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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, 2020
Receivables [Abstract] |
Loan Composition Schedule | Loan and lease receivables consist of the following:
|  | June 30, 2020 |  | December 31, 2019
|  | (In Thousands)
Commercial real estate: |  |  |  |
Commercial real estate — owner occupied |  | $ | 229,994 |  |  | $ | 226,614 |
Commercial real estate — non-owner occupied |  | 533,211 |  |  | 516,652 |
Land development |  | 44,299 |  |  | 51,097 |
Construction |  | 133,375 |  |  | 109,057 |
Multi-family |  | 244,496 |  |  | 217,322 |
1-4 family |  | 36,823 |  |  | 33,359 |
Total commercial real estate |  | 1,222,198 |  |  | 1,154,101 |
Commercial and industrial |  | 781,239 |  |  | 503,402 |
Direct financing leases, net |  | 25,525 |  |  | 28,203 |
Consumer and other: |  |  |  |
Home equity and second mortgages |  | 6,706 |  |  | 7,006 |
Other |  | 29,737 |  |  | 22,664 |
Total consumer and other |  | 36,443 |  |  | 29,670 |
Total gross loans and leases receivable |  | 2,065,405 |  |  | 1,715,376 |
Less: |  |  |  |
Allowance for loan and lease losses |  | 27,464 |  |  | 19,520 |
Deferred loan fees |  | 8,542 |  |  | 741 |
Loans and leases receivable, net |  | $ | 2,029,399 |  |  | $ | 1,695,115 |
Ownership of SBA Loans | The total amount of the Corporation’s ownership of SBA loans comprised of the following:
|  | June 30, 2020 |  | December 31, 2019
|  | (In Thousands)
SBA 7(a) loans |  | $ | 40,815 |  |  | $ | 40,402 |
SBA 504 loans |  | 23,479 |  |  | 20,592 |
SBA Express loans and lines of credit |  | 1,549 |  |  | 1,781 |
SBA PPP loans |  | 327,932 |  |  | — |
Total SBA loans |  | $ | 393,775 |  |  | $ | 62,775 |
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, 2020
|  | Category |  |
|  | I |  | II |  | III |  | IV |  | Total
|  | (Dollars in Thousands)
Commercial real estate: |  |  |  |  |  |  |  |  |  |
Commercial real estate — owner occupied |  | $ | 170,546 |  |  | $ | 26,515 |  |  | $ | 25,430 |  |  | $ | 7,503 |  |  | $ | 229,994 |
Commercial real estate — non-owner occupied |  | 458,069 |  |  | 55,494 |  |  | 19,648 |  |  | — |  |  | 533,211 |
Land development |  | 42,922 |  |  | 328 |  |  | — |  |  | 1,049 |  |  | 44,299 |
Construction |  | 122,392 |  |  | 10,983 |  |  | — |  |  | — |  |  | 133,375 |
Multi-family |  | 220,688 |  |  | 23,808 |  |  | — |  |  | — |  |  | 244,496 |
1-4 family |  | 32,687 |  |  | 1,682 |  |  | 2,072 |  |  | 382 |  |  | 36,823 |
Total commercial real estate |  | 1,047,304 |  |  | 118,810 |  |  | 47,150 |  |  | 8,934 |  |  | 1,222,198 |
Commercial and industrial |  | 658,377 |  |  | 41,156 |  |  | 66,672 |  |  | 15,034 |  |  | 781,239 |
Direct financing leases, net |  | 18,661 |  |  | 214 |  |  | 6,601 |  |  | 49 |  |  | 25,525 |
Consumer and other: |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 5,969 |  |  | 602 |  |  | 135 |  |  | — |  |  | 6,706 |
Other |  | 29,425 |  |  | 185 |  |  | — |  |  | 127 |  |  | 29,737 |
Total consumer and other |  | 35,394 |  |  | 787 |  |  | 135 |  |  | 127 |  |  | 36,443 |
Total gross loans and leases receivable |  | $ | 1,759,736 |  |  | $ | 160,967 |  |  | $ | 120,558 |  |  | $ | 24,144 |  |  | $ | 2,065,405 |
Category as a % of total portfolio |  | 85.20 | % |  | 7.79 | % |  | 5.84 | % |  | 1.17 | % |  | 100.00 | %
|  | December 31, 2019
|  | Category |  |
|  | I |  | II |  | III |  | IV |  | Total
|  | (Dollars in Thousands)
Commercial real estate: |  |  |  |  |  |  |  |  |  |
Commercial real estate — owner occupied |  | $ | 187,728 |  |  | $ | 18,455 |  |  | $ | 16,399 |  |  | $ | 4,032 |  |  | $ | 226,614 |
Commercial real estate — non-owner occupied |  | 459,821 |  |  | 55,524 |  |  | 1,307 |  |  | — |  |  | 516,652 |
Land development |  | 49,132 |  |  | 439 |  |  | — |  |  | 1,526 |  |  | 51,097 |
Construction |  | 108,959 |  |  | — |  |  | 98 |  |  | — |  |  | 109,057 |
Multi-family |  | 205,750 |  |  | 11,572 |  |  | — |  |  | — |  |  | 217,322 |
1-4 family |  | 29,284 |  |  | 1,843 |  |  | 1,759 |  |  | 473 |  |  | 33,359 |
Total commercial real estate |  | 1,040,674 |  |  | 87,833 |  |  | 19,563 |  |  | 6,031 |  |  | 1,154,101 |
Commercial and industrial |  | 398,445 |  |  | 34,478 |  |  | 55,904 |  |  | 14,575 |  |  | 503,402 |
Direct financing leases, net |  | 21,282 |  |  | 579 |  |  | 6,342 |  |  | — |  |  | 28,203 |
Consumer and other: |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 6,307 |  |  | 610 |  |  | 89 |  |  | — |  |  | 7,006 |
Other |  | 22,517 |  |  | — |  |  | — |  |  | 147 |  |  | 22,664 |
Total consumer and other |  | 28,824 |  |  | 610 |  |  | 89 |  |  | 147 |  |  | 29,670 |
Total gross loans and leases receivable |  | $ | 1,489,225 |  |  | $ | 123,500 |  |  | $ | 81,898 |  |  | $ | 20,753 |  |  | $ | 1,715,376 |
Category as a % of total portfolio |  | 86.82 | % |  | 7.20 | % |  | 4.77 | % |  | 1.21 | % |  | 100.00 | %
Past Due Financing Receivables | The delinquency aging of the loan and lease portfolio by class of receivable was as follows:
|  | June 30, 2020
|  | 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 |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 222,491 |  |  | $ | 222,491 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | 533,211 |  |  | 533,211 |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 43,250 |  |  | 43,250 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | 133,375 |  |  | 133,375 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 244,496 |  |  | 244,496 |
1-4 family |  | — |  |  | — |  |  | — |  |  | — |  |  | 36,490 |  |  | 36,490 |
Commercial and industrial |  | 5,965 |  |  | 1,320 |  |  | — |  |  | 7,285 |  |  | 758,920 |  |  | 766,205 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | 25,476 |  |  | 25,476 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | 6,706 |  |  | 6,706 |
Other |  | — |  |  | — |  |  | — |  |  | — |  |  | 29,610 |  |  | 29,610 |
Total |  | 5,965 |  |  | 1,320 |  |  | — |  |  | 7,285 |  |  | 2,034,025 |  |  | 2,041,310 |
Non-accruing loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | — |  |  | — |  |  | 3,550 |  |  | 3,550 |  |  | 3,953 |  |  | 7,503 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,049 |  |  | 1,049 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | — |  |  | — |  |  | 333 |  |  | 333 |  |  | — |  |  | 333 |
Commercial and industrial |  | 76 |  |  | 283 |  |  | 7,416 |  |  | 7,775 |  |  | 7,259 |  |  | 15,034 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | 49 |  |  | 49 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other |  | — |  |  | — |  |  | 127 |  |  | 127 |  |  | — |  |  | 127 |
Total |  | 76 |  |  | 283 |  |  | 11,426 |  |  | 11,785 |  |  | 12,310 |  |  | 24,095 |
Total loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | — |  |  | — |  |  | 3,550 |  |  | 3,550 |  |  | 226,444 |  |  | 229,994 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | 533,211 |  |  | 533,211 |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 44,299 |  |  | 44,299 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | 133,375 |  |  | 133,375 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 244,496 |  |  | 244,496 |
1-4 family |  | — |  |  | — |  |  | 333 |  |  | 333 |  |  | 36,490 |  |  | 36,823 |
Commercial and industrial |  | 6,041 |  |  | 1,603 |  |  | 7,416 |  |  | 15,060 |  |  | 766,179 |  |  | 781,239 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | 25,525 |  |  | 25,525 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | 6,706 |  |  | 6,706 |
Other |  | — |  |  | — |  |  | 127 |  |  | 127 |  |  | 29,610 |  |  | 29,737 |
Total |  | $ | 6,041 |  |  | $ | 1,603 |  |  | $ | 11,426 |  |  | $ | 19,070 |  |  | $ | 2,046,335 |  |  | $ | 2,065,405 |
Percent of portfolio |  | 0.29 | % |  | 0.08 | % |  | 0.55 | % |  | 0.92 | % |  | 99.08 | % |  | 100.00 | %
|  | December 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 |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 222,582 |  |  | $ | 222,582 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | 516,652 |  |  | 516,652 |
Land development |  | — |  |  | 990 |  |  | — |  |  | 990 |  |  | 48,581 |  |  | 49,571 |
Construction |  | 309 |  |  | — |  |  | — |  |  | 309 |  |  | 108,748 |  |  | 109,057 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 217,322 |  |  | 217,322 |
1-4 family |  | — |  |  | — |  |  | — |  |  | — |  |  | 33,026 |  |  | 33,026 |
Commercial and industrial |  | 2,707 |  |  | 52 |  |  | — |  |  | 2,759 |  |  | 486,068 |  |  | 488,827 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | 28,203 |  |  | 28,203 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | 7,006 |  |  | 7,006 |
Other |  | — |  |  | — |  |  | — |  |  | — |  |  | 22,517 |  |  | 22,517 |
Total |  | 3,016 |  |  | 1,042 |  |  | — |  |  | 4,058 |  |  | 1,690,705 |  |  | 1,694,763 |
Non-accruing loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | — |  |  | — |  |  | 342 |  |  | 342 |  |  | 3,690 |  |  | 4,032 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,526 |  |  | 1,526 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | — |  |  | 333 |  |  | — |  |  | 333 |  |  | — |  |  | 333 |
Commercial and industrial |  | 4,368 |  |  | 2,717 |  |  | 3,123 |  |  | 10,208 |  |  | 4,367 |  |  | 14,575 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other |  | — |  |  | — |  |  | 147 |  |  | 147 |  |  | — |  |  | 147 |
Total |  | 4,368 |  |  | 3,050 |  |  | 3,612 |  |  | 11,030 |  |  | 9,583 |  |  | 20,613 |
Total loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | — |  |  | — |  |  | 342 |  |  | 342 |  |  | 226,272 |  |  | 226,614 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | 516,652 |  |  | 516,652 |
Land development |  | — |  |  | 990 |  |  | — |  |  | 990 |  |  | 50,107 |  |  | 51,097 |
Construction |  | 309 |  |  | — |  |  | — |  |  | 309 |  |  | 108,748 |  |  | 109,057 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 217,322 |  |  | 217,322 |
1-4 family |  | — |  |  | 333 |  |  | — |  |  | 333 |  |  | 33,026 |  |  | 33,359 |
Commercial and industrial |  | 7,075 |  |  | 2,769 |  |  | 3,123 |  |  | 12,967 |  |  | 490,435 |  |  | 503,402 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | 28,203 |  |  | 28,203 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | 7,006 |  |  | 7,006 |
Other |  | — |  |  | — |  |  | 147 |  |  | 147 |  |  | 22,517 |  |  | 22,664 |
Total |  | $ | 7,384 |  |  | $ | 4,092 |  |  | $ | 3,612 |  |  | $ | 15,088 |  |  | $ | 1,700,288 |  |  | $ | 1,715,376 |
Percent of portfolio |  | 0.43 | % |  | 0.24 | % |  | 0.21 | % |  | 0.88 | % |  | 99.12 | % |  | 100.00 | %
Schedule of Financing Receivables, Non Accrual Status | The Corporation’s total impaired assets consisted of the following:
|  | June 30, 2020 |  | December 31, 2019
|  | (In Thousands)
Non-accrual loans and leases |  |  |  |
Commercial real estate: |  |  |  |
Commercial real estate — owner occupied |  | $ | 7,503 |  |  | $ | 4,032 |
Commercial real estate — non-owner occupied |  | — |  |  | — |
Land development |  | 1,049 |  |  | 1,526 |
Construction |  | — |  |  | — |
Multi-family |  | — |  |  | — |
1-4 family |  | 333 |  |  | 333 |
Total non-accrual commercial real estate |  | 8,885 |  |  | 5,891 |
Commercial and industrial |  | 15,034 |  |  | 14,575 |
Direct financing leases, net |  | 49 |  |  | — |
Consumer and other: |  |  |  |
Home equity and second mortgages |  | — |  |  | — |
Other |  | 127 |  |  | 147 |
Total non-accrual consumer and other loans |  | 127 |  |  | 147 |
Total non-accrual loans and leases |  | 24,095 |  |  | 20,613 |
Foreclosed properties, net |  | 1,389 |  |  | 2,919 |
Total non-performing assets |  | 25,484 |  |  | 23,532 |
Performing troubled debt restructurings |  | 49 |  |  | 140 |
Total impaired assets |  | $ | 25,533 |  |  | $ | 23,672 |
|  | June 30, 2020 |  | December 31, 2019
Total non-accrual loans and leases to gross loans and leases |  | 1.17 | % |  | 1.20 | %
Total non-performing assets to total gross loans and leases plus foreclosed properties, net |  | 1.23 |  |  | 1.37 |
Total non-performing assets to total assets |  | 1.03 |  |  | 1.12 |
Allowance for loan and lease losses to gross loans and leases |  | 1.33 |  |  | 1.14 |
Allowance for loan and lease losses to non-accrual loans and leases |  | 113.98 |  |  | 94.70 |
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,
|  | 2020
|  | 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 |  |  | $ | 299 |  |  | $ | 272 |
Commercial and industrial |  | 1 |  |  | 4,986 |  |  | 4,986 |  |  | 3 |  |  | 6,007 |  |  | 5,756 |
Total |  | 1 |  |  | $ | 4,986 |  |  | $ | 4,986 |  |  | 5 |  |  | $ | 6,306 |  |  | $ | 6,028 |
|  | 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, 2020
|  | 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 |  | $ | 3,856 |  |  | $ | 3,856 |  |  | $ | — |  |  | $ | 4,577 |  |  | $ | 86 |  |  | $ | 72 |  |  | $ | 14 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | 53 |  |  | — |  |  | — |  |  | — |
Land development |  | 1,049 |  |  | 5,346 |  |  | — |  |  | 1,442 |  |  | 19 |  |  | — |  |  | 19 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | 382 |  |  | 387 |  |  | — |  |  | 433 |  |  | 21 |  |  | 70 |  |  | (49 | )
Commercial and industrial |  | 5,328 |  |  | 7,273 |  |  | — |  |  | 14,291 |  |  | 550 |  |  | 316 |  |  | 234 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | 4 |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other |  | 127 |  |  | 794 |  |  | — |  |  | 137 |  |  | 22 |  |  | — |  |  | 22 |
Total |  | 10,742 |  |  | 17,656 |  |  | — |  |  | 20,937 |  |  | 698 |  |  | 458 |  |  | 240 |
With impairment reserve recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 3,647 |  |  | 5,034 |  |  | 3,052 |  |  | 1,469 |  |  | 201 |  |  | — |  |  | 201 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Land development |  | — |  |  | — |  | — |  | — |  |  | — |  | — |  | — |  | — |  | — |  |  | — |
Construction |  | — |  |  | — |  | — |  | — |  |  | — |  | — |  | — |  | — |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial and industrial |  | 9,706 |  |  | 11,154 |  |  | 2,847 |  |  | 1,437 |  |  | 213 |  |  | — |  |  | 213 |
Direct financing leases, net |  | 49 |  |  | 49 |  |  | 25 |  |  | 4 |  |  | 2 |  |  | — |  |  | 2 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total |  | 13,402 |  |  | 16,237 |  |  | 5,924 |  |  | 2,910 |  |  | 416 |  |  | — |  |  | 416 |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 7,503 |  |  | 8,890 |  |  | 3,052 |  |  | 6,046 |  |  | 287 |  |  | 72 |  |  | 215 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | 53 |  |  | — |  |  | — |  |  | — |
Land development |  | 1,049 |  |  | 5,346 |  |  | — |  |  | 1,442 |  |  | 19 |  |  | — |  |  | 19 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | 382 |  |  | 387 |  |  | — |  |  | 433 |  |  | 21 |  |  | 70 |  |  | (49 | )
Commercial and industrial |  | 15,034 |  |  | 18,427 |  |  | 2,847 |  |  | 15,728 |  |  | 763 |  |  | 316 |  |  | 447 |
Direct financing leases, net |  | 49 |  |  | 49 |  |  | 25 |  |  | 8 |  |  | 2 |  |  | — |  |  | 2 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other |  | 127 |  |  | 794 |  |  | — |  |  | 137 |  |  | 22 |  |  | — |  |  | 22 |
Grand total |  | $ | 24,144 |  |  | $ | 33,893 |  |  | $ | 5,924 |  |  | $ | 23,847 |  |  | $ | 1,114 |  |  | $ | 458 |  |  | $ | 656 |
(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, 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 |  | $ | 387 |  |  | $ | 387 |  |  | $ | — |  |  | $ | 3,285 |  |  | $ | 64 |  |  | $ | 355 |  |  | $ | (291 | )
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | 58 |  |  | 1 |  |  | — |  |  | 1 |
Land development |  | 1,526 |  |  | 5,823 |  |  | — |  |  | 1,843 |  |  | 52 |  |  | 6 |  |  | 46 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | 473 |  |  | 478 |  |  | — |  |  | 356 |  |  | 19 |  |  | 46 |  |  | (27 | )
Commercial and industrial |  | 4,779 |  |  | 6,549 |  |  | — |  |  | 14,479 |  |  | 1,073 |  |  | 379 |  |  | 694 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 7 |  |  | (7 | )
Other |  | 147 |  |  | 813 |  |  | — |  |  | 191 |  |  | 48 |  |  | — |  |  | 48 |
Total |  | 7,312 |  |  | 14,050 |  |  | — |  |  | 20,212 |  |  | 1,257 |  |  | 793 |  |  | 464 |
With impairment reserve recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 3,645 |  |  | 5,004 |  |  | 1,082 |  |  | 1,511 |  |  | 414 |  |  | — |  |  | 414 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial and industrial |  | 9,796 |  |  | 11,179 |  |  | 2,283 |  |  | 2,367 |  |  | 1,022 |  |  | — |  |  | 1,022 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total |  | 13,441 |  |  | 16,183 |  |  | 3,365 |  |  | 3,878 |  |  | 1,436 |  |  | — |  |  | 1,436 |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 4,032 |  |  | 5,391 |  |  | 1,082 |  |  | 4,796 |  |  | 478 |  |  | 355 |  |  | 123 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | 58 |  |  | 1 |  |  | — |  |  | 1 |
Land development |  | 1,526 |  |  | 5,823 |  |  | — |  |  | 1,843 |  |  | 52 |  |  | 6 |  |  | 46 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | 473 |  |  | 478 |  |  | — |  |  | 356 |  |  | 19 |  |  | 46 |  |  | (27 | )
Commercial and industrial |  | 14,575 |  |  | 17,728 |  |  | 2,283 |  |  | 16,846 |  |  | 2,095 |  |  | 379 |  |  | 1,716 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 7 |  |  | (7 | )
Other |  | 147 |  |  | 813 |  |  | — |  |  | 191 |  |  | 48 |  |  | — |  |  | 48 |
Grand total |  | $ | 20,753 |  |  | $ | 30,233 |  |  | $ | 3,365 |  |  | $ | 24,090 |  |  | $ | 2,693 |  |  | $ | 793 |  |  | $ | 1,900 |
(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, 2020
|  | Commercial Real Estate |  | Commercial and Industrial |  | Consumer and Other |  | Total
|  | (In Thousands)
Beginning balance |  | $ | 12,597 |  |  | $ | 9,322 |  |  | $ | 829 |  |  | $ | 22,748 |
Charge-offs |  | (27 | ) |  | (784 | ) |  | (6 | ) |  | (817 | )
Recoveries |  | 2 |  |  | 62 |  |  | — |  |  | 64 |
Net charge-offs |  | (25 | ) |  | (722 | ) |  | (6 | ) |  | (753 | )
Provision for loan and lease losses |  | 3,866 |  |  | 1,579 |  |  | 24 |  |  | 5,469 |
Ending balance |  | $ | 16,438 |  |  | $ | 10,179 |  |  | $ | 847 |  |  | $ | 27,464 |
|  | 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 Six Months Ended June 30, 2020
|  | Commercial Real Estate |  | Commercial and Industrial |  | Consumer and Other |  | Total
|  | (In Thousands)
Beginning balance |  | $ | 10,852 |  |  | $ | 8,078 |  |  | $ | 590 |  |  | $ | 19,520 |
Charge-offs |  | (27 | ) |  | (909 | ) |  | (12 | ) |  | (948 | )
Recoveries |  | 3 |  |  | 238 |  |  | — |  |  | 241 |
Net charge-offs |  | (24 | ) |  | (671 | ) |  | (12 | ) |  | (707 | )
Provision for loan and lease losses |  | 5,610 |  |  | 2,772 |  |  | 269 |  |  | 8,651 |
Ending balance |  | $ | 16,438 |  |  | $ | 10,179 |  |  | $ | 847 |  |  | $ | 27,464 |
|  | 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 |
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, 2020
|  | Commercial Real Estate |  | Commercial and Industrial |  | Consumer and Other |  | Total
|  | (In Thousands)
Allowance for loan and lease losses: |  |  |  |  |  |  |  |
Collectively evaluated for impairment |  | $ | 13,386 |  |  | $ | 7,307 |  |  | $ | 847 |  |  | $ | 21,540 |
Individually evaluated for impairment |  | 3,052 |  |  | 2,872 |  |  | — |  |  | 5,924 |
Total |  | $ | 16,438 |  |  | $ | 10,179 |  |  | $ | 847 |  |  | $ | 27,464 |
Loans and lease receivables: |  |  |  |  |  |  |  |
Collectively evaluated for impairment |  | $ | 1,213,264 |  |  | $ | 791,681 |  |  | $ | 36,316 |  |  | $ | 2,041,261 |
Individually evaluated for impairment |  | 8,934 |  |  | 15,083 |  |  | 127 |  |  | 24,144 |
Total |  | $ | 1,222,198 |  |  | $ | 806,764 |  |  | $ | 36,443 |  |  | $ | 2,065,405 |
|  | As of December 31, 2019
|  | Commercial Real Estate |  | Commercial and Industrial |  | Consumer and Other |  | Total
|  | (In Thousands)
Allowance for loan and lease losses: |  |  |  |  |  |  |  |
Collectively evaluated for impairment |  | $ | 9,770 |  |  | $ | 5,795 |  |  | $ | 590 |  |  | $ | 16,155 |
Individually evaluated for impairment |  | 1,082 |  |  | 2,283 |  |  | — |  |  | 3,365 |
Total |  | $ | 10,852 |  |  | $ | 8,078 |  |  | $ | 590 |  |  | $ | 19,520 |
Loans and lease receivables: |  |  |  |  |  |  |  |
Collectively evaluated for impairment |  | $ | 1,148,070 |  |  | $ | 517,030 |  |  | $ | 29,523 |  |  | $ | 1,694,623 |
Individually evaluated for impairment |  | 6,031 |  |  | 14,575 |  |  | 147 |  |  | 20,753 |
Total |  | $ | 1,154,101 |  |  | $ | 531,605 |  |  | $ | 29,670 |  |  | $ | 1,715,376 |

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