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Recent Accounting Pronouncements (Tables) | 9 Months Ended
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Sep. 30, 2023
Accounting Changes and Error Corrections [Abstract] |
Accounting Standards Update and Change in Accounting Principle | The following table presents the impact of the adoption of ASC 326 as of January 1, 2023:
|  | January 1, 2023
(dollars in thousands) |  | Pre-ASC 326 Adoption |  | Impact of ASC 326 Adoption |  | As Reported Under ASC 326
Assets: |  |  |  |  |  |
Commercial loans |  |  |  |  |  |
Commercial and industrial |  | $ | 1,711 |  |  | $ | (120) |  |  | $ | 1,591 |
Owner-occupied commercial real estate |  | 651 |  |  | 62 |  |  | 713 |
Investor commercial real estate |  | 1,099 |  |  | (191) |  |  | 908 |
Construction |  | 2,074 |  |  | (435) |  |  | 1,639 |
Single tenant lease financing |  | 10,519 |  |  | (346) |  |  | 10,173 |
Public finance |  | 1,753 |  |  | (135) |  |  | 1,618 |
Healthcare finance |  | 2,997 |  |  | 1,034 |  |  | 4,031 |
Small business lending |  | 2,168 |  |  | 334 |  |  | 2,502 |
Franchise finance |  | 3,988 |  |  | (313) |  |  | 3,675 |
Total commercial loans |  | 26,960 |  |  | (110) |  |  | 26,850 |
Consumer loans |  |  |  |  |  |
Residential mortgage |  | 1,559 |  |  | 406 |  |  | 1,965 |
Home equity |  | 69 |  |  | 133 |  |  | 202 |
Other consumer |  | 3,149 |  |  | 2,533 |  |  | 5,682 |
Total consumer loans |  | 4,777 |  |  | 3,072 |  |  | 7,849 |
Total allowance for credit losses |  | $ | 31,737 |  |  | $ | 2,962 |  |  | $ | 34,699 |
Liabilities: |  |  |  |  |  |
Liability for off-balance sheet credit exposures |  | $ | — |  |  | $ | 2,504 |  |  | $ | 2,504 |

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