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Loan and Lease Receivables, Impaired Loans and Leases and Allowance for Loan and Lease Losses (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2021
Receivables [Abstract] |
Loan Composition Schedule | Loan and lease receivables consist of the following:
|  | March 31, 2021 |  | December 31, 2020
|  | (In Thousands)
Commercial real estate: |  |  |  |
Commercial real estate — owner occupied |  | $ | 256,812 |  |  | $ | 253,882 |
Commercial real estate — non-owner occupied |  | 592,090 |  |  | 564,532 |
Land development |  | 46,544 |  |  | 49,839 |
Construction |  | 151,345 |  |  | 141,043 |
Multi-family |  | 322,384 |  |  | 311,556 |
1-4 family |  | 23,319 |  |  | 38,284 |
Total commercial real estate |  | 1,392,494 |  |  | 1,359,136 |
Commercial and industrial |  | 784,305 |  |  | 732,318 |
Direct financing leases |  | 19,616 |  |  | 22,331 |
Consumer and other: |  |  |  |
Home equity and second mortgages |  | 6,719 |  |  | 7,833 |
Other |  | 38,266 |  |  | 28,897 |
Total consumer and other |  | 44,985 |  |  | 36,730 |
Total gross loans and leases receivable |  | 2,241,400 |  |  | 2,150,515 |
Less: |  |  |  |
Allowance for loan and lease losses |  | 28,982 |  |  | 28,521 |
Deferred loan fees |  | 6,288 |  |  | 4,545 |
Loans and leases receivable, net |  | $ | 2,206,130 |  |  | $ | 2,117,449 |
Ownership of SBA Loans | The total amount of the Corporation’s ownership of SBA loans comprised of the following:
|  | March 31, 2021 |  | December 31, 2020
|  | (In Thousands)
SBA 7(a) loans |  | $ | 33,870 |  |  | $ | 36,266 |
SBA 504 loans |  | 30,004 |  |  | 26,327 |
SBA Express loans and lines of credit |  | 910 |  |  | 1,251 |
SBA PPP loans |  | 272,664 |  |  | 228,870 |
Total SBA loans |  | $ | 337,448 |  |  | $ | 292,714 |
Financing Receivable by Credit Quality Indicators | The following tables illustrate ending balances of the Corporation’s loan and lease portfolio, including impaired loans by class of receivable, and considering certain credit quality indicators:
|  | March 31, 2021
|  | Category |  |
|  | I |  | II |  | III |  | IV |  | Total
|  | (Dollars in Thousands)
Commercial real estate: |  |  |  |  |  |  |  |  |  |
Commercial real estate — owner occupied |  | $ | 204,135 |  |  | $ | 26,314 |  |  | $ | 24,194 |  |  | $ | 2,169 |  |  | $ | 256,812 |
Commercial real estate — non-owner occupied |  | 467,823 |  |  | 75,026 |  |  | 46,225 |  |  | 3,016 |  |  | 592,090 |
Land development |  | 45,022 |  |  | 1,340 |  |  | 182 |  |  | — |  |  | 46,544 |
Construction |  | 111,372 |  |  | 11,988 |  |  | 27,985 |  |  | — |  |  | 151,345 |
Multi-family |  | 280,736 |  |  | 31,623 |  |  | 10,025 |  |  | — |  |  | 322,384 |
1-4 family |  | 20,113 |  |  | 415 |  |  | 2,298 |  |  | 493 |  |  | 23,319 |
Total commercial real estate |  | 1,129,201 |  |  | 146,706 |  |  | 110,909 |  |  | 5,678 |  |  | 1,392,494 |
Commercial and industrial |  | 696,621 |  |  | 25,239 |  |  | 49,670 |  |  | 12,775 |  |  | 784,305 |
Direct financing leases, net |  | 13,239 |  |  | 678 |  |  | 5,650 |  |  | 49 |  |  | 19,616 |
Consumer and other: |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 6,104 |  |  | — |  |  | 81 |  |  | 534 |  |  | 6,719 |
Other |  | 38,087 |  |  | 164 |  |  | — |  |  | 15 |  |  | 38,266 |
Total consumer and other |  | 44,191 |  |  | 164 |  |  | 81 |  |  | 549 |  |  | 44,985 |
Total gross loans and leases receivable |  | $ | 1,883,252 |  |  | $ | 172,787 |  |  | $ | 166,310 |  |  | $ | 19,051 |  |  | $ | 2,241,400 |
Category as a % of total portfolio |  | 84.02 | % |  | 7.71 | % |  | 7.42 | % |  | 0.85 | % |  | 100.00 | %
|  | December 31, 2020
|  | Category |  |
|  | I |  | II |  | III |  | IV |  | Total
|  | (Dollars in Thousands)
Commercial real estate: |  |  |  |  |  |  |  |  |  |
Commercial real estate — owner occupied |  | $ | 185,943 |  |  | $ | 34,917 |  |  | $ | 27,593 |  |  | $ | 5,429 |  |  | $ | 253,882 |
Commercial real estate — non-owner occupied |  | 432,053 |  |  | 90,942 |  |  | 37,754 |  |  | 3,783 |  |  | 564,532 |
Land development |  | 47,777 |  |  | 987 |  |  | 185 |  |  | 890 |  |  | 49,839 |
Construction |  | 104,083 |  |  | 26,444 |  |  | 10,516 |  |  | — |  |  | 141,043 |
Multi-family |  | 278,145 |  |  | 23,386 |  |  | 10,025 |  |  | — |  |  | 311,556 |
1-4 family |  | 35,053 |  |  | 620 |  |  | 2,315 |  |  | 296 |  |  | 38,284 |
Total commercial real estate |  | 1,083,054 |  |  | 177,296 |  |  | 88,388 |  |  | 10,398 |  |  | 1,359,136 |
Commercial and industrial |  | 623,346 |  |  | 27,201 |  |  | 65,616 |  |  | 16,155 |  |  | 732,318 |
Direct financing leases, net |  | 15,597 |  |  | 730 |  |  | 5,955 |  |  | 49 |  |  | 22,331 |
Consumer and other: |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 7,206 |  |  | 496 |  |  | 91 |  |  | 40 |  |  | 7,833 |
Other |  | 28,701 |  |  | 175 |  |  | — |  |  | 21 |  |  | 28,897 |
Total consumer and other |  | 35,907 |  |  | 671 |  |  | 91 |  |  | 61 |  |  | 36,730 |
Total gross loans and leases receivable |  | $ | 1,757,904 |  |  | $ | 205,898 |  |  | $ | 160,050 |  |  | $ | 26,663 |  |  | $ | 2,150,515 |
Category as a % of total portfolio |  | 81.75 | % |  | 9.57 | % |  | 7.44 | % |  | 1.24 | % |  | 100.00 | %
Past Due Financing Receivables | The delinquency aging of the loan and lease portfolio by class of receivable was as follows:
|  | March 31, 2021
|  | 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 |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 254,643 |  |  | $ | 254,643 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | 589,074 |  |  | 589,074 |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 46,544 |  |  | 46,544 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | 151,345 |  |  | 151,345 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 322,384 |  |  | 322,384 |
1-4 family |  | — |  |  | — |  |  | — |  |  | — |  |  | 22,826 |  |  | 22,826 |
Commercial and industrial |  | 1,349 |  |  | 570 |  |  | — |  |  | 1,919 |  |  | 769,670 |  |  | 771,589 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | 19,567 |  |  | 19,567 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | 6,185 |  |  | 6,185 |
Other |  | — |  |  | — |  |  | — |  |  | — |  |  | 38,251 |  |  | 38,251 |
Total |  | 1,349 |  |  | 570 |  |  | — |  |  | 1,919 |  |  | 2,220,489 |  |  | 2,222,408 |
Non-accruing loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | — |  |  | — |  |  | 272 |  |  | 272 |  |  | 1,897 |  |  | 2,169 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | 3,016 |  |  | 3,016 |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | — |  |  | — |  |  | 247 |  |  | 247 |  |  | 246 |  |  | 493 |
Commercial and industrial |  | 3,991 |  |  | 366 |  |  | 5,911 |  |  | 10,268 |  |  | 2,448 |  |  | 12,716 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | 49 |  |  | 49 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | 496 |  |  | — |  |  | 496 |  |  | 38 |  |  | 534 |
Other |  | — |  |  | — |  |  | 15 |  |  | 15 |  |  | — |  |  | 15 |
Total |  | 3,991 |  |  | 862 |  |  | 6,445 |  |  | 11,298 |  |  | 7,694 |  |  | 18,992 |
Total loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | — |  |  | — |  |  | 272 |  |  | 272 |  |  | 256,540 |  |  | 256,812 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | 592,090 |  |  | 592,090 |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 46,544 |  |  | 46,544 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | 151,345 |  |  | 151,345 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 322,384 |  |  | 322,384 |
1-4 family |  | — |  |  | — |  |  | 247 |  |  | 247 |  |  | 23,072 |  |  | 23,319 |
Commercial and industrial |  | 5,340 |  |  | 936 |  |  | 5,911 |  |  | 12,187 |  |  | 772,118 |  |  | 784,305 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | 19,616 |  |  | 19,616 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | 496 |  |  | — |  |  | 496 |  |  | 6,223 |  |  | 6,719 |
Other |  | — |  |  | — |  |  | 15 |  |  | 15 |  |  | 38,251 |  |  | 38,266 |
Total |  | $ | 5,340 |  |  | $ | 1,432 |  |  | $ | 6,445 |  |  | $ | 13,217 |  |  | $ | 2,228,183 |  |  | $ | 2,241,400 |
Percent of portfolio |  | 0.24 | % |  | 0.06 | % |  | 0.29 | % |  | 0.59 | % |  | 99.41 | % |  | 100.00 | %
|  | December 31, 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 |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 248,453 |  |  | $ | 248,453 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | 560,749 |  |  | 560,749 |
Land development |  | 7,784 |  |  | — |  |  | — |  |  | 7,784 |  |  | 41,165 |  |  | 48,949 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | 141,043 |  |  | 141,043 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 311,556 |  |  | 311,556 |
1-4 family |  | — |  |  | 46 |  |  | — |  |  | 46 |  |  | 37,988 |  |  | 38,034 |
Commercial and industrial |  | 663 |  |  | 111 |  |  | — |  |  | 774 |  |  | 715,389 |  |  | 716,163 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | 22,282 |  |  | 22,282 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | 7,793 |  |  | 7,793 |
Other |  | — |  |  | — |  |  | — |  |  | — |  |  | 28,876 |  |  | 28,876 |
Total |  | 8,447 |  |  | 157 |  |  | — |  |  | 8,604 |  |  | 2,115,294 |  |  | 2,123,898 |
Non-accruing loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | — |  |  | — |  |  | 272 |  |  | 272 |  |  | 5,157 |  |  | 5,429 |
Non-owner occupied |  | — |  |  | — |  |  | 3,783 |  |  | 3,783 |  |  | — |  |  | 3,783 |
Land development |  | 890 |  |  | — |  |  | — |  |  | 890 |  |  | — |  |  | 890 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | — |  |  | — |  |  | — |  |  | — |  |  | 250 |  |  | 250 |
Commercial and industrial |  | 103 |  |  | 342 |  |  | 7,557 |  |  | 8,002 |  |  | 8,153 |  |  | 16,155 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | 49 |  |  | 49 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | 40 |  |  | 40 |
Other |  | — |  |  | — |  |  | 21 |  |  | 21 |  |  | — |  |  | 21 |
Total |  | 993 |  |  | 342 |  |  | 11,633 |  |  | 12,968 |  |  | 13,649 |  |  | 26,617 |
Total loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | — |  |  | — |  |  | 272 |  |  | 272 |  |  | 253,610 |  |  | 253,882 |
Non-owner occupied |  | — |  |  | — |  |  | 3,783 |  |  | 3,783 |  |  | 560,749 |  |  | 564,532 |
Land development |  | 8,674 |  |  | — |  |  | — |  |  | 8,674 |  |  | 41,165 |  |  | 49,839 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | 141,043 |  |  | 141,043 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 311,556 |  |  | 311,556 |
1-4 family |  | — |  |  | 46 |  |  | — |  |  | 46 |  |  | 38,238 |  |  | 38,284 |
Commercial and industrial |  | 766 |  |  | 453 |  |  | 7,557 |  |  | 8,776 |  |  | 723,542 |  |  | 732,318 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | 22,331 |  |  | 22,331 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | 7,833 |  |  | 7,833 |
Other |  | — |  |  | — |  |  | 21 |  |  | 21 |  |  | 28,876 |  |  | 28,897 |
Total |  | $ | 9,440 |  |  | $ | 499 |  |  | $ | 11,633 |  |  | $ | 21,572 |  |  | $ | 2,128,943 |  |  | $ | 2,150,515 |
Percent of portfolio |  | 0.44 | % |  | 0.02 | % |  | 0.54 | % |  | 1.00 | % |  | 99.00 | % |  | 100.00 | %
Schedule of Financing Receivables, Non Accrual Status | The Corporation’s total impaired assets consisted of the following:
|  | March 31, 2021 |  | December 31, 2020
|  | (In Thousands)
Non-accrual loans and leases |  |  |  |
Commercial real estate: |  |  |  |
Commercial real estate — owner occupied |  | $ | 2,169 |  |  | $ | 5,429 |
Commercial real estate — non-owner occupied |  | 3,016 |  |  | 3,783 |
Land development |  | — |  |  | 890 |
Construction |  | — |  |  | — |
Multi-family |  | — |  |  | — |
1-4 family |  | 493 |  |  | 250 |
Total non-accrual commercial real estate |  | 5,678 |  |  | 10,352 |
Commercial and industrial |  | 12,716 |  |  | 16,155 |
Direct financing leases, net |  | 49 |  |  | 49 |
Consumer and other: |  |  |  |
Home equity and second mortgages |  | 534 |  |  | 40 |
Other |  | 15 |  |  | 21 |
Total non-accrual consumer and other loans |  | 549 |  |  | 61 |
Total non-accrual loans and leases |  | 18,992 |  |  | 26,617 |
Foreclosed properties, net |  | 31 |  |  | 34 |
Total non-performing assets |  | 19,023 |  |  | 26,651 |
Performing troubled debt restructurings |  | 59 |  |  | 46 |
Total impaired assets |  | $ | 19,082 |  |  | $ | 26,697 |
|  | March 31, 2021 |  | December 31, 2020
Total non-accrual loans and leases to gross loans and leases |  | 0.85 | % |  | 1.24 | %
Total non-performing assets to total gross loans and leases plus foreclosed properties, net |  | 0.85 |  |  | 1.24 |
Total non-performing assets to total assets |  | 0.73 |  |  | 1.04 |
Allowance for loan and lease losses to gross loans and leases |  | 1.29 |  |  | 1.33 |
Allowance for loan and lease losses to non-accrual loans and leases |  | 152.60 |  |  | 107.15 |
Troubled Debt Restructurings on Financing Receivables | The following table provides the number of loans modified in a troubled debt restructuring and the pre- and post-modification recorded investment by class of receivable:
|  |  |  | For the Three Months Ended March 31,
|  |  |  | 2020
|  |  |  |  |  |  |  | Number of Loans |  | Pre-Modification Recorded Investment |  | Post-Modification Recorded Investment
|  |  |  |  |  |  | (Dollars in Thousands)
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate — owner occupied |  |  |  |  |  |  |  | 2 |  | $ | 299 |  |  | $ | 299 |
Commercial and industrial |  |  |  |  |  |  |  | 4 |  | 1,426 |  |  | 1,413 |
Total |  |  |  |  |  |  |  | 6 |  | $ | 1,725 |  |  | $ | 1,712 |
Impaired Financing Receivables | The following represents additional information regarding the Corporation’s impaired loans and leases, including performing troubled debt restructurings, by class:
|  | As of and for the Three Months Ended March 31, 2021
|  | 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 |  | $ | 1,139 |  |  | $ | 1,166 |  |  | $ | — |  |  | $ | 3,227 |  |  | $ | 75 |  |  | $ | — |  |  | $ | 75 |
Non-owner occupied |  | 3,016 |  |  | 5,795 |  |  | — |  |  | 3,221 |  |  | 133 |  |  | 15 |  |  | 118 |
Land development |  | — |  |  | — |  |  | — |  |  | 30 |  |  | — |  |  | — |  |  | — |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | 493 |  |  | 252 |  |  | — |  |  | 291 |  |  | 43 |  |  | 3 |  |  | 40 |
Commercial and industrial |  | 5,232 |  |  | 6,392 |  |  | — |  |  | 8,136 |  |  | 133 |  |  | 43 |  |  | 90 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 496 |  |  | 496 |  |  | — |  |  | 6 |  |  | 6 |  |  | — |  |  | 6 |
Other |  | 15 |  |  | 682 |  |  | — |  |  | 18 |  |  | 9 |  |  | — |  |  | 9 |
Total |  | 10,391 |  |  | 14,783 |  |  | — |  |  | 14,929 |  |  | 399 |  |  | 61 |  |  | 338 |
With impairment reserve recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 1,030 |  |  | 1,030 |  |  | 485 |  |  | 1,044 |  |  | 60 |  |  | — |  |  | 60 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial and industrial |  | 7,543 |  |  | 8,680 |  |  | 2,947 |  |  | 6,030 |  |  | 141 |  |  | 7 |  |  | 134 |
Direct financing leases, net |  | 49 |  |  | 49 |  |  | 49 |  |  | 49 |  |  | 1 |  |  | — |  |  | 1 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 38 |  |  | 38 |  |  | 6 |  |  | 39 |  |  | 2 |  |  | — |  |  | 2 |
Other |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total |  | 8,660 |  |  | 9,797 |  |  | 3,487 |  |  | 7,162 |  |  | 204 |  |  | 7 |  |  | 197 |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 2,169 |  |  | 2,196 |  |  | 485 |  |  | 4,271 |  |  | 135 |  |  | — |  |  | 135 |
Non-owner occupied |  | 3,016 |  |  | 5,795 |  |  | — |  |  | 3,221 |  |  | 133 |  |  | 15 |  |  | 118 |
Land development |  | — |  |  | — |  |  | — |  |  | 30 |  |  | — |  |  | — |  |  | — |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | 493 |  |  | 252 |  |  | — |  |  | 291 |  |  | 43 |  |  | 3 |  |  | 40 |
Commercial and industrial |  | 12,775 |  |  | 15,072 |  |  | 2,947 |  |  | 14,166 |  |  | 274 |  |  | 50 |  |  | 224 |
Direct financing leases, net |  | 49 |  |  | 49 |  |  | 49 |  |  | 49 |  |  | 1 |  |  | — |  |  | 1 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 534 |  |  | 534 |  |  | 6 |  |  | 45 |  |  | 8 |  |  | — |  |  | 8 |
Other |  | 15 |  |  | 682 |  |  | — |  |  | 18 |  |  | 9 |  |  | — |  |  | 9 |
Grand total |  | $ | 19,051 |  |  | $ | 24,580 |  |  | $ | 3,487 |  |  | $ | 22,091 |  |  | $ | 603 |  |  | $ | 68 |  |  | $ | 535 |
(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, 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 |  | $ | 4,338 |  |  | $ | 4,365 |  |  | $ | — |  |  | $ | 4,565 |  |  | $ | 291 |  |  | $ | 72 |  |  | $ | 219 |
Non-owner occupied |  | 3,783 |  |  | 6,563 |  |  | — |  |  | 1,519 |  |  | 486 |  |  | — |  |  | 486 |
Land development |  | 890 |  |  | 5,187 |  |  | — |  |  | 1,192 |  |  | 14 |  |  | — |  |  | 14 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | 46 |  |  | 51 |  |  | — |  |  | 307 |  |  | 31 |  |  | 141 |  |  | (110) |
Commercial and industrial |  | 9,888 |  |  | 12,337 |  |  | — |  |  | 13,951 |  |  | 1,219 |  |  | 423 |  |  | 796 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | 89 |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | — |  |  | — |
Other |  | 21 |  |  | 688 |  |  | — |  |  | 85 |  |  | 41 |  |  | — |  |  | 41 |
Total |  | 18,966 |  |  | 29,191 |  |  | — |  |  | 21,709 |  |  | 2,082 |  |  | 636 |  |  | 1,446 |
With impairment reserve recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 1,091 |  |  | 4,792 |  |  | 471 |  |  | 2,349 |  |  | 384 |  |  | — |  |  | 384 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | 250 |  |  | 250 |  |  | 29 |  |  | 21 |  |  | — |  |  | — |  |  | — |
Commercial and industrial |  | 6,267 |  |  | 6,972 |  |  | 3,125 |  |  | 3,585 |  |  | 324 |  |  | — |  |  | 324 |
Direct financing leases, net |  | 49 |  |  | 49 |  |  | 49 |  |  | 39 |  |  | 3 |  |  | — |  |  | 3 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 40 |  |  | 40 |  |  | 7 |  |  | — |  |  | 1 |  |  | — |  |  | 1 |
Other |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total |  | 7,697 |  |  | 12,103 |  |  | 3,681 |  |  | 5,994 |  |  | 712 |  |  | — |  |  | 712 |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 5,429 |  |  | 9,157 |  |  | 471 |  |  | 6,914 |  |  | 675 |  |  | 72 |  |  | 603 |
Non-owner occupied |  | 3,783 |  |  | 6,563 |  |  | — |  |  | 1,519 |  |  | 486 |  |  | — |  |  | 486 |
Land development |  | 890 |  |  | 5,187 |  |  | — |  |  | 1,192 |  |  | 14 |  |  | — |  |  | 14 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | 296 |  |  | 301 |  |  | 29 |  |  | 328 |  |  | 31 |  |  | 141 |  |  | (110) |
Commercial and industrial |  | 16,155 |  |  | 19,309 |  |  | 3,125 |  |  | 17,536 |  |  | 1,543 |  |  | 423 |  |  | 1,120 |
Direct financing leases, net |  | 49 |  |  | 49 |  |  | 49 |  |  | 128 |  |  | 3 |  |  | — |  |  | 3 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 40 |  |  | 40 |  |  | 7 |  |  | 1 |  |  | 1 |  |  | — |  |  | 1 |
Other |  | 21 |  |  | 688 |  |  | — |  |  | 85 |  |  | 41 |  |  | — |  |  | 41 |
Grand total |  | $ | 26,663 |  |  | $ | 41,294 |  |  | $ | 3,681 |  |  | $ | 27,703 |  |  | $ | 2,794 |  |  | $ | 636 |  |  | $ | 2,158 |
(1)The recorded investment represents the unpaid principal balance net of any partial charge-offs. (2)Average recorded investment is calculated primarily using daily average balances.
Allowance for Loan and Lease Losses by Portfolio Segment | A summary of the activity in the allowance for loan and lease losses by portfolio segment is as follows:
|  | As of and for the Three Months Ended March 31, 2021
|  | Commercial Real Estate |  | Commercial and Industrial |  | Consumer and Other |  | Total
|  | (In Thousands)
Beginning balance |  | $ | 17,157 |  |  | $ | 10,593 |  |  | $ | 771 |  |  | $ | 28,521 |
Charge-offs |  | — |  |  | (144) |  |  | — |  |  | (144) |
Recoveries |  | 2,219 |  |  | 453 |  |  | 1 |  |  | 2,673 |
Net recoveries |  | 2,219 |  |  | 309 |  |  | 1 |  |  | 2,529 |
Provision for loan and lease losses |  | (931) |  |  | (1,358) |  |  | 221 |  |  | (2,068) |
Ending balance |  | $ | 18,445 |  |  | $ | 9,544 |  |  | $ | 993 |  |  | $ | 28,982 |
|  | As of and for the Three Months Ended March 31, 2020
|  | Commercial Real Estate |  | Commercial and Industrial |  | Consumer and Other |  | Total
|  | (In Thousands)
Beginning balance |  | $ | 10,852 |  |  | $ | 8,078 |  |  | $ | 590 |  |  | $ | 19,520 |
Charge-offs |  | — |  |  | (125) |  |  | (6) |  |  | (131) |
Recoveries |  | 1 |  |  | 176 |  |  | — |  |  | 177 |
Net recoveries (charge-offs) |  | 1 |  |  | 51 |  |  | (6) |  |  | 46 |
Provision for loan and lease losses |  | 1,744 |  |  | 1,193 |  |  | 245 |  |  | 3,182 |
Ending balance |  | $ | 12,597 |  |  | $ | 9,322 |  |  | $ | 829 |  |  | $ | 22,748 |
Allowance for Loan and Lease Losses and Balances by Type of Allowance Methodology | The following tables provide information regarding the allowance for loan and lease losses and balances by type of allowance methodology.
|  | As of March 31, 2021
|  | Commercial Real Estate |  | Commercial and Industrial |  | Consumer and Other |  | Total
|  | (In Thousands)
Allowance for loan and lease losses: |  |  |  |  |  |  |  |
Collectively evaluated for impairment |  | $ | 17,960 |  |  | $ | 6,548 |  |  | $ | 987 |  |  | $ | 25,495 |
Individually evaluated for impairment |  | 485 |  |  | 2,996 |  |  | 6 |  |  | 3,487 |
Total |  | $ | 18,445 |  |  | $ | 9,544 |  |  | $ | 993 |  |  | $ | 28,982 |
Loans and lease receivables: |  |  |  |  |  |  |  |
Collectively evaluated for impairment |  | $ | 1,386,816 |  |  | $ | 791,097 |  |  | $ | 44,436 |  |  | $ | 2,222,349 |
Individually evaluated for impairment |  | 5,678 |  |  | 12,824 |  |  | 549 |  |  | 19,051 |
Total |  | $ | 1,392,494 |  |  | $ | 803,921 |  |  | $ | 44,985 |  |  | $ | 2,241,400 |
|  | As of December 31, 2020
|  | Commercial Real Estate |  | Commercial and Industrial |  | Consumer and Other |  | Total
|  | (In Thousands)
Allowance for loan and lease losses: |  |  |  |  |  |  |  |
Collectively evaluated for impairment |  | $ | 16,657 |  |  | $ | 7,419 |  |  | $ | 764 |  |  | $ | 24,840 |
Individually evaluated for impairment |  | 500 |  |  | 3,174 |  |  | 7 |  |  | 3,681 |
Total |  | $ | 17,157 |  |  | $ | 10,593 |  |  | $ | 771 |  |  | $ | 28,521 |
Loans and lease receivables: |  |  |  |  |  |  |  |
Collectively evaluated for impairment |  | $ | 1,348,738 |  |  | $ | 738,445 |  |  | $ | 36,669 |  |  | $ | 2,123,852 |
Individually evaluated for impairment |  | 10,398 |  |  | 16,204 |  |  | 61 |  |  | 26,663 |
Total |  | $ | 1,359,136 |  |  | $ | 754,649 |  |  | $ | 36,730 |  |  | $ | 2,150,515 |

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