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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, 2021
Receivables [Abstract] |
Loan Composition Schedule | Loan and lease receivables consist of the following:
|  | September 30, 2021 |  | December 31, 2020
|  | (In Thousands)
Commercial real estate: |  |  |  |
Commercial real estate — owner occupied |  | $ | 241,977 |  |  | $ | 253,882 |
Commercial real estate — non-owner occupied |  | 639,423 |  |  | 564,532 |
Land development |  | 39,119 |  |  | 49,839 |
Construction |  | 139,933 |  |  | 141,043 |
Multi-family |  | 313,787 |  |  | 311,556 |
1-4 family |  | 13,487 |  |  | 38,284 |
Total commercial real estate |  | 1,387,726 |  |  | 1,359,136 |
Commercial and industrial |  | 681,065 |  |  | 732,318 |
Direct financing leases |  | 16,810 |  |  | 22,331 |
Consumer and other: |  |  |  |
Home equity and second mortgages |  | 4,576 |  |  | 7,833 |
Other |  | 35,645 |  |  | 28,897 |
Total consumer and other |  | 40,221 |  |  | 36,730 |
Total gross loans and leases receivable |  | 2,125,822 |  |  | 2,150,515 |
Less: |  |  |  |
Allowance for loan and lease losses |  | 24,676 |  |  | 28,521 |
Deferred loan fees |  | 2,516 |  |  | 4,545 |
Loans and leases receivable, net |  | $ | 2,098,630 |  |  | $ | 2,117,449 |
Ownership of SBA Loans | The total amount of the Corporation’s ownership of SBA loans is comprised of the following:
|  | September 30, 2021 |  | December 31, 2020
|  | (In Thousands)
SBA 7(a) loans |  | $ | 30,004 |  |  | $ | 36,266 |
SBA 504 loans |  | 34,501 |  |  | 26,327 |
SBA Express loans and lines of credit |  | 792 |  |  | 1,251 |
SBA PPP loans |  | 65,904 |  |  | 228,870 |
Total SBA loans |  | $ | 131,201 |  |  | $ | 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:
|  | September 30, 2021
|  | Category |  |
|  | I |  | II |  | III |  | IV |  | Total
|  | (Dollars in Thousands)
Commercial real estate: |  |  |  |  |  |  |  |  |  |
Commercial real estate — owner occupied |  | $ | 198,544 |  |  | $ | 28,600 |  |  | $ | 13,724 |  |  | $ | 1,109 |  |  | $ | 241,977 |
Commercial real estate — non-owner occupied |  | 528,494 |  |  | 73,998 |  |  | 36,931 |  |  | — |  |  | 639,423 |
Land development |  | 38,398 |  |  | 721 |  |  | — |  |  | — |  |  | 39,119 |
Construction |  | 93,218 |  |  | 14,805 |  |  | 31,910 |  |  | — |  |  | 139,933 |
Multi-family |  | 282,569 |  |  | 19,892 |  |  | 11,326 |  |  | — |  |  | 313,787 |
1-4 family |  | 11,726 |  |  | 973 |  |  | 397 |  |  | 391 |  |  | 13,487 |
Total commercial real estate |  | 1,152,949 |  |  | 138,989 |  |  | 94,288 |  |  | 1,500 |  |  | 1,387,726 |
Commercial and industrial |  | 579,443 |  |  | 61,642 |  |  | 34,043 |  |  | 5,937 |  |  | 681,065 |
Direct financing leases, net |  | 11,422 |  |  | 504 |  |  | 4,835 |  |  | 49 |  |  | 16,810 |
Consumer and other: |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | 4,268 |  |  | 236 |  |  | 72 |  |  | — |  |  | 4,576 |
Other |  | 35,501 |  |  | 144 |  |  | — |  |  | — |  |  | 35,645 |
Total consumer and other |  | 39,769 |  |  | 380 |  |  | 72 |  |  | — |  |  | 40,221 |
Total gross loans and leases receivable |  | $ | 1,783,583 |  |  | $ | 201,515 |  |  | $ | 133,238 |  |  | $ | 7,486 |  |  | $ | 2,125,822 |
Category as a % of total portfolio |  | 83.90 | % |  | 9.48 | % |  | 6.27 | % |  | 0.35 | % |  | 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:
|  | September 30, 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 |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 240,868 |  |  | $ | 240,868 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | 639,423 |  |  | 639,423 |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 39,119 |  |  | 39,119 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | 139,933 |  |  | 139,933 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 313,787 |  |  | 313,787 |
1-4 family |  | — |  |  | — |  |  | — |  |  | — |  |  | 13,096 |  |  | 13,096 |
Commercial and industrial |  | 272 |  |  | 128 |  |  | — |  |  | 400 |  |  | 674,781 |  |  | 675,181 |
Direct financing leases, net |  | 34 |  |  | — |  |  | — |  |  | 34 |  |  | 16,727 |  |  | 16,761 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | 4,576 |  |  | 4,576 |
Other |  | — |  |  | — |  |  | — |  |  | — |  |  | 35,645 |  |  | 35,645 |
Total |  | 306 |  |  | 128 |  |  | — |  |  | 434 |  |  | 2,117,955 |  |  | 2,118,389 |
Non-accruing loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 841 |  |  | — |  |  | 268 |  |  | 1,109 |  |  | — |  |  | 1,109 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | 39 |  |  | — |  |  | 352 |  |  | 391 |  |  | — |  |  | 391 |
Commercial and industrial |  | 92 |  |  | 258 |  |  | 1,443 |  |  | 1,793 |  |  | 4,091 |  |  | 5,884 |
Direct financing leases, net |  | — |  |  | — |  |  | 49 |  |  | 49 |  |  | — |  |  | 49 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total |  | 972 |  |  | 258 |  |  | 2,112 |  |  | 3,342 |  |  | 4,091 |  |  | 7,433 |
Total loans and leases |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 841 |  |  | — |  |  | 268 |  |  | 1,109 |  |  | 240,868 |  |  | 241,977 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | 639,423 |  |  | 639,423 |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | 39,119 |  |  | 39,119 |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | 139,933 |  |  | 139,933 |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | 313,787 |  |  | 313,787 |
1-4 family |  | 39 |  |  | — |  |  | 352 |  |  | 391 |  |  | 13,096 |  |  | 13,487 |
Commercial and industrial |  | 364 |  |  | 386 |  |  | 1,443 |  |  | 2,193 |  |  | 678,872 |  |  | 681,065 |
Direct financing leases, net |  | 34 |  |  | — |  |  | 49 |  |  | 83 |  |  | 16,727 |  |  | 16,810 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | 4,576 |  |  | 4,576 |
Other |  | — |  |  | — |  |  | — |  |  | — |  |  | 35,645 |  |  | 35,645 |
Total |  | $ | 1,278 |  |  | $ | 386 |  |  | $ | 2,112 |  |  | $ | 3,776 |  |  | $ | 2,122,046 |  |  | $ | 2,125,822 |
Percent of portfolio |  | 0.06 | % |  | 0.02 | % |  | 0.10 | % |  | 0.18 | % |  | 99.82 | % |  | 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:
|  | September 30, 2021 |  | December 31, 2020
|  | (In Thousands)
Non-accrual loans and leases |  |  |  |
Commercial real estate: |  |  |  |
Commercial real estate — owner occupied |  | $ | 1,109 |  |  | $ | 5,429 |
Commercial real estate — non-owner occupied |  | — |  |  | 3,783 |
Land development |  | — |  |  | 890 |
Construction |  | — |  |  | — |
Multi-family |  | — |  |  | — |
1-4 family |  | 391 |  |  | 250 |
Total non-accrual commercial real estate |  | 1,500 |  |  | 10,352 |
Commercial and industrial |  | 5,884 |  |  | 16,155 |
Direct financing leases, net |  | 49 |  |  | 49 |
Consumer and other: |  |  |  |
Home equity and second mortgages |  | — |  |  | 40 |
Other |  | — |  |  | 21 |
Total non-accrual consumer and other loans |  | — |  |  | 61 |
Total non-accrual loans and leases |  | 7,433 |  |  | 26,617 |
Foreclosed properties, net |  | 172 |  |  | 34 |
Total non-performing assets |  | 7,605 |  |  | 26,651 |
Performing troubled debt restructurings |  | 53 |  |  | 46 |
Total impaired assets |  | $ | 7,658 |  |  | $ | 26,697 |
|  | September 30, 2021 |  | December 31, 2020
Total non-accrual loans and leases to gross loans and leases |  | 0.35 | % |  | 1.24 | %
Total non-performing assets to total gross loans and leases plus foreclosed properties, net |  | 0.36 |  |  | 1.24 |
Total non-performing assets to total assets |  | 0.29 |  |  | 1.04 |
Allowance for loan and lease losses to gross loans and leases |  | 1.16 |  |  | 1.33 |
Allowance for loan and lease losses to non-accrual loans and leases |  | 331.98 |  |  | 107.15 |
Troubled Debt Restructurings on Financing Receivables |
|  | For the Three Months Ended September 30, |  | For the Nine Months Ended September 30,
|  | 2021
|  | 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 |  | 1 |  |  | 73 |  |  | 70 |  |  | 2 |  |  | 129 |  |  | 121 |
Total |  | 1 |  |  | $ | 73 |  |  | $ | 70 |  |  | 2 |  | $ | 129 |  |  | $ | 121 |
|  | 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 |
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, 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 |  | $ | 1,109 |  |  | $ | 1,147 |  |  | $ | — |  |  | $ | 2,771 |  |  | $ | 135 |  |  | $ | — |  |  | $ | 135 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | 3,049 |  |  | 233 |  |  | 16 |  |  | 217 |
Land development |  | — |  |  | — |  |  | — |  |  | 10 |  |  | — |  |  | — |  |  | — |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | 391 |  |  | 396 |  |  | — |  |  | 261 |  |  | 55 |  |  | 18 |  |  | 37 |
Commercial and industrial |  | 3,485 |  |  | 3,586 |  |  | — |  |  | 8,662 |  |  | 445 |  |  | 113 |  |  | 332 |
Direct financing leases, net |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | 53 |  |  | 7 |  |  | 9 |  |  | (2) |
Other |  | — |  |  | — |  |  | — |  |  | 11 |  |  | 23 |  |  | — |  |  | 23 |
Total |  | 4,985 |  |  | 5,129 |  |  | — |  |  | 14,817 |  |  | 898 |  |  | 156 |  |  | 742 |
With impairment reserve recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Land development |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial and industrial |  | 2,452 |  |  | 2,452 |  |  | 1,521 |  |  | 1,834 |  |  | 102 |  |  | 8 |  |  | 94 |
Direct financing leases, net |  | 49 |  |  | 49 |  |  | 49 |  |  | 49 |  |  | 2 |  |  | — |  |  | 2 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total |  | 2,501 |  |  | 2,501 |  |  | 1,570 |  |  | 1,883 |  |  | 104 |  |  | 8 |  |  | 96 |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 1,109 |  |  | 1,147 |  |  | — |  |  | 2,771 |  |  | 135 |  |  | — |  |  | 135 |
Non-owner occupied |  | — |  |  | — |  |  | — |  |  | 3,049 |  |  | 233 |  |  | 16 |  |  | 217 |
Land development |  | — |  |  | — |  |  | — |  |  | 10 |  |  | — |  |  | — |  |  | — |
Construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Multi-family |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
1-4 family |  | 391 |  |  | 396 |  |  | — |  |  | 261 |  |  | 55 |  |  | 18 |  |  | 37 |
Commercial and industrial |  | 5,937 |  |  | 6,038 |  |  | 1,521 |  |  | 10,496 |  |  | 547 |  |  | 121 |  |  | 426 |
Direct financing leases, net |  | 49 |  |  | 49 |  |  | 49 |  |  | 49 |  |  | 2 |  |  | — |  |  | 2 |
Consumer and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Home equity and second mortgages |  | — |  |  | — |  |  | — |  |  | 53 |  |  | 7 |  |  | 9 |  |  | (2) |
Other |  | — |  |  | — |  |  | — |  |  | 11 |  |  | 23 |  |  | — |  |  | 23 |
Grand total |  | $ | 7,486 |  |  | $ | 7,630 |  |  | $ | 1,570 |  |  | $ | 16,700 |  |  | $ | 1,002 |  |  | $ | 164 |  |  | $ | 838 |
(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 September 30, 2021
|  | Commercial Real Estate |  | Commercial and Industrial |  | Consumer and Other |  | Total
|  | (In Thousands)
Beginning balance |  | $ | 16,876 |  |  | $ | 7,881 |  |  | $ | 918 |  |  | $ | 25,675 |
Charge-offs |  | (7) |  |  | (356) |  |  | (1) |  |  | (364) |
Recoveries |  | 1,501 |  |  | 128 |  |  | 5 |  |  | 1,634 |
Net recoveries (charge-offs) |  | 1,494 |  |  | (228) |  |  | 4 |  |  | 1,270 |
Provision for loan and lease losses |  | (2,736) |  |  | 563 |  |  | (96) |  |  | (2,269) |
Ending balance |  | $ | 15,634 |  |  | $ | 8,216 |  |  | $ | 826 |  |  | $ | 24,676 |
|  | 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) recoveries |  | — |  |  | (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 Nine Months Ended September 30, 2021
|  | Commercial Real Estate |  | Commercial and Industrial |  | Consumer and Other |  | Total
|  | (In Thousands)
Beginning balance |  | $ | 17,157 |  |  | $ | 10,593 |  |  | $ | 771 |  |  | $ | 28,521 |
Charge-offs |  | (256) |  |  | (3,121) |  |  | (25) |  |  | (3,402) |
Recoveries |  | 3,804 |  |  | 1,041 |  |  | 7 |  |  | 4,852 |
Net recoveries (charge-offs) |  | 3,548 |  |  | (2,080) |  |  | (18) |  |  | 1,450 |
Provision for loan and lease losses |  | (5,071) |  |  | (297) |  |  | 73 |  |  | (5,295) |
Ending balance |  | $ | 15,634 |  |  | $ | 8,216 |  |  | $ | 826 |  |  | $ | 24,676 |
|  | 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 |
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, 2021
|  | Commercial Real Estate |  | Commercial and Industrial |  | Consumer and Other |  | Total
|  | (In Thousands)
Allowance for loan and lease losses: |  |  |  |  |  |  |  |
Collectively evaluated for impairment |  | $ | 15,634 |  |  | $ | 6,646 |  |  | $ | 826 |  |  | $ | 23,106 |
Individually evaluated for impairment |  | — |  |  | 1,570 |  |  | — |  |  | 1,570 |
Total |  | $ | 15,634 |  |  | $ | 8,216 |  |  | $ | 826 |  |  | $ | 24,676 |
Loans and lease receivables: |  |  |  |  |  |  |  |
Collectively evaluated for impairment |  | $ | 1,386,226 |  |  | $ | 691,889 |  |  | $ | 40,221 |  |  | $ | 2,118,336 |
Individually evaluated for impairment |  | 1,500 |  |  | 5,986 |  |  | — |  |  | 7,486 |
Total |  | $ | 1,387,726 |  |  | $ | 697,875 |  |  | $ | 40,221 |  |  | $ | 2,125,822 |
|  | 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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