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Loan and Lease Receivables, Impaired Loans and Leases and Allowance for Loan and Lease Losses (Tables) | 3 Months Ended
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Mar. 31, 2019
Receivables [Abstract] |
Loan Composition Schedule | Loan and lease receivables consist of the following:
|  | March 31, 2019 |  | December 31, 2018
|  | (In Thousands)
Commercial real estate: |  |  |  |
Commercial real estate — owner occupied |  | $ | 212,698 |  |  | $ | 203,476 |
Commercial real estate — non-owner occupied |  | 479,061 |  |  | 484,427 |
Land development |  | 47,503 |  |  | 42,666 |
Construction |  | 169,894 |  |  | 161,562 |
Multi-family |  | 184,490 |  |  | 167,868 |
1-4 family |  | 33,255 |  |  | 34,340 |
Total commercial real estate |  | 1,126,901 |  |  | 1,094,339 |
Commercial and industrial |  | 466,277 |  |  | 462,321 |
Direct financing leases, net |  | 32,724 |  |  | 33,170 |
Consumer and other: |  |  |  |
Home equity and second mortgages |  | 8,377 |  |  | 8,438 |
Other |  | 23,367 |  |  | 20,789 |
Total consumer and other |  | 31,744 |  |  | 29,227 |
Total gross loans and leases receivable |  | 1,657,646 |  |  | 1,619,057 |
Less: |  |  |  |
Allowance for loan and lease losses |  | 20,449 |  |  | 20,425 |
Deferred loan fees |  | 1,000 |  |  | 1,402 |
Loans and leases receivable, net |  | $ | 1,636,197 |  |  | $ | 1,597,230 |
Ownership of SBA Loans | The total amount of the Corporation’s ownership of SBA loans comprised of the following:
|  | March 31, 2019 |  | December 31, 2018
|  | (In Thousands)
Retained, unguaranteed portions of sold SBA loans |  | $ | 23,403 |  |  | $ | 23,898 |
Other SBA loans(1) |  | 22,880 |  |  | 22,024 |
Total SBA loans |  | $ | 46,283 |  |  | $ | 45,922 |
(1) | Primarily consisted of SBA CAPLine, Express, and impaired loans that were repurchased from the secondary market, all of which are not saleable.
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:
|  | March 31, 2019
|  | Category |  |
|  | I |  | II |  | III |  | IV |  | Total
|  | (Dollars in Thousands)
Commercial real estate: |  |  |  |  |  |  |  |  |  |
Commercial real estate — owner occupied |  | $ | 182,067 |  |  | $ | 17,097 |  |  | $ | 8,368 |  |  | $ | 5,166 |  |  | $ | 212,698 |
Commercial real estate — non-owner occupied |  | 442,930 |  |  | 35,142 |  |  | 958 |  |  | 31 |  |  | 479,061 |
Land development |  | 44,393 |  |  | 960 |  |  | — |  |  | 2,150 |  |  | 47,503 |
Construction |  | 169,720 |  |  | — |  |  | 174 |  |  | — |  |  | 169,894 |
Multi-family |  | 184,490 |  |  | — |  |  | — |  |  | — |  |  | 184,490 |
1-4 family |  | 31,151 |  |  | 1,238 |  |  | 698 |  |  | 168 |  |  | 33,255 |
Total commercial real estate |  | 1,054,751 |  |  | 54,437 |  |  | 10,198 |  |  | 7,515 |  |  | 1,126,901 |
Commercial and industrial |  | 385,166 |  |  | 19,228 |  |  | 45,991 |  |  | 15,892 |  |  | 466,277 |
Direct financing leases, net |  | 25,251 |  |  | 3,943 |  |  | 3,530 |  |  | — |  |  | 32,724 |
Consumer and other: |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 8,253 |  |  | 75 |  |  | 49 |  |  | — |  |  | 8,377 |
Other |  | 23,065 |  |  | — |  |  | — |  |  | 302 |  |  | 23,367 |
Total consumer and other |  | 31,318 |  |  | 75 |  |  | 49 |  |  | 302 |  |  | 31,744 |
Total gross loans and leases receivable |  | $ | 1,496,486 |  |  | $ | 77,683 |  |  | $ | 59,768 |  |  | $ | 23,709 |  |  | $ | 1,657,646 |
Category as a % of total portfolio |  | 90.28 | % |  | 4.69 | % |  | 3.60 | % |  | 1.43 | % |  | 100.00 | %
|  | December 31, 2018
|  | Category |  |
|  | I |  | II |  | III |  | IV |  | Total
|  | (Dollars in Thousands)
Commercial real estate: |  |  |  |  |  |  |  |  |  |
Commercial real estate — owner occupied |  | $ | 177,222 |  |  | $ | 15,085 |  |  | $ | 5,506 |  |  | $ | 5,663 |  |  | $ | 203,476 |
Commercial real estate — non-owner occupied |  | 458,185 |  |  | 24,873 |  |  | 1,338 |  |  | 31 |  |  | 484,427 |
Land development |  | 39,472 |  |  | 981 |  |  | — |  |  | 2,213 |  |  | 42,666 |
Construction |  | 161,360 |  |  | — |  |  | 202 |  |  | — |  |  | 161,562 |
Multi-family |  | 167,868 |  |  | — |  |  | — |  |  | — |  |  | 167,868 |
1-4 family |  | 32,004 |  |  | 1,451 |  |  | 707 |  |  | 178 |  |  | 34,340 |
Total commercial real estate |  | 1,036,111 |  |  | 42,390 |  |  | 7,753 |  |  | 8,085 |  |  | 1,094,339 |
Commercial and industrial |  | 374,371 |  |  | 19,370 |  |  | 51,474 |  |  | 17,106 |  |  | 462,321 |
Direct financing leases, net |  | 26,013 |  |  | 6,090 |  |  | 1,067 |  |  | — |  |  | 33,170 |
Consumer and other: |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 8,385 |  |  | 3 |  |  | 50 |  |  | — |  |  | 8,438 |
Other |  | 20,499 |  |  | — |  |  | — |  |  | 290 |  |  | 20,789 |
Total consumer and other |  | 28,884 |  |  | 3 |  |  | 50 |  |  | 290 |  |  | 29,227 |
Total gross loans and leases receivable |  | $ | 1,465,379 |  |  | $ | 67,853 |  |  | $ | 60,344 |  |  | $ | 25,481 |  |  | $ | 1,619,057 |
Category as a % of total portfolio |  | 90.51 | % |  | 4.19 | % |  | 3.73 | % |  | 1.57 | % |  | 100.00 | %
Past Due Financing Receivables | The delinquency aging of the loan and lease portfolio by class of receivable was as follows:
|  | March 31, 2019
|  | 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 |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 207,532 |  |  | $ | 207,532 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | 479,030 |  |  | 479,030 |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 45,353 |  |  | 45,353 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | 169,894 |  |  | 169,894 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 184,490 |  |  | 184,490 |
1-4 family |  | — |  |  | — |  |  | — |  |  | — |  |  | 33,255 |  |  | 33,255 |
Commercial and industrial |  | 757 |  |  | — |  |  | — |  |  | 757 |  |  | 449,628 |  |  | 450,385 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | 32,724 |  |  | 32,724 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 2 |  |  | — |  |  | — |  |  | 2 |  |  | 8,375 |  |  | 8,377 |
Other |  | — |  |  | — |  |  | — |  |  | — |  |  | 23,066 |  |  | 23,066 |
Total |  | 759 |  |  | — |  |  | — |  |  | 759 |  |  | 1,633,347 |  |  | 1,634,106 |
Non-accruing loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | — |  |  | — |  |  | 4,809 |  |  | 4,809 |  |  | 357 |  |  | 5,166 |
Non-owner occupied |  | — |  |  | — |  |  | 31 |  |  | 31 |  |  | — |  |  | 31 |
Land development |  | — |  |  | — |  |  | 119 |  |  | 119 |  |  | 2,031 |  |  | 2,150 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial and industrial |  | 933 |  |  | 3,035 |  |  | 11,581 |  |  | 15,549 |  |  | 343 |  |  | 15,892 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other |  | — |  |  | — |  |  | 265 |  |  | 265 |  |  | 36 |  |  | 301 |
Total |  | 933 |  |  | 3,035 |  |  | 16,805 |  |  | 20,773 |  |  | 2,767 |  | — |  | 23,540 |
Total loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | — |  |  | — |  |  | 4,809 |  |  | 4,809 |  |  | 207,889 |  |  | 212,698 |
Non-owner occupied |  | — |  |  | — |  |  | 31 |  |  | 31 |  |  | 479,030 |  |  | 479,061 |
Land development |  | — |  |  | — |  |  | 119 |  |  | 119 |  |  | 47,384 |  |  | 47,503 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | 169,894 |  |  | 169,894 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 184,490 |  |  | 184,490 |
1-4 family |  | — |  |  | — |  |  | — |  |  | — |  |  | 33,255 |  |  | 33,255 |
Commercial and industrial |  | 1,690 |  |  | 3,035 |  |  | 11,581 |  |  | 16,306 |  |  | 449,971 |  |  | 466,277 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | 32,724 |  |  | 32,724 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 2 |  |  | — |  |  | — |  |  | 2 |  |  | 8,375 |  |  | 8,377 |
Other |  | — |  |  | — |  |  | 265 |  |  | 265 |  |  | 23,102 |  |  | 23,367 |
Total |  | $ | 1,692 |  |  | $ | 3,035 |  |  | $ | 16,805 |  |  | $ | 21,532 |  |  | $ | 1,636,114 |  |  | $ | 1,657,646 |
Percent of portfolio |  | 0.10 | % |  | 0.18 | % |  | 1.02 | % |  | 1.30 | % |  | 98.70 | % |  | 100.00 | %
|  | December 31, 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 |  | $ | 157 |  |  | $ | — |  |  | $ | — |  |  | $ | 157 |  |  | $ | 197,656 |  |  | $ | 197,813 |
Non-owner occupied |  | — |  |  | 2,272 |  |  | — |  |  | 2,272 |  |  | 482,124 |  |  | 484,396 |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 40,453 |  |  | 40,453 |
Construction |  | 14,824 |  |  | — |  |  | — |  |  | 14,824 |  |  | 146,738 |  |  | 161,562 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 167,868 |  |  | 167,868 |
1-4 family |  | 363 |  |  | 60 |  |  | — |  |  | 423 |  |  | 33,917 |  |  | 34,340 |
Commercial and industrial |  | 826 |  |  | 247 |  |  | — |  |  | 1,073 |  |  | 444,144 |  |  | 445,217 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | 33,170 |  |  | 33,170 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | 8,438 |  |  | 8,438 |
Other |  | — |  |  | — |  |  | — |  |  | — |  |  | 20,499 |  |  | 20,499 |
Total |  | 16,170 |  |  | 2,579 |  |  | — |  |  | 18,749 |  |  | 1,575,007 |  |  | 1,593,756 |
Non-accruing loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 483 |  |  | — |  |  | 5,180 |  |  | 5,663 |  |  | — |  |  | 5,663 |
Non-owner occupied |  | — |  |  | — |  |  | 31 |  |  | 31 |  |  | — |  |  | 31 |
Land development |  | — |  |  | — |  |  | 119 |  |  | 119 |  |  | 2,094 |  |  | 2,213 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial and industrial |  | 2,322 |  |  | — |  |  | 12,108 |  |  | 14,430 |  |  | 2,674 |  |  | 17,104 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other |  | — |  |  | — |  |  | 279 |  |  | 279 |  |  | 11 |  |  | 290 |
Total |  | 2,805 |  |  | — |  |  | 17,717 |  |  | 20,522 |  |  | 4,779 |  |  | 25,301 |
Total loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 640 |  |  | — |  |  | 5,180 |  |  | 5,820 |  |  | 197,656 |  |  | 203,476 |
Non-owner occupied |  | — |  |  | 2,272 |  |  | 31 |  |  | 2,303 |  |  | 482,124 |  |  | 484,427 |
Land development |  | — |  |  | — |  |  | 119 |  |  | 119 |  |  | 42,547 |  |  | 42,666 |
Construction |  | 14,824 |  |  | — |  |  | — |  |  | 14,824 |  |  | 146,738 |  |  | 161,562 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 167,868 |  |  | 167,868 |
1-4 family |  | 363 |  |  | 60 |  |  | — |  |  | 423 |  |  | 33,917 |  |  | 34,340 |
Commercial and industrial |  | 3,148 |  |  | 247 |  |  | 12,108 |  |  | 15,503 |  |  | 446,818 |  |  | 462,321 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | 33,170 |  |  | 33,170 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | 8,438 |  |  | 8,438 |
Other |  | — |  |  | — |  |  | 279 |  |  | 279 |  |  | 20,510 |  |  | 20,789 |
Total |  | $ | 18,975 |  |  | $ | 2,579 |  |  | $ | 17,717 |  |  | $ | 39,271 |  |  | $ | 1,579,786 |  |  | $ | 1,619,057 |
Percent of portfolio |  | 1.17 | % |  | 0.16 | % |  | 1.09 | % |  | 2.42 | % |  | 97.58 | % |  | 100.00 | %
Schedule of Financing Receivables, Non Accrual Status | The Corporation’s total impaired assets consisted of the following:
|  | March 31, 2019 |  | December 31, 2018
|  | (In Thousands)
Non-accrual loans and leases |  |  |  |
Commercial real estate: |  |  |  |
Commercial real estate — owner occupied |  | $ | 5,166 |  |  | $ | 5,663 |
Commercial real estate — non-owner occupied |  | 31 |  |  | 31 |
Land development |  | 2,150 |  |  | 2,213 |
Construction |  | — |  |  | — |
Multi-family |  | — |  |  | — |
1-4 family |  | — |  |  | — |
Total non-accrual commercial real estate |  | 7,347 |  |  | 7,907 |
Commercial and industrial |  | 15,892 |  |  | 17,104 |
Direct financing leases, net |  | — |  |  | — |
Consumer and other: |  |  |  |
Home equity and second mortgages |  | — |  |  | — |
Other |  | 301 |  |  | 290 |
Total non-accrual consumer and other loans |  | 301 |  |  | 290 |
Total non-accrual loans and leases |  | 23,540 |  |  | 25,301 |
Foreclosed properties, net |  | 2,547 |  |  | 2,547 |
Total non-performing assets |  | 26,087 |  |  | 27,848 |
Performing troubled debt restructurings |  | 169 |  |  | 180 |
Total impaired assets |  | $ | 26,256 |  |  | $ | 28,028 |
|  | March 31, 2019 |  | December 31, 2018
Total non-accrual loans and leases to gross loans and leases |  | 1.42 | % |  | 1.56 | %
Total non-performing assets to total gross loans and leases plus foreclosed properties, net |  | 1.57 |  |  | 1.72 |
Total non-performing assets to total assets |  | 1.30 |  |  | 1.42 |
Allowance for loan and lease losses to gross loans and leases |  | 1.23 |  |  | 1.26 |
Allowance for loan and lease losses to non-accrual loans and leases |  | 86.87 |  |  | 80.73 |
Troubled Debt Restructurings on Financing Receivables | 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 Three Months Ended March 31, 2019
|  | Number of Loans |  | Pre-Modification Recorded Investment |  | Post-Modification Recorded Investment
|  | (Dollars in Thousands)
Commercial and industrial |  | 4 |  |  | $ | 2,077 |  |  | $ | 2,077 |
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 Three Months Ended March 31, 2019
|  | 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 |  | $ | 776 |  |  | $ | 776 |  |  | $ | — |  |  | $ | 4,725 |  |  | $ | 21 |  |  | $ | 355 |  |  | $ | (334 | )
Non-owner occupied |  | 31 |  |  | 71 |  |  | — |  |  | 229 |  |  | 1 |  |  | — |  |  | 1 |
Land development |  | 2,150 |  |  | 6,447 |  |  | — |  |  | 2,198 |  |  | 16 |  |  | — |  |  | 16 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | 168 |  |  | 173 |  |  | — |  |  | 171 |  |  | — |  |  | 6 |  |  | (6 | )
Commercial and industrial |  | 3,794 |  |  | 4,337 |  |  | — |  |  | 12,172 |  |  | 140 |  |  | 307 |  |  | (167 | )
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other |  | 265 |  |  | 931 |  |  | — |  |  | 252 |  |  | 13 |  |  | — |  |  | 13 |
Total |  | 7,184 |  |  | 12,735 |  |  | — |  |  | 19,747 |  |  | 191 |  |  | 668 |  |  | (477 | )
With impairment reserve recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 4,390 |  |  | 5,749 |  |  | 690 |  |  | 680 |  |  | 107 |  |  | — |  |  | 107 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Land development |  | — |  |  | — |  | — |  | — |  |  | — |  | — |  | — |  | — |  | — |  |  | — |
Construction |  | — |  |  | — |  | — |  | — |  |  | — |  | — |  | — |  | — |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial and industrial |  | 12,098 |  |  | 12,211 |  |  | 3,984 |  |  | 3,805 |  |  | 420 |  |  | — |  |  | 420 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other |  | 37 |  |  | 37 |  |  | 37 |  |  | 20 |  |  | — |  |  | — |  |  | — |
Total |  | 16,525 |  |  | 17,997 |  |  | 4,711 |  |  | 4,505 |  |  | 527 |  |  | — |  |  | 527 |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 5,166 |  |  | 6,525 |  |  | 690 |  |  | 5,405 |  |  | 128 |  |  | 355 |  |  | (227 | )
Non-owner occupied |  | 31 |  |  | 71 |  |  | — |  |  | 229 |  |  | 1 |  |  | — |  |  | 1 |
Land development |  | 2,150 |  |  | 6,447 |  |  | — |  |  | 2,198 |  |  | 16 |  |  | — |  |  | 16 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | 168 |  |  | 173 |  |  | — |  |  | 171 |  |  | — |  |  | 6 |  |  | (6 | )
Commercial and industrial |  | 15,892 |  |  | 16,548 |  |  | 3,984 |  |  | 15,977 |  |  | 560 |  |  | 307 |  |  | 253 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other |  | 302 |  |  | 968 |  |  | 37 |  |  | 272 |  |  | 13 |  |  | — |  |  | 13 |
Grand total |  | $ | 23,709 |  |  | $ | 30,732 |  |  | $ | 4,711 |  |  | $ | 24,252 |  |  | $ | 718 |  |  | $ | 668 |  |  | $ | 50 |
(1) | The recorded investment represents the unpaid principal 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, 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 |  | $ | 1,273 |  |  | $ | 1,273 |  |  | $ | — |  |  | $ | 6,638 |  |  | $ | 756 |  |  | $ | 197 |  |  | $ | 559 |
Non-owner occupied |  | 31 |  |  | 72 |  |  | — |  |  | 33 |  |  | 2 |  |  | — |  |  | 2 |
Land development |  | 2,213 |  |  | 6,510 |  |  | — |  |  | 2,366 |  |  | 68 |  |  | — |  |  | 68 |
Construction |  | — |  |  | — |  |  | — |  |  | 2,148 |  |  | 219 |  |  | — |  |  | 219 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | 178 |  |  | 183 |  |  | — |  |  | 808 |  |  | 42 |  |  | 81 |  |  | (39 | )
Commercial and industrial |  | 6,828 |  |  | 7,527 |  |  | — |  |  | 8,809 |  |  | 1,058 |  |  | 980 |  |  | 78 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | 46 |  |  | (46 | )
Other |  | 279 |  |  | 945 |  |  | — |  |  | 305 |  |  | 55 |  |  | — |  |  | 55 |
Total |  | 10,802 |  |  | 16,510 |  |  | — |  |  | 21,108 |  |  | 2,200 |  |  | 1,304 |  |  | 896 |
With impairment reserve recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 4,390 |  |  | 5,749 |  |  | 675 |  |  | 635 |  |  | 182 |  |  | — |  |  | 182 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial and industrial |  | 10,278 |  |  | 10,278 |  |  | 3,710 |  |  | 4,687 |  |  | 1,096 |  |  | — |  |  | 1,096 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other |  | 11 |  |  | 11 |  |  | 11 |  |  | 1 |  |  | — |  |  | — |  |  | — |
Total |  | 14,679 |  |  | 16,038 |  |  | 4,396 |  |  | 5,323 |  |  | 1,278 |  |  | — |  |  | 1,278 |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 5,663 |  |  | 7,022 |  |  | 675 |  |  | 7,273 |  |  | 938 |  |  | 197 |  |  | 741 |
Non-owner occupied |  | 31 |  |  | 72 |  |  | — |  |  | 33 |  |  | 2 |  |  | — |  |  | 2 |
Land development |  | 2,213 |  |  | 6,510 |  |  | — |  |  | 2,366 |  |  | 68 |  |  | — |  |  | 68 |
Construction |  | — |  |  | — |  |  | — |  |  | 2,148 |  |  | 219 |  |  | — |  |  | 219 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | 178 |  |  | 183 |  |  | — |  |  | 808 |  |  | 42 |  |  | 81 |  |  | (39 | )
Commercial and industrial |  | 17,106 |  |  | 17,805 |  |  | 3,710 |  |  | 13,496 |  |  | 2,154 |  |  | 980 |  |  | 1,174 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | 46 |  |  | (46 | )
Other |  | 290 |  |  | 956 |  |  | 11 |  |  | 306 |  |  | 55 |  |  | — |  |  | 55 |
Grand total |  | $ | 25,481 |  |  | $ | 32,548 |  |  | $ | 4,396 |  |  | $ | 26,431 |  |  | $ | 3,478 |  |  | $ | 1,304 |  |  | $ | 2,174 |
(1) | The recorded investment represents the unpaid principal balance net of any partial charge-offs.
(2) | 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 March 31, 2019
|  | Commercial Real Estate |  | Commercial and Industrial |  | Consumer and Other |  | Total
|  | (In Thousands)
Beginning balance |  | $ | 11,662 |  |  | $ | 8,079 |  |  | $ | 684 |  |  | $ | 20,425 |
Charge-offs |  | — |  |  | (48 | ) |  | — |  |  | (48 | )
Recoveries |  | 1 |  |  | 19 |  |  | 3 |  |  | 23 |
Net recoveries (charge-offs) |  | 1 |  |  | (29 | ) |  | 3 |  |  | (25 | )
Provision for loan and lease losses |  | (458 | ) |  | 435 |  |  | 72 |  |  | 49 |
Ending balance |  | $ | 11,205 |  |  | $ | 8,485 |  |  | $ | 759 |  |  | $ | 20,449 |
|  | As of and for the Three Months Ended March 31, 2018
|  | Commercial Real Estate |  | Commercial and Industrial |  | Consumer and Other |  | Total
|  | (In Thousands)
Beginning balance |  | $ | 10,131 |  |  | $ | 8,225 |  |  | $ | 407 |  |  | $ | 18,763 |
Charge-offs |  | (2,175 | ) |  | (490 | ) |  | (20 | ) |  | (2,685 | )
Recoveries |  | 13 |  |  | 2 |  |  | 69 |  |  | 84 |
Net (charge-offs) recoveries |  | (2,162 | ) |  | (488 | ) |  | 49 |  |  | (2,601 | )
Provision for loan and lease losses |  | 2,021 |  |  | 414 |  |  | 41 |  |  | 2,476 |
Ending balance |  | $ | 9,990 |  |  | $ | 8,151 |  |  | $ | 497 |  |  | $ | 18,638 |
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 March 31, 2019
|  | Commercial Real Estate |  | Commercial and Industrial |  | Consumer and Other |  | Total
|  | (In Thousands)
Allowance for loan and lease losses: |  |  |  |  |  |  |  |
Collectively evaluated for impairment |  | $ | 10,515 |  |  | $ | 4,501 |  |  | $ | 722 |  |  | $ | 15,738 |
Individually evaluated for impairment |  | 690 |  |  | 3,984 |  |  | 37 |  |  | 4,711 |
Loans acquired with deteriorated credit quality |  | — |  |  | — |  |  | — |  |  | — |
Total |  | $ | 11,205 |  |  | $ | 8,485 |  |  | $ | 759 |  |  | $ | 20,449 |
Loans and lease receivables: |  |  |  |  |  |  |  |
Collectively evaluated for impairment |  | $ | 1,119,386 |  |  | $ | 483,109 |  |  | $ | 31,442 |  |  | $ | 1,633,937 |
Individually evaluated for impairment |  | 7,368 |  |  | 15,890 |  |  | 302 |  |  | 23,560 |
Loans acquired with deteriorated credit quality |  | 147 |  |  | 2 |  |  | — |  |  | 149 |
Total |  | $ | 1,126,901 |  |  | $ | 499,001 |  |  | $ | 31,744 |  |  | $ | 1,657,646 |
|  | As of December 31, 2018
|  | Commercial Real Estate |  | Commercial and Industrial |  | Consumer and Other |  | Total
|  | (In Thousands)
Allowance for loan and lease losses: |  |  |  |  |  |  |  |
Collectively evaluated for impairment |  | $ | 10,987 |  |  | $ | 4,369 |  |  | $ | 673 |  |  | $ | 16,029 |
Individually evaluated for impairment |  | 675 |  |  | 3,710 |  |  | 11 |  |  | 4,396 |
Loans acquired with deteriorated credit quality |  | — |  |  | — |  |  | — |  |  | — |
Total |  | $ | 11,662 |  |  | $ | 8,079 |  |  | $ | 684 |  |  | $ | 20,425 |
Loans and lease receivables: |  |  |  |  |  |  |  |
Collectively evaluated for impairment |  | $ | 1,086,254 |  |  | $ | 478,385 |  |  | $ | 28,937 |  |  | $ | 1,593,576 |
Individually evaluated for impairment |  | 7,914 |  |  | 17,104 |  |  | 290 |  |  | 25,308 |
Loans acquired with deteriorated credit quality |  | 171 |  |  | 2 |  |  | — |  |  | 173 |
Total |  | $ | 1,094,339 |  |  | $ | 495,491 |  |  | $ | 29,227 |  |  | $ | 1,619,057 |

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