |  |  |  |  |  |
First Liens |  | 1,063 |  |  | 3,343 |  |  | 564 |  |  | 3,518 |
Home Equity |  | 12 |  |  | — |  |  | — |  |  | 75 |
Junior Liens |  | 18 |  |  | 57 |  |  | — |  |  | 68 |
Multifamily |  | — |  |  | — |  |  | — |  |  | — |
All Other Residential |  | — |  |  | — |  |  | — |  |  | 66 |
Consumer |  |  |  |  |  |  |  |  |  |  |
Motor Vehicle |  | 259 |  |  | 2 |  |  | — |  |  | 179 |
All Other Consumer |  | — |  |  | 187 |  |  | 475 |  |  | 513 |
TOTAL |  | $ | 1,393 |  |  | $ | 3,590 |  |  | $ | 1,241 |  |  | $ | 10,035 |
|  | December 31, 2017
|  | Loans Past Due Over 90 Day Still |  | Troubled Debt Restructured |  | Nonaccrual Excluding
(Dollar amounts in thousands) |  | Accruing |  | Accruing |  | Nonaccrual |  | TDR
Commercial |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  | $ | 41 |  |  | $ | 2 |  |  | $ | 212 |  |  | $ | 1,679 |
Farmland |  | 19 |  |  | — |  |  | — |  |  | 4,141 |
Non Farm, Non Residential |  | — |  |  | 56 |  |  | 2,440 |  |  | 172 |
Agriculture |  | — |  |  | — |  |  | — |  |  | 707 |
All Other Commercial |  | — |  |  | — |  |  | — |  |  | 1,236 |
Residential |  |  |  |  |  |  |  |  |  |  |
First Liens |  | 1,011 |  |  | 3,105 |  |  | 575 |  |  | 3,972 |
Home Equity |  | 8 |  |  | — |  |  | — |  |  | 249 |
Junior Liens |  | 137 |  |  | — |  |  | — |  |  | 134 |
Multifamily |  | — |  |  | — |  |  | — |  |  | — |
All Other Residential |  | — |  |  | — |  |  | — |  |  | 90 |
Consumer |  |  |  |  |  |  |  |  |  |  |
Motor Vehicle |  | 268 |  |  | 9 |  |  | — |  |  | 242 |
All Other Consumer |  | — |  |  | 177 |  |  | 527 |  |  | 623 |
TOTAL |  | $ | 1,484 |  |  | $ | 3,349 |  |  | $ | 3,754 |  |  | $ | 13,245 |
There were $131 thousand of loans covered by loss share agreements with the FDIC included in loans past due over 90 days still on accrual at September 30, 2018 and there were $88 thousand at December 31, 2017. There were $85 thousand of covered loans included in non-accrual loans at September 30, 2018 and there were $62 thousand at December 31, 2017. There were no covered loans at September 30, 2018 or December 31, 2017 that were deemed impaired. Non-performing loans include both smaller balance homogeneous loans that are collectively evaluated for impairment and individually classified impaired loans. The following tables presents the aging of the recorded investment in loans by past due category and class of loans.
|  | September 30, 2018
|  | 30-59 Days |  | 60-89 Days |  | Greater than 90 days |  | Total |  |  |  |
(Dollar amounts in thousands) |  | Past Due |  | Past Due |  | Past Due |  | Past Due |  | Current |  | Total
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  | $ | 765 |  |  | $ | 487 |  |  | $ | 481 |  |  | $ | 1,733 |  |  | $ | 507,758 |  |  | $ | 509,491 |
Farmland |  | — |  |  | 8 |  |  | 3,198 |  |  | 3,206 |  |  | 103,902 |  |  | 107,108 |
Non Farm, Non Residential |  | 20 |  |  | 31 |  |  | 26 |  |  | 77 |  |  | 188,673 |  |  | 188,750 |
Agriculture |  | — |  |  | — |  |  | 11 |  |  | 11 |  |  | 142,700 |  |  | 142,711 |
All Other Commercial |  | 4 |  |  | — |  |  | — |  |  | 4 |  |  | 210,233 |  |  | 210,237 |
Residential |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
First Liens |  | 528 |  |  | 446 |  |  | 1,939 |  |  | 2,913 |  |  | 236,246 |  |  | 239,159 |
Home Equity |  | 203 |  |  | 80 |  |  | 81 |  |  | 364 |  |  | 37,449 |  |  | 37,813 |
Junior Liens |  | 138 |  |  | 53 |  |  | 18 |  |  | 209 |  |  | 47,866 |  |  | 48,075 |
Multifamily |  | — |  |  | — |  |  | — |  |  | — |  |  | 107,179 |  |  | 107,179 |
All Other Residential |  | — |  |  | — |  |  | — |  |  | — |  |  | 12,481 |  |  | 12,481 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Motor Vehicle |  | 5,092 |  |  | 861 |  |  | 299 |  |  | 6,252 |  |  | 313,132 |  |  | 319,384 |
All Other Consumer |  | 106 |  |  | 10 |  |  | 3 |  |  | 119 |  |  | 27,080 |  |  | 27,199 |
TOTAL |  | $ | 6,856 |  |  | $ | 1,976 |  |  | $ | 6,056 |  |  | $ | 14,888 |  |  | $ | 1,934,699 |  |  | $ | 1,949,587 |
|  | December 31, 2017
|  | 30-59 Days |  | 60-89 Days |  | Greater than 90 days |  | Total |  |  |  |
(Dollar amounts in thousands) |  | Past Due |  | Past Due |  | Past Due |  | Past Due |  | Current |  | Total
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  | $ | 372 |  |  | $ | 80 |  |  | $ | 640 |  |  | $ | 1,092 |  |  | $ | 474,709 |  |  | $ | 475,801 |
Farmland |  | 341 |  |  | — |  |  | 3,671 |  |  | 4,012 |  |  | 104,457 |  |  | 108,469 |
Non Farm, Non Residential |  | 141 |  |  | — |  |  | — |  |  | 141 |  |  | 200,804 |  |  | 200,945 |
Agriculture |  | 141 |  |  | — |  |  | 561 |  |  | 702 |  |  | 152,388 |  |  | 153,090 |
All Other Commercial |  | — |  |  | — |  |  | — |  |  | — |  |  | 207,875 |  |  | 207,875 |
Residential |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
First Liens |  | 5,467 |  |  | 1,317 |  |  | 1,434 |  |  | 8,218 |  |  | 247,029 |  |  | 255,247 |
Home Equity |  | 310 |  |  | 46 |  |  | 8 |  |  | 364 |  |  | 35,752 |  |  | 36,116 |
Junior Liens |  | 274 |  |  | 106 |  |  | 194 |  |  | 574 |  |  | 41,688 |  |  | 42,262 |
Multifamily |  | — |  |  | — |  |  | — |  |  | — |  |  | 90,141 |  |  | 90,141 |
All Other Residential |  | 300 |  |  | — |  |  | 12 |  |  | 312 |  |  | 13,329 |  |  | 13,641 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Motor Vehicle |  | 4,770 |  |  | 697 |  |  | 294 |  |  | 5,761 |  |  | 298,211 |  |  | 303,972 |
All Other Consumer |  | 107 |  |  | 22 |  |  | — |  |  | 129 |  |  | 25,334 |  |  | 25,463 |
TOTAL |  | $ | 12,223 |  |  | $ | 2,268 |  |  | $ | 6,814 |  |  | $ | 21,305 |  |  | $ | 1,891,717 |  |  | $ | 1,913,022 |
During the three and nine months ended September 30, 2018 and 2017, the terms of certain loans were modified as troubled debt restructurings (TDRs). The following tables present the activity for TDRs.
|  |  |  | 2018 |  |
(Dollar amounts in thousands) |  | Commercial |  | Residential |  | Consumer |  | Total
July 1, |  | $ | 2,577 |  |  | $ | 3,607 |  |  | $ | 635 |  |  | $ | 6,819 |
Added |  | — |  |  | 538 |  |  | 94 |  |  | 632 |
Charged Off |  | — |  |  | — |  |  | (7 | ) |  | (7 | )
Payments |  | (2,374 | ) |  | (165 | ) |  | (58 | ) |  | (2,597 | )
September 30, |  | $ | 203 |  |  | $ | 3,980 |  |  | $ | 664 |  |  | $ | 4,847 |
|  |  |  | 2018 |  |
(Dollar amounts in thousands) |  | Commercial |  | Residential |  | Consumer |  | Total
January 1, |  | $ | 2,709 |  |  | $ | 3,611 |  |  | $ | 714 |  |  | $ | 7,034 |
Added |  | — |  |  | 751 |  |  | 237 |  |  | 988 |
Charged Off |  | — |  |  | (16 | ) |  | (83 | ) |  | (99 | )
Payments |  | (2,506 | ) |  | (366 | ) |  | (204 | ) |  | (3,076 | )
September 30, |  | $ | 203 |  |  | $ | 3,980 |  |  | $ | 664 |  |  | $ | 4,847 |
|  |  |  | 2017 |  |
(Dollar amounts in thousands) |  | Commercial |  | Residential |  | Consumer |  | Total
July 1, |  | 3,061 |  |  | 4,198 |  |  | 725 |  |  | 7,984 |
Added |  | — |  |  | — |  |  | 42 |  |  | 42 |
Charged Off |  | — |  |  | (155 | ) |  | (17 | ) |  | (172 | )
Payments |  | (153 | ) |  | (222 | ) |  | (55 | ) |  | (430 | )
September 30, |  | 2,908 |  |  | 3,821 |  |  | 695 |  |  | 7,424 |
|  |  |  | 2017 |  |
(Dollar amounts in thousands) |  | Commercial |  | Residential |  | Consumer |  | Total
January 1, |  | 3,386 |  |  | 4,447 |  |  | 732 |  |  | 8,565 |
Added |  | — |  |  | 227 |  |  | 251 |  |  | 478 |
Charged Off |  | — |  |  | (195 | ) |  | (88 | ) |  | (283 | )
Payments |  | (478 | ) |  | (658 | ) |  | (200 | ) |  | (1,336 | )
September 30, |  | 2,908 |  |  | 3,821 |  |  | 695 |  |  | 7,424 |
Modification of the terms of such loans typically include one or a combination of the following: a reduction of the stated interest rate of the loan; an extension of the maturity date at a stated rate of interest lower than the current market rate for new debt with similar risk; or a permanent reduction of the recorded investment in the loan. No modification in 2018 or 2017 resulted in the permanent reduction of the recorded investment in the loan. Modifications involving a reduction of the stated interest rate of the loan were for periods ranging from twelve months to five years. Modifications involving an extension of the maturity date were for periods ranging from twelve months to ten years. Troubled debt restructurings during the three and nine months ended September 30, 2018 and 2017 did not result in any material charge-offs or additional provision expense. The Corporation has no allocations of specific reserves to customers whose loan terms have been modified in troubled debt restructurings as of September 30, 2018 and 2017. The Corporation has not committed to lend additional amounts as of September 30, 2018 and 2017 to customers with outstanding loans that are classified as troubled debt restructurings. None of the charge-offs during the three and nine months ended September 30, 2018 and 2017 were of restructurings that had occurred in the previous 12 months. Credit Quality Indicators: The Corporation categorizes loans into risk categories based on relevant information about the ability of borrowers to service their debt such as: current financial information, historical payment experience, credit documentation, public information, and current economic trends, among other factors. The Corporation analyzes loans individually by classifying the loans as to credit risk. This analysis includes non-homogeneous loans, such as commercial loans, with an outstanding balance greater than $100 thousand. Any consumer loans outstanding to a borrower who had commercial loans analyzed will be similarly risk rated. This analysis is performed on a quarterly basis. The Corporation uses the following definitions for risk ratings: Special Mention: Loans classified as special mention have a potential weakness that deserves management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or of the institution’s credit position at some future date. Substandard: Loans classified as substandard are inadequately protected by the current net worth and debt service capacity of the borrower or of any pledged collateral. These loans have a well-defined weakness or weaknesses which have clearly jeopardized repayment of principal and interest as originally intended. They are characterized by the distinct possibility that the institution will sustain some future loss if the deficiencies are not corrected. Doubtful: Loans classified as doubtful have all the weaknesses inherent in those graded substandard, with the added characteristic that the severity of the weaknesses makes collection or liquidation in full highly questionable or improbable based upon currently existing facts, conditions, and values. Furthermore, non-homogeneous loans which were not individually analyzed, but are 90+ days past due or on non-accrual are classified as substandard. Loans included in homogeneous pools, such as residential or consumer may be classified as substandard due to 90+ days delinquency, non-accrual status, bankruptcy, or loan restructuring. Loans not meeting the criteria above that are analyzed individually as part of the above described process are considered to be pass rated loans. Loans listed as not rated are either those with an outstanding balance less than $100 thousand or are included in groups of homogeneous loans. As of September 30, 2018 and December 31, 2017, and based on the most recent analysis performed, the risk category of loans by class of loans are as follows:
|  | September 30, 2018
(Dollar amounts in thousands) |  | Pass |  | Special Mention |  | Substandard |  | Doubtful |  | Not Rated |  | Total
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  | $ | 462,286 |  |  | $ | 21,079 |  |  | $ | 16,145 |  |  | $ | — |  |  | $ | 8,327 |  |  | $ | 507,837 |
Farmland |  | 88,960 |  |  | 7,655 |  |  | 8,427 |  |  | — |  |  | 20 |  |  | 105,062 |
Non Farm, Non Residential |  | 172,165 |  |  | 5,620 |  |  | 10,531 |  |  | — |  |  | — |  |  | 188,316 |
Agriculture |  | 113,536 |  |  | 9,823 |  |  | 16,405 |  |  | — |  |  | 456 |  |  | 140,220 |
All Other Commercial |  | 200,398 |  |  | 43 |  |  | 6,923 |  |  | — |  |  | 1,737 |  |  | 209,101 |
Residential |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
First Liens |  | 44,443 |  |  | 971 |  |  | 3,935 |  |  | — |  |  | 188,857 |  |  | 238,206 |
Home Equity |  | 673 |  |  | — |  |  | 120 |  |  | — |  |  | 36,952 |  |  | 37,745 |
Junior Liens |  | 2,041 |  |  | 76 |  |  | 171 |  |  | 76 |  |  | 45,598 |  |  | 47,962 |
Multifamily |  | 106,891 |  |  | — |  |  | — |  |  | — |  |  | 19 |  |  | 106,910 |
All Other Residential |  | — |  |  | — |  |  | 15 |  |  | — |  |  | 12,426 |  |  | 12,441 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Motor Vehicle |  | — |  |  | — |  |  | 674 |  |  | — |  |  | 317,387 |  |  | 318,061 |
All Other Consumer |  | — |  |  | — |  |  | 43 |  |  | — |  |  | 27,028 |  |  | 27,071 |
TOTAL |  | $ | 1,191,393 |  |  | $ | 45,267 |  |  | $ | 63,389 |  |  | $ | 76 |  |  | $ | 638,807 |  |  | $ | 1,938,932 |
|  | December 31, 2017
(Dollar amounts in thousands) |  | Pass |  | Special Mention |  | Substandard |  | Doubtful |  | Not Rated |  | Total
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  | $ | 430,015 |  |  | $ | 19,889 |  |  | $ | 18,611 |  |  | $ | 38 |  |  | $ | 5,947 |  |  | $ | 474,500 |
Farmland |  | 88,338 |  |  | 10,782 |  |  | 7,466 |  |  | — |  |  | 10 |  |  | 106,596 |
Non Farm, Non Residential |  | 179,181 |  |  | 7,689 |  |  | 13,632 |  |  | — |  |  | — |  |  | 200,502 |
Agriculture |  | 111,724 |  |  | 17,482 |  |  | 21,388 |  |  | — |  |  | 342 |  |  | 150,936 |
All Other Commercial |  | 194,170 |  |  | 2,723 |  |  | 7,459 |  |  | — |  |  | 2,604 |  |  | 206,956 |
Residential |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
First Liens |  | 45,320 |  |  | 750 |  |  | 3,980 |  |  | 5 |  |  | 204,329 |  |  | 254,384 |
Home Equity |  | 319 |  |  | — |  |  | 64 |  |  | — |  |  | 35,653 |  |  | 36,036 |
Junior Liens |  | 1,882 |  |  | 76 |  |  | 342 |  |  | 100 |  |  | 39,755 |  |  | 42,155 |
Multifamily |  | 89,936 |  |  | — |  |  | — |  |  | — |  |  | 36 |  |  | 89,972 |
All Other Residential |  | — |  |  | — |  |  | 67 |  |  | — |  |  | 13,529 |  |  | 13,596 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Motor Vehicle |  | — |  |  | — |  |  | 731 |  |  | — |  |  | 301,900 |  |  | 302,631 |
All Other Consumer |  | — |  |  | — |  |  | 44 |  |  | — |  |  | 25,301 |  |  | 25,345 |
TOTAL |  | $ | 1,140,885 |  |  | $ | 59,391 |  |  | $ | 73,784 |  |  | $ | 143 |  |  | $ | 629,406 |  |  | $ | 1,903,609 |

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