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Loan and Lease Receivables, Impaired Loans and Leases and Allowance for Loan and Lease Losses (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2018 | Jun. 30, 2017
Receivables [Abstract] |  |
Loan Composition Schedule | Loan and lease receivables consist of the following:
|  | June 30, 2018 |  | December 31, 2017
|  | (In Thousands)
Commercial real estate: |  |  |  |
Commercial real estate — owner occupied |  | $ | 196,032 |  |  | $ | 200,387 |
Commercial real estate — non-owner occupied |  | 485,962 |  |  | 470,236 |
Land development |  | 45,033 |  |  | 40,154 |
Construction |  | 188,036 |  |  | 125,157 |
Multi-family |  | 137,388 |  |  | 136,978 |
1-4 family |  | 35,569 |  |  | 44,976 |
Total commercial real estate |  | 1,088,020 |  |  | 1,017,888 |
Commercial and industrial |  | 447,540 |  |  | 429,002 |
Direct financing leases, net |  | 32,001 |  |  | 30,787 |
Consumer and other: |  |  |  |
Home equity and second mortgages |  | 7,962 |  |  | 7,262 |
Other |  | 21,075 |  |  | 18,099 |
Total consumer and other |  | 29,037 |  |  | 25,361 |
Total gross loans and leases receivable |  | 1,596,598 |  |  | 1,503,038 |
Less: |  |  |  |
Allowance for loan and lease losses |  | 20,932 |  |  | 18,763 |
Deferred loan fees |  | 1,645 |  |  | 1,443 |
Loans and leases receivable, net |  | $ | 1,574,021 |  |  | $ | 1,482,832 |
Ownership of SBA Loans | he total amount of the Corporation’s ownership of SBA loans comprised of the following:
|  | June 30, 2018 |  | December 31, 2017
|  | (In Thousands)
Retained, unguaranteed portions of sold SBA loans |  | $ | 26,030 |  |  | $ | 30,071 |
Other SBA loans(1) |  | 23,341 |  |  | 22,254 |
Total SBA loans |  | $ | 49,371 |  |  | $ | 52,325 |
(1) | Primarily consisted of SBA Express loans and impaired SBA loans that were repurchased from the secondary market, all of which were not saleable as of June 30, 2018 and December 31, 2017, 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:
|  | June 30, 2018
|  | Category |  |
|  | I |  | II |  | III |  | IV |  | Total
|  | (Dollars in Thousands)
Commercial real estate: |  |  |  |  |  |  |  |  |  |
Commercial real estate — owner occupied |  | $ | 160,650 |  |  | $ | 11,995 |  |  | $ | 13,341 |  |  | $ | 10,046 |  |  | $ | 196,032 |
Commercial real estate — non-owner occupied |  | 464,794 |  |  | 20,072 |  |  | 1,065 |  |  | 31 |  |  | 485,962 |
Land development |  | 41,690 |  |  | 1,032 |  |  | — |  |  | 2,311 |  |  | 45,033 |
Construction |  | 185,439 |  |  | 501 |  |  | 217 |  |  | 1,879 |  |  | 188,036 |
Multi-family |  | 137,388 |  |  | — |  |  | — |  |  | — |  |  | 137,388 |
1-4 family |  | 32,554 |  |  | 1,533 |  |  | 721 |  |  | 761 |  |  | 35,569 |
Total commercial real estate |  | 1,022,515 |  |  | 35,133 |  |  | 15,344 |  |  | 15,028 |  |  | 1,088,020 |
Commercial and industrial |  | 360,855 |  |  | 19,636 |  |  | 51,091 |  |  | 15,958 |  |  | 447,540 |
Direct financing leases, net |  | 30,459 |  |  | 225 |  |  | 1,317 |  |  | — |  |  | 32,001 |
Consumer and other: |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 7,956 |  |  | 5 |  |  | — |  |  | 1 |  |  | 7,962 |
Other |  | 20,722 |  |  | — |  |  | — |  |  | 353 |  |  | 21,075 |
Total consumer and other |  | 28,678 |  |  | 5 |  |  | — |  |  | 354 |  |  | 29,037 |
Total gross loans and leases receivable |  | $ | 1,442,507 |  |  | $ | 54,999 |  |  | $ | 67,752 |  |  | $ | 31,340 |  |  | $ | 1,596,598 |
Category as a % of total portfolio |  | 90.36 | % |  | 3.44 | % |  | 4.24 | % |  | 1.96 | % |  | 100.00 | %
|  | December 31, 2017
|  | Category |  |
|  | I |  | II |  | III |  | IV |  | Total
|  | (Dollars in Thousands)
Commercial real estate: |  |  |  |  |  |  |  |  |  |
Commercial real estate — owner occupied |  | $ | 166,018 |  |  | $ | 18,442 |  |  | $ | 8,850 |  |  | $ | 7,077 |  |  | $ | 200,387 |
Commercial real estate — non-owner occupied |  | 441,246 |  |  | 27,854 |  |  | 1,102 |  |  | 34 |  |  | 470,236 |
Land development |  | 36,470 |  |  | 1,057 |  |  | — |  |  | 2,627 |  |  | 40,154 |
Construction |  | 121,528 |  |  | 757 |  |  | — |  |  | 2,872 |  |  | 125,157 |
Multi-family |  | 136,978 |  |  | — |  |  | — |  |  | — |  |  | 136,978 |
1-4 family |  | 34,598 |  |  | 7,735 |  |  | 1,220 |  |  | 1,423 |  |  | 44,976 |
Total commercial real estate |  | 936,838 |  |  | 55,845 |  |  | 11,172 |  |  | 14,033 |  |  | 1,017,888 |
Commercial and industrial |  | 341,875 |  |  | 25,344 |  |  | 49,453 |  |  | 12,330 |  |  | 429,002 |
Direct financing leases, net |  | 28,866 |  |  | 342 |  |  | 1,579 |  |  | — |  |  | 30,787 |
Consumer and other: |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 7,250 |  |  | 8 |  |  | — |  |  | 4 |  |  | 7,262 |
Other |  | 17,745 |  |  | — |  |  | — |  |  | 354 |  |  | 18,099 |
Total consumer and other |  | 24,995 |  |  | 8 |  |  | — |  |  | 358 |  |  | 25,361 |
Total gross loans and leases receivable |  | $ | 1,332,574 |  |  | $ | 81,539 |  |  | $ | 62,204 |  |  | $ | 26,721 |  |  | $ | 1,503,038 |
Category as a % of total portfolio |  | 88.66 | % |  | 5.42 | % |  | 4.14 | % |  | 1.78 | % |  | 100.00 | %
Past Due Financing Receivables | The delinquency aging of the loan and lease portfolio by class of receivable was as follows:
|  | June 30, 2018
|  | 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 |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 186,038 |  |  | $ | 186,038 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | 485,931 |  |  | 485,931 |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 42,722 |  |  | 42,722 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | 186,157 |  |  | 186,157 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 137,388 |  |  | 137,388 |
1-4 family |  | — |  |  | — |  |  | — |  |  | — |  |  | 35,000 |  |  | 35,000 |
Commercial and industrial |  | 1,995 |  |  | — |  |  | — |  |  | 1,995 |  |  | 429,591 |  |  | 431,586 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | 32,001 |  |  | 32,001 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | 7,962 |  |  | 7,962 |
Other |  | — |  |  | — |  |  | — |  |  | — |  |  | 20,722 |  |  | 20,722 |
Total |  | 1,995 |  |  | — |  |  | — |  |  | 1,995 |  |  | 1,563,512 |  |  | 1,565,507 |
Non-accruing loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | — |  |  | — |  |  | 3,353 |  |  | 3,353 |  |  | 6,641 |  |  | 9,994 |
Non-owner occupied |  | 31 |  |  | — |  |  | — |  |  | 31 |  |  | — |  |  | 31 |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,311 |  |  | 2,311 |
Construction |  | — |  |  | — |  |  | 1,879 |  |  | 1,879 |  |  | — |  |  | 1,879 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | — |  |  | — |  |  | 529 |  |  | 529 |  |  | 40 |  |  | 569 |
Commercial and industrial |  | 1,557 |  |  | 1,222 |  |  | 9,378 |  |  | 12,157 |  |  | 3,797 |  |  | 15,954 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other |  | — |  |  | — |  |  | 304 |  |  | 304 |  |  | 49 |  |  | 353 |
Total |  | 1,588 |  |  | 1,222 |  |  | 15,443 |  |  | 18,253 |  |  | 12,838 |  | — |  | 31,091 |
Total loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | — |  |  | — |  |  | 3,353 |  |  | 3,353 |  |  | 192,679 |  |  | 196,032 |
Non-owner occupied |  | 31 |  |  | — |  |  | — |  |  | 31 |  |  | 485,931 |  |  | 485,962 |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 45,033 |  |  | 45,033 |
Construction |  | — |  |  | — |  |  | 1,879 |  |  | 1,879 |  |  | 186,157 |  |  | 188,036 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 137,388 |  |  | 137,388 |
1-4 family |  | — |  |  | — |  |  | 529 |  |  | 529 |  |  | 35,040 |  |  | 35,569 |
Commercial and industrial |  | 3,552 |  |  | 1,222 |  |  | 9,378 |  |  | 14,152 |  |  | 433,388 |  |  | 447,540 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | 32,001 |  |  | 32,001 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | 7,962 |  |  | 7,962 |
Other |  | — |  |  | — |  |  | 304 |  |  | 304 |  |  | 20,771 |  |  | 21,075 |
Total |  | $ | 3,583 |  |  | $ | 1,222 |  |  | $ | 15,443 |  |  | $ | 20,248 |  |  | $ | 1,576,350 |  |  | $ | 1,596,598 |
Percent of portfolio |  | 0.22 | % |  | 0.08 | % |  | 0.97 | % |  | 1.27 | % |  | 98.73 | % |  | 100.00 | %
|  | December 31, 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 |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 193,366 |  |  | $ | 193,366 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | 470,202 |  |  | 470,202 |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 37,528 |  |  | 37,528 |
Construction |  | — |  |  | 196 |  |  | — |  |  | 196 |  |  | 122,089 |  |  | 122,285 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 136,978 |  |  | 136,978 |
1-4 family |  | 496 |  |  | — |  |  | — |  |  | 496 |  |  | 43,319 |  |  | 43,815 |
Commercial and industrial |  | 1,169 |  |  | 197 |  |  | — |  |  | 1,366 |  |  | 415,315 |  |  | 416,681 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | 30,787 |  |  | 30,787 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 106 |  |  | — |  |  | — |  |  | 106 |  |  | 7,156 |  |  | 7,262 |
Other |  | — |  |  | — |  |  | — |  |  | — |  |  | 17,745 |  |  | 17,745 |
Total |  | 1,771 |  |  | 393 |  |  | — |  |  | 2,164 |  |  | 1,474,485 |  |  | 1,476,649 |
Non-accruing loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 405 |  |  | — |  |  | 4,836 |  |  | 5,241 |  |  | 1,780 |  |  | 7,021 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | 34 |  |  | 34 |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,626 |  |  | 2,626 |
Construction |  | — |  |  | — |  |  | 2,872 |  |  | 2,872 |  |  | — |  |  | 2,872 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | — |  |  | — |  |  | 948 |  |  | 948 |  |  | 213 |  |  | 1,161 |
Commercial and industrial |  | 782 |  |  | — |  |  | 7,349 |  |  | 8,131 |  |  | 4,190 |  |  | 12,321 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other |  | — |  |  | — |  |  | 345 |  |  | 345 |  |  | 9 |  |  | 354 |
Total |  | 1,187 |  |  | — |  |  | 16,350 |  |  | 17,537 |  |  | 8,852 |  |  | 26,389 |
Total loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 405 |  |  | — |  |  | 4,836 |  |  | 5,241 |  |  | 195,146 |  |  | 200,387 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | 470,236 |  |  | 470,236 |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 40,154 |  |  | 40,154 |
Construction |  | — |  |  | 196 |  |  | 2,872 |  |  | 3,068 |  |  | 122,089 |  |  | 125,157 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 136,978 |  |  | 136,978 |
1-4 family |  | 496 |  |  | — |  |  | 948 |  |  | 1,444 |  |  | 43,532 |  |  | 44,976 |
Commercial and industrial |  | 1,951 |  |  | 197 |  |  | 7,349 |  |  | 9,497 |  |  | 419,505 |  |  | 429,002 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | 30,787 |  |  | 30,787 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 106 |  |  | — |  |  | — |  |  | 106 |  |  | 7,156 |  |  | 7,262 |
Other |  | — |  |  | — |  |  | 345 |  |  | 345 |  |  | 17,754 |  |  | 18,099 |
Total |  | $ | 2,958 |  |  | $ | 393 |  |  | $ | 16,350 |  |  | $ | 19,701 |  |  | $ | 1,483,337 |  |  | $ | 1,503,038 |
Percent of portfolio |  | 0.20 | % |  | 0.03 | % |  | 1.09 | % |  | 1.32 | % |  | 98.68 | % |  | 100.00 | %
Schedule of Financing Receivables, Non Accrual Status | The Corporation’s total impaired assets consisted of the following:
|  | June 30, 2018 |  | December 31, 2017
|  | (In Thousands)
Non-accrual loans and leases |  |  |  |
Commercial real estate: |  |  |  |
Commercial real estate — owner occupied |  | $ | 9,994 |  |  | $ | 7,021 |
Commercial real estate — non-owner occupied |  | 31 |  |  | 34 |
Land development |  | 2,311 |  |  | 2,626 |
Construction |  | 1,879 |  |  | 2,872 |
Multi-family |  | — |  |  | — |
1-4 family |  | 569 |  |  | 1,161 |
Total non-accrual commercial real estate |  | 14,784 |  |  | 13,714 |
Commercial and industrial |  | 15,954 |  |  | 12,321 |
Direct financing leases, net |  | — |  |  | — |
Consumer and other: |  |  |  |
Home equity and second mortgages |  | — |  |  | — |
Other |  | 353 |  |  | 354 |
Total non-accrual consumer and other loans |  | 353 |  |  | 354 |
Total non-accrual loans and leases |  | 31,091 |  |  | 26,389 |
Foreclosed properties, net |  | 1,484 |  |  | 1,069 |
Total non-performing assets |  | 32,575 |  |  | 27,458 |
Performing troubled debt restructurings |  | 249 |  |  | 332 |
Total impaired assets |  | $ | 32,824 |  |  | $ | 27,790 |
|  | June 30, 2018 |  | December 31, 2017
Total non-accrual loans and leases to gross loans and leases |  | 1.95 | % |  | 1.76 | %
Total non-performing assets to total gross loans and leases plus foreclosed properties, net |  | 2.04 |  |  | 1.83 |
Total non-performing assets to total assets |  | 1.71 |  |  | 1.53 |
Allowance for loan and lease losses to gross loans and leases |  | 1.31 |  |  | 1.25 |
Allowance for loan and lease losses to non-accrual loans and leases |  | 67.32 |  |  | 71.10 |
Troubled Debt Restructurings on Financing Receivables |
|  | For the Six Months Ended June 30, 2017
|  | Number of Loans |  | Pre-Modification Recorded Investment |  | Post-Modification Recorded Investment
| (Dollars in Thousands)
Commercial and industrial |  | 2 |  |  | $ | 3,714 |  |  | $ | 3,714 |
Consumer and other |  | 1 |  |  | 17 |  |  | 17 |
Total |  | 3 |  |  | $ | 3,731 |  |  | $ | 3,731 |
| The following table provides the number of loans modified in a troubled debt restructuring during the six months ended June 30, 2017 and the pre- and post-modification recorded investment by class of receivable:
|  | For the Six Months Ended June 30, 2017
|  | Number of Loans |  | Pre-Modification Recorded Investment |  | Post-Modification Recorded Investment
| (Dollars in Thousands)
Commercial and industrial |  | 2 |  |  | $ | 3,714 |  |  | $ | 3,714 |
Consumer and other |  | 1 |  |  | 17 |  |  | 17 |
Total |  | 3 |  |  | $ | 3,731 |  |  | $ | 3,731 |
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 Six Months Ended June 30, 2018
|  | 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 |  | $ | 10,046 |  |  | $ | 11,345 |  |  | $ | — |  |  | $ | 6,311 |  |  | $ | 270 |  |  | $ | 162 |  |  | $ | 108 |
Non-owner occupied |  | 31 |  |  | 71 |  |  | — |  |  | 35 |  |  | 1 |  |  | — |  |  | 1 |
Land development |  | 2,311 |  |  | 6,608 |  |  | — |  |  | 2,481 |  |  | 34 |  |  | — |  |  | 34 |
Construction |  | 1,879 |  |  | 2,872 |  |  | — |  |  | 2,432 |  |  | 106 |  |  | — |  |  | 106 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | 761 |  |  | 1,032 |  |  | — |  |  | 1,066 |  |  | 30 |  |  | 74 |  |  | (44 | )
Commercial and industrial |  | 3,533 |  |  | 5,140 |  |  | — |  |  | 3,031 |  |  | 188 |  |  | 149 |  |  | 39 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 1 |  |  | 1 |  |  | — |  |  | 2 |  |  | — |  |  | 29 |  |  | (29 | )
Other |  | 304 |  |  | 970 |  |  | — |  |  | 313 |  |  | 28 |  |  | — |  |  | 28 |
Total |  | 18,866 |  |  | 28,039 |  |  | — |  |  | 15,671 |  |  | 657 |  |  | 414 |  |  | 243 |
With impairment reserve recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Land development |  | — |  |  | — |  | — |  | — |  |  | — |  | — |  | — |  | — |  | — |  |  | — |
Construction |  | — |  |  | — |  | — |  | — |  |  | — |  | — |  | — |  | — |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial and industrial |  | 12,425 |  |  | 14,735 |  |  | 4,658 |  |  | 8,699 |  |  | 831 |  |  | — |  |  | 831 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other |  | 49 |  |  | 49 |  |  | 49 |  |  | 8 |  |  | — |  |  | — |  |  | — |
Total |  | 12,474 |  |  | 14,784 |  |  | 4,707 |  |  | 8,707 |  |  | 831 |  |  | — |  |  | 831 |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 10,046 |  |  | 11,345 |  |  | — |  |  | 6,311 |  |  | 270 |  |  | 162 |  |  | 108 |
Non-owner occupied |  | 31 |  |  | 71 |  |  | — |  |  | 35 |  |  | 1 |  |  | — |  |  | 1 |
Land development |  | 2,311 |  |  | 6,608 |  |  | — |  |  | 2,481 |  |  | 34 |  |  | — |  |  | 34 |
Construction |  | 1,879 |  |  | 2,872 |  |  | — |  |  | 2,432 |  |  | 106 |  |  | — |  |  | 106 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | 761 |  |  | 1,032 |  |  | — |  |  | 1,066 |  |  | 30 |  |  | 74 |  |  | (44 | )
Commercial and industrial |  | 15,958 |  |  | 19,875 |  |  | 4,658 |  |  | 11,730 |  |  | 1,019 |  |  | 149 |  |  | 870 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 1 |  |  | 1 |  |  | — |  |  | 2 |  |  | — |  |  | 29 |  |  | (29 | )
Other |  | 353 |  |  | 1,019 |  |  | 49 |  |  | 321 |  |  | 28 |  |  | — |  |  | 28 |
Grand total |  | $ | 31,340 |  |  | $ | 42,823 |  |  | $ | 4,707 |  |  | $ | 24,378 |  |  | $ | 1,488 |  |  | $ | 414 |  |  | $ | 1,074 |
(1) | Average recorded investment is calculated primarily using daily average balances.
|  | As of and for the Year Ended December 31, 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 |  | $ | 7,077 |  |  | $ | 7,077 |  |  | $ | — |  |  | $ | 5,549 |  |  | $ | 613 |  |  | $ | — |  |  | $ | 613 |
Non-owner occupied |  | 34 |  |  | 75 |  |  | — |  |  | 1,830 |  |  | 97 |  |  | 226 |  |  | (129 | )
Land development |  | 2,627 |  |  | 5,297 |  |  | — |  |  | 3,092 |  |  | 84 |  |  | — |  |  | 84 |
Construction |  | — |  |  | — |  |  | — |  |  | 2,000 |  |  | 134 |  |  | 214 |  |  | (80 | )
Multi-family |  | — |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | — |  |  | — |
1-4 family |  | 1,423 |  |  | 1,706 |  |  | — |  |  | 2,146 |  |  | 53 |  |  | 7 |  |  | 46 |
Commercial and industrial |  | 5,465 |  |  | 6,502 |  |  | — |  |  | 3,634 |  |  | 858 |  |  | 7 |  |  | 851 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 4 |  |  | 3 |  |  | — |  |  | 7 |  |  | — |  |  | — |  |  | — |
Other |  | 345 |  |  | 1,011 |  |  | — |  |  | 365 |  |  | 59 |  |  | — |  |  | 59 |
Total |  | 16,975 |  |  | 21,671 |  |  | — |  |  | 18,624 |  |  | 1,898 |  |  | 454 |  |  | 1,444 |
With impairment reserve recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Construction |  | 2,872 |  |  | 2,872 |  |  | 415 |  |  | 2,252 |  |  | 158 |  |  | — |  |  | 158 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial and industrial |  | 6,865 |  |  | 8,813 |  |  | 4,067 |  |  | 12,288 |  |  | 639 |  |  | — |  |  | 639 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other |  | 9 |  |  | 9 |  |  | 9 |  |  | — |  |  | — |  |  | — |  |  | — |
Total |  | 9,746 |  |  | 11,694 |  |  | 4,491 |  |  | 14,540 |  |  | 797 |  |  | — |  |  | 797 |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 7,077 |  |  | 7,077 |  |  | — |  |  | 5,549 |  |  | 613 |  |  | — |  |  | 613 |
Non-owner occupied |  | 34 |  |  | 75 |  |  | — |  |  | 1,830 |  |  | 97 |  |  | 226 |  |  | (129 | )
Land development |  | 2,627 |  |  | 5,297 |  |  | — |  |  | 3,092 |  |  | 84 |  |  | — |  |  | 84 |
Construction |  | 2,872 |  |  | 2,872 |  |  | 415 |  |  | 4,252 |  |  | 292 |  |  | 214 |  |  | 78 |
Multi-family |  | — |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | — |  |  | — |
1-4 family |  | 1,423 |  |  | 1,706 |  |  | — |  |  | 2,146 |  |  | 53 |  |  | 7 |  |  | 46 |
Commercial and industrial |  | 12,330 |  |  | 15,315 |  |  | 4,067 |  |  | 15,922 |  |  | 1,497 |  |  | 7 |  |  | 1,490 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 4 |  |  | 3 |  |  | — |  |  | 7 |  |  | — |  |  | — |  |  | — |
Other |  | 354 |  |  | 1,020 |  |  | 9 |  |  | 365 |  |  | 59 |  |  | — |  |  | 59 |
Grand total |  | $ | 26,721 |  |  | $ | 33,365 |  |  | $ | 4,491 |  |  | $ | 33,164 |  |  | $ | 2,695 |  |  | $ | 454 |  |  | $ | 2,241 |
(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 June 30, 2018
|  | Commercial Real Estate |  | Commercial and Industrial |  | Consumer and Other |  | Total
|  | (In Thousands)
Beginning balance |  | $ | 9,990 |  |  | $ | 8,151 |  |  | $ | 497 |  |  | $ | 18,638 |
Charge-offs |  | (121 | ) |  | (168 | ) |  | (17 | ) |  | (306 | )
Recoveries |  | 2 |  |  | 17 |  |  | 2 |  |  | 21 |
Net charge-offs |  | (119 | ) |  | (151 | ) |  | (15 | ) |  | (285 | )
Provision for loan and lease losses |  | 1,276 |  |  | 1,237 |  |  | 66 |  |  | 2,579 |
Ending balance |  | $ | 11,147 |  |  | $ | 9,237 |  |  | $ | 548 |  |  | $ | 20,932 |
|  | As of and for the Three Months Ended June 30, 2017
|  | Commercial Real Estate |  | Commercial and Industrial |  | Consumer and Other |  | Total
|  | (In Thousands)
Beginning balance |  | $ | 12,817 |  |  | $ | 7,943 |  |  | $ | 906 |  |  | $ | 21,666 |
Charge-offs |  | (51 | ) |  | (3,706 | ) |  | — |  |  | (3,757 | )
Recoveries |  | 46 |  |  | 66 |  |  | — |  |  | 112 |
Net charge-offs |  | (5 | ) |  | (3,640 | ) |  | — |  |  | (3,645 | )
Provision for loan and lease losses |  | (809 | ) |  | 4,787 |  |  | (322 | ) |  | 3,656 |
Ending balance |  | $ | 12,003 |  |  | $ | 9,090 |  |  | $ | 584 |  |  | $ | 21,677 |
|  | As of and for the Six Months Ended June 30, 2018
|  | Commercial Real Estate |  | Commercial and Industrial |  | Consumer and Other |  | Total
|  | (In Thousands)
Beginning balance |  | $ | 10,131 |  |  | $ | 8,225 |  |  | $ | 407 |  |  | $ | 18,763 |
Charge-offs |  | (2,296 | ) |  | (657 | ) |  | (37 | ) |  | (2,990 | )
Recoveries |  | 15 |  |  | 19 |  |  | 71 |  |  | 105 |
Net charge-offs |  | (2,281 | ) |  | (638 | ) |  | 34 |  |  | (2,885 | )
Provision for loan and lease losses |  | 3,297 |  |  | 1,650 |  |  | 107 |  |  | 5,054 |
Ending balance |  | $ | 11,147 |  |  | $ | 9,237 |  |  | $ | 548 |  |  | $ | 20,932 |
|  | As of and for the Six Months Ended June 30, 2017
|  | Commercial Real Estate |  | Commercial and Industrial |  | Consumer and Other |  | Total
|  | (In Thousands)
Beginning balance |  | $ | 12,384 |  |  | $ | 7,970 |  |  | $ | 558 |  |  | $ | 20,912 |
Charge-offs |  | (118 | ) |  | (3,761 | ) |  | (87 | ) |  | (3,966 | )
Recoveries |  | 150 |  |  | 312 |  |  | 41 |  |  | 503 |
Net charge-offs |  | 32 |  |  | (3,449 | ) |  | (46 | ) |  | (3,463 | )
Provision for loan and lease losses |  | (413 | ) |  | 4,569 |  |  | 72 |  |  | 4,228 |
Ending balance |  | $ | 12,003 |  |  | $ | 9,090 |  |  | $ | 584 |  |  | $ | 21,677 |
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 June 30, 2018
|  | Commercial Real Estate |  | Commercial and Industrial |  | Consumer and Other |  | Total
|  | (In Thousands)
Allowance for loan and lease losses: |  |  |  |  |  |  |  |
Collectively evaluated for impairment |  | $ | 11,147 |  |  | $ | 4,579 |  |  | $ | 499 |  |  | $ | 16,225 |
Individually evaluated for impairment |  | — |  |  | 4,658 |  |  | 49 |  |  | 4,707 |
Loans acquired with deteriorated credit quality |  | — |  |  | — |  |  | — |  |  | — |
Total |  | $ | 11,147 |  |  | $ | 9,237 |  |  | $ | 548 |  |  | $ | 20,932 |
Loans and lease receivables: |  |  |  |  |  |  |  |
Collectively evaluated for impairment |  | $ | 1,072,992 |  |  | $ | 463,583 |  |  | $ | 28,683 |  |  | $ | 1,565,258 |
Individually evaluated for impairment |  | 14,697 |  |  | 15,953 |  |  | 354 |  |  | 31,004 |
Loans acquired with deteriorated credit quality |  | 331 |  |  | 5 |  |  | — |  |  | 336 |
Total |  | $ | 1,088,020 |  |  | $ | 479,541 |  |  | $ | 29,037 |  |  | $ | 1,596,598 |
|  | As of December 31, 2017
|  | Commercial Real Estate |  | Commercial and Industrial |  | Consumer and Other |  | Total
|  | (In Thousands)
Allowance for loan and lease losses: |  |  |  |  |  |  |  |
Collectively evaluated for impairment |  | $ | 9,716 |  |  | $ | 4,158 |  |  | $ | 398 |  |  | $ | 14,272 |
Individually evaluated for impairment |  | 415 |  |  | 4,067 |  |  | 9 |  |  | 4,491 |
Loans acquired with deteriorated credit quality |  | — |  |  | — |  |  | — |  |  | — |
Total |  | $ | 10,131 |  |  | $ | 8,225 |  |  | $ | 407 |  |  | $ | 18,763 |
Loans and lease receivables: |  |  |  |  |  |  |  |
Collectively evaluated for impairment |  | $ | 1,003,855 |  |  | $ | 447,459 |  |  | $ | 25,003 |  |  | $ | 1,476,317 |
Individually evaluated for impairment |  | 13,506 |  |  | 12,324 |  |  | 358 |  |  | 26,188 |
Loans acquired with deteriorated credit quality |  | 527 |  |  | 6 |  |  | — |  |  | 533 |
Total |  | $ | 1,017,888 |  |  | $ | 459,789 |  |  | $ | 25,361 |  |  | $ | 1,503,038 |

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