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Allowance for Loan Losses, Nonperforming Assets and Impaired Loans (Tables) | 12 Months Ended
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Dec. 31, 2012
Allowance for Loan Losses, Nonperforming Assets and Impaired Loans [Abstract] |
Financing receivables and activity in the allowance for credit losses account | An analysis of the allowance for loan losses follows:
|  | Years ended December 31, |
|  | 2012 |  |  | 2011 |  |  | 2010 |
Balance at beginning of year |  | $ | 8,068 |  |  | $ | 7,664 |  |  | $ | 6,926 |
Loans charged off |  |  | (2,953 | ) |  |  | (2,628 | ) |  |  | (2,810 | )
Recoveries of loans previously charged off |  |  | 100 |  |  |  | 83 |  |  |  | 139 |
Provision for loan losses |  |  | 3,134 |  |  |  | 2,949 |  |  |  | 3,409 |
Balance at end of year |  | $ | 8,349 |  |  | $ | 8,068 |  |  | $ | 7,664 |
A detailed analysis showing the allowance roll-forward by portfolio segment and related loan balance by segment follows:
| Activity in the Allowance for Loan Losses by Segment for the year ended December 31, 2012
| Real Estate Construction |  | Consumer Real Estate |  | Commercial Real Estate |  | Commercial Non Real Estate |  | Public Sector and IDA |  | Consumer Non Real Estate |  | Unallocated |  | Total |
Balance, December 31, 2011 | $ | 1,079 |  | $ | 1,245 |  | $ | 3,515 |  | $ | 1,473 |  | $ | 232 |  | $ | 403 |  | $ | 121 |  | $ | 8,068 |
Charge-offs |  | (640 | ) |  | (370 | ) |  | (1,589 | ) |  | (109 | ) |  | --- |  |  | (245 | ) |  | --- |  |  | (2,953 | )
Recoveries |  | 13 |  |  | 8 |  |  | --- |  |  | 2 |  |  | --- |  |  | 77 |  |  | --- |  |  | 100 |
Provision for loan losses |  | 723 |  |  | 1,380 |  |  | 1,389 |  |  | (410 | ) |  | (90 | ) |  | 182 |  |  | (40 | ) |  | 3,134 |
Balance, December 31,2012 | $ | 1,175 |  | $ | 2,263 |  | $ | 3,315 |  | $ | 956 |  | $ | 142 |  | $ | 417 |  | $ | 81 |  | $ | 8,349 |
|  | Activity in the Allowance for Loan Losses by Segment for the year ended December 31, 2011(1) |
|  | Consumer Real Estate |  |  | Consumer Non-Real Estate |  |  | Commercial Real Estate |  |  | Commercial & Industrial |  |  | Construction, Development & Other Land |  |  | Unallocated |  |  | Total |
Balance, December 31, 2010 |  | $ | 1,059 |  |  | $ | 586 |  |  | $ | 4,033 |  |  | $ | 1,108 |  |  | $ | 749 |  |  | $ | 129 |  |  | $ | 7,664 |
Charge-offs |  |  | (461 | ) |  |  | (266 | ) |  |  | (457 | ) |  |  | (655 | ) |  |  | (789 | ) |  |  | --- |  |  |  | (2,628 | )
Recoveries |  |  | 14 |  |  |  | 68 |  |  |  | --- |  |  |  | 1 |  |  |  | --- |  |  |  | --- |  |  |  | 83 |
Provision for loan losses |  |  | 440 |  |  |  | 13 |  |  |  | 935 |  |  |  | 581 |  |  |  | 988 |  |  |  | (8 | ) |  |  | 2,949 |
Balance, December 31, 2011 |  | $ | 1,052 |  |  | $ | 401 |  |  | $ | 4,511 |  |  | $ | 1,035 |  |  | $ | 948 |  |  | $ | 121 |  |  | $ | 8,068 |
(1) | Segments reported for December 31, 2011 and December 31, 2010 are presented using the segmentation method in effect for 2011 and 2010. The Company began reporting under revised segments beginning 2012.
|  | Activity in the Allowance for Loan Losses by Segment for the year ended December 31, 2010(1) |
|  | Consumer Real Estate |  |  | Consumer Non-Real Estate |  |  | Commercial Real Estate |  |  | Commercial & Industrial |  |  | Construction, Development & Land |  |  | Unallocated |  |  | Total |
Balance, December 31, 2009 |  | $ | 249 |  |  | $ | 1,049 |  |  | $ | 4,321 |  |  | $ | 459 |  |  | $ | 562 |  |  | $ | 286 |  |  | $ | 6,926 |
Charge-offs |  |  | (89 | ) |  |  | (358 | ) |  |  | (1,021 | ) |  |  | (927 | ) |  |  | (415 | ) |  |  | --- |  |  |  | (2,810 | )
Recoveries |  |  | 10 |  |  |  | 67 |  |  |  | 61 |  |  |  | 1 |  |  |  | --- |  |  |  | --- |  |  |  | 139 |
Provision for loan losses |  |  | 889 |  |  |  | (172 | ) |  |  | 672 |  |  |  | 1,575 |  |  |  | 602 |  |  |  | (157 | ) |  |  | 3,409 |
Balance, December 31, 2010 |  | $ | 1,059 |  |  | $ | 586 |  |  | $ | 4,033 |  |  | $ | 1,108 |  |  | $ | 749 |  |  | $ | 129 |  |  | $ | 7,664 |
| Allowance for Loan Losses by Segment and Evaluation Method as of |
| December 31, 2012 |
| Real Estate Construction |  | Consumer Real Estate |  | Commercial Real Estate |  | Commercial Non Real Estate |  | Public Sector and IDA |  | Consumer Non Real Estate |  | Unallocated |  | Total |
Individually evaluated for impairment |  | $ | --- |  |  | $ | 43 |  |  | $ | --- |  |  | $ | 226 |  |  | $ | --- |  |  | $ | --- |  |  | $ | --- |  |  | $ | 269 |
Collectively evaluated for impairment |  |  | 1,175 |  |  |  | 2,220 |  |  |  | 3,315 |  |  |  | 730 |  |  |  | 142 |  |  |  | 417 |  |  |  | 81 |  |  |  | 8,080 |
Total |  | $ | 1,175 |  |  | $ | 2,263 |  |  | $ | 3,315 |  |  | $ | 956 |  |  | $ | 142 |  |  | $ | 417 |  |  | $ | 81 |  |  | $ | 8,349 |
| Loans by Segment and Evaluation Method as of |
| December 31, 2012 |
| Real Estate Construction |  | Consumer Real Estate |  | Commercial Real Estate |  | Commercial Non Real Estate |  | Public Sector and IDA |  | Consumer Non Real Estate |  | Unallocated |  | Total |
Individually evaluated for impairment |  | $ | 3,623 |  |  | $ | 864 |  |  | $ | 6,048 |  |  | $ | 518 |  |  | $ | --- |  |  | $ | --- |  |  | $ | --- |  |  | $ | 11,053 |
Collectively evaluated for impairment |  |  | 46,690 |  |  |  | 142,398 |  |  |  | 298,260 |  |  |  | 36,831 |  |  |  | 26,169 |  |  |  | 31,714 |  |  |  | --- |  |  |  | 582,062 |
Total |  | $ | 50,313 |  |  | $ | 143,262 |  |  | $ | 304,308 |  |  | $ | 37,349 |  |  | $ | 26,169 |  |  | $ | 31,714 |  |  | $ | --- |  |  | $ | 593,115 |
| Allowance for Loan Losses by Segment and Evaluation Method as of |
| December 31, 2011(1) |
| Consumer Real Estate |  | Consumer Non-Real Estate |  | Commercial Real Estate |  | Commercial & Industrial |  | Construction, Development & Other Land |  | Unallocated |  |  | Total |
Individually evaluated for impairment |  | $ | --- |  |  | $ | --- |  |  | $ | 1,014 |  |  | $ | 62 |  |  | $ | 47 |  |  | $ | --- |  |  | $ | 1,123 |
Collectively evaluated for impairment |  |  | 1,052 |  |  |  | 401 |  |  |  | 3,497 |  |  |  | 973 |  |  |  | 901 |  |  |  | 121 |  |  |  | 6,945 |
Total |  | $ | 1,052 |  |  | $ | 401 |  |  | $ | 4,511 |  |  | $ | 1,035 |  |  | $ | 948 |  |  | $ | 121 |  |  | $ | 8,068 |
| (1) | Segments reported for December 31, 2011 and December 31, 2010 are presented using the segmentation method in effect for 2011 and 2010. The Company began reporting under revised segments beginning 2012.
| Loans by Segment and Evaluation Method as of |
| December 31, 2011(1) |
| Consumer Real Estate |  | Consumer Non-Real Estate |  | Commercial Real Estate |  | Commercial & Industrial |  | Construction, Development & Other Land |  | Unallocated |  |  | Total |
Individually evaluated for impairment |  | $ | 238 |  |  | $ | --- |  |  | $ | 9,067 |  |  | $ | 139 |  |  | $ | 3,152 |  |  | $ | --- |  |  | $ | 12,596 |
Collectively evaluated for impairment |  |  | 109,843 |  |  |  | 29,707 |  |  |  | 357,507 |  |  |  | 37,584 |  |  |  | 41,233 |  |  |  | --- |  |  |  | 575,874 |
Total |  | $ | 110,081 |  |  | $ | 29,707 |  |  | $ | 366,574 |  |  | $ | 37,723 |  |  | $ | 44,385 |  |  | $ | --- |  |  | $ | 588,470 |
(1) | Segments reported for December 31, 2011 and December 31, 2010 are presented using the segmentation method in effect for 2011 and 2010. The Company began reporting under revised segments beginning 2012.
Summary of ratios for the allowance for loan losses | A summary of ratios for the allowance for loan losses follows:
|  | December 31,
|  | 2012 |  | 2011 |  | 2010 |
Ratio of allowance for loan losses to the end of period loans, net of unearned income and deferred fees |  |  | 1.41 | % |  | 1.37 | % |  | 1.33 | %
Ratio of net charge-offs to average loans, net of unearned income and deferred fees |  |  | 0.49 | % |  | 0.43 | % |  | 0.46 | %
Summary of nonperforming assets | A summary of nonperforming assets follows:
|  | December 31, |
|  | 2012 |  |  | 2011 |  |  | 2010 |
Nonperforming assets: |  |  |  |  |  |  |  |  |
Nonaccrual loans |  | $ | 3,466 |  |  | $ | 1,398 |  |  | $ | 1,938 |
Restructured loans in nonaccrual |  |  | 2,151 |  |  |  | 3,806 |  |  |  | 6,133 |
Total nonperforming loans |  |  | 5,617 |  |  |  | 5,204 |  |  |  | 8,071 |
Other real estate owned, net |  |  | 1,435 |  |  |  | 1,489 |  |  |  | 1,723 |
Total nonperforming assets |  | $ | 7,052 |  |  | $ | 6,693 |  |  | $ | 9,794 |
Ratio of nonperforming assets to loans, net of unearned income and deferred fees, plus other real estate owned |  |  | 1.19 | % |  |  | 1.13 | % |  |  | 1.69 | %
Ratio of allowance for loan losses to nonperforming loans(1) |  |  | 148.64 | % |  |  | 155.03 | % |  |  | 94.96 | %
| (1) | The Company defines nonperforming loans as total nonaccrual and restructured loans that are nonaccrual. Loans 90 days past due and still accruing and accruing restructured loans are excluded.
Summary of loans past due 90 days or more and impaired loans | A summary of loans past due 90 days or more and impaired loans follows:
|  | December 31, |
|  | 2012 |  |  | 2011 |  |  | 2010 |
Loans past due 90 days or more and still accruing |  | $ | 170 |  |  | $ | 481 |  |  | $ | 1,336 |
Ratio of loans past due 90 days or more and still accruing to loans, net of unearned income and deferred fees |  |  | 0.03 | % |  |  | 0.08 | % |  |  | 0.23 | %
Accruing restructured loans |  | $ | 2,005 |  |  | $ | 3,756 |  |  | $ | 350 |
Impaired loans: |  |  |  |  |  |  |  |  |  |  |  |
Impaired loans with no valuation allowance |  | $ | 10,422 |  |  | $ | 5,505 |  |  | $ | 1,115 |
Impaired loans with a valuation allowance |  |  | 631 |  |  |  | 7,091 |  |  |  | 7,676 |
Total impaired loans |  |  | 11,053 |  |  |  | 12,596 |  |  |  | 8,791 |
Valuation allowance |  |  | (269 | ) |  |  | (1,123 | ) |  |  | (1,200 | )
Impaired loans, net of allowance |  | $ | 10,784 |  |  | $ | 11,473 |  |  | $ | 7,591 |
Average recorded investment in impaired loans(1) |  | $ | 13,520 |  |  | $ | 8,734 |  |  | $ | 7,526 |
Income recognized on impaired loans, after designation as impaired |  | $ | 9 |  |  | $ | 141 |  |  | $ | 17 |
Amount of income recognized on a cash basis |  | $ | --- |  |  | $ | --- |  |  | $ | --- |
| (1) | Recorded investment includes principal, accrued interest, and deferred fees and costs.
Summary of investment in impaired loans, related allowance, recorded investment and interest income recognized | A detailed analysis of investment in impaired loans, associated reserves and interest income recognized, segregated by loan class follows:
|  | Impaired Loans as of December 31, 2012 |
|  | Principal Balance |  |  | (A) Total Recorded Investment(1) |  |  | Recorded Investment(1) in (A) for Which There is No Related Allowance |  |  | Recorded Investment(1) in (A) for Which There is a Related Allowance |  |  | Related Allowance |
Real Estate Construction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction, residential |  | $ | 123 |  |  | $ | 118 |  |  | $ | 118 |  |  | $ | --- |  |  | $ | --- |
Construction, other |  |  | 3,500 |  |  |  | 3,481 |  |  |  | 3,481 |  |  |  | --- |  |  |  | --- |
Consumer Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity lines |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Residential closed-end first liens |  |  | 783 |  |  |  | 785 |  |  |  | 634 |  |  |  | 151 |  |  |  | 43 |
Residential closed-end junior liens |  |  | 81 |  |  |  | 81 |  |  |  | 81 |  |  |  | --- |  |  |  | --- |
Commercial Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Multifamily real estate |  |  | 1,752 |  |  |  | 1,760 |  |  |  | 1,760 |  |  |  | --- |  |  |  | --- |
Commercial real estate, owner occupied |  |  | 4,296 |  |  |  | 4,293 |  |  |  | 4,293 |  |  |  | --- |  |  |  | --- |
Commercial real estate, other |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Commercial Non Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and Industrial |  |  | 518 |  |  |  | 519 |  |  |  | 40 |  |  |  | 479 |  |  |  | 226 |
Public Sector and IDA |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Public sector and IDA |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Consumer Non Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Credit cards |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Automobile |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Other consumer loans |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Total |  | $ | 11,053 |  |  | $ | 11,037 |  |  | $ | 10,407 |  |  | $ | 630 |  |  | $ | 269 |
| (1) | Recorded investment includes the unpaid principal balance, accrued interest and any accrued interest and deferred fees.
|  | Impaired Loans as of December 31, 2011(3) |
|  | Principal Balance |  |  | (A) Total Recorded Investment(1) |  |  | Recorded Investment(1) in (A) for Which There is No Related Allowance |  |  | Recorded Investment(1) in (A) for Which There is a Related Allowance |  |  | Related Allowance |
Consumer Real Estate(2) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Closed-end Consumer Real Estate |  | $ | 237 |  |  | $ | 237 |  |  | $ | 237 |  |  | $ | --- |  |  | $ | --- |
Commercial Real Estate(2) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
College housing |  |  | 366 |  |  |  | 366 |  |  |  | 366 |  |  |  | --- |  |  |  | --- |
Office and Retail |  |  | 3,500 |  |  |  | 3,500 |  |  |  | --- |  |  |  | 3,500 |  |  |  | 57 |
Hotel |  |  | 3,319 |  |  |  | 3,320 |  |  |  | 2,794 |  |  |  | 526 |  |  |  | 16 |
Medical Professionals |  |  | 66 |  |  |  | 67 |  |  |  | --- |  |  |  | 67 |  |  |  | 66 |
General contractors |  |  | 703 |  |  |  | 703 |  |  |  | 176 |  |  |  | 527 |  |  |  | 402 |
Other commercial real estate |  |  | 1,113 |  |  |  | 1,112 |  |  |  | 425 |  |  |  | 687 |  |  |  | 474 |
Commercial and Industrial(2) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and Industrial |  |  | 139 |  |  |  | 139 |  |  |  | --- |  |  |  | 139 |  |  |  | 62 |
Construction, Development and Land(2) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  |  | 2,901 |  |  |  | 2,912 |  |  |  | 1,256 |  |  |  | 1,656 |  |  |  | 46 |
Commercial |  |  | 252 |  |  |  | 252 |  |  |  | 252 |  |  |  | --- |  |  |  | --- |
Total |  | $ | 12,596 |  |  | $ | 12,608 |  |  | $ | 5,506 |  |  | $ | 7,102 |  |  | $ | 1,123 |
| (1) | Recorded investment includes the unpaid principal balance and any accrued interest and deferred fees.
| (2) | Only classes with impaired loans are shown.
| (3) | Segments and classes at December 31, 2011 are reported using the segmentation method in effect for 2011. The Company began reporting under revised segments beginning in 2012.
|  | Impaired Loans as of December 31, 2010(3) |
|  | Principal Balance |  |  | (A) Total Recorded Investment(1) |  |  | Recorded Investment(1) in (A) for Which There is No Related Allowance |  |  | Recorded Investment(1) in (A) for Which There is a Related Allowance |  |  | Related Allowance |
Consumer Real Estate(2) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Closed-end Consumer Real Estate |  | $ | 505 |  |  | $ | 505 |  |  | $ | --- |  |  | $ | 505 |  |  | $ | 26 |
Commercial Real Estate(2) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Hotel |  |  | 3,509 |  |  |  | 3,509 |  |  |  | 287 |  |  |  | 3,222 |  |  |  | 267 |
Convenience stores |  |  | 577 |  |  |  | 592 |  |  |  | 592 |  |  |  | --- |  |  |  | --- |
Other commercial real estate |  |  | 1,065 |  |  |  | 1,066 |  |  |  | --- |  |  |  | 1,066 |  |  |  | 299 |
Commercial and Industrial(2) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and Industrial |  |  | 698 |  |  |  | 698 |  |  |  | --- |  |  |  | 698 |  |  |  | 508 |
Construction, Development and Land(2) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  |  | 2,185 |  |  |  | 2,185 |  |  |  | --- |  |  |  | 2,185 |  |  |  | 100 |
Commercial |  |  | 252 |  |  |  | 253 |  |  |  | 253 |  |  |  | --- |  |  |  | --- |
Total |  | $ | 8,791 |  |  | $ | 8,808 |  |  | $ | 1,132 |  |  | $ | 7,676 |  |  | $ | 1,200 |
| (1) | Recorded investment includes the unpaid principal balance and any accrued interest and deferred fees.
| (2) | Only classes with impaired loans are shown.
| (3) | Segments reported for December 31, 2011 and December 31, 2010 are presented using the segmentation method in effect for 2011 and 2010. The Company began reporting under revised segments beginning 2012.
|  | Average Investment and Interest Income for Impaired Loans |
|  | For the Year Ended December 31, 2012 |
|  | Average Recorded Investment(1) |  |  | Interest Income Recognized |
Real Estate Construction |  |  |  |  |  |
Construction, residential |  | $ | 1,171 |  |  | $ | --- |
Construction, other |  |  | 4,282 |  |  |  | 1 |
Commercial Real Estate |  |  |  |  |  |  |  |
Equity lines |  |  | 101 |  |  |  | --- |
Residential closed-end first liens |  |  | 873 |  |  |  | 2 |
Residential closed-end junior liens |  |  | 234 |  |  |  | --- |
Commercial Real Estate |  |  |  |  |  |  |  |
Multifamily real estate |  |  | 1,456 |  |  |  | 5 |
Commercial real estate, owner occupied |  |  | 4,804 |  |  |  | 1 |
Commercial real estate, other |  |  | --- |  |  |  | --- |
Commercial Non Real Estate |  |  |  |  |  |  |  |
Commercial and Industrial |  |  | 570 |  |  |  | --- |
Public Sector and IDA |  |  |  |  |  |  |  |
Public sector and IDA |  |  | --- |  |  |  | --- |
Consumer Non Real Estate |  |  |  |  |  |  |  |
Credit cards |  |  | --- |  |  |  | --- |
Automobile |  |  | 4 |  |  |  | --- |
Other consumer |  |  | 25 |  |  |  | --- |
Total |  | $ | 13,520 |  |  | $ | 9 |
| (1) | Recorded investment includes the unpaid principal balance and any accrued interest and deferred fees.
|  | Average Investment and Interest Income for Impaired Loans |
|  | For the Year Ended December 31, 2011(3) |  |  | For the Year Ended December 31, 2010(3) |
|  | Average Recorded Investment(1) |  |  | Interest Income Recognized |  |  | Average Recorded Investment(1) |  |  | Interest Income Recognized |
Consumer Real Estate(2) |  |  |  |  |  |  |  |  |  |  |  |
Closed-end Consumer Real Estate |  | $ | 450 |  |  | $ | 3 |  |  | $ | 337 |  |  | $ | --- |
Commercial Real Estate(2) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
College Housing |  |  | 281 |  |  |  | 7 |  |  |  | --- |  |  |  | --- |
Office and Retail |  |  | 292 |  |  |  | --- |  |  |  | 253 |  |  |  | --- |
Hotels |  |  | 3,445 |  |  |  | 41 |  |  |  | 2,767 |  |  |  | --- |
Medical Professionals |  |  | 67 |  |  |  | 5 |  |  |  | --- |  |  |  | --- |
Convenience Stores |  |  | --- |  |  |  | --- |  |  |  | 49 |  |  |  | 15 |
General Contractors |  |  | 112 |  |  |  | 4 |  |  |  | --- |  |  |  | --- |
Other Commercial Real Estate |  |  | 1,139 |  |  |  | 24 |  |  |  | 337 |  |  |  | 1 |
Commercial & Industrial(2) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Industrial |  |  | 553 |  |  |  | --- |  |  |  | 1,183 |  |  |  | --- |
Construction, Development and Land(2) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  |  | 2,143 |  |  |  | 49 |  |  |  | 2,579 |  |  |  | --- |
Commercial |  |  | 252 |  |  |  | 8 |  |  |  | 21 |  |  |  | 1 |
Total |  | $ | 8,734 |  |  | $ | 141 |  |  | $ | 7,526 |  |  | $ | 17 |
| (1) | Recorded investment includes the unpaid principal balance and any accrued interest and deferred fees and costs.
| (2) | Only classes with impaired loans are shown.
| (3) | Segments reported for December 31, 2011 and December 31, 2010 are presented using the segmentation method in effect for 2011 and 2010. The Company began reporting under revised segments beginning 2012.
Analysis of past due and nonaccrual loans | An analysis of past due and nonaccrual loans follows:
December 31, 2012 |  |  |  |  |  |  |  |  |  |  |  |
|  | 30 – 89 Days Past Due |  |  | 90 or More Days Past Due |  |  | 90 or More Days Past Due and Still Accruing |  |  | Nonaccruals (Including Impaired Nonaccruals) |
Real Estate Construction |  |  |  |  |  |  |  |  |  |  |  |
Construction, residential |  | $ | --- |  |  | $ | 123 |  |  | $ | --- |  |  | $ | 123 |
Construction, other |  |  | 31 |  |  |  | 89 |  |  |  | --- |  |  |  | 89 |
Consumer Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity lines |  |  | 22 |  |  |  | 30 |  |  |  | 30 |  |  |  | 98 |
Residential closed-end first liens |  |  | 1,507 |  |  |  | 605 |  |  |  | 126 |  |  |  | 801 |
Residential closed-end junior liens |  |  | 121 |  |  |  | 39 |  |  |  | --- |  |  |  | 120 |
Commercial Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Multifamily real estate |  |  | 4,202 |  |  |  | 261 |  |  |  | --- |  |  |  | 1,093 |
Commercial real estate, owner occupied |  |  | 1,113 |  |  |  | --- |  |  |  | --- |  |  |  | 2,785 |
Commercial real estate, other |  |  | 40 |  |  |  | 2,089 |  |  |  | --- |  |  |  | --- |
Commercial Non Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and Industrial |  |  | 347 |  |  |  | 505 |  |  |  | --- |  |  |  | 505 |
Public Sector and IDA |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Public sector and IDA |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Consumer Non Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Credit cards |  |  | 20 |  |  |  | 4 |  |  |  | 4 |  |  |  | --- |
Automobile |  |  | 142 |  |  |  | 10 |  |  |  | 10 |  |  |  | 3 |
Other consumer loans |  |  | 132 |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Total |  | $ | 7,677 |  |  | $ | 3,755 |  |  | $ | 170 |  |  | $ | 5,617 |
December 31, 2011(1) |  |  |  |  |  |  |  |  |  |
|  | 30 – 89 Days Past Due |  |  | 90 or More Days Past Due |  |  | 90 Days Past Due and Still Accruing |  |  | Nonaccruals (Including Impaired Nonaccruals) |
Consumer Real Estate |  |  |  |  |  |  |  |  |  |  |  |
Equity Lines |  | $ | --- |  |  | $ | --- |  |  | $ | --- |  |  | $ | --- |
Closed-ended Consumer Real Estate |  |  | 1,735 |  |  |  | 658 |  |  |  | 346 |  |  |  | 313 |
Consumer Construction |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Consumer Non-Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Credit Cards |  |  | 26 |  |  |  | 8 |  |  |  | 8 |  |  |  | --- |
Consumer General |  |  | 270 |  |  |  | 38 |  |  |  | 38 |  |  |  | --- |
Consumer Overdraft |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Commercial Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
College Housing |  |  | 452 |  |  |  | 250 |  |  |  | --- |  |  |  | 250 |
Office/Retail |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Nursing Homes |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Hotels |  |  | 616 |  |  |  | 526 |  |  |  | --- |  |  |  | 1,397 |
Municipalities |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Medical Professionals |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Religious Organizations |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Convenience Stores |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Entertainment and Sports |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Nonprofits |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Restaurants |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | --- |
General Contractors |  |  | 103 |  |  |  | --- |  |  |  | --- |  |  |  | 703 |
Other Commercial Real Estate |  |  | 815 |  |  |  | 488 |  |  |  | 63 |  |  |  | 1,112 |
Commercial and Industrial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and Industrial |  |  | 31 |  |  |  | 26 |  |  |  | 26 |  |  |  | 139 |
Construction, Development and Land |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  |  | --- |  |  |  | 1,290 |  |  |  | --- |  |  |  | 1,290 |
Commercial |  |  | 252 |  |  |  | --- |  |  |  | --- |  |  |  | --- |
Total |  | $ | 4,300 |  |  | $ | 3,284 |  |  | $ | 481 |  |  | $ | 5,204 |
(1) | Segments and classes at December 31, 2011 are reported using the segmentation method in effect for 2011. The Company began reporting under revised segments beginning in 2012.
Non-impaired loans by credit quality indicator | The following displays non-impaired loans by credit quality indicator: December 31, 2012
|  | Pass |  |  | Special Mention |  |  | Classified (Excluding Impaired) |
Real Estate Construction |  |  |  |  |  |  |  |  |
Construction, 1-4 family residential |  | $ | 14,344 |  |  | $ | 158 |  |  | $ | --- |
Construction, other |  |  | 29,011 |  |  |  | 3,020 |  |  |  | 120 |
Consumer Real Estate |  |  |  |  |  |  |  |  |  |  |  |
Equity lines |  |  | 17,742 |  |  |  | 100 |  |  |  | 182 |
Closed-end first liens |  |  | 113,893 |  |  |  | 652 |  |  |  | 2,413 |
Closed-end junior liens |  |  | 6,713 |  |  |  | 119 |  |  |  | 138 |
Commercial Real Estate |  |  |  |  |  |  |  |  |  |  |  |
Multifamily residential real estate |  |  | 36,432 |  |  |  | 3,520 |  |  |  | 324 |
Commercial real estate owner-occupied |  |  | 160,188 |  |  |  | 1,004 |  |  |  | 1,079 |
Commercial real estate other |  |  | 92,628 |  |  |  | 3,112 |  |  |  | --- |
Commercial Non Real Estate |  |  |  |  |  |  |  |  |  |  |  |
Commercial and Industrial |  |  | 36,374 |  |  |  | 152 |  |  |  | 318 |
Public Sector and IDA |  |  |  |  |  |  |  |  |  |  |  |
States and political subdivisions |  |  | 26,170 |  |  |  | --- |  |  |  | --- |
Consumer Non Real Estate |  |  |  |  |  |  |  |  |  |  |  |
Credit cards |  |  | 6,690 |  |  |  | --- |  |  |  | --- |
Automobile |  |  | 12,391 |  |  |  | 101 |  |  |  | 56 |
Other consumer |  |  | 11,815 |  |  |  | 45 |  |  |  | 105 |
Total |  | $ | 564,391 |  |  | $ | 11,983 |  |  | $ | 4,735 |
December 31, 2011(1)
|  | Pass |  |  | Special Mention |  |  | Classified (Excluding Impaired) |
Consumer Real Estate |  |  |  |  |  |  |  |  |
Equity Lines |  | $ | 17,971 |  |  | $ | --- |  |  | $ | 14 |
Closed-ended Consumer Real Estate |  |  | 87,882 |  |  |  | 595 |  |  |  | 1,332 |
Consumer Construction |  |  | 2,050 |  |  |  | --- |  |  |  | --- |
Consumer Non-Real Estate |  |  |  |  |  |  |  |  |  |  |  |
Credit Cards |  |  | 6,594 |  |  |  | --- |  |  |  | 1 |
Consumer General |  |  | 22,679 |  |  |  | 42 |  |  |  | 105 |
Consumer Overdraft |  |  | 285 |  |  |  | --- |  |  |  | 1 |
Commercial Real Estate |  |  |  |  |  |  |  |  |  |  |  |
College Housing |  |  | 88,157 |  |  |  | 452 |  |  |  | 215 |
Office/Retail |  |  | 73,106 |  |  |  | 420 |  |  |  | 267 |
Nursing Homes |  |  | 16,173 |  |  |  | --- |  |  |  | --- |
Hotel |  |  | 24,498 |  |  |  | --- |  |  |  | 616 |
Municipalities |  |  | 19,230 |  |  |  | --- |  |  |  | --- |
Medical Professionals |  |  | 18,577 |  |  |  | --- |  |  |  | --- |
Religious Organizations |  |  | 15,852 |  |  |  | --- |  |  |  | --- |
Convenience Stores |  |  | 10,519 |  |  |  | --- |  |  |  | --- |
Entertainment and Sports |  |  | 7,346 |  |  |  | --- |  |  |  | --- |
Nonprofit |  |  | 3,265 |  |  |  | 3,170 |  |  |  | --- |
Restaurants |  |  | 6,138 |  |  |  | --- |  |  |  | 387 |
General Contractors |  |  | 4,550 |  |  |  | 109 |  |  |  | 247 |
Other Commercial Real Estate |  |  | 63,422 |  |  |  | --- |  |  |  | 790 |
Commercial and Industrial |  |  |  |  |  |  |  |  |  |  |  |
Commercial and Industrial |  |  | 37,252 |  |  |  | 196 |  |  |  | 137 |
Construction, Development and Land |  |  |  |  |  |  |  |  |  |  |  |
Residential |  |  | 15,732 |  |  |  | --- |  |  |  | --- |
Commercial |  |  | 22,409 |  |  |  | 2,961 |  |  |  | 130 |
Total |  | $ | 563,687 |  |  | $ | 7,945 |  |  | $ | 4,242 |
(1) | Segments and classes at December 31, 2011 are reported using the segmentation method in effect for 2011. The Company began reporting under revised segments beginning in 2012.
Troubled debt restructurings | From time to time the Company modifies loans in troubled debt restructurings ("TDRs"). The following tables present restructurings by class that occurred during the years ended December 31, 2012 and 2011. Note: only classes with restructured loans are presented.
|  | Restructurings that occurred during the year ended December 31, 2012 |
|  | Number of Contracts |  |  | Pre-Modification Outstanding Recorded Investment |  |  | Post-Modification Outstanding Recorded Investment(1) |  |  | Impairment Accrued as of 12/31/2012 |
Consumer Real Estate |  |  |  |  |  |  |  |  |  |  |  |
Closed-end first liens |  |  | 5 |  |  | $ | 389 |  |  | $ | 348 |  |  | $ | 43 |
Closed-end junior liens |  |  | 1 |  |  |  | 147 |  |  |  | 93 |  |  |  | --- |
Commercial Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate owner-occupied |  |  | 3 |  |  |  | 890 |  |  |  | 895 |  |  |  | --- |
Commercial Non Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and Industrial |  |  | 1 |  |  |  | 400 |  |  |  | 400 |  |  |  | 167 |
Total |  |  | 10 |  |  | $ | 1,826 |  |  | $ | 1,736 |  |  | $ | 210 |
(1) | Post-modification outstanding recorded investment considers amounts immediately following the modification. Amounts do not reflect balances at the end of the period.
|  | Restructurings that occurred during the year ended December 31, 2011(2) |
|  | Number of Contracts |  |  | Pre-Modification Outstanding Recorded Investment |  |  | Post-Modification Outstanding Recorded Investment(1) |  |  | Impairment Accrued as of 12/31/2011 |
Consumer Real Estate |  |  |  |  |  |  |  |  |  |  |  |
Closed-end Consumer Real Estate |  |  | 2 |  |  | $ | 290 |  |  | $ | 92 |  |  | $ | --- |
Commercial Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
College housing |  |  | 2 |  |  |  | 419 |  |  |  | 332 |  |  |  | --- |
Medical professionals |  |  | 3 |  |  |  | 79 |  |  |  | 79 |  |  |  | 66 |
General contractors |  |  | 2 |  |  |  | 128 |  |  |  | 128 |  |  |  | 128 |
Other commercial real estate |  |  | 3 |  |  |  | 680 |  |  |  | 726 |  |  |  | 474 |
Commercial and Industrial |  |  | 1 |  |  |  | 50 |  |  |  | 50 |  |  |  | 50 |
Construction, Development and Land |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  |  | 3 |  |  |  | 2,474 |  |  |  | 1,645 |  |  |  | 47 |
Total |  |  | 16 |  |  | $ | 4,120 |  |  | $ | 3,052 |  |  | $ | 765 |
(1) | Post-modification outstanding recorded investment considers amounts immediately following the modification. Amounts do not reflect balances at the end of the period.
(2) | Segments and classes at December 31, 2011 are reported using the segmentation method in effect for 2011. The Company began reporting under revised segments beginning in 2012.
The following tables present restructured loans that were modified during 2012 and 2011 and that subsequently experienced payment default. The company defines default as one or more payments that occur more than 90 days past the due date.
|  | Restructurings that defaulted during the year ended December 31, 2012 that were modified within 12 months prior to default |
|  | Number of Contracts |  |  | Recorded Investment |  |  | Impairment Accrued |
Consumer Real Estate |  |  |  |  |  |  |  |  |
Closed-end first liens |  |  | 1 |  |  |  | 96 |  |  |  | --- |
Closed-end junior liens |  |  | 1 |  |  |  | 81 |  |  |  | --- |
Commercial Real Estate |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate owner occupied |  |  | 2 |  |  |  | 861 |  |  |  | --- |
Commercial Non Real Estate |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  |  | 1 |  |  |  | 388 |  |  |  | 167 |
Total |  |  | 5 |  |  | $ | 1,426 |  |  | $ | 167 |
|  | Restructurings that defaulted during the year ended December 31, 2011(1) that were modified within 12 months prior to default |
|  | Number of Contracts |  |  | Recorded Investment |  |  | Impairment Accrued |
Consumer Real Estate |  |  |  |  |  |  |  |  |
Closed-end Consumer Real Estate |  |  | 2 |  |  | $ | 92 |  |  | $ | --- |
Commercial Real Estate |  |  |  |  |  |  |  |  |  |  |  |
College housing |  |  | 1 |  |  |  | 250 |  |  |  | --- |
General contractors |  |  | 2 |  |  |  | 128 |  |  |  | 128 |
Other commercial real estate |  |  | 3 |  |  |  | 687 |  |  |  | 474 |
Commercial and Industrial |  |  | 1 |  |  |  | 50 |  |  |  | 50 |
Construction, Development and Land |  |  |  |  |  |  |  |  |  |  |  |
Residential |  |  | 3 |  |  |  | 1,645 |  |  |  | 46 |
Total |  |  | 12 |  |  | $ | 2,852 |  |  | $ | 698 |
(1) | Segments and classes at December 31, 2011 are reported using the segmentation method in effect for 2011. The Company began reporting under revised segments beginning in 2012.

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