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Loan and Lease Receivables, Impaired Loans and Leases and Allowance for Loan and Lease Losses | 9 Months Ended
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Sep. 30, 2018
Receivables [Abstract] |
Loan and Lease Receivables, Impaired Loans and Leases and Allowance for Loan and Lease Losses | Loan and Lease Receivables, Impaired Loans and Leases and Allowance for Loan and Lease Losses Loan and lease receivables consist of the following:
|  | September 30, 2018 |  | December 31, 2017
|  | (In Thousands)
Commercial real estate: |  |  |  |
Commercial real estate — owner occupied |  | $ | 203,733 |  |  | $ | 200,387 |
Commercial real estate — non-owner occupied |  | 487,842 |  |  | 470,236 |
Land development |  | 45,009 |  |  | 40,154 |
Construction |  | 132,271 |  |  | 125,157 |
Multi-family |  | 174,664 |  |  | 136,978 |
1-4 family |  | 35,729 |  |  | 44,976 |
Total commercial real estate |  | 1,079,248 |  |  | 1,017,888 |
Commercial and industrial |  | 457,932 |  |  | 429,002 |
Direct financing leases, net |  | 31,090 |  |  | 30,787 |
Consumer and other: |  |  |  |
Home equity and second mortgages |  | 8,388 |  |  | 7,262 |
Other |  | 23,451 |  |  | 18,099 |
Total consumer and other |  | 31,839 |  |  | 25,361 |
Total gross loans and leases receivable |  | 1,600,109 |  |  | 1,503,038 |
Less: |  |  |  |
Allowance for loan and lease losses |  | 20,455 |  |  | 18,763 |
Deferred loan fees |  | 1,502 |  |  | 1,443 |
Loans and leases receivable, net |  | $ | 1,578,152 |  |  | $ | 1,482,832 |
The total amount of the Corporation’s ownership of SBA loans comprised of the following:
|  | September 30, 2018 |  | December 31, 2017
|  | (In Thousands)
Retained, unguaranteed portions of sold SBA loans |  | $ | 26,640 |  |  | $ | 30,071 |
Other SBA loans(1) |  | 20,183 |  |  | 22,254 |
Total SBA loans |  | $ | 46,823 |  |  | $ | 52,325 |
(1) | Primarily consisted of SBA CAPLine, Express and impaired loans that were repurchased from the secondary market, all of which were not saleable as of September 30, 2018 and December 31, 2017, respectively.
As of September 30, 2018 and December 31, 2017, $12.0 million and $11.1 million of SBA loans were considered impaired, respectively. Loans transferred to third parties consist of the guaranteed portions of SBA loans which the Corporation sold in the secondary market, participation interests in other originated loans and residential real estate loans. The total principal amount of the guaranteed portions of SBA loans sold during the three months ended September 30, 2018 and 2017 was $4.5 million and $6.3 million, respectively. The total principal amount of the guaranteed portions of SBA loans sold during the nine months ended September 30, 2018 and 2017 was $10.8 million and $15.5 million, respectively. Each of the transfers of these financial assets met the qualifications for sale accounting, and therefore all of the loans transferred during the three and nine months ended September 30, 2018 and 2017 have been derecognized in the unaudited Consolidated Financial Statements. The guaranteed portions of SBA loans were transferred at their fair value and the related gain was recognized upon the transfer as non-interest income in the unaudited Consolidated Financial Statements. The total outstanding balance of sold SBA loans at September 30, 2018 and December 31, 2017 was $91.1 million and $100.3 million, respectively. The total principal amount of transferred participation interests in other originated commercial loans during the three months ended September 30, 2018 and 2017 was $17.2 million and $15.9 million, respectively. The total principal amount of transferred participation interests in other originated commercial loans during the nine months ended September 30, 2018 and 2017 was $51.6 million and $36.6 million, respectively, all of which were treated as sales and derecognized under the applicable accounting guidance at the time of transfer. No gain or loss was recognized on participation interests in other originated loans as they were transferred at or near the date of loan origination and the payments received for servicing the portion of the loans participated represents adequate compensation. The total outstanding balance of these transferred loans at September 30, 2018 and December 31, 2017 was $125.7 million and $106.4 million, respectively. As of September 30, 2018 and December 31, 2017, the total amount of the Corporation’s partial ownership of these transferred loans on the unaudited Consolidated Balance Sheets was $206.0 million and $181.7 million, respectively. No loans in this participation portfolio were considered impaired as of September 30, 2018 and December 31, 2017. The Corporation does not share in the participant’s portion of any potential charge-offs. The total amount of loan participations purchased on the unaudited Consolidated Balance Sheets as of September 30, 2018 and December 31, 2017 was $590,000 and $650,000, respectively. 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:
|  | September 30, 2018
|  | Category |  |
|  | I |  | II |  | III |  | IV |  | Total
|  | (Dollars in Thousands)
Commercial real estate: |  |  |  |  |  |  |  |  |  |
Commercial real estate — owner occupied |  | $ | 177,434 |  |  | $ | 4,925 |  |  | $ | 10,904 |  |  | $ | 10,470 |  |  | $ | 203,733 |
Commercial real estate — non-owner occupied |  | 466,855 |  |  | 19,909 |  |  | 1,046 |  |  | 32 |  |  | 487,842 |
Land development |  | 41,267 |  |  | 1,485 |  |  | — |  |  | 2,257 |  |  | 45,009 |
Construction |  | 130,183 |  |  | — |  |  | 209 |  |  | 1,879 |  |  | 132,271 |
Multi-family |  | 174,664 |  |  | — |  |  | — |  |  | — |  |  | 174,664 |
1-4 family |  | 32,741 |  |  | 1,522 |  |  | 714 |  |  | 752 |  |  | 35,729 |
Total commercial real estate |  | 1,023,144 |  |  | 27,841 |  |  | 12,873 |  |  | 15,390 |  |  | 1,079,248 |
Commercial and industrial |  | 370,015 |  |  | 27,084 |  |  | 45,874 |  |  | 14,959 |  |  | 457,932 |
Direct financing leases, net |  | 28,197 |  |  | 1,709 |  |  | 1,184 |  |  | — |  |  | 31,090 |
Consumer and other: |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 8,384 |  |  | 4 |  |  | — |  |  | — |  |  | 8,388 |
Other |  | 23,000 |  |  | — |  |  | — |  |  | 451 |  |  | 23,451 |
Total consumer and other |  | 31,384 |  |  | 4 |  |  | — |  |  | 451 |  |  | 31,839 |
Total gross loans and leases receivable |  | $ | 1,452,740 |  |  | $ | 56,638 |  |  | $ | 59,931 |  |  | $ | 30,800 |  |  | $ | 1,600,109 |
Category as a % of total portfolio |  | 90.79 | % |  | 3.54 | % |  | 3.75 | % |  | 1.92 | % |  | 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 | %
Each credit is evaluated for proper risk rating upon origination, at the time of each subsequent renewal, upon receipt and evaluation of updated financial information from the Corporation’s borrowers or as other circumstances dictate. The Corporation uses a nine grade risk rating system to monitor the ongoing credit quality of its loans and leases. The risk rating grades follow a consistent definition and are then applied to specific loan types based on the nature of the loan. Each risk rating is subjective and, depending on the size and nature of the credit, subject to various levels of review and concurrence on the stated risk rating. In addition to its nine grade risk rating system, the Corporation groups loans into four loan and related risk categories which determine the level and nature of review by management. Category I — Loans and leases in this category are performing in accordance with the terms of the contract and generally exhibit no immediate concerns regarding the security and viability of the underlying collateral, financial stability of the borrower, integrity or strength of the borrowers’ management team or the industry in which the borrower operates. The Corporation monitors Category I loans and leases through payment performance, continued maintenance of its personal relationships with such borrowers and continued review of such borrowers’ compliance with the terms of their respective agreements. Category II — Loans and leases in this category are beginning to show signs of deterioration in one or more of the Corporation’s core underwriting criteria such as financial stability, management strength, industry trends or collateral values. Management will place credits in this category to allow for proactive monitoring and resolution with the borrower to possibly mitigate the area of concern and prevent further deterioration or risk of loss to the Corporation. Category II loans are considered performing but are monitored frequently by the assigned business development officer and by subcommittees of the Bank’s Loan Committee. Category III — Loans and leases in this category are identified by management as warranting special attention. However, the balance in this category is not intended to represent the amount of adversely classified assets held by the Bank. Category III loans and leases generally exhibit undesirable characteristics, such as evidence of adverse financial trends and conditions, managerial problems, deteriorating economic conditions within the related industry or evidence of adverse public filings and may exhibit collateral shortfall positions. Management continues to believe that it will collect all contractual principal and interest in accordance with the original terms of the contracts relating to the loans and leases in this category, and therefore Category III loans are considered performing with no specific reserves established for this category. Category III loans are monitored by management and subcommittees of the Bank’s Loan Committee on a monthly basis and the Bank’s Board of Directors at each of their regularly scheduled meetings. Category IV — Loans and leases in this category are considered to be impaired. Impaired loans and leases, with the exception of performing troubled debt restructurings, have been placed on non-accrual as management has determined that it is unlikely that the Bank will receive the contractual principal and interest in accordance with the original terms of the agreement. Impaired loans are individually evaluated to assess the need for the establishment of specific reserves or charge-offs. When analyzing the adequacy of collateral, the Corporation obtains external appraisals at least annually for impaired loans and leases. External appraisals are obtained from the Corporation’s approved appraiser listing and are independently reviewed to monitor the quality of such appraisals. To the extent a collateral shortfall position is present, a specific reserve or charge-off will be recorded to reflect the magnitude of the impairment. Loans and leases in this category are monitored by management and subcommittees of the Bank’s Loan Committee on a monthly basis and the Bank’s Board of Directors at each of their regularly scheduled meetings. Utilizing regulatory classification terminology, the Corporation identified $38.8 million and $32.7 million of loans and leases as Substandard as of September 30, 2018 and December 31, 2017, respectively. No loans and leases were identified as Doubtful as of September 30, 2018. The Corporation identified $4.7 million of loans and leases as Doubtful as of December 31, 2017. The population of Substandard loans is a subset of Category III and Category IV loans. The delinquency aging of the loan and lease portfolio by class of receivable was as follows:
|  | September 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 |  | $ | — |  |  | $ | 115 |  |  | $ | — |  |  | $ | 115 |  |  | $ | 193,148 |  |  | $ | 193,263 |
Non-owner occupied |  | 742 |  |  | — |  |  | — |  |  | 742 |  |  | 487,068 |  |  | 487,810 |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 42,752 |  |  | 42,752 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | 130,392 |  |  | 130,392 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 174,664 |  |  | 174,664 |
1-4 family |  | — |  |  | — |  |  | — |  |  | — |  |  | 35,161 |  |  | 35,161 |
Commercial and industrial |  | 1,944 |  |  | — |  |  | — |  |  | 1,944 |  |  | 441,032 |  |  | 442,976 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | 31,090 |  |  | 31,090 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | 8,388 |  |  | 8,388 |
Other |  | — |  |  | — |  |  | — |  |  | — |  |  | 23,000 |  |  | 23,000 |
Total |  | 2,686 |  |  | 115 |  |  | — |  |  | 2,801 |  |  | 1,566,695 |  |  | 1,569,496 |
Non-accruing loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 1,144 |  |  | — |  |  | 1,522 |  |  | 2,666 |  |  | 7,804 |  |  | 10,470 |
Non-owner occupied |  | — |  |  | — |  |  | 32 |  |  | 32 |  |  | — |  |  | 32 |
Land development |  | — |  |  | — |  |  | 121 |  |  | 121 |  |  | 2,136 |  |  | 2,257 |
Construction |  | — |  |  | — |  |  | 1,879 |  |  | 1,879 |  |  | — |  |  | 1,879 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | — |  |  | — |  |  | 529 |  |  | 529 |  |  | 39 |  |  | 568 |
Commercial and industrial |  | 2,364 |  |  | 43 |  |  | 7,770 |  |  | 10,177 |  |  | 4,779 |  |  | 14,956 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other |  | — |  |  | — |  |  | 291 |  |  | 291 |  |  | 160 |  |  | 451 |
Total |  | 3,508 |  |  | 43 |  |  | 12,144 |  |  | 15,695 |  |  | 14,918 |  | — |  | 30,613 |
Total loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 1,144 |  |  | 115 |  |  | 1,522 |  |  | 2,781 |  |  | 200,952 |  |  | 203,733 |
Non-owner occupied |  | 742 |  |  | — |  |  | 32 |  |  | 774 |  |  | 487,068 |  |  | 487,842 |
Land development |  | — |  |  | — |  |  | 121 |  |  | 121 |  |  | 44,888 |  |  | 45,009 |
Construction |  | — |  |  | — |  |  | 1,879 |  |  | 1,879 |  |  | 130,392 |  |  | 132,271 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 174,664 |  |  | 174,664 |
1-4 family |  | — |  |  | — |  |  | 529 |  |  | 529 |  |  | 35,200 |  |  | 35,729 |
Commercial and industrial |  | 4,308 |  |  | 43 |  |  | 7,770 |  |  | 12,121 |  |  | 445,811 |  |  | 457,932 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | 31,090 |  |  | 31,090 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | 8,388 |  |  | 8,388 |
Other |  | — |  |  | — |  |  | 291 |  |  | 291 |  |  | 23,160 |  |  | 23,451 |
Total |  | $ | 6,194 |  |  | $ | 158 |  |  | $ | 12,144 |  |  | $ | 18,496 |  |  | $ | 1,581,613 |  |  | $ | 1,600,109 |
Percent of portfolio |  | 0.39 | % |  | 0.01 | % |  | 0.76 | % |  | 1.16 | % |  | 98.84 | % |  | 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 | %
The Corporation’s total impaired assets consisted of the following:
|  | September 30, 2018 |  | December 31, 2017
|  | (In Thousands)
Non-accrual loans and leases |  |  |  |
Commercial real estate: |  |  |  |
Commercial real estate — owner occupied |  | $ | 10,470 |  |  | $ | 7,021 |
Commercial real estate — non-owner occupied |  | 32 |  |  | 34 |
Land development |  | 2,257 |  |  | 2,626 |
Construction |  | 1,879 |  |  | 2,872 |
Multi-family |  | — |  |  | — |
1-4 family |  | 568 |  |  | 1,161 |
Total non-accrual commercial real estate |  | 15,206 |  |  | 13,714 |
Commercial and industrial |  | 14,956 |  |  | 12,321 |
Direct financing leases, net |  | — |  |  | — |
Consumer and other: |  |  |  |
Home equity and second mortgages |  | — |  |  | — |
Other |  | 451 |  |  | 354 |
Total non-accrual consumer and other loans |  | 451 |  |  | 354 |
Total non-accrual loans and leases |  | 30,613 |  |  | 26,389 |
Foreclosed properties, net |  | 1,454 |  |  | 1,069 |
Total non-performing assets |  | 32,067 |  |  | 27,458 |
Performing troubled debt restructurings |  | 187 |  |  | 332 |
Total impaired assets |  | $ | 32,254 |  |  | $ | 27,790 |
|  | September 30, 2018 |  | December 31, 2017
Total non-accrual loans and leases to gross loans and leases |  | 1.91 | % |  | 1.76 | %
Total non-performing assets to total gross loans and leases plus foreclosed properties, net |  | 2.00 |  |  | 1.83 |
Total non-performing assets to total assets |  | 1.69 |  |  | 1.53 |
Allowance for loan and lease losses to gross loans and leases |  | 1.28 |  |  | 1.25 |
Allowance for loan and lease losses to non-accrual loans and leases |  | 66.82 |  |  | 71.10 |
As of September 30, 2018 and December 31, 2017, $8.1 million and $8.8 million of the non-accrual loans and leases were considered troubled debt restructurings, respectively. There were no unfunded commitments associated with troubled debt restructured loans and leases as of September 30, 2018. All loans and leases modified as a troubled debt restructuring are measured for impairment. The nature and extent of the impairment of restructured loans, including those which have experienced a default, is considered in the determination of an appropriate level of the allowance for loan and lease losses. During the nine months ended September 30, 2018, no loans were modified to a troubled debt restructuring. The following table provides the number of loans modified in a troubled debt restructuring and the pre- and post-modification recorded investment by class of receivable:
|  | For the Nine Months Ended September 30, 2017
|  | Number of Loans |  | Pre-Modification Recorded Investment |  | Post-Modification Recorded Investment
|  | (Dollars in Thousands)
Commercial and industrial |  | 4 |  |  | $ | 4,374 |  |  | $ | 4,400 |
Consumer and other |  | 1 |  |  | 17 |  |  | 17 |
Total |  | 5 |  |  | $ | 4,391 |  |  | $ | 4,417 |
During the nine months ended September 30, 2017, the troubled debt restructurings included a combination of extension of terms and interest rate concessions. There were no loans and leases modified in a troubled debt restructuring during the previous 12 months which subsequently defaulted during the nine months ended September 30, 2018 and 2017. 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, 2018
|  | Recorded Investment(1) |  | Unpaid Principal Balance |  | Impairment Reserve |  | Average Recorded Investment(2) |  | Foregone Interest Income |  | Interest Income Recognized |  | Net Foregone Interest Income
|  | (In Thousands)
With no impairment reserve recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | $ | 9,326 |  |  | $ | 12,451 |  |  | $ | — |  |  | $ | 7,305 |  |  | $ | 614 |  |  | $ | 197 |  |  | $ | 417 |
Non-owner occupied |  | 32 |  |  | 72 |  |  | — |  |  | 34 |  |  | 1 |  |  | — |  |  | 1 |
Land development |  | 2,136 |  |  | 6,432 |  |  | — |  |  | 2,373 |  |  | 33 |  |  | — |  |  | 33 |
Construction |  | — |  |  | — |  |  | — |  |  | 2,039 |  |  | — |  |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | 752 |  |  | 1,022 |  |  | — |  |  | 961 |  |  | 40 |  |  | 76 |  |  | (36 | )
Commercial and industrial |  | 4,434 |  |  | 5,094 |  |  | — |  |  | 3,133 |  |  | 870 |  |  | 442 |  |  | 428 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | 45 |  |  | (45 | )
Other |  | 291 |  |  | 957 |  |  | — |  |  | 306 |  |  | 42 |  |  | — |  |  | 42 |
Total |  | 16,971 |  |  | 26,028 |  |  | — |  |  | 16,152 |  |  | 1,600 |  |  | 760 |  |  | 840 |
With impairment reserve recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 1,144 |  |  | 1,144 |  |  | 193 |  |  | 255 |  |  | 64 |  |  | — |  |  | 64 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Land development |  | 121 |  |  | 121 |  | — |  | 35 |  |  | 39 |  | — |  | 2 |  | — |  | — |  |  | 2 |
Construction |  | 1,879 |  |  | 2,872 |  | — |  | 379 |  |  | 207 |  | — |  | 162 |  | — |  | — |  |  | 162 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial and industrial |  | 10,525 |  |  | 10,867 |  |  | 3,802 |  |  | 9,810 |  |  | 716 |  |  | — |  |  | 716 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other |  | 160 |  |  | 160 |  |  | 160 |  |  | 8 |  |  | — |  |  | — |  |  | — |
Total |  | 13,829 |  |  | 15,164 |  |  | 4,569 |  |  | 10,319 |  |  | 944 |  |  | — |  |  | 944 |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 10,470 |  |  | 13,595 |  |  | 193 |  |  | 7,560 |  |  | 678 |  |  | 197 |  |  | 481 |
Non-owner occupied |  | 32 |  |  | 72 |  |  | — |  |  | 34 |  |  | 1 |  |  | — |  |  | 1 |
Land development |  | 2,257 |  |  | 6,553 |  |  | 35 |  |  | 2,412 |  |  | 35 |  |  | — |  |  | 35 |
Construction |  | 1,879 |  |  | 2,872 |  |  | 379 |  |  | 2,246 |  |  | 162 |  |  | — |  |  | 162 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | 752 |  |  | 1,022 |  |  | — |  |  | 961 |  |  | 40 |  |  | 76 |  |  | (36 | )
Commercial and industrial |  | 14,959 |  |  | 15,961 |  |  | 3,802 |  |  | 12,943 |  |  | 1,586 |  |  | 442 |  |  | 1,144 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | 45 |  |  | (45 | )
Other |  | 451 |  |  | 1,117 |  |  | 160 |  |  | 314 |  |  | 42 |  |  | — |  |  | 42 |
Grand total |  | $ | 30,800 |  |  | $ | 41,192 |  |  | $ | 4,569 |  |  | $ | 26,471 |  |  | $ | 2,544 |  |  | $ | 760 |  |  | $ | 1,784 |
(1) | The recorded investment represents the unpaid principle balance net of any partial charge-offs.
(2) | Average recorded investment is calculated primarily using daily average balances.
|  | As of and for the Year Ended December 31, 2017
|  | Recorded Investment(1) |  | Unpaid Principal Balance |  | Impairment Reserve |  | Average Recorded Investment(2) |  | 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) | The recorded investment represents the unpaid principle balance net of any partial charge-offs.
(2) | Average recorded investment is calculated primarily using daily average balances.
The difference between the recorded investment of loans and leases and the unpaid principal balance of $10.4 million and $6.6 million as of September 30, 2018 and December 31, 2017, respectively, represents partial charge-offs of loans and leases resulting from losses due to the appraised value of the collateral securing the loans and leases being below the carrying values of the loans and leases. Impaired loans and leases also included $187,000 and $332,000 of loans as of September 30, 2018 and December 31, 2017, respectively, that were performing troubled debt restructurings, and although not on non-accrual, were reported as impaired due to the concession in terms. When a loan is placed on non-accrual, interest accrual is discontinued and previously accrued but uncollected interest is deducted from interest income. Cash payments collected on non-accrual loans are first applied to such loan’s principal. Foregone interest represents the interest that was contractually due on the loan but not received or recorded. To the extent the amount of principal on a non-accrual loan is fully collected and additional cash is received, the Corporation will recognize interest income. To determine the level and composition of the allowance for loan and lease losses, the Corporation categorizes the portfolio into segments with similar risk characteristics. First, the Corporation evaluates loans and leases for potential impairment classification. The Corporation analyzes each loan and lease determined to be impaired on an individual basis to determine a specific reserve based upon the estimated value of the underlying collateral for collateral-dependent loans, or alternatively, the present value of expected cash flows. The Corporation applies historical trends from established risk factors to each category of loans and leases that has not been individually evaluated for the purpose of establishing the general portion of the allowance. 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, 2018
|  | Commercial Real Estate |  | Commercial and Industrial |  | Consumer and Other |  | Total
|  | (In Thousands)
Beginning balance |  | $ | 11,147 |  |  | $ | 9,237 |  |  | $ | 548 |  |  | $ | 20,932 |
Charge-offs |  | (1,826 | ) |  | (75 | ) |  | (13 | ) |  | (1,914 | )
Recoveries |  | 7 |  |  | 1,974 |  |  | 2 |  |  | 1,983 |
Net (charge-offs) recoveries |  | (1,819 | ) |  | 1,899 |  |  | (11 | ) |  | 69 |
Provision for loan and lease losses |  | 2,365 |  |  | (3,252 | ) |  | 341 |  |  | (546 | )
Ending balance |  | $ | 11,693 |  |  | $ | 7,884 |  |  | $ | 878 |  |  | $ | 20,455 |
|  | As of and for the Three Months Ended September 30, 2017
|  | Commercial Real Estate |  | Commercial and Industrial |  | Consumer and Other |  | Total
|  | (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 loan and lease losses |  | (2,462 | ) |  | 3,968 |  |  | (35 | ) |  | 1,471 |
Ending balance |  | $ | 9,535 |  |  | $ | 9,843 |  |  | $ | 545 |  |  | $ | 19,923 |
|  | As of and for the Nine Months Ended September 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 |  | (4,122 | ) |  | (732 | ) |  | (50 | ) |  | (4,904 | )
Recoveries |  | 22 |  |  | 1,993 |  |  | 73 |  |  | 2,088 |
Net (charge-offs) recoveries |  | (4,100 | ) |  | 1,261 |  |  | 23 |  |  | (2,816 | )
Provision for loan and lease losses |  | 5,662 |  |  | (1,602 | ) |  | 448 |  |  | 4,508 |
Ending balance |  | $ | 11,693 |  |  | $ | 7,884 |  |  | $ | 878 |  |  | $ | 20,455 |
|  | As of and for the Nine Months Ended September 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 |  | (126 | ) |  | (6,978 | ) |  | (92 | ) |  | (7,196 | )
Recoveries |  | 152 |  |  | 314 |  |  | 42 |  |  | 508 |
Net recoveries (charge-offs) |  | 26 |  |  | (6,664 | ) |  | (50 | ) |  | (6,688 | )
Provision for loan and lease losses |  | (2,875 | ) |  | 8,537 |  |  | 37 |  |  | 5,699 |
Ending balance |  | $ | 9,535 |  |  | $ | 9,843 |  |  | $ | 545 |  |  | $ | 19,923 |
The following tables provide information regarding the allowance for loan and lease losses and balances by type of allowance methodology.
|  | As of September 30, 2018
|  | Commercial Real Estate |  | Commercial and Industrial |  | Consumer and Other |  | Total
|  | (In Thousands)
Allowance for loan and lease losses: |  |  |  |  |  |  |  |
Collectively evaluated for impairment |  | $ | 11,086 |  |  | $ | 4,082 |  |  | $ | 718 |  |  | $ | 15,886 |
Individually evaluated for impairment |  | 607 |  |  | 3,802 |  |  | 160 |  |  | 4,569 |
Loans acquired with deteriorated credit quality |  | — |  |  | — |  |  | — |  |  | — |
Total |  | $ | 11,693 |  |  | $ | 7,884 |  |  | $ | 878 |  |  | $ | 20,455 |
Loans and lease receivables: |  |  |  |  |  |  |  |
Collectively evaluated for impairment |  | $ | 1,063,858 |  |  | $ | 474,063 |  |  | $ | 31,388 |  |  | $ | 1,569,309 |
Individually evaluated for impairment |  | 15,144 |  |  | 14,956 |  |  | 451 |  |  | 30,551 |
Loans acquired with deteriorated credit quality |  | 246 |  |  | 3 |  |  | — |  |  | 249 |
Total |  | $ | 1,079,248 |  |  | $ | 489,022 |  |  | $ | 31,839 |  |  | $ | 1,600,109 |
|  | 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 |

X
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