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Loan and Lease Receivables, Impaired Loans and Leases and Allowance for Loan and Lease Losses (Tables) | 9 Months Ended
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Sep. 30, 2019
Receivables [Abstract] |
Loan Composition Schedule | Loan and lease receivables consist of the following:
|  | September 30, 2019 |  | December 31, 2018
|  | (In Thousands)
Commercial real estate: |  |  |  |
Commercial real estate — owner occupied |  | $ | 226,307 |  |  | $ | 203,476 |
Commercial real estate — non-owner occupied |  | 503,102 |  |  | 484,427 |
Land development |  | 49,184 |  |  | 42,666 |
Construction |  | 111,848 |  |  | 161,562 |
Multi-family |  | 227,330 |  |  | 167,868 |
1-4 family |  | 31,226 |  |  | 34,340 |
Total commercial real estate |  | 1,148,997 |  |  | 1,094,339 |
Commercial and industrial |  | 513,672 |  |  | 462,321 |
Direct financing leases, net |  | 28,987 |  |  | 33,170 |
Consumer and other: |  |  |  |
Home equity and second mortgages |  | 7,373 |  |  | 8,438 |
Other |  | 22,140 |  |  | 20,789 |
Total consumer and other |  | 29,513 |  |  | 29,227 |
Total gross loans and leases receivable |  | 1,721,169 |  |  | 1,619,057 |
Less: |  |  |  |
Allowance for loan and lease losses |  | 20,170 |  |  | 20,425 |
Deferred loan fees |  | 627 |  |  | 1,402 |
Loans and leases receivable, net |  | $ | 1,700,372 |  |  | $ | 1,597,230 |
Ownership of SBA Loans | The total amount of the Corporation’s ownership of SBA loans comprised of the following:
|  | September 30, 2019 |  | December 31, 2018
|  | (In Thousands)
Retained, unguaranteed portions of sold SBA loans |  | $ | 22,201 |  |  | $ | 23,898 |
Other SBA loans(1) |  | 22,237 |  |  | 22,024 |
Total SBA loans |  | $ | 44,438 |  |  | $ | 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:
|  | September 30, 2019
|  | Category |  |
|  | I |  | II |  | III |  | IV |  | Total
|  | (Dollars in Thousands)
Commercial real estate: |  |  |  |  |  |  |  |  |  |
Commercial real estate — owner occupied |  | $ | 190,014 |  |  | $ | 24,044 |  |  | $ | 8,166 |  |  | $ | 4,083 |  |  | $ | 226,307 |
Commercial real estate — non-owner occupied |  | 461,236 |  |  | 40,435 |  |  | 1,431 |  |  | — |  |  | 503,102 |
Land development |  | 46,654 |  |  | 908 |  |  | — |  |  | 1,622 |  |  | 49,184 |
Construction |  | 111,691 |  |  | — |  |  | 157 |  |  | — |  |  | 111,848 |
Multi-family |  | 215,755 |  |  | 11,575 |  |  | — |  |  | — |  |  | 227,330 |
1-4 family |  | 30,446 |  |  | 91 |  |  | 210 |  |  | 479 |  |  | 31,226 |
Total commercial real estate |  | 1,055,796 |  |  | 77,053 |  |  | 9,964 |  |  | 6,184 |  |  | 1,148,997 |
Commercial and industrial |  | 405,570 |  |  | 43,919 |  |  | 47,593 |  |  | 16,590 |  |  | 513,672 |
Direct financing leases, net |  | 21,746 |  |  | 4,065 |  |  | 3,176 |  |  | — |  |  | 28,987 |
Consumer and other: |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 7,213 |  |  | 68 |  |  | 92 |  |  | — |  |  | 7,373 |
Other |  | 21,979 |  |  | — |  |  | — |  |  | 161 |  |  | 22,140 |
Total consumer and other |  | 29,192 |  |  | 68 |  |  | 92 |  |  | 161 |  |  | 29,513 |
Total gross loans and leases receivable |  | $ | 1,512,304 |  |  | $ | 125,105 |  |  | $ | 60,825 |  |  | $ | 22,935 |  |  | $ | 1,721,169 |
Category as a % of total portfolio |  | 87.86 | % |  | 7.27 | % |  | 3.54 | % |  | 1.33 | % |  | 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:
|  | September 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 |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 222,224 |  |  | $ | 222,224 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | 503,102 |  |  | 503,102 |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 47,562 |  |  | 47,562 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | 111,848 |  |  | 111,848 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 227,330 |  |  | 227,330 |
1-4 family |  | — |  |  | — |  |  | — |  |  | — |  |  | 30,893 |  |  | 30,893 |
Commercial and industrial |  | 238 |  |  | — |  |  | — |  |  | 238 |  |  | 496,844 |  |  | 497,082 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | 28,987 |  |  | 28,987 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | 7,373 |  |  | 7,373 |
Other |  | — |  |  | — |  |  | — |  |  | — |  |  | 21,979 |  |  | 21,979 |
Total |  | 238 |  |  | — |  |  | — |  |  | 238 |  |  | 1,698,142 |  |  | 1,698,380 |
Non-accruing loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | — |  |  | — |  |  | 342 |  |  | 342 |  |  | 3,741 |  |  | 4,083 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,622 |  |  | 1,622 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | — |  |  | — |  |  | — |  |  | — |  |  | 333 |  |  | 333 |
Commercial and industrial |  | 1,701 |  |  | 304 |  |  | 5,895 |  |  | 7,900 |  |  | 8,690 |  |  | 16,590 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other |  | — |  |  | — |  |  | 157 |  |  | 157 |  |  | 4 |  |  | 161 |
Total |  | 1,701 |  |  | 304 |  |  | 6,394 |  |  | 8,399 |  |  | 14,390 |  | — |  | 22,789 |
Total loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | — |  |  | — |  |  | 342 |  |  | 342 |  |  | 225,965 |  |  | 226,307 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | 503,102 |  |  | 503,102 |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 49,184 |  |  | 49,184 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | 111,848 |  |  | 111,848 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 227,330 |  |  | 227,330 |
1-4 family |  | — |  |  | — |  |  | — |  |  | — |  |  | 31,226 |  |  | 31,226 |
Commercial and industrial |  | 1,939 |  |  | 304 |  |  | 5,895 |  |  | 8,138 |  |  | 505,534 |  |  | 513,672 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | 28,987 |  |  | 28,987 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | 7,373 |  |  | 7,373 |
Other |  | — |  |  | — |  |  | 157 |  |  | 157 |  |  | 21,983 |  |  | 22,140 |
Total |  | $ | 1,939 |  |  | $ | 304 |  |  | $ | 6,394 |  |  | $ | 8,637 |  |  | $ | 1,712,532 |  |  | $ | 1,721,169 |
Percent of portfolio |  | 0.11 | % |  | 0.02 | % |  | 0.37 | % |  | 0.50 | % |  | 99.50 | % |  | 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:
|  | September 30, 2019 |  | December 31, 2018
|  | (In Thousands)
Non-accrual loans and leases |  |  |  |
Commercial real estate: |  |  |  |
Commercial real estate — owner occupied |  | $ | 4,083 |  |  | $ | 5,663 |
Commercial real estate — non-owner occupied |  | — |  |  | 31 |
Land development |  | 1,622 |  |  | 2,213 |
Construction |  | — |  |  | — |
Multi-family |  | — |  |  | — |
1-4 family |  | 333 |  |  | — |
Total non-accrual commercial real estate |  | 6,038 |  |  | 7,907 |
Commercial and industrial |  | 16,590 |  |  | 17,104 |
Direct financing leases, net |  | — |  |  | — |
Consumer and other: |  |  |  |
Home equity and second mortgages |  | — |  |  | — |
Other |  | 161 |  |  | 290 |
Total non-accrual consumer and other loans |  | 161 |  |  | 290 |
Total non-accrual loans and leases |  | 22,789 |  |  | 25,301 |
Foreclosed properties, net |  | 2,902 |  |  | 2,547 |
Total non-performing assets |  | 25,691 |  |  | 27,848 |
Performing troubled debt restructurings |  | 146 |  |  | 180 |
Total impaired assets |  | $ | 25,837 |  |  | $ | 28,028 |
|  | September 30, 2019 |  | December 31, 2018
Total non-accrual loans and leases to gross loans and leases |  | 1.32 | % |  | 1.56 | %
Total non-performing assets to total gross loans and leases plus foreclosed properties, net |  | 1.49 |  |  | 1.72 |
Total non-performing assets to total assets |  | 1.23 |  |  | 1.42 |
Allowance for loan and lease losses to gross loans and leases |  | 1.17 |  |  | 1.26 |
Allowance for loan and lease losses to non-accrual loans and leases |  | 88.51 |  |  | 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 September 30, |  | For the Nine Months Ended September 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 real estate: |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate — owner occupied |  | 2 |  |  | $ | 3,774 |  |  | $ | 3,741 |  |  | 2 |  |  | $ | 3,774 |  |  | $ | 3,741 |
Commercial and industrial |  | 2 |  |  | 2,804 |  |  | 2,804 |  |  | 16 |  |  | 13,412 |  |  | 13,023 |
Total |  | 4 |  |  | $ | 6,578 |  |  | $ | 6,545 |  |  | 18 |  |  | $ | 17,186 |  |  | $ | 16,764 |
Impaired Financing Receivables | The following represents additional information regarding the Corporation’s impaired loans and leases, including performing troubled debt restructurings, by class:
|  | As of and for the Nine Months Ended September 30, 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 |  | $ | 342 |  |  | $ | 342 |  |  | $ | — |  |  | $ | 3,993 |  |  | $ | 55 |  |  | $ | 354 |  |  | $ | (299 | )
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | 77 |  |  | 1 |  |  | — |  |  | 1 |
Land development |  | 1,622 |  |  | 5,918 |  |  | — |  |  | 1,937 |  |  | 41 |  |  | 6 |  |  | 35 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | 479 |  |  | 484 |  |  | — |  |  | 315 |  |  | 14 |  |  | 40 |  |  | (26 | )
Commercial and industrial |  | 6,721 |  |  | 8,063 |  |  | — |  |  | 13,889 |  |  | 798 |  |  | 376 |  |  | 422 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 7 |  |  | (7 | )
Other |  | 156 |  |  | 823 |  |  | — |  |  | 203 |  |  | 36 |  |  | — |  |  | 36 |
Total |  | 9,320 |  |  | 15,630 |  |  | — |  |  | 20,414 |  |  | 945 |  |  | 783 |  |  | 162 |
With impairment reserve recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 3,741 |  |  | 5,100 |  |  | 753 |  |  | 1,062 |  |  | 314 |  |  | — |  |  | 314 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Land development |  | — |  |  | — |  | — |  | — |  |  | — |  | — |  | — |  | — |  | — |  |  | — |
Construction |  | — |  |  | — |  | — |  | — |  |  | — |  | — |  | — |  | — |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial and industrial |  | 9,869 |  |  | 10,475 |  |  | 3,561 |  |  | 3,357 |  |  | 854 |  |  | — |  |  | 854 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other |  | 5 |  |  | 5 |  |  | 5 |  |  | 2 |  |  | — |  |  | — |  |  | — |
Total |  | 13,615 |  |  | 15,580 |  |  | 4,319 |  |  | 4,421 |  |  | 1,168 |  |  | — |  |  | 1,168 |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 4,083 |  |  | 5,442 |  |  | 753 |  |  | 5,055 |  |  | 369 |  |  | 354 |  |  | 15 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | 77 |  |  | 1 |  |  | — |  |  | 1 |
Land development |  | 1,622 |  |  | 5,918 |  |  | — |  |  | 1,937 |  |  | 41 |  |  | 6 |  |  | 35 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | 479 |  |  | 484 |  |  | — |  |  | 315 |  |  | 14 |  |  | 40 |  |  | (26 | )
Commercial and industrial |  | 16,590 |  |  | 18,538 |  |  | 3,561 |  |  | 17,246 |  |  | 1,652 |  |  | 376 |  |  | 1,276 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 7 |  |  | (7 | )
Other |  | 161 |  |  | 828 |  |  | 5 |  |  | 205 |  |  | 36 |  |  | — |  |  | 36 |
Grand total |  | $ | 22,935 |  |  | $ | 31,210 |  |  | $ | 4,319 |  |  | $ | 24,835 |  |  | $ | 2,113 |  |  | $ | 783 |  |  | $ | 1,330 |
(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 September 30, 2019
|  | Commercial Real Estate |  | Commercial and Industrial |  | Consumer and Other |  | Total
|  | (In Thousands)
Beginning balance |  | $ | 11,269 |  |  | $ | 7,892 |  |  | $ | 658 |  |  | $ | 19,819 |
Charge-offs |  | — |  |  | (1,097 | ) |  | (2 | ) |  | (1,099 | )
Recoveries |  | 1 |  |  | 99 |  |  | 1 |  |  | 101 |
Net recoveries (charge-offs) |  | 1 |  |  | (998 | ) |  | (1 | ) |  | (998 | )
Provision for loan and lease losses |  | (132 | ) |  | 1,517 |  |  | (36 | ) |  | 1,349 |
Ending balance |  | $ | 11,138 |  |  | $ | 8,411 |  |  | $ | 621 |  |  | $ | 20,170 |
|  | 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 Nine Months Ended September 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 |  | — |  |  | (1,158 | ) |  | (4 | ) |  | (1,162 | )
Recoveries |  | 74 |  |  | 191 |  |  | 29 |  |  | 294 |
Net recoveries (charge-offs) |  | 74 |  |  | (967 | ) |  | 25 |  |  | (868 | )
Provision for loan and lease losses |  | (598 | ) |  | 1,299 |  |  | (88 | ) |  | 613 |
Ending balance |  | $ | 11,138 |  |  | $ | 8,411 |  |  | $ | 621 |  |  | $ | 20,170 |
|  | 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 |
Allowance for Loan and Lease Losses and Balances by Type of Allowance Methodology | The following tables provide information regarding the allowance for loan and lease losses and balances by type of allowance methodology.
|  | As of September 30, 2019
|  | Commercial Real Estate |  | Commercial and Industrial |  | Consumer and Other |  | Total
|  | (In Thousands)
Allowance for loan and lease losses: |  |  |  |  |  |  |  |
Collectively evaluated for impairment |  | $ | 10,385 |  |  | $ | 4,850 |  |  | $ | 616 |  |  | $ | 15,851 |
Individually evaluated for impairment |  | 753 |  |  | 3,561 |  |  | 5 |  |  | 4,319 |
Loans acquired with deteriorated credit quality |  | — |  |  | — |  |  | — |  |  | — |
Total |  | $ | 11,138 |  |  | $ | 8,411 |  |  | $ | 621 |  |  | $ | 20,170 |
Loans and lease receivables: |  |  |  |  |  |  |  |
Collectively evaluated for impairment |  | $ | 1,142,813 |  |  | $ | 526,069 |  |  | $ | 29,352 |  |  | $ | 1,698,234 |
Individually evaluated for impairment |  | 6,170 |  |  | 16,590 |  |  | 161 |  |  | 22,921 |
Loans acquired with deteriorated credit quality |  | 14 |  |  | — |  |  | — |  |  | 14 |
Total |  | $ | 1,148,997 |  |  | $ | 542,659 |  |  | $ | 29,513 |  |  | $ | 1,721,169 |
|  | 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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