Loans and Allowance for Credit Losses (Tables)

9 Months Ended

Sep. 30, 2023

Receivables [Abstract]

Summary of Loan Classes and Aging of Past Due Loans

This table provides a summary of loan classes and an aging of past due loans at September 30, 2023 and December 31, 2022 (in thousands):

	September 30, 2023
	30-89 Days Past Due and Accruing		Greater than 90 Days Past Due and Accruing		Nonaccrual Loans		Total Past Due		Current		Total Loans
Loans
Commercial and industrial	$	11,748	$	76	$	8,784	$	20,608	$	9,769,077	$	9,789,685
Specialty lending		—		—		—		—		522,419		522,419
Commercial real estate		4,298		—		2,324		6,622		8,772,016		8,778,638
Consumer real estate		286		—		5,706		5,992		2,918,523		2,924,515
Consumer		181		—		37		218		143,503		143,721
Credit cards		4,613		2,968		191		7,772		442,792		450,564
Leases and other		—		—		—		—		272,147		272,147
Total loans	$	21,126	$	3,044	$	17,042	$	41,212	$	22,840,477	$	22,881,689

	December 31, 2022
	30-89 Days Past Due and Accruing		Greater than 90 Days Past Due and Accruing		Nonaccrual Loans		Total Past Due		Current		Total Loans
Loans
Commercial and industrial	$	2,456	$	2	$	11,356	$	13,814	$	9,192,172	$	9,205,986
Specialty lending		—		—		—		—		602,706		602,706
Commercial real estate		2,167		191		2,505		4,863		7,611,223		7,616,086
Consumer real estate		10		—		4,882		4,892		2,718,377		2,723,269
Consumer		613		20		61		694		144,972		145,666
Credit cards		3,529		1,404		441		5,374		426,298		431,672
Leases and other		—		—		24		24		305,780		305,804
Total loans	$	8,775	$	1,617	$	19,269	$	29,661	$	21,001,528	$	21,031,189

Summary of Amortized Cost of Nonaccrual Loans with No Related Allowance

The following tables provide the amortized cost of nonaccrual loans with no related allowance for credit losses by loan class at September 30, 2023 and December 31, 2022 (in thousands):

	September 30, 2023
	Nonaccrual Loans		Amortized Cost of Nonaccrual Loans with no related Allowance
Loans
Commercial and industrial	$	8,784	$	8,175
Specialty lending		—		—
Commercial real estate		2,324		467
Consumer real estate		5,706		5,706
Consumer		37		37
Credit cards		191		191
Leases and other		—		—
Total loans	$	17,042	$	14,576

	December 31, 2022
	Nonaccrual Loans		Amortized Cost of Nonaccrual Loans with no related Allowance
Loans
Commercial and industrial	$	11,356	$	9,447
Specialty lending		—		—
Commercial real estate		2,505		2,505
Consumer real estate		4,882		4,226
Consumer		61		61
Credit cards		441		441
Leases and other		24		24
Total loans	$	19,269	$	16,704

Summary of Amortized Cost Balance of Each of Loan Classes Disaggregated by Collateral Type and Origination Year

The following tables provide a summary of the amortized cost balance of each of the Company’s loan classes disaggregated by collateral type and origination year as of September 30, 2023 and December 31, 2022, as well as the gross charge-offs by loan class and origination year for the nine months ended September 30, 2023 (in thousands):

	September 30, 2023
	Amortized Cost Basis by Origination Year - Term Loans
Loan Segment and Type	2023		2022		2021		2020		2019		Prior		Amortized Cost - Revolving Loans		Amortized Cost - Revolving Loans Converted to Term Loans		Total
Commercial and industrial:
Equipment/Accounts Receivable/Inventory	$	1,250,651	$	1,882,547	$	1,222,414	$	455,865	$	225,610	$	102,859	$	4,457,511	$	8,011	$	9,605,468
Agriculture		11,901		5,983		4,234		1,189		1,630		280		141,554		325		167,096
Overdrafts		—		—		—		—		—		—		17,121		—		17,121
Total Commercial and industrial		1,262,552		1,888,530		1,226,648		457,054		227,240		103,139		4,616,186		8,336		9,789,685
Current period charge-offs		41		—		883		—		—		456		3,347		—		4,727
Specialty lending:
Asset-based lending		14,344		17,221		36,530		35,164		—		—		419,160		—		522,419
Total Specialty lending		14,344		17,221		36,530		35,164		—		—		419,160		—		522,419
Current period charge-offs		—		—		—		—		—		—		762		—		762
Commercial real estate:
Owner-occupied		243,215		658,830		513,044		344,082		162,097		225,211		5,211		—		2,151,690
Non-owner-occupied		497,181		988,386		804,805		518,112		303,913		218,155		33,455		—		3,364,007
Farmland		56,787		76,085		44,625		199,827		22,252		20,649		94,270		—		514,495
5+ Multi-family		831		27,690		208,264		32,209		18,363		5,697		8,214		—		301,268
1-4 Family construction		63,788		40,097		—		—		—		—		5,275		—		109,160
General construction		347,154		1,205,620		694,726		4,262		663		135		85,458		—		2,338,018
Total Commercial real estate		1,208,956		2,996,708		2,265,464		1,098,492		507,288		469,847		231,883		—		8,778,638
Current period charge-offs		—		—		—		—		—		21		—		—		21
Consumer real estate:
HELOC		—		651		—		517		52		5,145		342,092		1,121		349,578
First lien: 1-4 family		353,966		591,744		697,900		563,668		161,053		170,537		2		—		2,538,870
Junior lien: 1-4 family		7,419		12,516		7,569		4,318		2,225		1,857		163		—		36,067
Total Consumer real estate		361,385		604,911		705,469		568,503		163,330		177,539		342,257		1,121		2,924,515
Current period charge-offs		—		22		—		—		11		1,120		—		—		1,153
Consumer:
Revolving line		—		—		—		—		—		—		53,858		30		53,888
Auto		9,408		6,643		4,556		2,657		1,422		200		—		—		24,886
Other		4,881		23,088		26,433		622		454		1,256		8,213		—		64,947
Total Consumer		14,289		29,731		30,989		3,279		1,876		1,456		62,071		30		143,721
Current period charge-offs		67		11		20		2		6		15		813		—		934
Credit cards:
Consumer		—		—		—		—		—		—		198,508		—		198,508
Commercial		—		—		—		—		—		—		252,056		—		252,056
Total Credit cards		—		—		—		—		—		—		450,564		—		450,564
Current period charge-offs		—		—		—		—		—		—		6,181		—		6,181
Leases and other:
Leases		—		—		—		—		610		1,123		—		—		1,733
Other		30,836		94,246		17,419		17,395		29,916		14,000		66,580		22		270,414
Total Leases and other		30,836		94,246		17,419		17,395		30,526		15,123		66,580		22		272,147
Current period charge-offs		—		—		—		—		—		—		—		—		—
Total loans	$	2,892,362	$	5,631,347	$	4,282,519	$	2,179,887	$	930,260	$	767,104	$	6,188,701	$	9,509	$	22,881,689

	December 31, 2022
	Amortized Cost Basis by Origination Year - Term Loans
Loan Segment and Type	2022		2021		2020		2019		2018		Prior		Amortized Cost - Revolving Loans		Amortized Cost - Revolving Loans Converted to Term Loans		Total
Commercial and industrial:
Equipment/Accounts Receivable/Inventory	$	2,140,609	$	1,562,527	$	642,649	$	267,444	$	96,916	$	86,787	$	4,223,358	$	3,926	$	9,024,216
Agriculture		13,630		5,415		2,046		1,985		396		541		149,266		562		173,841
Overdrafts		—		—		—		—		—		—		7,929		—		7,929
Total Commercial and industrial		2,154,239		1,567,942		644,695		269,429		97,312		87,328		4,380,553		4,488		9,205,986
Specialty lending:
Asset-based lending		18,084		55,469		36,040		—		—		—		493,113		—		602,706
Total Specialty lending		18,084		55,469		36,040		—		—		—		493,113		—		602,706
Commercial real estate:
Owner-occupied		656,860		593,861		388,519		180,786		136,499		167,628		8,685		—		2,132,838
Non-owner-occupied		1,128,978		855,508		568,489		368,203		64,915		229,826		28,679		—		3,244,598
Farmland		94,989		47,092		220,796		24,057		15,963		24,162		121,054		—		548,113
5+ Multi-family		30,920		35,869		68,996		18,978		1,334		5,776		4,908		—		166,781
1-4 Family construction		61,943		15,217		—		—		—		—		19		—		77,179
General construction		628,820		719,437		43,166		15,492		—		395		39,267		—		1,446,577
Total Commercial real estate		2,602,510		2,266,984		1,289,966		607,516		218,711		427,787		202,612		—		7,616,086
Consumer real estate:
HELOC		237		—		618		224		654		5,389		339,066		981		347,169
First lien: 1-4 family		628,703		748,362		607,105		173,466		45,907		140,443		12		—		2,343,998
Junior lien: 1-4 family		13,490		8,445		5,107		2,529		940		1,504		87		—		32,102
Total Consumer real estate		642,430		756,807		612,830		176,219		47,501		147,336		339,165		981		2,723,269
Consumer:
Revolving line		467		584		—		—		—		—		58,133		1,403		60,587
Auto		9,124		6,543		4,455		2,743		335		159		—		—		23,359
Other		26,306		27,751		1,096		876		1,133		591		3,967		—		61,720
Total Consumer		35,897		34,878		5,551		3,619		1,468		750		62,100		1,403		145,666
Credit cards:
Consumer		—		—		—		—		—		—		200,348		—		200,348
Commercial		—		—		—		—		—		—		231,324		—		231,324
Total Credit cards		—		—		—		—		—		—		431,672		—		431,672
Leases and other:
Leases		—		—		—		712		—		1,224		—		—		1,936
Other		125,095		34,282		22,552		32,055		17,764		1,066		71,054		—		303,868
Total Leases and other		125,095		34,282		22,552		32,767		17,764		2,290		71,054		—		305,804
Total loans	$	5,578,255	$	4,716,362	$	2,611,634	$	1,089,550	$	382,756	$	665,491	$	5,980,269	$	6,872	$	21,031,189

Summary of Amortized Cost Balance by Collateral Type and Risk Rating

The following tables provide a summary of the amortized cost balance by collateral type and risk rating as of September 30, 2023 and December 31, 2022 (in thousands):

	September 30, 2023
	Amortized Cost Basis by Origination Year - Term Loans
Risk by Collateral	2023		2022		2021		2020		2019		Prior		Amortized Cost - Revolving Loans		Amortized Cost - Revolving Loans Converted to Term Loans		Total
Equipment/Accounts Receivable/Inventory
Non-watch list – Pass	$	1,218,812	$	1,794,147	$	1,162,035	$	449,097	$	204,893	$	97,679	$	4,110,311	$	3,121	$	9,040,095
Watch – Pass		12,512		75,936		49,138		5,554		11,585		1,618		227,734		—		384,077
Special Mention		3,487		5,543		5,311		249		—		1,252		34,874		—		50,716
Substandard		12,983		6,921		5,930		965		9,132		2,310		84,592		4,890		127,723
Doubtful		2,857		—		—		—		—		—		—		—		2,857
Total Equipment/Accounts Receivable/Inventory	$	1,250,651	$	1,882,547	$	1,222,414	$	455,865	$	225,610	$	102,859	$	4,457,511	$	8,011	$	9,605,468
Agriculture
Non-watch list – Pass	$	11,009	$	5,226	$	4,090	$	1,048	$	1,630	$	280	$	136,879	$	—	$	160,162
Watch – Pass		—		—		—		—		—		—		3,400		—		3,400
Special Mention		—		66		144		—		—		—		795		325		1,330
Substandard		892		691		—		141		—		—		480		—		2,204
Doubtful		—		—		—		—		—		—		—		—		—
Total Agriculture	$	11,901	$	5,983	$	4,234	$	1,189	$	1,630	$	280	$	141,554	$	325	$	167,096

	December 31, 2022
	Amortized Cost Basis by Origination Year - Term Loans
Risk by Collateral	2022		2021		2020		2019		2018		Prior		Amortized Cost - Revolving Loans		Amortized Cost - Revolving Loans Converted to Term Loans		Total
Equipment/Accounts Receivable/Inventory
Non-watch list – Pass	$	2,079,002	$	1,466,120	$	588,562	$	246,387	$	90,656	$	83,054	$	3,879,709	$	3,633	$	8,437,123
Watch – Pass		28,570		78,523		52,696		7,493		3,617		2,275		213,871		—		387,045
Special Mention		4,072		5,637		1,178		—		1,817		899		34,631		—		48,234
Substandard		26,698		12,247		213		13,564		826		559		92,352		293		146,752
Doubtful		2,267		—		—		—		—		—		2,795		—		5,062
Total Equipment/Accounts Receivable/Inventory	$	2,140,609	$	1,562,527	$	642,649	$	267,444	$	96,916	$	86,787	$	4,223,358	$	3,926	$	9,024,216
Agriculture
Non-watch list – Pass	$	12,252	$	5,351	$	1,693	$	1,985	$	396	$	541	$	137,759	$	—	$	159,977
Watch – Pass		550		—		206		—		—		—		8,512		562		9,830
Special Mention		828		64		147		—		—		—		1,539		—		2,578
Substandard		—		—		—		—		—		—		1,456		—		1,456
Doubtful		—		—		—		—		—		—		—		—		—
Total Agriculture	$	13,630	$	5,415	$	2,046	$	1,985	$	396	$	541	$	149,266	$	562	$	173,841

The following table provides a summary of the amortized cost balance by risk rating for asset-based loans as of September 30, 2023 and December 31, 2022 (in thousands):

	Asset-based lending
Risk	September 30, 2023		December 31, 2022
In-margin	$	522,419	$	602,706
Out-of-margin		—		—
Total	$	522,419	$	602,706

The following tables provide a summary of the amortized cost balance by collateral type and risk rating as of September 30, 2023 and December 31, 2022 (in thousands):

	September 30, 2023
	Amortized Cost Basis by Origination Year - Term Loans
Risk by Collateral	2023		2022		2021		2020		2019		Prior		Amortized Cost - Revolving Loans		Amortized Cost - Revolving Loans Converted to Term Loans		Total
Owner-occupied
Non-watch list – Pass	$	241,234	$	634,235	$	477,304	$	328,982	$	141,367	$	212,147	$	4,610	$	—	$	2,039,879
Watch – Pass		1,740		7,279		21,942		8,104		10,337		2,411		—		—		51,813
Special Mention		—		14,914		13,025		6,981		4,083		6,731		601		—		46,335
Substandard		241		2,402		773		15		6,310		3,922		—		—		13,663
Doubtful		—		—		—		—		—		—		—		—		—
Total Owner-occupied	$	243,215	$	658,830	$	513,044	$	344,082	$	162,097	$	225,211	$	5,211	$	—	$	2,151,690
Non-owner-occupied
Non-watch list – Pass	$	447,122	$	796,544	$	728,283	$	518,112	$	216,245	$	208,309	$	33,455	$	—	$	2,948,070
Watch – Pass		50,059		167,308		51,971		—		87,668		—		—		—		357,006
Special Mention		—		24,534		24,551		—		—		—		—		—		49,085
Substandard		—		—		—		—		—		9,846		—		—		9,846
Doubtful		—		—		—		—		—		—		—		—		—
Total Non-owner-occupied	$	497,181	$	988,386	$	804,805	$	518,112	$	303,913	$	218,155	$	33,455	$	—	$	3,364,007
Farmland
Non-watch list – Pass	$	43,340	$	62,189	$	35,087	$	198,770	$	16,029	$	19,677	$	86,946	$	—	$	462,038
Watch – Pass		—		1,413		4,089		—		—		436		50		—		5,988
Special Mention		—		432		1,643		—		—		536		—		—		2,611
Substandard		13,447		12,051		3,806		1,057		6,223		—		7,274		—		43,858
Doubtful		—		—		—		—		—		—		—		—		—
Total Farmland	$	56,787	$	76,085	$	44,625	$	199,827	$	22,252	$	20,649	$	94,270	$	—	$	514,495
5+ Multi-family
Non-watch list – Pass	$	831	$	27,690	$	208,264	$	32,209	$	18,363	$	5,697	$	8,214	$	—	$	301,268
Watch – Pass		—		—		—		—		—		—		—		—		—
Special Mention		—		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—		—
Doubtful		—		—		—		—		—		—		—		—		—
Total 5+ Multi-family	$	831	$	27,690	$	208,264	$	32,209	$	18,363	$	5,697	$	8,214	$	—	$	301,268
1-4 Family construction
Non-watch list – Pass	$	63,788	$	40,097	$	—	$	—	$	—	$	—	$	5,275	$	—	$	109,160
Watch – Pass		—		—		—		—		—		—		—		—		—
Special Mention		—		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—		—
Doubtful		—		—		—		—		—		—		—		—		—
Total 1-4 Family construction	$	63,788	$	40,097	$	—	$	—	$	—	$	—	$	5,275	$	—	$	109,160
General construction
Non-watch list – Pass	$	344,494	$	1,205,620	$	686,692	$	4,262	$	648	$	121	$	85,458	$	—	$	2,327,295
Watch – Pass		1,148		—		—		—		15		—		—		—		1,163
Special Mention		1,431		—		—		—		—		—		—		—		1,431
Substandard		—		—		8,034		—		—		14		—		—		8,048
Doubtful		81		—		—		—		—		—		—		—		81
Total General construction	$	347,154	$	1,205,620	$	694,726	$	4,262	$	663	$	135	$	85,458	$	—	$	2,338,018

	December 31, 2022
	Amortized Cost Basis by Origination Year - Term Loans
Risk by Collateral	2022		2021		2020		2019		2018		Prior		Amortized Cost - Revolving Loans		Amortized Cost - Revolving Loans Converted to Term Loans		Total
Owner-occupied
Non-watch list – Pass	$	628,858	$	559,067	$	364,760	$	149,183	$	133,339	$	162,412	$	7,850	$	—	$	2,005,469
Watch – Pass		19,405		32,581		17,061		9,785		2,664		2,121		—		—		83,617
Special Mention		5,435		2,213		5,120		18,946		—		—		835		—		32,549
Substandard		3,162		—		1,578		2,872		496		3,095		—		—		11,203
Doubtful		—		—		—		—		—		—		—		—		—
Total Owner-occupied	$	656,860	$	593,861	$	388,519	$	180,786	$	136,499	$	167,628	$	8,685	$	—	$	2,132,838
Non-owner-occupied
Non-watch list – Pass	$	1,075,444	$	810,926	$	568,489	$	356,896	$	64,915	$	214,635	$	28,679	$	—	$	3,119,984
Watch – Pass		53,534		44,582		—		11,307		—		5,071		—		—		114,494
Special Mention		—		—		—		—		—		10,109		—		—		10,109
Substandard		—		—		—		—		—		—		—		—		—
Doubtful		—		—		—		—		—		11		—		—		11
Total Non-owner-occupied	$	1,128,978	$	855,508	$	568,489	$	368,203	$	64,915	$	229,826	$	28,679	$	—	$	3,244,598
Farmland
Non-watch list – Pass	$	62,357	$	36,698	$	218,704	$	17,563	$	2,830	$	20,285	$	113,385	$	—	$	471,822
Watch – Pass		20,327		6,454		1,055		101		—		2,559		395		—		30,891
Special Mention		5,505		—		1,001		—		—		—		—		—		6,506
Substandard		6,800		3,940		36		6,393		13,133		1,318		7,274		—		38,894
Doubtful		—		—		—		—		—		—		—		—		—
Total Farmland	$	94,989	$	47,092	$	220,796	$	24,057	$	15,963	$	24,162	$	121,054	$	—	$	548,113
5+ Multi-family
Non-watch list – Pass	$	30,920	$	35,869	$	68,996	$	18,978	$	1,334	$	5,776	$	4,908	$	—	$	166,781
Watch – Pass		—		—		—		—		—		—		—		—		—
Special Mention		—		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—		—
Doubtful		—		—		—		—		—		—		—		—		—
Total 5+ Multi-family	$	30,920	$	35,869	$	68,996	$	18,978	$	1,334	$	5,776	$	4,908	$	—	$	166,781
1-4 Family construction
Non-watch list – Pass	$	61,943	$	15,217	$	—	$	—	$	—	$	—	$	19	$	—	$	77,179
Watch – Pass		—		—		—		—		—		—		—		—		—
Special Mention		—		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—		—
Doubtful		—		—		—		—		—		—		—		—		—
Total 1-4 Family construction	$	61,943	$	15,217	$	—	$	—	$	—	$	—	$	19	$	—	$	77,179
General construction
Non-watch list – Pass	$	628,479	$	699,698	$	43,166	$	15,384	$	—	$	380	$	39,267	$	—	$	1,426,374
Watch – Pass		341		—		—		22		—		—		—		—		363
Special Mention		—		8,340		—		—		—		—		—		—		8,340
Substandard		—		11,399		—		—		—		15		—		—		11,414
Doubtful		—		—		—		86		—		—		—		—		86
Total General construction	$	628,820	$	719,437	$	43,166	$	15,492	$	—	$	395	$	39,267	$	—	$	1,446,577

The following tables provide a summary of the amortized cost balance by collateral type and risk rating as of September 30, 2023 and December 31, 2022 (in thousands):

	September 30, 2023
	Amortized Cost Basis by Origination Year - Term Loans
Risk by Collateral	2023		2022		2021		2020		2019		Prior		Amortized Cost - Revolving Loans		Amortized Cost - Revolving Loans Converted to Term Loans		Total
HELOC
Performing	$	—	$	474	$	—	$	485	$	52	$	3,772	$	342,092	$	407	$	347,282
Non-performing		—		177		—		32		—		1,373		—		714		2,296
Total HELOC	$	—	$	651	$	—	$	517	$	52	$	5,145	$	342,092	$	1,121	$	349,578
First lien: 1-4 family
Performing	$	353,857	$	590,201	$	697,573	$	563,541	$	160,852	$	169,530	$	2	$	—	$	2,535,556
Non-performing		109		1,543		327		127		201		1,007		—		—		3,314
Total First lien: 1-4 family	$	353,966	$	591,744	$	697,900	$	563,668	$	161,053	$	170,537	$	2	$	—	$	2,538,870
Junior lien: 1-4 family
Performing	$	7,419	$	12,470	$	7,569	$	4,318	$	2,225	$	1,808	$	163	$	—	$	35,972
Non-performing		—		46		—		—		—		49		—		—		95
Total Junior lien: 1-4 family	$	7,419	$	12,516	$	7,569	$	4,318	$	2,225	$	1,857	$	163	$	—	$	36,067

	December 31, 2022
	Amortized Cost Basis by Origination Year - Term Loans
Risk by Collateral	2022		2021		2020		2019		2018		Prior		Amortized Cost - Revolving Loans		Amortized Cost - Revolving Loans Converted to Term Loans		Total
HELOC
Performing	$	120	$	—	$	592	$	90	$	148	$	3,919	$	338,979	$	759	$	344,607
Non-performing		117		—		26		134		506		1,470		87		222		2,562
Total HELOC	$	237	$	—	$	618	$	224	$	654	$	5,389	$	339,066	$	981	$	347,169
First lien: 1-4 family
Performing	$	628,678	$	748,269	$	607,055	$	173,061	$	45,907	$	138,764	$	12	$	—	$	2,341,746
Non-performing		25		93		50		405		—		1,679		—		—		2,252
Total First lien: 1-4 family	$	628,703	$	748,362	$	607,105	$	173,466	$	45,907	$	140,443	$	12	$	—	$	2,343,998
Junior lien: 1-4 family
Performing	$	13,490	$	8,445	$	5,107	$	2,529	$	940	$	1,437	$	87	$	—	$	32,035
Non-performing		—		—		—		—		—		67		—		—		67
Total Junior lien: 1-4 family	$	13,490	$	8,445	$	5,107	$	2,529	$	940	$	1,504	$	87	$	—	$	32,102

The following tables provide a summary of the amortized cost balance by collateral type and risk rating as of September 30, 2023 and December 31, 2022 (in thousands):

	September 30, 2023
	Amortized Cost Basis by Origination Year - Term Loans
Risk by Collateral	2023		2022		2021		2020		2019		Prior		Amortized Cost - Revolving Loans		Amortized Cost - Revolving Loans Converted to Term Loans		Total
Revolving line
Performing	$	—	$	—	$	—	$	—	$	—	$	—	$	53,858	$	30	$	53,888
Non-performing		—		—		—		—		—		—		—		—		—
Total Revolving line	$	—	$	—	$	—	$	—	$	—	$	—	$	53,858	$	30	$	53,888
Auto
Performing	$	9,408	$	6,643	$	4,541	$	2,652	$	1,422	$	200	$	—	$	—	$	24,866
Non-performing		—		—		15		5		—		—		—		—		20
Total Auto	$	9,408	$	6,643	$	4,556	$	2,657	$	1,422	$	200	$	—	$	—	$	24,886
Other
Performing	$	4,881	$	23,073	$	26,433	$	622	$	451	$	1,256	$	8,213	$	—	$	64,929
Non-performing		—		15		—		—		3		—		—		—		18
Total Other	$	4,881	$	23,088	$	26,433	$	622	$	454	$	1,256	$	8,213	$	—	$	64,947

	December 31, 2022
	Amortized Cost Basis by Origination Year - Term Loans
Risk by Collateral	2022		2021		2020		2019		2018		Prior		Amortized Cost - Revolving Loans		Amortized Cost - Revolving Loans Converted to Term Loans		Total
Revolving line
Performing	$	467	$	584	$	—	$	—	$	—	$	—	$	58,133	$	1,403	$	60,587
Non-performing		—		—		—		—		—		—		—		—		—
Total Revolving line	$	467	$	584	$	—	$	—	$	—	$	—	$	58,133	$	1,403	$	60,587
Auto
Performing	$	9,124	$	6,498	$	4,454	$	2,743	$	335	$	159	$	—	$	—	$	23,313
Non-performing		—		45		1		—		—		—		—		—		46
Total Auto	$	9,124	$	6,543	$	4,455	$	2,743	$	335	$	159	$	—	$	—	$	23,359
Other
Performing	$	26,291	$	27,751	$	1,096	$	876	$	1,133	$	591	$	3,967	$	—	$	61,705
Non-performing		15		—		—		—		—		—		—		—		15
Total Other	$	26,306	$	27,751	$	1,096	$	876	$	1,133	$	591	$	3,967	$	—	$	61,720

The following table provides a summary of the amortized cost balance of consumer credit cards by risk rating as of September 30, 2023 and December 31, 2022 (in thousands):

	Consumer
Risk	September 30, 2023		December 31, 2022
Transactor accounts	$	73,749	$	73,670
Revolver accounts (by credit score):
Less than 600		6,311		4,684
600-619		3,120		2,515
620-639		5,718		4,959
640-659		8,992		8,655
660-679		10,006		9,593
680-699		11,591		12,023
700-719		14,052		14,098
720-739		13,240		15,036
740-759		12,634		13,638
760-779		13,140		13,768
780-799		12,664		13,172
800-819		8,575		9,257
820-839		3,923		4,363
840+		793		917
Total	$	198,508	$	200,348

The following table provides a summary of the amortized cost balance of commercial credit cards by risk rating as of September 30, 2023 and December 31, 2022 (in thousands):

	Commercial
Risk	September 30, 2023		December 31, 2022
Current	$	228,184	$	219,558
Past Due		23,872		11,766
Total	$	252,056	$	231,324

The following table provides a summary of the amortized cost balance by collateral type and risk rating as of September 30, 2023 and December 31, 2022 (in thousands):

	Leases				Other
Risk	September 30, 2023		December 31, 2022		September 30, 2023		December 31, 2022
Non-watch list – Pass	$	1,733	$	1,936	$	255,703	$	303,107
Watch – Pass		—		—		14,686		737
Special Mention		—		—		—		—
Substandard		—		—		25		24
Doubtful		—		—		—		—
Total	$	1,733	$	1,936	$	270,414	$	303,868

Rollforward of Allowance for Credit/Loan Losses by Portfolio Segment

This table provides a rollforward of the allowance for credit losses by portfolio segment for the three and nine months ended September 30, 2023 and September 30, 2022 (in thousands):

	Three Months Ended September 30, 2023
	Commercial and industrial			Specialty lending			Commercial real estate		Consumer real estate			Consumer			Credit cards			Leases and other			Total - Loans			HTM			Total
Allowance for credit losses:
Beginning balance	$	163,810		$	—		$	42,192	$	6,527		$	417		$	7,231		$	1,984		$	222,161		$	2,828		$	224,989
Charge-offs		(1,908	)		(762	)		—		(11	)		(254	)		(2,511	)		—			(5,446	)		—			(5,446	)
Recoveries		445			—			—		6			32			345			—			828			—			828
Provision		(4,129	)		762			3,524		304			303			2,651			504			3,919			58			3,977
Ending balance - ACL	$	158,218		$	—		$	45,716	$	6,826		$	498		$	7,716		$	2,488		$	221,462		$	2,886		$	224,348
Allowance for credit losses on off-balance sheet credit exposures:
Beginning balance	$	3,079		$	186		$	430	$	119		$	12		$	—		$	177		$	4,003		$	85		$	4,088
Provision		1,013			—			30		(2	)		(3	)		—			(17	)		1,021			(21	)		1,000
Ending balance - ACL on off-balance sheet	$	4,092		$	186		$	460	$	117		$	9		$	—		$	160		$	5,024		$	64		$	5,088

	Three Months Ended September 30, 2022
	Commercial and industrial		Specialty lending			Commercial real estate		Consumer real estate		Consumer			Credit cards			Leases and other			Total - Loans			HTM		Total
Allowance for credit losses:
Beginning balance	$	112,942	$	1,133		$	37,240	$	4,565	$	863		$	5,579		$	2,024		$	164,346		$	2,259	$	166,605
Charge-offs		—		—			—		—		(241	)		(1,852	)		—			(2,093	)		—		(2,093	)
Recoveries		29		429			—		11		29			422			—			920			—		920
Provision		20,134		(1,562	)		909		422		(223	)		2,426			(366	)		21,740			260		22,000
Ending balance - ACL	$	133,105	$	—		$	38,149	$	4,998	$	428		$	6,575		$	1,658		$	184,913		$	2,519	$	187,432
Allowance for credit losses on off-balance sheet credit exposures:
Beginning balance	$	2,178	$	186		$	418	$	124	$	13		$	—		$	62		$	2,981		$	107	$	3,088
Provision		—		—			—		—		—			—			—			—			—		—
Ending balance - ACL on off-balance sheet	$	2,178	$	186		$	418	$	124	$	13		$	—		$	62		$	2,981		$	107	$	3,088

	Nine Months Ended September 30, 2023
	Commercial and industrial			Specialty lending			Commercial real estate			Consumer real estate			Consumer			Credit cards			Leases and other		Total - Loans			HTM			Total
Allowance for credit losses:
Beginning balance	$	136,737		$	—		$	39,370		$	6,148		$	494		$	6,866		$	2,221	$	191,836		$	2,407		$	194,243
Charge-offs		(4,727	)		(762	)		(21	)		(1,153	)		(934	)		(6,181	)		—		(13,778	)		—			(13,778	)
Recoveries		3,331			1			21			24			154			1,125			—		4,656			—			4,656
Provision		22,877			761			6,346			1,807			784			5,906			267		38,748			479			39,227
Ending balance - ACL	$	158,218		$	—		$	45,716		$	6,826		$	498		$	7,716		$	2,488	$	221,462		$	2,886		$	224,348
Allowance for credit losses on off-balance sheet credit exposures:
Beginning balance	$	2,178		$	186		$	418		$	124		$	13		$	—		$	62	$	2,981		$	107		$	3,088
Provision		1,914			—			42			(7	)		(4	)		—			98		2,043			(43	)		2,000
Ending balance - ACL on off-balance sheet	$	4,092		$	186		$	460		$	117		$	9		$	—		$	160	$	5,024		$	64		$	5,088

	Nine Months Ended September 30, 2022
	Commercial and industrial			Specialty lending			Commercial real estate			Consumer real estate			Consumer			Credit cards			Leases and other			Total - Loans			HTM		Total
Allowance for credit losses:
Beginning balance	$	123,732		$	1,738		$	56,265		$	3,921		$	845		$	6,075		$	2,195		$	194,771		$	1,940	$	196,711
Charge-offs		(36,217	)		—			—			(57	)		(560	)		(4,785	)		—			(41,619	)		—		(41,619	)
Recoveries		1,419			430			385			121			89			1,496			—			3,940			—		3,940
Provision		44,171			(2,168	)		(18,501	)		1,013			54			3,789			(537	)		27,821			579		28,400
Ending balance - ACL	$	133,105		$	—		$	38,149		$	4,998		$	428		$	6,575		$	1,658		$	184,913		$	2,519	$	187,432
Allowance for credit losses on off-balance sheet credit exposures:
Beginning balance	$	1,739		$	160		$	480		$	106		$	—		$	—		$	15		$	2,500		$	88	$	2,588
Provision		439			26			(62	)		18			13			—			47			481			19		500
Ending balance - ACL on off-balance sheet	$	2,178		$	186		$	418		$	124		$	13		$	—		$	62		$	2,981		$	107	$	3,088

Summary of Amortized Cost Balance of Financial Assets Considered Collateral Dependent

The following tables provide the amortized cost balance of financial assets considered collateral dependent as of September 30, 2023 and December 31, 2022 (in thousands):

	September 30, 2023
Loan Segment and Type	Amortized Cost of Collateral Dependent Assets		Related Allowance for Credit Losses		Amortized Cost of Collateral Dependent Assets with no related Allowance
Commercial and industrial:
Equipment/Accounts Receivable/Inventory	$	9,282	$	610	$	8,673
Agriculture		—		—		—
Total Commercial and industrial		9,282		610		8,673
Specialty lending:
Asset-based lending		15,230		—		15,230
Total Specialty lending		15,230		—		15,230
Commercial real estate:
Owner-occupied		2,201		1,857		344
Non-owner-occupied		—		—		—
Farmland		195		—		195
5+ Multi-family		—		—		—
1-4 Family construction		—		—		—
General construction		95		—		95
Total Commercial real estate		2,491		1,857		634
Consumer real estate:
HELOC		2,296		—		2,296
First lien: 1-4 family		3,315		—		3,315
Junior lien: 1-4 family		95		—		95
Total Consumer real estate		5,706		—		5,706
Consumer:
Revolving line		—		—		—
Auto		20		—		20
Other		17		—		17
Total Consumer		37		—		37
Leases and other:
Leases		—		—		—
Other		—		—		—
Total Leases and other		—		—		—
Total loans	$	32,746	$	2,467	$	30,280

	December 31, 2022
Loan Segment and Type	Amortized Cost of Collateral Dependent Assets		Related Allowance for Credit Losses		Amortized Cost of Collateral Dependent Assets with no related Allowance
Commercial and industrial:
Equipment/Accounts Receivable/Inventory	$	13,972	$	713	$	11,534
Agriculture		—		—		—
Total Commercial and industrial		13,972		713		11,534
Specialty lending:
Asset-based lending		—		—		—
Total Specialty lending		—		—		—
Commercial real estate:
Owner-occupied		2,204		—		2,204
Non-owner-occupied		—		—		—
Farmland		374		—		374
5+ Multi-family		—		—		—
1-4 Family construction		—		—		—
General construction		101		—		101
Total Commercial real estate		2,679		—		2,679
Consumer real estate:
HELOC		2,562		—		2,562
First lien: 1-4 family		2,253		6		1,597
Junior lien: 1-4 family		67		—		67
Total Consumer real estate		4,882		6		4,226
Consumer:
Revolving line		—		—		—
Auto		46		—		46
Other		15		—		15
Total Consumer		61		—		61
Leases and other:
Leases		—		—		—
Other		24		—		24
Total Leases and other		24		—		24
Total loans	$	21,618	$	719	$	18,524