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Loan and Lease Receivables, Impaired Loans and Leases and Allowance for Loan and Lease Losses (Tables) | 9 Months Ended
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Sep. 30, 2017
Receivables [Abstract] |
Loan Composition Schedule | Loan and lease receivables consist of the following:
|  | September 30, 2017 |  | December 31, 2016
|  | (In Thousands)
Commercial real estate: |  |  |  |
Commercial real estate — owner occupied |  | $ | 182,755 |  |  | $ | 176,459 |
Commercial real estate — non-owner occupied |  | 461,586 |  |  | 473,158 |
Land development |  | 41,499 |  |  | 56,638 |
Construction |  | 115,660 |  |  | 101,206 |
Multi-family |  | 125,080 |  |  | 92,762 |
1-4 family |  | 40,173 |  |  | 45,651 |
Total commercial real estate |  | 966,753 |  |  | 945,874 |
Commercial and industrial |  | 447,223 |  |  | 450,298 |
Direct financing leases, net |  | 28,868 |  |  | 30,951 |
Consumer and other: |  |  |  |
Home equity and second mortgages |  | 7,776 |  |  | 8,412 |
Other |  | 17,447 |  |  | 16,329 |
Total consumer and other |  | 25,223 |  |  | 24,741 |
Total gross loans and leases receivable |  | 1,468,067 |  |  | 1,451,864 |
Less: |  |  |  |
Allowance for loan and lease losses |  | 19,923 |  |  | 20,912 |
Deferred loan fees |  | 1,354 |  |  | 1,189 |
Loans and leases receivable, net |  | $ | 1,446,790 |  |  | $ | 1,429,763 |
Ownership of SBA Loans | As of September 30, 2017 and December 31, 2016, the total amount of the Corporation’s ownership of SBA loans on the unaudited Consolidated Balance Sheets comprised of the following:
|  | September 30, 2017 |  | December 31, 2016
|  | (In Thousands)
Retained, unguaranteed portion of sold SBA loans |  | $ | 30,632 |  |  | $ | 30,418 |
Other SBA loans(1) |  | 25,684 |  |  | 31,728 |
Total SBA loans |  | $ | 56,316 |  |  | $ | 62,146 |
(1) | Primarily consisted of SBA Express loans, partially funded 7(a) program loans, and impaired SBA loans that were repurchased from the secondary market, all of which were not saleable as of September 30, 2017 and December 31, 2016, respectively.
Financing Receivable by Credit Quality Indicators | The following tables illustrate ending balances of the Corporation’s loan and lease portfolio, including impaired loans by class of receivable, and considering certain credit quality indicators as of September 30, 2017 and December 31, 2016:
|  | September 30, 2017
|  | Category |  |
|  | I |  | II |  | III |  | IV |  | Total
|  | (Dollars in Thousands)
Commercial real estate: |  |  |  |  |  |  |  |  |  |
Commercial real estate — owner occupied |  | $ | 147,603 |  |  | $ | 19,324 |  |  | $ | 8,690 |  |  | $ | 7,138 |  |  | $ | 182,755 |
Commercial real estate — non-owner occupied |  | 438,874 |  |  | 19,769 |  |  | 1,117 |  |  | 1,826 |  |  | 461,586 |
Land development |  | 37,659 |  |  | 795 |  |  | 275 |  |  | 2,770 |  |  | 41,499 |
Construction |  | 109,102 |  |  | 773 |  |  | 431 |  |  | 5,354 |  |  | 115,660 |
Multi-family |  | 125,080 |  |  | — |  |  | — |  |  | — |  |  | 125,080 |
1-4 family |  | 29,051 |  |  | 7,824 |  |  | 1,233 |  |  | 2,065 |  |  | 40,173 |
Total commercial real estate |  | 887,369 |  |  | 48,485 |  |  | 11,746 |  |  | 19,153 |  |  | 966,753 |
Commercial and industrial |  | 348,179 |  |  | 26,605 |  |  | 58,470 |  |  | 13,969 |  |  | 447,223 |
Direct financing leases, net |  | 26,854 |  |  | 305 |  |  | 1,709 |  |  | — |  |  | 28,868 |
Consumer and other: |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 7,764 |  |  | — |  |  | 8 |  |  | 4 |  |  | 7,776 |
Other |  | 17,066 |  |  | — |  |  | — |  |  | 381 |  |  | 17,447 |
Total consumer and other |  | 24,830 |  |  | — |  |  | 8 |  |  | 385 |  |  | 25,223 |
Total gross loans and leases receivable |  | $ | 1,287,232 |  |  | $ | 75,395 |  |  | $ | 71,933 |  |  | $ | 33,507 |  |  | $ | 1,468,067 |
Category as a % of total portfolio |  | 87.68 | % |  | 5.14 | % |  | 4.90 | % |  | 2.28 | % |  | 100.00 | %
|  | December 31, 2016
|  | Category |  |
|  | I |  | II |  | III |  | IV |  | Total
|  | (Dollars in Thousands)
Commercial real estate: |  |  |  |  |  |  |  |  |  |
Commercial real estate — owner occupied |  | $ | 142,704 |  |  | $ | 20,294 |  |  | $ | 11,174 |  |  | $ | 2,287 |  |  | $ | 176,459 |
Commercial real estate — non-owner occupied |  | 447,895 |  |  | 20,933 |  |  | 2,721 |  |  | 1,609 |  |  | 473,158 |
Land development |  | 52,082 |  |  | 823 |  |  | 293 |  |  | 3,440 |  |  | 56,638 |
Construction |  | 93,510 |  |  | 3,154 |  |  | 1,624 |  |  | 2,918 |  |  | 101,206 |
Multi-family |  | 87,418 |  |  | 1,937 |  |  | 3,407 |  |  | — |  |  | 92,762 |
1-4 family |  | 38,504 |  |  | 3,144 |  |  | 1,431 |  |  | 2,572 |  |  | 45,651 |
Total commercial real estate |  | 862,113 |  |  | 50,285 |  |  | 20,650 |  |  | 12,826 |  |  | 945,874 |
Commercial and industrial |  | 348,201 |  |  | 42,949 |  |  | 46,675 |  |  | 12,473 |  |  | 450,298 |
Direct financing leases, net |  | 29,351 |  |  | 1,600 |  |  | — |  |  | — |  |  | 30,951 |
Consumer and other: |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 8,271 |  |  | 121 |  |  | 12 |  |  | 8 |  |  | 8,412 |
Other |  | 15,714 |  |  | — |  |  | 11 |  |  | 604 |  |  | 16,329 |
Total consumer and other |  | 23,985 |  |  | 121 |  |  | 23 |  |  | 612 |  |  | 24,741 |
Total gross loans and leases receivable |  | $ | 1,263,650 |  |  | $ | 94,955 |  |  | $ | 67,348 |  |  | $ | 25,911 |  |  | $ | 1,451,864 |
Category as a % of total portfolio |  | 87.04 | % |  | 6.54 | % |  | 4.64 | % |  | 1.78 | % |  | 100.00 | %
Past Due Financing Receivables | The delinquency aging of the loan and lease portfolio by class of receivable as of September 30, 2017 and December 31, 2016 was as follows:
|  | September 30, 2017
|  | 30-59 Days Past Due |  | 60-89 Days Past Due |  | Greater Than 90 Days Past Due |  | Total Past Due |  | Current |  | Total Loans and Leases
|  | (Dollars in Thousands)
Accruing loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 175,675 |  |  | $ | 175,675 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | 459,760 |  |  | 459,760 |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 38,729 |  |  | 38,729 |
Construction |  | 392 |  |  | — |  |  | — |  |  | 392 |  |  | 109,914 |  |  | 110,306 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 125,080 |  |  | 125,080 |
1-4 family |  | — |  |  | — |  |  | — |  |  | — |  |  | 38,309 |  |  | 38,309 |
Commercial and industrial |  | 2,257 |  |  | 470 |  |  | — |  |  | 2,727 |  |  | 430,539 |  |  | 433,266 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | 28,868 |  |  | 28,868 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 229 |  |  | — |  |  | — |  |  | 229 |  |  | 7,547 |  |  | 7,776 |
Other |  | — |  |  | — |  |  | — |  |  | — |  |  | 17,066 |  |  | 17,066 |
Total |  | 2,878 |  |  | 470 |  |  | — |  |  | 3,348 |  |  | 1,431,487 |  |  | 1,434,835 |
Non-accruing loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | — |  |  | — |  |  | 4,825 |  |  | 4,825 |  |  | 2,255 |  |  | 7,080 |
Non-owner occupied |  | — |  |  | — |  |  | 1,791 |  |  | 1,791 |  |  | 35 |  |  | 1,826 |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,770 |  |  | 2,770 |
Construction |  | — |  |  | — |  |  | 5,353 |  |  | 5,353 |  |  | 1 |  |  | 5,354 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | 529 |  |  | 10 |  |  | 1,041 |  |  | 1,580 |  |  | 284 |  |  | 1,864 |
Commercial and industrial |  | 207 |  |  | 497 |  |  | 11,005 |  |  | 11,709 |  |  | 2,248 |  |  | 13,957 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other |  | — |  |  | — |  |  | 358 |  |  | 358 |  |  | 23 |  |  | 381 |
Total |  | 736 |  |  | 507 |  |  | 24,373 |  |  | 25,616 |  |  | 7,616 |  | — |  | 33,232 |
Total loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | — |  |  | — |  |  | 4,825 |  |  | 4,825 |  |  | 177,930 |  |  | 182,755 |
Non-owner occupied |  | — |  |  | — |  |  | 1,791 |  |  | 1,791 |  |  | 459,795 |  |  | 461,586 |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 41,499 |  |  | 41,499 |
Construction |  | 392 |  |  | — |  |  | 5,353 |  |  | 5,745 |  |  | 109,915 |  |  | 115,660 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 125,080 |  |  | 125,080 |
1-4 family |  | 529 |  |  | 10 |  |  | 1,041 |  |  | 1,580 |  |  | 38,593 |  |  | 40,173 |
Commercial and industrial |  | 2,464 |  |  | 967 |  |  | 11,005 |  |  | 14,436 |  |  | 432,787 |  |  | 447,223 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | 28,868 |  |  | 28,868 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 229 |  |  | — |  |  | — |  |  | 229 |  |  | 7,547 |  |  | 7,776 |
Other |  | — |  |  | — |  |  | 358 |  |  | 358 |  |  | 17,089 |  |  | 17,447 |
Total |  | $ | 3,614 |  |  | $ | 977 |  |  | $ | 24,373 |  |  | $ | 28,964 |  |  | $ | 1,439,103 |  |  | $ | 1,468,067 |
Percent of portfolio |  | 0.24 | % |  | 0.07 | % |  | 1.66 | % |  | 1.97 | % |  | 98.03 | % |  | 100.00 | %
|  | December 31, 2016
|  | 30-59 Days Past Due |  | 60-89 Days Past Due |  | Greater Than 90 Days Past Due |  | Total Past Due |  | Current |  | Total Loans and Leases
|  | (Dollars in Thousands)
Accruing loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 174,236 |  |  | $ | 174,236 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | 471,549 |  |  | 471,549 |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 53,198 |  |  | 53,198 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | 98,288 |  |  | 98,288 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 92,762 |  |  | 92,762 |
1-4 family |  | 75 |  |  | — |  |  | — |  |  | 75 |  |  | 43,639 |  |  | 43,714 |
Commercial and industrial |  | 55 |  |  | 468 |  |  | — |  |  | 523 |  |  | 437,312 |  |  | 437,835 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | 30,951 |  |  | 30,951 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | 8,412 |  |  | 8,412 |
Other |  | — |  |  | — |  |  | — |  |  | — |  |  | 15,725 |  |  | 15,725 |
Total |  | 130 |  |  | 468 |  |  | — |  |  | 598 |  |  | 1,426,072 |  |  | 1,426,670 |
Non-accruing loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | — |  |  | — |  |  | 1,183 |  |  | 1,183 |  |  | 1,040 |  |  | 2,223 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,609 |  |  | 1,609 |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 3,440 |  |  | 3,440 |
Construction |  | 2,482 |  |  | — |  |  | 436 |  |  | 2,918 |  |  | — |  |  | 2,918 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | — |  |  | — |  |  | 1,240 |  |  | 1,240 |  |  | 697 |  |  | 1,937 |
Commercial and industrial |  | 3,345 |  |  | 168 |  |  | 6,740 |  |  | 10,253 |  |  | 2,210 |  |  | 12,463 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other |  | 186 |  |  | — |  |  | 378 |  |  | 564 |  |  | 40 |  |  | 604 |
Total |  | 6,013 |  |  | 168 |  |  | 9,977 |  |  | 16,158 |  |  | 9,036 |  |  | 25,194 |
Total loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | — |  |  | — |  |  | 1,183 |  |  | 1,183 |  |  | 175,276 |  |  | 176,459 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | 473,158 |  |  | 473,158 |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 56,638 |  |  | 56,638 |
Construction |  | 2,482 |  |  | — |  |  | 436 |  |  | 2,918 |  |  | 98,288 |  |  | 101,206 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 92,762 |  |  | 92,762 |
1-4 family |  | 75 |  |  | — |  |  | 1,240 |  |  | 1,315 |  |  | 44,336 |  |  | 45,651 |
Commercial and industrial |  | 3,400 |  |  | 636 |  |  | 6,740 |  |  | 10,776 |  |  | 439,522 |  |  | 450,298 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | 30,951 |  |  | 30,951 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | 8,412 |  |  | 8,412 |
Other |  | 186 |  |  | — |  |  | 378 |  |  | 564 |  |  | 15,765 |  |  | 16,329 |
Total |  | $ | 6,143 |  |  | $ | 636 |  |  | $ | 9,977 |  |  | $ | 16,756 |  |  | $ | 1,435,108 |  |  | $ | 1,451,864 |
Percent of portfolio |  | 0.42 | % |  | 0.04 | % |  | 0.69 | % |  | 1.15 | % |  | 98.85 | % |  | 100.00 | %
Schedule of Financing Receivables, Non Accrual Status | The Corporation’s total impaired assets consisted of the following at September 30, 2017 and December 31, 2016, respectively.
|  | September 30, 2017 |  | December 31, 2016
|  | (Dollars in Thousands)
Non-accrual loans and leases |  |  |  |
Commercial real estate: |  |  |  |
Commercial real estate — owner occupied |  | $ | 7,080 |  |  | $ | 2,223 |
Commercial real estate — non-owner occupied |  | 1,826 |  |  | 1,609 |
Land development |  | 2,770 |  |  | 3,440 |
Construction |  | 5,354 |  |  | 2,918 |
Multi-family |  | — |  |  | — |
1-4 family |  | 1,864 |  |  | 1,937 |
Total non-accrual commercial real estate |  | 18,894 |  |  | 12,127 |
Commercial and industrial |  | 13,957 |  |  | 12,463 |
Direct financing leases, net |  | — |  |  | — |
Consumer and other: |  |  |  |
Home equity and second mortgages |  | — |  |  | — |
Other |  | 381 |  |  | 604 |
Total non-accrual consumer and other loans |  | 381 |  |  | 604 |
Total non-accrual loans and leases |  | 33,232 |  |  | 25,194 |
Foreclosed properties, net |  | 2,585 |  |  | 1,472 |
Total non-performing assets |  | 35,817 |  |  | 26,666 |
Performing troubled debt restructurings |  | 275 |  |  | 717 |
Total impaired assets |  | $ | 36,092 |  |  | $ | 27,383 |
|  | September 30, 2017 |  | December 31, 2016
Total non-accrual loans and leases to gross loans and leases |  | 2.26 | % |  | 1.74 | %
Total non-performing assets to total gross loans and leases plus foreclosed properties, net |  | 2.44 |  |  | 1.83 |
Total non-performing assets to total assets |  | 2.01 |  |  | 1.50 |
Allowance for loan and lease losses to gross loans and leases |  | 1.36 |  |  | 1.44 |
Allowance for loan and lease losses to non-accrual loans and leases |  | 59.95 |  |  | 83.00 |
Troubled Debt Restructurings on Financing Receivables |
|  | As of September 30, 2017 |  | As of December 31, 2016
|  | Number of Loans |  | Pre-Modification Recorded Investment |  | Post-Modification Recorded Investment |  | Number of Loans |  | Pre-Modification Recorded Investment |  | Post-Modification Recorded Investment
|  | (Dollars in Thousands)
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate — owner occupied |  | 3 |  | $ | 1,065 |  |  | $ | 888 |  |  | 3 |  | $ | 1,065 |  |  | $ | 930 |
Commercial real estate — non-owner occupied |  | 1 |  | 158 |  |  | 35 |  |  | 1 |  | 158 |  |  | 39 |
Land development |  | 1 |  | 5,745 |  |  | 2,770 |  |  | 1 |  | 5,745 |  |  | 3,440 |
Construction |  | — |  | — |  |  | — |  |  | 2 |  | 331 |  |  | 314 |
Multi-family |  | — |  | — |  |  | — |  |  | — |  | — |  |  | — |
1-4 family |  | 10 |  | 1,287 |  |  | 1,353 |  |  | 11 |  | 1,391 |  |  | 1,393 |
Commercial and industrial |  | 11 |  | 8,944 |  |  | 5,759 |  |  | 10 |  | 8,094 |  |  | 7,058 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgage |  | 1 |  | 37 |  |  | 4 |  |  | 1 |  | 37 |  |  | 8 |
Other |  | 2 |  | 2,094 |  |  | 359 |  |  | 1 |  | 2,076 |  |  | 378 |
Total |  | 29 |  | $ | 19,330 |  |  | $ | 11,168 |  |  | 30 |  | $ | 18,897 |  |  | $ | 13,560 |
Troubled Debt Restructurings by Modification Type | As of September 30, 2017 and December 31, 2016, the Corporation’s troubled debt restructurings grouped by type of concession were as follows:
|  | As of September 30, 2017 |  | As of December 31, 2016
|  | Number of Loans |  | Recorded Investment |  | Number of Loans |  | Recorded Investment
|  | (Dollars in Thousands)
Commercial real estate: |  |  |  |  |  |  |  |
Extension of term |  | — |  |  | $ | — |  |  | 1 |  |  | $ | 8 |
Interest rate concession |  | 1 |  |  | 49 |  |  | 1 |  |  | 52 |
Combination of extension of term and interest rate concession |  | 14 |  |  | 4,997 |  |  | 16 |  |  | 6,056 |
Commercial and industrial: |  |  |  |  |  |  |  |
Combination of extension of term and interest rate concession |  | 11 |  |  | 5,759 |  |  | 10 |  |  | 7,058 |
Consumer and other: |  |  |  |  |  |  |  |
Extension of term |  | 1 |  |  | 342 |  |  | 1 |  |  | 378 |
Combination of extension of term and interest rate concession |  | 2 |  |  | 21 |  |  | 1 |  |  | 8 |
Total |  | 29 |  |  | $ | 11,168 |  |  | 30 |  |  | $ | 13,560 |
Impaired Financing Receivables | The following represents additional information regarding the Corporation’s impaired loans and leases, including performing troubled debt restructurings, by class:
|  | As of and for the Nine Months Ended September 30, 2017
|  | Recorded Investment |  | Unpaid Principal Balance |  | Impairment Reserve |  | Average Recorded Investment(1) |  | Foregone Interest Income |  | Interest Income Recognized |  | Net Foregone Interest Income
|  | (In Thousands)
With no impairment reserve recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | 6,727 |  |  | $ | 6,727 |  |  | $ | — |  |  | $ | 4,898 |  |  | $ | 394 |  |  | $ | — |  |  | $ | 394 |
Non-owner occupied |  | 1,826 |  |  | 1,866 |  |  | — |  |  | 1,932 |  |  | 99 |  |  | — |  |  | 99 |
Land development |  | 2,770 |  |  | 5,441 |  |  | — |  |  | 3,218 |  |  | 65 |  |  | — |  |  | 65 |
Construction |  | 2,482 |  |  | 2,482 |  |  | — |  |  | 611 |  |  | 208 |  |  | — |  |  | 208 |
Multi-family |  | — |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | — |  |  | — |
1-4 family |  | 2,065 |  |  | 2,319 |  |  | — |  |  | 2,387 |  |  | 69 |  |  | — |  |  | 69 |
Commercial and industrial |  | 1,740 |  |  | 2,103 |  |  | — |  |  | 6,782 |  |  | 509 |  |  | — |  |  | 509 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 4 |  |  | 4 |  |  | — |  |  | 6 |  |  | — |  |  | — |  |  | — |
Other |  | 358 |  |  | 1,025 |  |  | — |  |  | 397 |  |  | 45 |  |  | — |  |  | 45 |
Total |  | 17,972 |  |  | 21,967 |  |  | — |  |  | 20,232 |  |  | 1,389 |  |  | — |  |  | 1,389 |
With impairment reserve recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 411 |  |  | 411 |  |  | 15 |  |  | 424 |  |  | 19 |  |  | — |  |  | 19 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Land development |  | — |  |  | — |  | — |  | — |  |  | — |  | — |  | — |  | — |  | — |  |  | — |
Construction |  | 2,872 |  |  | 2,872 |  | — |  | 94 |  |  | 4,091 |  | — |  | 108 |  | — |  | — |  |  | 108 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial and industrial |  | 12,229 |  |  | 12,702 |  |  | 5,658 |  |  | 10,114 |  |  | 453 |  |  | — |  |  | 453 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other |  | 23 |  |  | 23 |  |  | 23 |  |  | 10 |  |  | — |  |  | — |  |  | — |
Total |  | 15,535 |  |  | 16,008 |  |  | 5,790 |  |  | 14,639 |  |  | 580 |  |  | — |  |  | 580 |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 7,138 |  |  | 7,138 |  |  | 15 |  |  | 5,322 |  |  | 413 |  |  | — |  |  | 413 |
Non-owner occupied |  | 1,826 |  |  | 1,866 |  |  | — |  |  | 1,932 |  |  | 99 |  |  | — |  |  | 99 |
Land development |  | 2,770 |  |  | 5,441 |  |  | — |  |  | 3,218 |  |  | 65 |  |  | — |  |  | 65 |
Construction |  | 5,354 |  |  | 5,354 |  |  | 94 |  |  | 4,702 |  |  | 316 |  |  | — |  |  | 316 |
Multi-family |  | — |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | — |  |  | — |
1-4 family |  | 2,065 |  |  | 2,319 |  |  | — |  |  | 2,387 |  |  | 69 |  |  | — |  |  | 69 |
Commercial and industrial |  | 13,969 |  |  | 14,805 |  |  | 5,658 |  |  | 16,896 |  |  | 962 |  |  | — |  |  | 962 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 4 |  |  | 4 |  |  | — |  |  | 6 |  |  | — |  |  | — |  |  | — |
Other |  | 381 |  |  | 1,048 |  |  | 23 |  |  | 407 |  |  | 45 |  |  | — |  |  | 45 |
Grand total |  | $ | 33,507 |  |  | $ | 37,975 |  |  | $ | 5,790 |  |  | $ | 34,871 |  |  | $ | 1,969 |  |  | $ | — |  |  | $ | 1,969 |
(1) | Average recorded investment is calculated primarily using daily average balances.
|  | As of and for the Year Ended December 31, 2016
|  | Recorded Investment |  | Unpaid Principal Balance |  | Impairment Reserve |  | Average Recorded Investment(1) |  | Foregone Interest Income |  | Interest Income Recognized |  | Net Foregone Interest Income
|  | (In Thousands)
With no impairment reserve recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | 1,788 |  |  | $ | 1,788 |  |  | $ | — |  |  | $ | 3,577 |  |  | $ | 328 |  |  | $ | 118 |  |  | $ | 210 |
Non-owner occupied |  | 1,609 |  |  | 1,647 |  |  | — |  |  | 1,318 |  |  | 91 |  |  | 79 |  |  | 12 |
Land development |  | 3,440 |  |  | 6,111 |  |  | — |  |  | 3,898 |  |  | 107 |  |  | — |  |  | 107 |
Construction |  | 436 |  |  | 438 |  |  | — |  |  | 291 |  |  | 20 |  |  | — |  |  | 20 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 1 |  |  | 134 |  |  | (133 | )
1-4 family |  | 2,379 |  |  | 2,379 |  |  | — |  |  | 2,755 |  |  | 125 |  |  | 94 |  |  | 31 |
Commercial and industrial |  | 1,307 |  |  | 1,307 |  |  | — |  |  | 709 |  |  | 79 |  |  | 62 |  |  | 17 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | 6 |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 8 |  |  | 8 |  |  | — |  |  | 307 |  |  | 16 |  |  | 127 |  |  | (111 | )
Other |  | 378 |  |  | 1,044 |  |  | — |  |  | 510 |  |  | 71 |  |  | — |  |  | 71 |
Total |  | 11,345 |  |  | 14,722 |  |  | — |  |  | 13,371 |  |  | 838 |  |  | 614 |  |  | 224 |
With impairment reserve recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 499 |  |  | 499 |  |  | 70 |  |  | 111 |  |  | 28 |  |  | — |  |  | 28 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Construction |  | 2,482 |  |  | 2,482 |  |  | 1,790 |  |  | 834 |  |  | 45 |  |  | — |  |  | 45 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | 193 |  |  | 199 |  |  | 39 |  |  | 203 |  |  | 5 |  |  | — |  |  | 5 |
Commercial and industrial |  | 11,166 |  |  | 11,166 |  |  | 3,700 |  |  | 8,448 |  |  | 701 |  |  | — |  |  | 701 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other |  | 226 |  |  | 226 |  |  | — |  |  | 19 |  |  | — |  |  | — |  |  | — |
Total |  | 14,566 |  |  | 14,572 |  |  | 5,599 |  |  | 9,615 |  |  | 779 |  |  | — |  |  | 779 |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 2,287 |  |  | 2,287 |  |  | 70 |  |  | 3,688 |  |  | 356 |  |  | 118 |  |  | 238 |
Non-owner occupied |  | 1,609 |  |  | 1,647 |  |  | — |  |  | 1,318 |  |  | 91 |  |  | 79 |  |  | 12 |
Land development |  | 3,440 |  |  | 6,111 |  |  | — |  |  | 3,898 |  |  | 107 |  |  | — |  |  | 107 |
Construction |  | 2,918 |  |  | 2,920 |  |  | 1,790 |  |  | 1,125 |  |  | 65 |  |  | — |  |  | 65 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 1 |  |  | 134 |  |  | (133 | )
1-4 family |  | 2,572 |  |  | 2,578 |  |  | 39 |  |  | 2,958 |  |  | 130 |  |  | 94 |  |  | 36 |
Commercial and industrial |  | 12,473 |  |  | 12,473 |  |  | 3,700 |  |  | 9,157 |  |  | 780 |  |  | 62 |  |  | 718 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | 6 |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 8 |  |  | 8 |  |  | — |  |  | 307 |  |  | 16 |  |  | 127 |  |  | (111 | )
Other |  | 604 |  |  | 1,270 |  |  | — |  |  | 529 |  |  | 71 |  |  | — |  |  | 71 |
Grand total |  | $ | 25,911 |  |  | $ | 29,294 |  |  | $ | 5,599 |  |  | $ | 22,986 |  |  | $ | 1,617 |  |  | $ | 614 |  |  | $ | 1,003 |
(1) | Average recorded investment is calculated primarily using daily average balances.
Allowance for Loan and Lease Losses by Portfolio Segment | A summary of the activity in the allowance for loan and lease losses by portfolio segment is as follows:
|  | As of and for the Three Months Ended September 30, 2017
|  | Commercial Real Estate |  | Commercial and Industrial |  | Consumer and Other |  | Total
|  | (Dollars in Thousands)
Beginning balance |  | $ | 12,003 |  |  | $ | 9,090 |  |  | $ | 584 |  |  | $ | 21,677 |
Charge-offs |  | (8 | ) |  | (3,217 | ) |  | (5 | ) |  | (3,230 | )
Recoveries |  | 2 |  |  | 2 |  |  | 1 |  |  | 5 |
Net charge-offs |  | (6 | ) |  | (3,215 | ) |  | (4 | ) |  | (3,225 | )
Provision for credit losses |  | (2,462 | ) |  | 3,968 |  |  | (35 | ) |  | 1,471 |
Ending balance |  | $ | 9,535 |  |  | $ | 9,843 |  |  | $ | 545 |  |  | $ | 19,923 |
|  | As of and for the Three Months Ended September 30, 2016
|  | Commercial Real Estate |  | Commercial and Industrial |  | Consumer and Other |  | Total
|  | (Dollars in Thousands)
Beginning balance |  | $ | 11,436 |  |  | $ | 6,017 |  |  | $ | 701 |  |  | $ | 18,154 |
Charge-offs |  | (259 | ) |  | (1,396 | ) |  | (1 | ) |  | (1,656 | )
Recoveries |  | 31 |  |  | — |  |  | 1 |  |  | 32 |
Net charge-offs |  | (228 | ) |  | (1,396 | ) |  | — |  |  | (1,624 | )
Provision for credit losses |  | 1,607 |  |  | 2,051 |  |  | (121 | ) |  | 3,537 |
Ending balance |  | $ | 12,815 |  |  | $ | 6,672 |  |  | $ | 580 |  |  | $ | 20,067 |
|  | As of and for the Nine Months Ended September 30, 2017
|  | Commercial Real Estate |  | Commercial and Industrial |  | Consumer and Other |  | Total
|  | (Dollars in Thousands)
Beginning balance |  | $ | 12,384 |  |  | $ | 7,970 |  |  | $ | 558 |  |  | $ | 20,912 |
Charge-offs |  | (126 | ) |  | (6,978 | ) |  | (92 | ) |  | (7,196 | )
Recoveries |  | 152 |  |  | 314 |  |  | 42 |  |  | 508 |
Net recoveries (charge-offs) |  | 26 |  |  | (6,664 | ) |  | (50 | ) |  | (6,688 | )
Provision for credit loss |  | (2,875 | ) |  | 8,537 |  |  | 37 |  |  | 5,699 |
Ending balance |  | $ | 9,535 |  |  | $ | 9,843 |  |  | $ | 545 |  |  | $ | 19,923 |
|  | As of and for the Nine Months Ended September 30, 2016
|  | Commercial Real Estate |  | Commercial and Industrial |  | Consumer and Other |  | Total
|  | (Dollars in Thousands)
Beginning balance |  | $ | 11,220 |  |  | $ | 4,387 |  |  | $ | 709 |  |  | $ | 16,316 |
Charge-offs |  | (1,194 | ) |  | (2,048 | ) |  | (8 | ) |  | (3,250 | )
Recoveries |  | 170 |  |  | 2 |  |  | 5 |  |  | 177 |
Net charge-offs |  | (1,024 | ) |  | (2,046 | ) |  | (3 | ) |  | (3,073 | )
Provision for credit loss |  | 2,619 |  |  | 4,331 |  |  | (126 | ) |  | 6,824 |
Ending balance |  | $ | 12,815 |  |  | $ | 6,672 |  |  | $ | 580 |  |  | $ | 20,067 |
Allowance for Loan and Lease Losses and Balances by Type of Allowance Methodology | The following tables provide information regarding the allowance for loan and lease losses and balances by type of allowance methodology.
|  | As of September 30, 2017
|  | Commercial Real Estate |  | Commercial and Industrial |  | Consumer and Other |  | Total
|  | (Dollars in Thousands)
Allowance for loan and lease losses: |  |  |  |  |  |  |  |
Collectively evaluated for impairment |  | $ | 9,426 |  |  | $ | 4,185 |  |  | $ | 522 |  |  | $ | 14,133 |
Individually evaluated for impairment |  | 109 |  |  | 5,658 |  |  | 23 |  |  | 5,790 |
Loans acquired with deteriorated credit quality |  | — |  |  | — |  |  | — |  |  | — |
Total |  | $ | 9,535 |  |  | $ | 9,843 |  |  | $ | 545 |  |  | $ | 19,923 |
Loans and lease receivables: |  |  |  |  |  |  |  |
Collectively evaluated for impairment |  | $ | 947,600 |  |  | $ | 462,122 |  |  | $ | 24,838 |  |  | $ | 1,434,560 |
Individually evaluated for impairment |  | 18,535 |  |  | 13,962 |  |  | 385 |  |  | 32,882 |
Loans acquired with deteriorated credit quality |  | 618 |  |  | 7 |  |  | — |  |  | 625 |
Total |  | $ | 966,753 |  |  | $ | 476,091 |  |  | $ | 25,223 |  |  | $ | 1,468,067 |
|  | As of December 31, 2016
|  | Commercial Real Estate |  | Commercial and Industrial |  | Consumer and Other |  | Total
|  | (Dollars in Thousands)
Allowance for loan and lease losses: |  |  |  |  |  |  |  |
Collectively evaluated for impairment |  | $ | 10,485 |  |  | $ | 4,270 |  |  | $ | 558 |  |  | $ | 15,313 |
Individually evaluated for impairment |  | 1,899 |  |  | 3,700 |  |  | — |  |  | 5,599 |
Loans acquired with deteriorated credit quality |  | — |  |  | — |  |  | — |  |  | — |
Total |  | $ | 12,384 |  |  | $ | 7,970 |  |  | $ | 558 |  |  | $ | 20,912 |
Loans and lease receivables: |  |  |  |  |  |  |  |
Collectively evaluated for impairment |  | $ | 933,048 |  |  | $ | 468,776 |  |  | $ | 24,129 |  |  | $ | 1,425,953 |
Individually evaluated for impairment |  | 11,222 |  |  | 12,452 |  |  | 612 |  |  | 24,286 |
Loans acquired with deteriorated credit quality |  | 1,604 |  |  | 21 |  |  | — |  |  | 1,625 |
Total |  | $ | 945,874 |  |  | $ | 481,249 |  |  | $ | 24,741 |  |  | $ | 1,451,864 |

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