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Loan and Lease Receivables, Impaired Loans and Leases and Allowance for Loan and Lease Losses (Tables) | 6 Months Ended
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Jun. 30, 2019
Receivables [Abstract] |
Loan Composition Schedule | Loan and lease receivables consist of the following:
|  | June 30, 2019 |  | December 31, 2018
|  | (In Thousands)
Commercial real estate: |  |  |  |
Commercial real estate — owner occupied |  | $ | 210,471 |  |  | $ | 203,476 |
Commercial real estate — non-owner occupied |  | 477,740 |  |  | 484,427 |
Land development |  | 49,000 |  |  | 42,666 |
Construction |  | 185,347 |  |  | 161,562 |
Multi-family |  | 195,363 |  |  | 167,868 |
1-4 family |  | 31,656 |  |  | 34,340 |
Total commercial real estate |  | 1,149,577 |  |  | 1,094,339 |
Commercial and industrial |  | 510,448 |  |  | 462,321 |
Direct financing leases, net |  | 30,365 |  |  | 33,170 |
Consumer and other: |  |  |  |
Home equity and second mortgages |  | 7,513 |  |  | 8,438 |
Other |  | 22,896 |  |  | 20,789 |
Total consumer and other |  | 30,409 |  |  | 29,227 |
Total gross loans and leases receivable |  | 1,720,799 |  |  | 1,619,057 |
Less: |  |  |  |
Allowance for loan and lease losses |  | 19,819 |  |  | 20,425 |
Deferred loan fees |  | 823 |  |  | 1,402 |
Loans and leases receivable, net |  | $ | 1,700,157 |  |  | $ | 1,597,230 |
Ownership of SBA Loans | The total amount of the Corporation’s ownership of SBA loans comprised of the following:
|  | June 30, 2019 |  | December 31, 2018
|  | (In Thousands)
Retained, unguaranteed portions of sold SBA loans |  | $ | 22,578 |  |  | $ | 23,898 |
Other SBA loans(1) |  | 25,039 |  |  | 22,024 |
Total SBA loans |  | $ | 47,617 |  |  | $ | 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:
|  | June 30, 2019
|  | Category |  |
|  | I |  | II |  | III |  | IV |  | Total
|  | (Dollars in Thousands)
Commercial real estate: |  |  |  |  |  |  |  |  |  |
Commercial real estate — owner occupied |  | $ | 178,451 |  |  | $ | 16,454 |  |  | $ | 10,402 |  |  | $ | 5,164 |  |  | $ | 210,471 |
Commercial real estate — non-owner occupied |  | 436,422 |  |  | 39,506 |  |  | 1,812 |  |  | — |  |  | 477,740 |
Land development |  | 46,315 |  |  | 928 |  |  | — |  |  | 1,757 |  |  | 49,000 |
Construction |  | 185,181 |  |  | — |  |  | 166 |  |  | — |  |  | 185,347 |
Multi-family |  | 183,788 |  |  | 11,575 |  |  | — |  |  | — |  |  | 195,363 |
1-4 family |  | 30,853 |  |  | 92 |  |  | 211 |  |  | 500 |  |  | 31,656 |
Total commercial real estate |  | 1,061,010 |  |  | 68,555 |  |  | 12,591 |  |  | 7,421 |  |  | 1,149,577 |
Commercial and industrial |  | 411,133 |  |  | 27,855 |  |  | 53,050 |  |  | 18,410 |  |  | 510,448 |
Direct financing leases, net |  | 23,196 |  |  | 3,816 |  |  | 3,353 |  |  | — |  |  | 30,365 |
Consumer and other: |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 7,346 |  |  | 71 |  |  | 94 |  |  | 2 |  |  | 7,513 |
Other |  | 22,714 |  |  | — |  |  | — |  |  | 182 |  |  | 22,896 |
Total consumer and other |  | 30,060 |  |  | 71 |  |  | 94 |  |  | 184 |  |  | 30,409 |
Total gross loans and leases receivable |  | $ | 1,525,399 |  |  | $ | 100,297 |  |  | $ | 69,088 |  |  | $ | 26,015 |  |  | $ | 1,720,799 |
Category as a % of total portfolio |  | 88.64 | % |  | 5.83 | % |  | 4.02 | % |  | 1.51 | % |  | 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:
|  | June 30, 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 |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 205,307 |  |  | $ | 205,307 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | 477,740 |  |  | 477,740 |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 47,243 |  |  | 47,243 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | 185,347 |  |  | 185,347 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 195,363 |  |  | 195,363 |
1-4 family |  | — |  |  | — |  |  | — |  |  | — |  |  | 31,307 |  |  | 31,307 |
Commercial and industrial |  | 1,996 |  |  | 14 |  |  | — |  |  | 2,010 |  |  | 490,028 |  |  | 492,038 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | 30,365 |  |  | 30,365 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | 7,511 |  |  | 7,511 |
Other |  | — |  |  | — |  |  | — |  |  | — |  |  | 22,714 |  |  | 22,714 |
Total |  | 1,996 |  |  | 14 |  |  | — |  |  | 2,010 |  |  | 1,692,925 |  |  | 1,694,935 |
Non-accruing loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | — |  |  | 350 |  |  | 4,814 |  |  | 5,164 |  |  | — |  |  | 5,164 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,757 |  |  | 1,757 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | 349 |  |  | — |  |  | — |  |  | 349 |  |  | — |  |  | 349 |
Commercial and industrial |  | 86 |  |  | 83 |  |  | 9,996 |  |  | 10,165 |  |  | 8,245 |  |  | 18,410 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | 2 |  |  | 2 |  |  | — |  |  | 2 |
Other |  | — |  |  | — |  |  | 170 |  |  | 170 |  |  | 12 |  |  | 182 |
Total |  | 435 |  |  | 433 |  |  | 14,982 |  |  | 15,850 |  |  | 10,014 |  | — |  | 25,864 |
Total loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | — |  |  | 350 |  |  | 4,814 |  |  | 5,164 |  |  | 205,307 |  |  | 210,471 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | 477,740 |  |  | 477,740 |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 49,000 |  |  | 49,000 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | 185,347 |  |  | 185,347 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 195,363 |  |  | 195,363 |
1-4 family |  | 349 |  |  | — |  |  | — |  |  | 349 |  |  | 31,307 |  |  | 31,656 |
Commercial and industrial |  | 2,082 |  |  | 97 |  |  | 9,996 |  |  | 12,175 |  |  | 498,273 |  |  | 510,448 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | 30,365 |  |  | 30,365 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | 2 |  |  | 2 |  |  | 7,511 |  |  | 7,513 |
Other |  | — |  |  | — |  |  | 170 |  |  | 170 |  |  | 22,726 |  |  | 22,896 |
Total |  | $ | 2,431 |  |  | $ | 447 |  |  | $ | 14,982 |  |  | $ | 17,860 |  |  | $ | 1,702,939 |  |  | $ | 1,720,799 |
Percent of portfolio |  | 0.14 | % |  | 0.03 | % |  | 0.87 | % |  | 1.04 | % |  | 98.96 | % |  | 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:
|  | June 30, 2019 |  | December 31, 2018
|  | (In Thousands)
Non-accrual loans and leases |  |  |  |
Commercial real estate: |  |  |  |
Commercial real estate — owner occupied |  | $ | 5,164 |  |  | $ | 5,663 |
Commercial real estate — non-owner occupied |  | — |  |  | 31 |
Land development |  | 1,757 |  |  | 2,213 |
Construction |  | — |  |  | — |
Multi-family |  | — |  |  | — |
1-4 family |  | 349 |  |  | — |
Total non-accrual commercial real estate |  | 7,270 |  |  | 7,907 |
Commercial and industrial |  | 18,410 |  |  | 17,104 |
Direct financing leases, net |  | — |  |  | — |
Consumer and other: |  |  |  |
Home equity and second mortgages |  | 2 |  |  | — |
Other |  | 182 |  |  | 290 |
Total non-accrual consumer and other loans |  | 184 |  |  | 290 |
Total non-accrual loans and leases |  | 25,864 |  |  | 25,301 |
Foreclosed properties, net |  | 2,660 |  |  | 2,547 |
Total non-performing assets |  | 28,524 |  |  | 27,848 |
Performing troubled debt restructurings |  | 151 |  |  | 180 |
Total impaired assets |  | $ | 28,675 |  |  | $ | 28,028 |
|  | June 30, 2019 |  | December 31, 2018
Total non-accrual loans and leases to gross loans and leases |  | 1.50 | % |  | 1.56 | %
Total non-performing assets to total gross loans and leases plus foreclosed properties, net |  | 1.66 |  |  | 1.72 |
Total non-performing assets to total assets |  | 1.38 |  |  | 1.42 |
Allowance for loan and lease losses to gross loans and leases |  | 1.15 |  |  | 1.26 |
Allowance for loan and lease losses to non-accrual loans and leases |  | 76.64 |  |  | 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 June 30, |  | For the Six Months Ended June 30,
|  | 2019
|  | Number of Loans |  | Pre-Modification Recorded Investment |  | Post-Modification Recorded Investment |  | Number of Loans |  | Pre-Modification Recorded Investment |  | Post-Modification Recorded Investment
|  | (Dollars in Thousands)
Commercial and industrial |  | 9 |  |  | $ | 5,281 |  |  | $ | 5,281 |  |  | 13 |  |  | $ | 7,359 |  |  | $ | 7,284 |
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, 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 |  | $ | 773 |  |  | $ | 773 |  |  | $ | — |  |  | $ | 4,579 |  |  | $ | 38 |  |  | $ | 355 |  |  | $ | (317 | )
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | 116 |  |  | 1 |  |  | — |  |  | 1 |
Land development |  | 1,757 |  |  | 6,054 |  |  | — |  |  | 2,072 |  |  | 30 |  |  | 6 |  |  | 24 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | 500 |  |  | 506 |  |  | — |  |  | 228 |  |  | 8 |  |  | 33 |  |  | (25 | )
Commercial and industrial |  | 4,822 |  |  | 5,986 |  |  | — |  |  | 13,094 |  |  | 367 |  |  | 308 |  |  | 59 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 2 |  |  | 2 |  |  | — |  |  | — |  |  | — |  |  | 7 |  |  | (7 | )
Other |  | 170 |  |  | 836 |  |  | — |  |  | 210 |  |  | 25 |  |  | — |  |  | 25 |
Total |  | 8,024 |  |  | 14,157 |  |  | — |  |  | 20,299 |  |  | 469 |  |  | 709 |  |  | (240 | )
With impairment reserve recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 4,391 |  |  | 5,750 |  |  | 809 |  |  | 705 |  |  | 214 |  |  | — |  |  | 214 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Land development |  | — |  |  | — |  | — |  | — |  |  | — |  | — |  | — |  | — |  | — |  |  | — |
Construction |  | — |  |  | — |  | — |  | — |  |  | — |  | — |  | — |  | — |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial and industrial |  | 13,588 |  |  | 14,246 |  |  | 3,184 |  |  | 3,489 |  |  | 728 |  |  | — |  |  | 728 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other |  | 12 |  |  | 12 |  |  | 12 |  |  | 15 |  |  | — |  |  | — |  |  | — |
Total |  | 17,991 |  |  | 20,008 |  |  | 4,005 |  |  | 4,209 |  |  | 942 |  |  | — |  |  | 942 |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 5,164 |  |  | 6,523 |  |  | 809 |  |  | 5,284 |  |  | 252 |  |  | 355 |  |  | (103 | )
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | 116 |  |  | 1 |  |  | — |  |  | 1 |
Land development |  | 1,757 |  |  | 6,054 |  |  | — |  |  | 2,072 |  |  | 30 |  |  | 6 |  |  | 24 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | 500 |  |  | 506 |  |  | — |  |  | 228 |  |  | 8 |  |  | 33 |  |  | (25 | )
Commercial and industrial |  | 18,410 |  |  | 20,232 |  |  | 3,184 |  |  | 16,583 |  |  | 1,095 |  |  | 308 |  |  | 787 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 2 |  |  | 2 |  |  | — |  |  | — |  |  | — |  |  | 7 |  |  | (7 | )
Other |  | 182 |  |  | 848 |  |  | 12 |  |  | 225 |  |  | 25 |  |  | — |  |  | 25 |
Grand total |  | $ | 26,015 |  |  | $ | 34,165 |  |  | $ | 4,005 |  |  | $ | 24,508 |  |  | $ | 1,411 |  |  | $ | 709 |  |  | $ | 702 |
(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 June 30, 2019
|  | Commercial Real Estate |  | Commercial and Industrial |  | Consumer and Other |  | Total
|  | (In Thousands)
Beginning balance |  | $ | 11,205 |  |  | $ | 8,485 |  |  | $ | 759 |  |  | $ | 20,449 |
Charge-offs |  | — |  |  | (13 | ) |  | (2 | ) |  | (15 | )
Recoveries |  | 72 |  |  | 72 |  |  | 25 |  |  | 169 |
Net recoveries |  | 72 |  |  | 59 |  |  | 23 |  |  | 154 |
Provision for loan and lease losses |  | (8 | ) |  | (652 | ) |  | (124 | ) |  | (784 | )
Ending balance |  | $ | 11,269 |  |  | $ | 7,892 |  |  | $ | 658 |  |  | $ | 19,819 |
|  | 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 Six Months Ended June 30, 2019
|  | Commercial Real Estate |  | Commercial and Industrial |  | Consumer and Other |  | Total
|  | (In Thousands)
Beginning balance |  | $ | 11,662 |  |  | $ | 8,079 |  |  | $ | 684 |  |  | $ | 20,425 |
Charge-offs |  | — |  |  | (61 | ) |  | (2 | ) |  | (63 | )
Recoveries |  | 73 |  |  | 92 |  |  | 28 |  |  | 193 |
Net recoveries |  | 73 |  |  | 31 |  |  | 26 |  |  | 130 |
Provision for loan and lease losses |  | (466 | ) |  | (218 | ) |  | (52 | ) |  | (736 | )
Ending balance |  | $ | 11,269 |  |  | $ | 7,892 |  |  | $ | 658 |  |  | $ | 19,819 |
|  | 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) recoveries |  | (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 |
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, 2019
|  | Commercial Real Estate |  | Commercial and Industrial |  | Consumer and Other |  | Total
|  | (In Thousands)
Allowance for loan and lease losses: |  |  |  |  |  |  |  |
Collectively evaluated for impairment |  | $ | 10,460 |  |  | $ | 4,708 |  |  | $ | 646 |  |  | $ | 15,814 |
Individually evaluated for impairment |  | 809 |  |  | 3,184 |  |  | 12 |  |  | 4,005 |
Loans acquired with deteriorated credit quality |  | — |  |  | — |  |  | — |  |  | — |
Total |  | $ | 11,269 |  |  | $ | 7,892 |  |  | $ | 658 |  |  | $ | 19,819 |
Loans and lease receivables: |  |  |  |  |  |  |  |
Collectively evaluated for impairment |  | $ | 1,142,156 |  |  | $ | 522,403 |  |  | $ | 30,225 |  |  | $ | 1,694,784 |
Individually evaluated for impairment |  | 7,342 |  |  | 18,409 |  |  | 184 |  |  | 25,935 |
Loans acquired with deteriorated credit quality |  | 79 |  |  | 1 |  |  | — |  |  | 80 |
Total |  | $ | 1,149,577 |  |  | $ | 540,813 |  |  | $ | 30,409 |  |  | $ | 1,720,799 |
|  | 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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