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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, 2020
Receivables [Abstract] |
Loan Composition Schedule | Loan and lease receivables consist of the following:
|  | September 30, 2020 |  | December 31, 2019
|  | (In Thousands) |  |
Commercial real estate: |  |  |  |
Commercial real estate — owner occupied |  | $ | 240,706 |  |  | $ | 226,614 |
Commercial real estate — non-owner occupied |  | 565,781 |  |  | 516,652 |
Land development |  | 50,864 |  |  | 51,097 |
Construction |  | 142,726 |  |  | 109,057 |
Multi-family |  | 287,583 |  |  | 217,322 |
1-4 family |  | 38,857 |  |  | 33,359 |
Total commercial real estate |  | 1,326,517 |  |  | 1,154,101 |
Commercial and industrial |  | 790,349 |  |  | 503,402 |
Direct financing leases, net |  | 24,743 |  |  | 28,203 |
Consumer and other: |  |  |  |
Home equity and second mortgages |  | 7,106 |  |  | 7,006 |
Other |  | 29,341 |  |  | 22,664 |
Total consumer and other |  | 36,447 |  |  | 29,670 |
Total gross loans and leases receivable |  | 2,178,056 |  |  | 1,715,376 |
Less: |  |  |  |
Allowance for loan and lease losses |  | 30,817 |  |  | 19,520 |
Deferred loan fees |  | 7,757 |  |  | 741 |
Loans and leases receivable, net |  | $ | 2,139,482 |  |  | $ | 1,695,115 |
Ownership of SBA Loans | The total amount of the Corporation’s ownership of SBA loans comprised of the following:
|  | September 30, 2020 |  | December 31, 2019
|  | (In Thousands) |  |
SBA 7(a) loans |  | $ | 41,380 |  |  | $ | 40,402 |
SBA 504 loans |  | 24,833 |  |  | 20,592 |
SBA Express loans and lines of credit |  | 1,591 |  |  | 1,781 |
SBA PPP loans |  | 332,342 |  |  | — |
Total SBA loans |  | $ | 400,146 |  |  | $ | 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:
|  | September 30, 2020 |  |  |  |  |  |  |  |
|  | Category |  |  |  |  |  |  |  |
|  | I |  | II |  | III |  | IV |  | Total
|  | (Dollars in Thousands) |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |
Commercial real estate — owner occupied |  | $ | 173,645 |  |  | $ | 34,561 |  |  | $ | 24,559 |  |  | $ | 7,941 |  |  | $ | 240,706 |
Commercial real estate — non-owner occupied |  | 459,399 |  |  | 79,260 |  |  | 21,309 |  |  | 5,813 |  |  | 565,781 |
Land development |  | 48,660 |  |  | 1,314 |  |  | — |  |  | 890 |  |  | 50,864 |
Construction |  | 113,476 |  |  | 19,928 |  |  | 9,322 |  |  | — |  |  | 142,726 |
Multi-family |  | 253,849 |  |  | 33,734 |  |  | — |  |  | — |  |  | 287,583 |
1-4 family |  | 35,446 |  |  | 1,681 |  |  | 1,350 |  |  | 380 |  |  | 38,857 |
Total commercial real estate |  | 1,084,475 |  |  | 170,478 |  |  | 56,540 |  |  | 15,024 |  |  | 1,326,517 |
Commercial and industrial |  | 658,865 |  |  | 51,665 |  |  | 59,126 |  |  | 20,693 |  |  | 790,349 |
Direct financing leases, net |  | 17,962 |  |  | 289 |  |  | 6,141 |  |  | 351 |  |  | 24,743 |
Consumer and other: |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 6,389 |  |  | 598 |  |  | 119 |  |  | — |  |  | 7,106 |
Other |  | 29,127 |  |  | 185 |  |  | — |  |  | 29 |  |  | 29,341 |
Total consumer and other |  | 35,516 |  |  | 783 |  |  | 119 |  |  | 29 |  |  | 36,447 |
Total gross loans and leases receivable |  | $ | 1,796,818 |  |  | $ | 223,215 |  |  | $ | 121,926 |  |  | $ | 36,097 |  |  | $ | 2,178,056 |
Category as a % of total portfolio |  | 82.49 | % |  | 10.25 | % |  | 5.60 | % |  | 1.66 | % |  | 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:
|  | September 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 |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 232,765 |  |  | $ | 232,765 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | 559,968 |  |  | 559,968 |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 49,974 |  |  | 49,974 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | 142,726 |  |  | 142,726 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 287,583 |  |  | 287,583 |
1-4 family |  | 47 |  |  | — |  |  | — |  |  | 47 |  |  | 38,477 |  |  | 38,524 |
Commercial and industrial |  | 1,491 |  |  | 530 |  |  | — |  |  | 2,021 |  |  | 767,635 |  |  | 769,656 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | 24,392 |  |  | 24,392 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | 7,106 |  |  | 7,106 |
Other |  | — |  |  | — |  |  | — |  |  | — |  |  | 29,312 |  |  | 29,312 |
Total |  | 1,538 |  |  | 530 |  |  | — |  |  | 2,068 |  |  | 2,139,938 |  |  | 2,142,006 |
Non-accruing loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | — |  |  | 272 |  |  | — |  |  | 272 |  |  | 7,669 |  |  | 7,941 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | 5,813 |  |  | 5,813 |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 890 |  |  | 890 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | — |  |  | — |  |  | 333 |  |  | 333 |  |  | — |  |  | 333 |
Commercial and industrial |  | 86 |  |  | 545 |  |  | 7,039 |  |  | 7,670 |  |  | 13,023 |  |  | 20,693 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | 351 |  |  | 351 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other |  | — |  |  | — |  |  | 29 |  |  | 29 |  |  | — |  |  | 29 |
Total |  | 86 |  |  | 817 |  |  | 7,401 |  |  | 8,304 |  |  | 27,746 |  |  | 36,050 |
Total loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | — |  |  | 272 |  |  | — |  |  | 272 |  |  | 240,434 |  |  | 240,706 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | 565,781 |  |  | 565,781 |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 50,864 |  |  | 50,864 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | 142,726 |  |  | 142,726 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 287,583 |  |  | 287,583 |
1-4 family |  | 47 |  |  | — |  |  | 333 |  |  | 380 |  |  | 38,477 |  |  | 38,857 |
Commercial and industrial |  | 1,577 |  |  | 1,075 |  |  | 7,039 |  |  | 9,691 |  |  | 780,658 |  |  | 790,349 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | 24,743 |  |  | 24,743 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | 7,106 |  |  | 7,106 |
Other |  | — |  |  | — |  |  | 29 |  |  | 29 |  |  | 29,312 |  |  | 29,341 |
Total |  | $ | 1,624 |  |  | $ | 1,347 |  |  | $ | 7,401 |  |  | $ | 10,372 |  |  | $ | 2,167,684 |  |  | $ | 2,178,056 |
Percent of portfolio |  | 0.07 | % |  | 0.06 | % |  | 0.35 | % |  | 0.48 | % |  | 99.52 | % |  | 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:
|  | September 30, 2020 |  | December 31, 2019
|  | (In Thousands) |  |
Non-accrual loans and leases |  |  |  |
Commercial real estate: |  |  |  |
Commercial real estate — owner occupied |  | $ | 7,941 |  |  | $ | 4,032 |
Commercial real estate — non-owner occupied |  | 5,813 |  |  | — |
Land development |  | 890 |  |  | 1,526 |
Construction |  | — |  |  | — |
Multi-family |  | — |  |  | — |
1-4 family |  | 333 |  |  | 333 |
Total non-accrual commercial real estate |  | 14,977 |  |  | 5,891 |
Commercial and industrial |  | 20,693 |  |  | 14,575 |
Direct financing leases, net |  | 351 |  |  | — |
Consumer and other: |  |  |  |
Home equity and second mortgages |  | — |  |  | — |
Other |  | 29 |  |  | 147 |
Total non-accrual consumer and other loans |  | 29 |  |  | 147 |
Total non-accrual loans and leases |  | 36,050 |  |  | 20,613 |
Foreclosed properties, net |  | 613 |  |  | 2,919 |
Total non-performing assets |  | 36,663 |  |  | 23,532 |
Performing troubled debt restructurings |  | 47 |  |  | 140 |
Total impaired assets |  | $ | 36,710 |  |  | $ | 23,672 |
|  | September 30, 2020 |  | December 31, 2019
Total non-accrual loans and leases to gross loans and leases |  | 1.66 | % |  | 1.20 | %
Total non-performing assets to total gross loans and leases plus foreclosed properties, net |  | 1.68 |  |  | 1.37 |
Total non-performing assets to total assets |  | 1.41 |  |  | 1.12 |
Allowance for loan and lease losses to gross loans and leases |  | 1.41 |  |  | 1.14 |
Allowance for loan and lease losses to non-accrual loans and leases |  | 85.48 |  |  | 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 September 30, |  |  |  |  |  | For the Nine Months Ended September 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 |  | — |  | — |  |  | — |  |  | 3 |  | 6,007 |  |  | 5,589 |
Total |  | — |  |  | $ | — |  |  | $ | — |  |  | 5 |  |  | $ | 6,306 |  |  | $ | 5,861 |
|  | 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, 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 |  | $ | 4,471 |  |  | $ | 4,498 |  |  | $ | — |  |  | $ | 3,092 |  |  | $ | 149 |  |  | $ | 72 |  |  | $ | 77 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | 35 |  |  | — |  |  | — |  |  | — |
Land development |  | 890 |  |  | 5,187 |  |  | — |  |  | 1,295 |  |  | 19 |  |  | — |  |  | 19 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | 380 |  |  | 385 |  |  | — |  |  | 416 |  |  | 30 |  |  | 79 |  |  | (49) |
Commercial and industrial |  | 9,787 |  |  | 12,300 |  |  | — |  |  | 10,620 |  |  | 813 |  |  | 316 |  |  | 497 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other |  | 29 |  |  | 695 |  |  | — |  |  | 106 |  |  | 32 |  |  | — |  |  | 32 |
Total |  | 15,557 |  |  | 23,065 |  |  | — |  |  | 15,564 |  |  | 1,043 |  |  | 467 |  |  | 576 |
With impairment reserve recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 3,470 |  |  | 4,829 |  |  | 2,974 |  |  | 3,534 |  |  | 297 |  |  | — |  |  | 297 |
Non-owner occupied |  | 5,813 |  |  | 5,813 |  |  | 2,768 |  |  | 21 |  |  | 399 |  |  | — |  |  | 399 |
Land development |  | — |  |  | — |  | — |  | — |  |  | — |  | — |  | — |  | — |  | — |  |  | — |
Construction |  | — |  |  | — |  | — |  | — |  |  | — |  | — |  | — |  | — |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial and industrial |  | 10,906 |  |  | 12,228 |  |  | 2,981 |  |  | 5,724 |  |  | 308 |  |  | — |  |  | 308 |
Direct financing leases, net |  | 351 |  |  | 351 |  |  | 175 |  |  | 56 |  |  | 2 |  |  | — |  |  | 2 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total |  | 20,540 |  |  | 23,221 |  |  | 8,898 |  |  | 9,335 |  |  | 1,006 |  |  | — |  |  | 1,006 |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 7,941 |  |  | 9,327 |  |  | 2,974 |  |  | 6,626 |  |  | 446 |  |  | 72 |  |  | 374 |
Non-owner occupied |  | 5,813 |  |  | 5,813 |  |  | 2,768 |  |  | 56 |  |  | 399 |  |  | — |  |  | 399 |
Land development |  | 890 |  |  | 5,187 |  |  | — |  |  | 1,295 |  |  | 19 |  |  | — |  |  | 19 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | 380 |  |  | 385 |  |  | — |  |  | 416 |  |  | 30 |  |  | 79 |  |  | (49) |
Commercial and industrial |  | 20,693 |  |  | 24,528 |  |  | 2,981 |  |  | 16,344 |  |  | 1,121 |  |  | 316 |  |  | 805 |
Direct financing leases, net |  | 351 |  |  | 351 |  |  | 175 |  |  | 56 |  |  | 2 |  |  | — |  |  | 2 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other |  | 29 |  |  | 695 |  |  | — |  |  | 106 |  |  | 32 |  |  | — |  |  | 32 |
Grand total |  | $ | 36,097 |  |  | $ | 46,286 |  |  | $ | 8,898 |  |  | $ | 24,899 |  |  | $ | 2,049 |  |  | $ | 467 |  |  | $ | 1,582 |
(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 September 30, 2020 |  |  |  |  |  |
|  | Commercial Real Estate |  | Commercial and Industrial |  | Consumer and Other |  | Total
|  | (In Thousands) |  |  |  |  |  |
Beginning balance |  | $ | 16,438 |  |  | $ | 10,179 |  |  | $ | 847 |  |  | $ | 27,464 |
Charge-offs |  | — |  |  | (505) |  |  | — |  |  | (505) |
Recoveries |  | — |  |  | 21 |  |  | 2 |  |  | 23 |
Net charge-offs |  | — |  |  | (484) |  |  | 2 |  |  | (482) |
Provision for loan and lease losses |  | 3,742 |  |  | 127 |  |  | (34) |  |  | 3,835 |
Ending balance |  | $ | 20,180 |  |  | $ | 9,822 |  |  | $ | 815 |  |  | $ | 30,817 |
|  | 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 |  | 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 Nine Months Ended September 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) |  |  | (1,414) |  |  | (13) |  |  | (1,454) |
Recoveries |  | 3 |  |  | 259 |  |  | 2 |  |  | 264 |
Net charge-offs |  | (24) |  |  | (1,155) |  |  | (11) |  |  | (1,190) |
Provision for loan and lease losses |  | 9,352 |  |  | 2,899 |  |  | 236 |  |  | 12,487 |
Ending balance |  | $ | 20,180 |  |  | $ | 9,822 |  |  | $ | 815 |  |  | $ | 30,817 |
|  | 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 |  | 74 |  |  | (967) |  |  | 25 |  |  | (868) |
Provision for loan and lease losses |  | (598) |  |  | 1,299 |  |  | (88) |  |  | 613 |
Ending balance |  | $ | 11,138 |  |  | $ | 8,411 |  |  | $ | 621 |  |  | $ | 20,170 |
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, 2020 |  |  |  |  |  |
|  | Commercial Real Estate |  | Commercial and Industrial |  | Consumer and Other |  | Total
|  | (In Thousands) |  |  |  |  |  |
Allowance for loan and lease losses: |  |  |  |  |  |  |  |
Collectively evaluated for impairment |  | $ | 14,438 |  |  | $ | 6,666 |  |  | $ | 815 |  |  | $ | 21,919 |
Individually evaluated for impairment |  | 5,742 |  |  | 3,156 |  |  | — |  |  | 8,898 |
Total |  | $ | 20,180 |  |  | $ | 9,822 |  |  | $ | 815 |  |  | $ | 30,817 |
Loans and lease receivables: |  |  |  |  |  |  |  |
Collectively evaluated for impairment |  | $ | 1,311,493 |  |  | $ | 794,048 |  |  | $ | 36,418 |  |  | $ | 2,141,959 |
Individually evaluated for impairment |  | 15,024 |  |  | 21,044 |  |  | 29 |  |  | 36,097 |
Total |  | $ | 1,326,517 |  |  | $ | 815,092 |  |  | $ | 36,447 |  |  | $ | 2,178,056 |
|  | 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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