Loans and Allowance for Credit Losses (Tables)

3 Months Ended

Mar. 31, 2024

Receivables [Abstract]

Summary of Loan Classes and Aging of Past Due Loans

The following tables provide a summary of loan classes and an aging of past due loans at March 31, 2024 and December 31, 2023 (in thousands):

	March 31, 2024
	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	$	2,869	$	—	$	5,634	$	8,503	$	9,931,984	$	9,940,487
Specialty lending		—		—		—		—		508,162		508,162
Commercial real estate		1,901		—		5,831		7,732		9,277,433		9,285,165
Consumer real estate		2,405		—		5,994		8,399		2,964,332		2,972,731
Consumer		73		21		29		123		146,479		146,602
Credit cards		8,161		3,055		268		11,484		527,014		538,498
Leases and other		—		—		—		—		246,004		246,004
Total loans	$	15,409	$	3,076	$	17,756	$	36,241	$	23,601,408	$	23,637,649

	December 31, 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	$	2,851	$	—	$	7,033	$	9,884	$	9,920,045	$	9,929,929
Specialty lending		—		—		—		—		498,786		498,786
Commercial real estate		1,848		—		737		2,585		8,891,341		8,893,926
Consumer real estate		1,137		—		5,058		6,195		2,954,437		2,960,632
Consumer		104		55		28		187		163,104		163,291
Credit cards		5,343		3,056		285		8,684		415,272		423,956
Leases and other		—		—		71		71		301,893		301,964
Total loans	$	11,283	$	3,111	$	13,212	$	27,606	$	23,144,878	$	23,172,484

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 March 31, 2024 and December 31, 2023 (in thousands):

	March 31, 2024
	Nonaccrual Loans		Amortized Cost of Nonaccrual Loans with no related Allowance
Loans
Commercial and industrial	$	5,634	$	5,634
Specialty lending		—		—
Commercial real estate		5,831		5,831
Consumer real estate		5,994		5,994
Consumer		29		29
Credit cards		268		268
Leases and other		—		—
Total loans	$	17,756	$	17,756

	December 31, 2023
	Nonaccrual Loans		Amortized Cost of Nonaccrual Loans with no related Allowance
Loans
Commercial and industrial	$	7,033	$	7,033
Specialty lending		—		—
Commercial real estate		737		737
Consumer real estate		5,058		5,058
Consumer		28		28
Credit cards		285		285
Leases and other		71		71
Total loans	$	13,212	$	13,212

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 March 31, 2024 and December 31, 2023, as well as the gross charge-offs by loan class and origination year for the three months ended March 31, 2024 (in thousands):

	March 31, 2024
	Amortized Cost Basis by Origination Year - Term Loans
Loan Segment and Type	2024		2023		2022		2021		2020		Prior		Amortized Cost - Revolving Loans		Amortized Cost - Revolving Loans Converted to Term Loans		Total
Commercial and industrial:
Equipment/Accounts Receivable/Inventory	$	257,186	$	1,684,615	$	1,375,494	$	1,049,875	$	373,261	$	274,811	$	4,737,704	$	408	$	9,753,354
Agriculture		6,927		7,519		5,609		3,316		693		540		143,642		7,274		175,520
Overdrafts		—		—		—		—		—		—		11,613		—		11,613
Total Commercial and industrial		264,113		1,692,134		1,381,103		1,053,191		373,954		275,351		4,892,959		7,682		9,940,487
Current period charge-offs		—		598		—		8		11		327		—		—		944
Specialty lending:
Asset-based lending		14,141		13,533		10,331		34,736		31,290		—		404,131		—		508,162
Total Specialty lending		14,141		13,533		10,331		34,736		31,290		—		404,131		—		508,162
Current period charge-offs		—		—		—		—		—		—		—		—		—
Commercial real estate:
Owner-occupied		48,724		266,348		609,531		469,382		325,902		344,334		30,906		—		2,095,127
Non-owner-occupied		270,265		552,649		1,051,353		777,159		444,898		418,491		32,083		—		3,546,898
Farmland		22,535		49,775		68,886		38,529		192,403		33,790		101,511		—		507,429
5+ Multi-family		70,128		34,705		36,595		247,624		29,640		21,232		8,780		—		448,704
1-4 Family construction		7,057		35,839		55,749		—		—		—		3,165		—		101,810
General construction		78,163		556,480		1,397,447		470,547		4,178		735		77,647		—		2,585,197
Total Commercial real estate		496,872		1,495,796		3,219,561		2,003,241		997,021		818,582		254,092		—		9,285,165
Current period charge-offs		—		—		—		236		—		14		—		—		250
Consumer real estate:
HELOC		33		—		706		120		483		5,039		355,776		1,308		363,465
First lien: 1-4 family		61,498		410,308		573,518		668,179		537,918		314,400		—		—		2,565,821
Junior lien: 1-4 family		6,605		11,582		11,687		6,661		3,599		3,226		85		—		43,445
Total Consumer real estate		68,136		421,890		585,911		674,960		542,000		322,665		355,861		1,308		2,972,731
Current period charge-offs		—		—		—		—		—		—		174		—		174
Consumer:
Revolving line		—		41		—		—		—		—		61,062		377		61,480
Auto		2,170		10,293		5,302		3,342		1,767		866		—		—		23,740
Other		1,246		4,146		21,089		26,015		508		913		7,465		—		61,382
Total Consumer		3,416		14,480		26,391		29,357		2,275		1,779		68,527		377		146,602
Current period charge-offs		—		12		3		—		—		—		393		—		408
Credit cards:
Consumer		—		—		—		—		—		—		295,307		—		295,307
Commercial		—		—		—		—		—		—		243,191		—		243,191
Total Credit cards		—		—		—		—		—		—		538,498		—		538,498
Current period charge-offs		—		—		—		—		—		—		3,701		—		3,701
Leases and other:
Leases		—		—		—		—		—		1,699		—		—		1,699
Other		3,681		90,411		64,714		15,833		16,326		14,342		38,998		—		244,305
Total Leases and other		3,681		90,411		64,714		15,833		16,326		16,041		38,998		—		246,004
Current period charge-offs		—		—		—		—		—		—		—		—		—
Total loans	$	850,359	$	3,728,244	$	5,288,011	$	3,811,318	$	1,962,866	$	1,434,418	$	6,553,066	$	9,367	$	23,637,649

	December 31, 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	$	1,787,301	$	1,486,609	$	1,123,732	$	412,276	$	202,827	$	97,130	$	4,615,872	$	6,336	$	9,732,083
Agriculture		13,934		5,840		3,785		920		477		239		169,173		—		194,368
Overdrafts		—		—		—		—		—		—		3,478		—		3,478
Total Commercial and industrial		1,801,235		1,492,449		1,127,517		413,196		203,304		97,369		4,788,523		6,336		9,929,929
Specialty lending:
Asset-based lending		13,938		16,103		35,466		32,229		—		—		401,050		—		498,786
Total Specialty lending		13,938		16,103		35,466		32,229		—		—		401,050		—		498,786
Commercial real estate:
Owner-occupied		276,284		629,514		499,020		335,133		152,539		215,373		30,842		—		2,138,705
Non-owner-occupied		556,369		901,614		849,496		449,547		293,531		185,679		36,313		—		3,272,549
Farmland		75,418		71,087		39,128		195,750		15,608		19,700		89,291		—		505,982
5+ Multi-family		34,714		27,668		240,724		29,840		16,861		4,982		9,274		—		364,063
1-4 Family construction		49,327		51,360		—		—		—		—		3,286		3,394		107,367
General construction		574,661		1,340,152		515,289		4,220		636		130		70,172		—		2,505,260
Total Commercial real estate		1,566,773		3,021,395		2,143,657		1,014,490		479,175		425,864		239,178		3,394		8,893,926
Consumer real estate:
HELOC		150		650		—		497		82		4,958		355,105		1,364		362,806
First lien: 1-4 family		419,312		585,401		682,008		548,859		158,228		165,197		2		—		2,559,007
Junior lien: 1-4 family		12,117		11,943		6,861		3,927		2,117		1,769		85		—		38,819
Total Consumer real estate		431,579		597,994		688,869		553,283		160,427		171,924		355,192		1,364		2,960,632
Consumer:
Revolving line		48		—		—		—		—		—		56,272		—		56,320
Auto		11,509		6,013		3,922		2,170		1,088		158		—		—		24,860
Other		4,853		22,147		26,125		574		365		1,243		26,804		—		82,111
Total Consumer		16,410		28,160		30,047		2,744		1,453		1,401		83,076		—		163,291
Credit cards:
Consumer		—		—		—		—		—		—		197,095		—		197,095
Commercial		—		—		—		—		—		—		226,861		—		226,861
Total Credit cards		—		—		—		—		—		—		423,956		—		423,956
Leases and other:
Leases		—		—		—		—		610		1,106		—		—		1,716
Other		100,484		95,909		16,968		16,949		1,620		13,966		54,352		—		300,248
Total Leases and other		100,484		95,909		16,968		16,949		2,230		15,072		54,352		—		301,964
Total loans	$	3,930,419	$	5,252,010	$	4,042,524	$	2,032,891	$	846,589	$	711,630	$	6,345,327	$	11,094	$	23,172,484

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 March 31, 2024 and December 31, 2023 (in thousands):

	March 31, 2024
	Amortized Cost Basis by Origination Year - Term Loans
Risk by Collateral	2024		2023		2022		2021		2020		Prior		Amortized Cost - Revolving Loans		Amortized Cost - Revolving Loans Converted to Term Loans		Total
Equipment/Accounts Receivable/Inventory
Non-watch list – Pass	$	215,828	$	1,590,835	$	1,269,887	$	912,313	$	367,545	$	261,307	$	4,361,055	$	14	$	8,978,784
Watch – Pass		1,055		80,053		75,515		120,853		5,104		9,506		144,868		—		436,954
Special Mention		32,147		4,789		12,301		11,746		550		—		124,866		—		186,399
Substandard		7,206		8,938		17,791		4,963		62		3,998		106,915		394		150,267
Doubtful		950		—		—		—		—		—		—		—		950
Total Equipment/Accounts Receivable/Inventory	$	257,186	$	1,684,615	$	1,375,494	$	1,049,875	$	373,261	$	274,811	$	4,737,704	$	408	$	9,753,354
Agriculture
Non-watch list – Pass	$	6,677	$	7,519	$	4,906	$	3,316	$	693	$	540	$	85,094	$	—	$	108,745
Watch – Pass		—		—		—		—		—		—		55,823		—		55,823
Special Mention		250		—		51		—		—		—		1,523		—		1,824
Substandard		—		—		652		—		—		—		1,202		7,274		9,128
Doubtful		—		—		—		—		—		—		—		—		—
Total Agriculture	$	6,927	$	7,519	$	5,609	$	3,316	$	693	$	540	$	143,642	$	7,274	$	175,520

	December 31, 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	$	1,728,443	$	1,381,481	$	1,059,277	$	402,632	$	184,561	$	92,979	$	4,242,095	$	6,194	$	9,097,662
Watch – Pass		38,940		81,233		55,928		8,809		9,620		1,627		230,990		49		427,196
Special Mention		3,000		17,857		5,186		214		—		—		39,059		—		65,316
Substandard		15,708		6,038		3,341		621		8,646		2,524		103,728		93		140,699
Doubtful		1,210		—		—		—		—		—		—		—		1,210
Total Equipment/Accounts Receivable/Inventory	$	1,787,301	$	1,486,609	$	1,123,732	$	412,276	$	202,827	$	97,130	$	4,615,872	$	6,336	$	9,732,083
Agriculture
Non-watch list – Pass	$	13,934	$	5,122	$	3,785	$	839	$	477	$	239	$	159,565	$	—	$	183,961
Watch – Pass		—		—		—		—		—		—		—		—		—
Special Mention		—		66		—		—		—		—		1,236		—		1,302
Substandard		—		652		—		81		—		—		8,372		—		9,105
Doubtful		—		—		—		—		—		—		—		—		—
Total Agriculture	$	13,934	$	5,840	$	3,785	$	920	$	477	$	239	$	169,173	$	—	$	194,368

The following table provides a summary of the amortized cost balance by risk rating for asset-based loans as of March 31, 2024 and December 31, 2023 (in thousands):

	Asset-based lending
Risk	March 31, 2024		December 31, 2023
In-margin	$	508,162	$	498,786
Out-of-margin		—		—
Total	$	508,162	$	498,786

The following tables provide a summary of the amortized cost balance by collateral type and risk rating as of March 31, 2024 and December 31, 2023 (in thousands):

	March 31, 2024
	Amortized Cost Basis by Origination Year - Term Loans
Risk by Collateral	2024		2023		2022		2021		2020		Prior		Amortized Cost - Revolving Loans		Amortized Cost - Revolving Loans Converted to Term Loans		Total
Owner-occupied
Non-watch list – Pass	$	33,581	$	262,933	$	599,301	$	441,770	$	306,431	$	318,666	$	30,177	$	—	$	1,992,859
Watch – Pass		2,501		935		5,845		23,999		12,205		11,865		—		—		57,350
Special Mention		9,188		2,082		4,385		3,560		7,256		9,302		729		—		36,502
Substandard		3,454		398		—		53		10		4,501		—		—		8,416
Doubtful		—		—		—		—		—		—		—		—		—
Total Owner-occupied	$	48,724	$	266,348	$	609,531	$	469,382	$	325,902	$	344,334	$	30,906	$	—	$	2,095,127
Non-owner-occupied
Non-watch list – Pass	$	215,922	$	532,516	$	984,119	$	702,919	$	423,131	$	384,899	$	32,083	$	—	$	3,275,589
Watch – Pass		54,343		15,020		67,234		49,984		21,767		33,592		—		—		241,940
Special Mention		—		—		—		24,256		—		—		—		—		24,256
Substandard		—		5,113		—		—		—		—		—		—		5,113
Doubtful		—		—		—		—		—		—		—		—		—
Total Non-owner-occupied	$	270,265	$	552,649	$	1,051,353	$	777,159	$	444,898	$	418,491	$	32,083	$	—	$	3,546,898
Farmland
Non-watch list – Pass	$	4,411	$	46,855	$	60,182	$	38,206	$	191,910	$	29,667	$	101,491	$	—	$	472,722
Watch – Pass		94		—		273		—		—		—		20		—		387
Special Mention		—		2,357		429		—		493		3,443		—		—		6,722
Substandard		18,030		563		8,002		323		—		680		—		—		27,598
Doubtful		—		—		—		—		—		—		—		—		—
Total Farmland	$	22,535	$	49,775	$	68,886	$	38,529	$	192,403	$	33,790	$	101,511	$	—	$	507,429
5+ Multi-family
Non-watch list – Pass	$	70,128	$	34,705	$	36,595	$	247,624	$	29,640	$	21,232	$	8,780	$	—	$	448,704
Watch – Pass		—		—		—		—		—		—		—		—		—
Special Mention		—		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—		—
Doubtful		—		—		—		—		—		—		—		—		—
Total 5+ Multi-family	$	70,128	$	34,705	$	36,595	$	247,624	$	29,640	$	21,232	$	8,780	$	—	$	448,704
1-4 Family construction
Non-watch list – Pass	$	7,057	$	35,839	$	55,749	$	—	$	—	$	—	$	3,165	$	—	$	101,810
Watch – Pass		—		—		—		—		—		—		—		—		—
Special Mention		—		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—		—
Doubtful		—		—		—		—		—		—		—		—		—
Total 1-4 Family construction	$	7,057	$	35,839	$	55,749	$	—	$	—	$	—	$	3,165	$	—	$	101,810
General construction
Non-watch list – Pass	$	77,822	$	554,829	$	1,397,447	$	462,556	$	4,178	$	714	$	77,647	$	—	$	2,575,193
Watch – Pass		341		1,361		—		—		—		9		—		—		1,711
Special Mention		—		177		—		—		—		—		—		—		177
Substandard		—		—		—		7,991		—		12		—		—		8,003
Doubtful		—		113		—		—		—		—		—		—		113
Total General construction	$	78,163	$	556,480	$	1,397,447	$	470,547	$	4,178	$	735	$	77,647	$	—	$	2,585,197

	December 31, 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	$	269,735	$	607,418	$	461,179	$	319,610	$	130,428	$	209,707	$	30,113	$	—	$	2,028,190
Watch – Pass		2,105		18,701		24,164		8,769		15,547		4,324		—		—		73,610
Special Mention		—		1,609		12,911		6,741		4,015		—		729		—		26,005
Substandard		4,444		1,786		766		13		2,549		1,342		—		—		10,900
Doubtful		—		—		—		—		—		—		—		—		—
Total Owner-occupied	$	276,284	$	629,514	$	499,020	$	335,133	$	152,539	$	215,373	$	30,842	$	—	$	2,138,705
Non-owner-occupied
Non-watch list – Pass	$	481,902	$	798,936	$	773,032	$	449,547	$	217,240	$	175,924	$	36,313	$	—	$	2,932,894
Watch – Pass		49,933		102,678		51,402		—		76,291		9,755		—		—		290,059
Special Mention		24,534		—		24,404		—		—		—		—		—		48,938
Substandard		—		—		658		—		—		—		—		—		658
Doubtful		—		—		—		—		—		—		—		—		—
Total Non-owner-occupied	$	556,369	$	901,614	$	849,496	$	449,547	$	293,531	$	185,679	$	36,313	$	—	$	3,272,549
Farmland
Non-watch list – Pass	$	48,615	$	62,321	$	38,681	$	195,234	$	11,735	$	19,168	$	89,241	$	—	$	464,995
Watch – Pass		—		273		125		—		—		—		50		—		448
Special Mention		2,358		428		—		493		3,627		—		—		—		6,906
Substandard		24,445		8,065		322		23		246		532		—		—		33,633
Doubtful		—		—		—		—		—		—		—		—		—
Total Farmland	$	75,418	$	71,087	$	39,128	$	195,750	$	15,608	$	19,700	$	89,291	$	—	$	505,982
5+ Multi-family
Non-watch list – Pass	$	34,714	$	27,668	$	240,724	$	29,840	$	16,861	$	4,982	$	9,274	$	—	$	364,063
Watch – Pass		—		—		—		—		—		—		—		—		—
Special Mention		—		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—		—
Doubtful		—		—		—		—		—		—		—		—		—
Total 5+ Multi-family	$	34,714	$	27,668	$	240,724	$	29,840	$	16,861	$	4,982	$	9,274	$	—	$	364,063
1-4 Family construction
Non-watch list – Pass	$	49,327	$	51,360	$	—	$	—	$	—	$	—	$	3,286	$	3,394	$	107,367
Watch – Pass		—		—		—		—		—		—		—		—		—
Special Mention		—		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—		—
Doubtful		—		—		—		—		—		—		—		—		—
Total 1-4 Family construction	$	49,327	$	51,360	$	—	$	—	$	—	$	—	$	3,286	$	3,394	$	107,367
General construction
Non-watch list – Pass	$	572,847	$	1,340,152	$	507,276	$	4,220	$	625	$	117	$	70,172	$	—	$	2,495,409
Watch – Pass		1,554		—		—		—		11		—		—		—		1,565
Special Mention		180		—		—		—		—		—		—		—		180
Substandard		—		—		8,013		—		—		13		—		—		8,026
Doubtful		80		—		—		—		—		—		—		—		80
Total General construction	$	574,661	$	1,340,152	$	515,289	$	4,220	$	636	$	130	$	70,172	$	—	$	2,505,260

The following tables provide a summary of the amortized cost balance by collateral type and risk rating as of March 31, 2024 and December 31, 2023 (in thousands):

	March 31, 2024
	Amortized Cost Basis by Origination Year - Term Loans
Risk by Collateral	2024		2023		2022		2021		2020		Prior		Amortized Cost - Revolving Loans		Amortized Cost - Revolving Loans Converted to Term Loans		Total
HELOC
Performing	$	33	$	—	$	562	$	120	$	452	$	3,876	$	355,776	$	1,173	$	361,992
Non-performing		—		—		144		—		31		1,163		—		135		1,473
Total HELOC	$	33	$	—	$	706	$	120	$	483	$	5,039	$	355,776	$	1,308	$	363,465
First lien: 1-4 family
Performing	$	61,498	$	409,566	$	571,012	$	668,095	$	537,799	$	313,427	$	—	$	—	$	2,561,397
Non-performing		—		742		2,506		84		119		973		—		—		4,424
Total First lien: 1-4 family	$	61,498	$	410,308	$	573,518	$	668,179	$	537,918	$	314,400	$	—	$	—	$	2,565,821
Junior lien: 1-4 family
Performing	$	6,605	$	11,561	$	11,656	$	6,661	$	3,599	$	3,181	$	85	$	—	$	43,348
Non-performing		—		21		31		—		—		45		—		—		97
Total Junior lien: 1-4 family	$	6,605	$	11,582	$	11,687	$	6,661	$	3,599	$	3,226	$	85	$	—	$	43,445

	December 31, 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	$	150	$	579	$	—	$	466	$	82	$	3,737	$	355,047	$	1,308	$	361,369
Non-performing		—		71		—		31		—		1,221		58		56		1,437
Total HELOC	$	150	$	650	$	—	$	497	$	82	$	4,958	$	355,105	$	1,364	$	362,806
First lien: 1-4 family
Performing	$	418,766	$	583,711	$	681,921	$	548,736	$	158,037	$	164,315	$	2	$	—	$	2,555,488
Non-performing		546		1,690		87		123		191		882		—		—		3,519
Total First lien: 1-4 family	$	419,312	$	585,401	$	682,008	$	548,859	$	158,228	$	165,197	$	2	$	—	$	2,559,007
Junior lien: 1-4 family
Performing	$	12,094	$	11,911	$	6,861	$	3,927	$	2,117	$	1,722	$	85	$	—	$	38,717
Non-performing		23		32		—		—		—		47		—		—		102
Total Junior lien: 1-4 family	$	12,117	$	11,943	$	6,861	$	3,927	$	2,117	$	1,769	$	85	$	—	$	38,819

The following tables provide a summary of the amortized cost balance by collateral type and risk rating as of March 31, 2024 and December 31, 2023 (in thousands):

	March 31, 2024
	Amortized Cost Basis by Origination Year - Term Loans
Risk by Collateral	2024		2023		2022		2021		2020		Prior		Amortized Cost - Revolving Loans		Amortized Cost - Revolving Loans Converted to Term Loans		Total
Revolving line
Performing	$	—	$	41	$	—	$	—	$	—	$	—	$	61,062	$	377	$	61,480
Non-performing		—		—		—		—		—		—		—		—		—
Total Revolving line	$	—	$	41	$	—	$	—	$	—	$	—	$	61,062	$	377	$	61,480
Auto
Performing	$	2,170	$	10,293	$	5,302	$	3,329	$	1,767	$	864	$	—	$	—	$	23,725
Non-performing		—		—		—		13		—		2		—		—		15
Total Auto	$	2,170	$	10,293	$	5,302	$	3,342	$	1,767	$	866	$	—	$	—	$	23,740
Other
Performing	$	1,246	$	4,146	$	21,075	$	26,015	$	508	$	913	$	7,465	$	—	$	61,368
Non-performing		—		—		14		—		—		—		—		—		14
Total Other	$	1,246	$	4,146	$	21,089	$	26,015	$	508	$	913	$	7,465	$	—	$	61,382

	December 31, 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	$	48	$	—	$	—	$	—	$	—	$	—	$	56,272	$	—	$	56,320
Non-performing		—		—		—		—		—		—		—		—		—
Total Revolving line	$	48	$	—	$	—	$	—	$	—	$	—	$	56,272	$	—	$	56,320
Auto
Performing	$	11,509	$	6,013	$	3,908	$	2,170	$	1,088	$	158	$	—	$	—	$	24,846
Non-performing		—		—		14		—		—		—		—		—		14
Total Auto	$	11,509	$	6,013	$	3,922	$	2,170	$	1,088	$	158	$	—	$	—	$	24,860
Other
Performing	$	4,853	$	22,133	$	26,125	$	574	$	365	$	1,243	$	26,804	$	—	$	82,097
Non-performing		—		14		—		—		—		—		—		—		14
Total Other	$	4,853	$	22,147	$	26,125	$	574	$	365	$	1,243	$	26,804	$	—	$	82,111

The following table provides a summary of the amortized cost balance of consumer credit cards by risk rating as of March 31, 2024 and December 31, 2023 (in thousands):

	Consumer
Risk	March 31, 2024		December 31, 2023
Transactor accounts	$	98,728	$	74,330
Revolver accounts (by credit score):
Less than 600		12,020		7,140
600-619		6,165		3,572
620-639		11,190		5,343
640-659		17,535		9,536
660-679		18,632		9,642
680-699		21,333		11,220
700-719		22,936		13,489
720-739		20,180		12,896
740-759		17,982		12,434
760-779		17,199		12,955
780-799		15,921		11,822
800-819		9,848		7,808
820-839		4,623		4,054
840+		1,015		854
Total	$	295,307	$	197,095

The following table provides a summary of the amortized cost balance of commercial credit cards by risk rating as of March 31, 2024 and December 31, 2023 (in thousands):

	Commercial
Risk	March 31, 2024		December 31, 2023
Current	$	223,096	$	207,520
Past Due		20,095		19,341
Total	$	243,191	$	226,861

The following table provides a summary of the amortized cost balance by collateral type and risk rating as of March 31, 2024 and December 31, 2023 (in thousands):

	Leases				Other
Risk	March 31, 2024		December 31, 2023		March 31, 2024		December 31, 2023
Non-watch list – Pass	$	1,699	$	1,716	$	243,484	$	285,497
Watch – Pass		—		—		796		14,655
Special Mention		—		—		—		—
Substandard		—		—		25		96
Doubtful		—		—		—		—
Total	$	1,699	$	1,716	$	244,305	$	300,248

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 months ended March 31, 2024 and March 31, 2023 (in thousands):

	Three Months Ended March 31, 2024
	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	$	155,658		$	—		$	45,507		$	6,941		$	1,089		$	7,935		$	2,608		$	219,738		$	3,258	$	222,996
Charge-offs		(944	)		—			(250	)		(174	)		(408	)		(3,701	)		—			(5,477	)		—		(5,477	)
Recoveries		1,252			1			—			606			76			525			—			2,460			—		2,460
Provision		(16,142	)		(1	)		21,034			(3,974	)		(226	)		9,798			(1,051	)		9,438			562		10,000
Ending balance - ACL	$	139,824		$	—		$	66,291		$	3,399		$	531		$	14,557		$	1,557		$	226,159		$	3,820	$	229,979
Allowance for credit losses on off-balance sheet credit exposures:
Beginning balance	$	4,092		$	186		$	460		$	117		$	9		$	—		$	160		$	5,024		$	64	$	5,088
Provision		—			—			—			—			—			—			—			—			—		—
Ending balance - ACL on off-balance sheet	$	4,092		$	186		$	460		$	117		$	9		$	—		$	160		$	5,024		$	64	$	5,088

	Three Months Ended March 31, 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		(2,819	)		—		(21	)		(1,121	)		(269	)		(1,604	)		—			(5,834	)		—			(5,834	)
Recoveries		788			1		—			13			22			367			—			1,191			—			1,191
Provision		19,778			921		1,165			576			206			842			(172	)		23,316			(66	)		23,250
Ending balance - ACL	$	154,484		$	922	$	40,514		$	5,616		$	453		$	6,471		$	2,049		$	210,509		$	2,341		$	212,850
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

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 March 31, 2024 and December 31, 2023 (in thousands):

	March 31, 2024
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	$	5,634	$	—	$	5,634
Agriculture		—		—		—
Total Commercial and industrial		5,634		—		5,634
Specialty lending:
Asset-based lending		—		—		—
Total Specialty lending		—		—		—
Commercial real estate:
Owner-occupied		604		—		604
Non-owner-occupied		5,112		—		5,112
Farmland		152		—		152
5+ Multi-family		—		—		—
1-4 Family construction		—		—		—
General construction		125		—		125
Total Commercial real estate		5,993		—		5,993
Consumer real estate:
HELOC		1,473		—		1,473
First lien: 1-4 family		4,424		—		4,424
Junior lien: 1-4 family		97		—		97
Total Consumer real estate		5,994		—		5,994
Consumer:
Revolving line		—		—		—
Auto		15		—		15
Other		14		—		14
Total Consumer		29		—		29
Leases and other:
Leases		—		—		—
Other		—		—		—
Total Leases and other		—		—		—
Total loans	$	17,650	$	—	$	17,650

	December 31, 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	$	7,033	$	—	$	7,033
Agriculture		—		—		—
Total Commercial and industrial		7,033		—		7,033
Specialty lending:
Asset-based lending		—		—		—
Total Specialty lending		—		—		—
Commercial real estate:
Owner-occupied		632		—		632
Non-owner-occupied		—		—		—
Farmland		175		—		175
5+ Multi-family		—		—		—
1-4 Family construction		—		—		—
General construction		93		—		93
Total Commercial real estate		900		—		900
Consumer real estate:
HELOC		1,437		—		1,437
First lien: 1-4 family		3,519		—		3,519
Junior lien: 1-4 family		102		—		102
Total Consumer real estate		5,058		—		5,058
Consumer:
Revolving line		—		—		—
Auto		14		—		14
Other		14		—		14
Total Consumer		28		—		28
Leases and other:
Leases		—		—		—
Other		71		—		71
Total Leases and other		71		—		71
Total loans	$	13,090	$	—	$	13,090