Loans and Allowance for Credit Losses (Tables)

6 Months Ended

Jun. 30, 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 June 30, 2024 and December 31, 2023 (in thousands):

	June 30, 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	$	2,713	$	260	$	5,266	$	8,239	$	10,225,221	$	10,233,460
Specialty lending		—		—		—		—		524,242		524,242
Commercial real estate		1,398		—		628		2,026		9,447,587		9,449,613
Consumer real estate		813		—		7,416		8,229		3,013,059		3,021,288
Consumer		122		1		53		176		158,992		159,168
Credit cards		12,738		5,383		380		18,501		550,767		569,268
Leases and other		—		—		—		—		240,423		240,423
Total loans	$	17,784	$	5,644	$	13,743	$	37,171	$	24,160,291	$	24,197,462

	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 June 30, 2024 and December 31, 2023 (in thousands):

	June 30, 2024
	Nonaccrual Loans		Amortized Cost of Nonaccrual Loans with no related Allowance
Loans
Commercial and industrial	$	5,266	$	5,266
Specialty lending		—		—
Commercial real estate		628		628
Consumer real estate		7,416		7,416
Consumer		53		53
Credit cards		380		380
Leases and other		—		—
Total loans	$	13,743	$	13,743

	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 June 30, 2024 and December 31, 2023, as well as the gross charge-offs by loan class and origination year for the six months ended June 30, 2024 (in thousands):

	June 30, 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	$	782,641	$	1,546,824	$	1,209,935	$	904,950	$	356,949	$	227,748	$	5,044,452	$	514	$	10,074,013
Agriculture		10,867		6,330		4,315		2,766		619		483		125,743		—		151,123
Overdrafts		—		—		—		—		—		—		8,324		—		8,324
Total Commercial and industrial		793,508		1,553,154		1,214,250		907,716		357,568		228,231		5,178,519		514		10,233,460
Current period charge-offs		—		598		36		22		11		327		—		—		994
Specialty lending:
Asset-based lending		5,612		—		9,563		33,655		31,090		—		444,322		—		524,242
Total Specialty lending		5,612		—		9,563		33,655		31,090		—		444,322		—		524,242
Current period charge-offs		—		—		—		—		—		—		—		—		—
Commercial real estate:
Owner-occupied		105,871		270,193		614,370		460,640		315,017		321,826		50,747		—		2,138,664
Non-owner-occupied		312,363		621,502		933,021		762,453		422,244		385,016		32,140		—		3,468,739
Farmland		33,930		49,749		66,826		37,507		190,011		27,872		103,891		8		509,794
5+ Multi-family		72,818		34,695		135,950		210,771		29,219		20,205		8,257		—		511,915
1-4 Family construction		16,957		25,950		62,218		—		—		—		2,640		—		107,765
General construction		160,794		590,556		1,413,608		462,013		4,136		590		81,039		—		2,712,736
Total Commercial real estate		702,733		1,592,645		3,225,993		1,933,384		960,627		755,509		278,714		8		9,449,613
Current period charge-offs		—		—		—		236		—		14		—		—		250
Consumer real estate:
HELOC		—		—		555		120		305		5,189		366,560		963		373,692
First lien: 1-4 family		176,648		389,382		558,875		659,467		528,452		290,962		—		—		2,603,786
Junior lien: 1-4 family		8,576		11,338		11,115		6,373		3,355		2,968		85		—		43,810
Total Consumer real estate		185,224		400,720		570,545		665,960		532,112		299,119		366,645		963		3,021,288
Current period charge-offs		—		1		—		—		—		—		175		—		176
Consumer:
Revolving line		35		—		—		—		—		—		79,465		301		79,801
Auto		5,012		9,386		4,744		2,831		1,345		593		—		—		23,911
Other		2,082		3,511		15,570		25,855		454		872		7,112		—		55,456
Total Consumer		7,129		12,897		20,314		28,686		1,799		1,465		86,577		301		159,168
Current period charge-offs		—		25		38		—		—		2		604		—		669
Credit cards:
Consumer		—		—		—		—		—		—		317,953		—		317,953
Commercial		—		—		—		—		—		—		251,315		—		251,315
Total Credit cards		—		—		—		—		—		—		569,268		—		569,268
Current period charge-offs		—		—		—		—		—		—		7,246		—		7,246
Leases and other:
Leases		—		—		—		—		—		1,681		—		—		1,681
Other		16,743		90,070		59,490		14,715		13,380		11,482		32,862		—		238,742
Total Leases and other		16,743		90,070		59,490		14,715		13,380		13,163		32,862		—		240,423
Current period charge-offs		—		—		—		—		—		—		—		—		—
Total loans	$	1,710,949	$	3,649,486	$	5,100,155	$	3,584,116	$	1,896,576	$	1,297,487	$	6,956,907	$	1,786	$	24,197,462

	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 June 30, 2024 and December 31, 2023 (in thousands):

	June 30, 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	$	707,825	$	1,446,289	$	1,118,254	$	774,479	$	353,615	$	219,411	$	4,748,980	$	457	$	9,369,310
Watch – Pass		24,539		88,891		21,630		114,494		2,906		3,959		91,813		8		348,240
Special Mention		31,449		4,686		64,295		10,226		84		—		100,076		—		210,816
Substandard		18,114		6,958		5,756		5,751		344		4,378		103,583		49		144,933
Doubtful		714		—		—		—		—		—		—		—		714
Total Equipment/Accounts Receivable/Inventory	$	782,641	$	1,546,824	$	1,209,935	$	904,950	$	356,949	$	227,748	$	5,044,452	$	514	$	10,074,013
Agriculture
Non-watch list – Pass	$	3,593	$	6,234	$	2,064	$	2,766	$	619	$	483	$	81,258	$	—	$	97,017
Watch – Pass		—		96		1,564		—		—		—		42,127		—		43,787
Special Mention		—		—		35		—		—		—		1,498		—		1,533
Substandard		7,274		—		652		—		—		—		860		—		8,786
Doubtful		—		—		—		—		—		—		—		—		—
Total Agriculture	$	10,867	$	6,330	$	4,315	$	2,766	$	619	$	483	$	125,743	$	—	$	151,123

	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 June 30, 2024 and December 31, 2023 (in thousands):

	Asset-based lending
Risk	June 30, 2024		December 31, 2023
In-margin	$	524,242	$	498,786
Out-of-margin		—		—
Total	$	524,242	$	498,786

The following tables provide a summary of the amortized cost balance by collateral type and risk rating as of June 30, 2024 and December 31, 2023 (in thousands):

	June 30, 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	$	70,359	$	269,802	$	605,110	$	455,012	$	298,300	$	305,352	$	50,018	$	—	$	2,053,953
Watch – Pass		3,112		—		4,932		2,052		9,794		8,150		—		—		28,040
Special Mention		31,112		—		4,328		3,530		6,916		355		729		—		46,970
Substandard		1,288		391		—		46		7		7,969		—		—		9,701
Doubtful		—		—		—		—		—		—		—		—		—
Total Owner-occupied	$	105,871	$	270,193	$	614,370	$	460,640	$	315,017	$	321,826	$	50,747	$	—	$	2,138,664
Non-owner-occupied
Non-watch list – Pass	$	258,093	$	606,497	$	885,435	$	718,707	$	400,706	$	385,016	$	32,140	$	—	$	3,286,594
Watch – Pass		54,270		15,005		47,586		19,637		21,538		—		—		—		158,036
Special Mention		—		—		—		24,109		—		—		—		—		24,109
Substandard		—		—		—		—		—		—		—		—		—
Doubtful		—		—		—		—		—		—		—		—		—
Total Non-owner-occupied	$	312,363	$	621,502	$	933,021	$	762,453	$	422,244	$	385,016	$	32,140	$	—	$	3,468,739
Farmland
Non-watch list – Pass	$	19,884	$	47,391	$	57,439	$	37,507	$	185,319	$	24,277	$	103,655	$	8	$	475,480
Watch – Pass		93		—		1,460		—		4,220		—		236		—		6,009
Special Mention		—		2,358		425		—		472		3,443		—		—		6,698
Substandard		13,953		—		7,502		—		—		152		—		—		21,607
Doubtful		—		—		—		—		—		—		—		—		—
Total Farmland	$	33,930	$	49,749	$	66,826	$	37,507	$	190,011	$	27,872	$	103,891	$	8	$	509,794
5+ Multi-family
Non-watch list – Pass	$	72,818	$	34,695	$	135,950	$	210,771	$	29,219	$	20,205	$	8,257	$	—	$	511,915
Watch – Pass		—		—		—		—		—		—		—		—		—
Special Mention		—		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—		—
Doubtful		—		—		—		—		—		—		—		—		—
Total 5+ Multi-family	$	72,818	$	34,695	$	135,950	$	210,771	$	29,219	$	20,205	$	8,257	$	—	$	511,915
1-4 Family construction
Non-watch list – Pass	$	16,957	$	25,950	$	62,218	$	—	$	—	$	—	$	2,640	$	—	$	107,765
Watch – Pass		—		—		—		—		—		—		—		—		—
Special Mention		—		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—		—
Doubtful		—		—		—		—		—		—		—		—		—
Total 1-4 Family construction	$	16,957	$	25,950	$	62,218	$	—	$	—	$	—	$	2,640	$	—	$	107,765
General construction
Non-watch list – Pass	$	160,169	$	590,556	$	1,413,608	$	454,042	$	4,136	$	573	$	81,039	$	—	$	2,704,123
Watch – Pass		341		—		—		—		—		6		—		—		347
Special Mention		173		—		—		—		—		—		—		—		173
Substandard		—		—		—		7,971		—		11		—		—		7,982
Doubtful		111		—		—		—		—		—		—		—		111
Total General construction	$	160,794	$	590,556	$	1,413,608	$	462,013	$	4,136	$	590	$	81,039	$	—	$	2,712,736

	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 June 30, 2024 and December 31, 2023 (in thousands):

	June 30, 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	$	—	$	—	$	555	$	120	$	285	$	4,070	$	366,560	$	800	$	372,390
Non-performing		—		—		—		—		20		1,119		—		163		1,302
Total HELOC	$	—	$	—	$	555	$	120	$	305	$	5,189	$	366,560	$	963	$	373,692
First lien: 1-4 family
Performing	$	176,356	$	388,187	$	555,488	$	659,384	$	528,298	$	290,051	$	—	$	—	$	2,597,764
Non-performing		292		1,195		3,387		83		154		911		—		—		6,022
Total First lien: 1-4 family	$	176,648	$	389,382	$	558,875	$	659,467	$	528,452	$	290,962	$	—	$	—	$	2,603,786
Junior lien: 1-4 family
Performing	$	8,576	$	11,318	$	11,084	$	6,373	$	3,355	$	2,926	$	85	$	—	$	43,717
Non-performing		—		20		31		—		—		42		—		—		93
Total Junior lien: 1-4 family	$	8,576	$	11,338	$	11,115	$	6,373	$	3,355	$	2,968	$	85	$	—	$	43,810

	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 June 30, 2024 and December 31, 2023 (in thousands):

	June 30, 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	$	35	$	—	$	—	$	—	$	—	$	—	$	79,465	$	301	$	79,801
Non-performing		—		—		—		—		—		—		—		—		—
Total Revolving line	$	35	$	—	$	—	$	—	$	—	$	—	$	79,465	$	301	$	79,801
Auto
Performing	$	5,012	$	9,386	$	4,715	$	2,820	$	1,345	$	593	$	—	$	—	$	23,871
Non-performing		—		—		29		11		—		—		—		—		40
Total Auto	$	5,012	$	9,386	$	4,744	$	2,831	$	1,345	$	593	$	—	$	—	$	23,911
Other
Performing	$	2,068	$	3,511	$	15,570	$	25,855	$	454	$	872	$	7,112	$	—	$	55,442
Non-performing		14		—		—		—		—		—		—		—		14
Total Other	$	2,082	$	3,511	$	15,570	$	25,855	$	454	$	872	$	7,112	$	—	$	55,456

	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 June 30, 2024 and December 31, 2023 (in thousands):

	Consumer
Risk	June 30, 2024		December 31, 2023
Transactor accounts	$	104,667	$	74,330
Revolver accounts (by credit score):
Less than 600		14,588		7,140
600-619		6,970		3,572
620-639		12,356		5,343
640-659		19,158		9,536
660-679		20,547		9,642
680-699		22,913		11,220
700-719		24,613		13,489
720-739		21,620		12,896
740-759		18,967		12,434
760-779		17,983		12,955
780-799		16,660		11,822
800-819		10,868		7,808
820-839		5,175		4,054
840+		868		854
Total	$	317,953	$	197,095

The following table provides a summary of the amortized cost balance of commercial credit cards by risk rating as of June 30, 2024 and December 31, 2023 (in thousands):

	Commercial
Risk	June 30, 2024		December 31, 2023
Current	$	235,311	$	207,520
Past Due		16,004		19,341
Total	$	251,315	$	226,861

The following table provides a summary of the amortized cost balance by collateral type and risk rating as of June 30, 2024 and December 31, 2023 (in thousands):

	Leases				Other
Risk	June 30, 2024		December 31, 2023		June 30, 2024		December 31, 2023
Non-watch list – Pass	$	1,681	$	1,716	$	237,909	$	285,497
Watch – Pass		—		—		808		14,655
Special Mention		—		—		—		—
Substandard		—		—		25		96
Doubtful		—		—		—		—
Total	$	1,681	$	1,716	$	238,742	$	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 and six months ended June 30, 2024 and June 30, 2023 (in thousands):

	Three Months Ended June 30, 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	$	139,824		$	—		$	66,291	$	3,399		$	531		$	14,557		$	1,557		$	226,159		$	3,820		$	229,979
Charge-offs		(50	)		—			—		(2	)		(261	)		(3,545	)		—			(3,858	)		—			(3,858	)
Recoveries		366			1			—		4			22			609			—			1,002			—			1,002
Provision		10,386			(1	)		2,571		166			340			2,315			87			15,864			(864	)		15,000
Ending balance - ACL	$	150,526		$	—		$	68,862	$	3,567		$	632		$	13,936		$	1,644		$	239,167		$	2,956		$	242,123
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		(1,887	)		(186	)		1,221		(37	)		4			—			(45	)		(930	)		(20	)		(950	)
Ending balance - ACL on off-balance sheet	$	2,205		$	—		$	1,681	$	80		$	13		$	—		$	115		$	4,094		$	44		$	4,138

	Three Months Ended June 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	$	154,484	$	922		$	40,514	$	5,616		$	453		$	6,471		$	2,049		$	210,509		$	2,341		$	212,850
Charge-offs		—		—			—		(21	)		(411	)		(2,066	)		—			(2,498	)		—			(2,498	)
Recoveries		2,098		—			21		5			100			413			—			2,637			—			2,637
Provision		7,228		(922	)		1,657		927			275			2,413			(65	)		11,513			487			12,000
Ending balance - ACL	$	163,810	$	—		$	42,192	$	6,527		$	417		$	7,231		$	1,984		$	222,161		$	2,828		$	224,989
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		901		—			12		(5	)		(1	)		—			115			1,022			(22	)		1,000
Ending balance - ACL on off-balance sheet	$	3,079	$	186		$	430	$	119		$	12		$	—		$	177		$	4,003		$	85		$	4,088

	Six Months Ended June 30, 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		(994	)		—			(250	)		(176	)		(669	)		(7,246	)		—			(9,335	)		—			(9,335	)
Recoveries		1,618			2			—			610			98			1,134			—			3,462			—			3,462
Provision		(5,756	)		(2	)		23,605			(3,808	)		114			12,113			(964	)		25,302			(302	)		25,000
Ending balance - ACL	$	150,526		$	—		$	68,862		$	3,567		$	632		$	13,936		$	1,644		$	239,167		$	2,956		$	242,123
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		(1,887	)		(186	)		1,221			(37	)		4			—			(45	)		(930	)		(20	)		(950	)
Ending balance - ACL on off-balance sheet	$	2,205		$	—		$	1,681		$	80		$	13		$	—		$	115		$	4,094		$	44		$	4,138

	Six Months Ended June 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		(2,819	)		—			(21	)		(1,142	)		(680	)		(3,670	)		—			(8,332	)		—			(8,332	)
Recoveries		2,886			1			21			18			122			780			—			3,828			—			3,828
Provision		27,006			(1	)		2,822			1,503			481			3,255			(237	)		34,829			421			35,250
Ending balance - ACL	$	163,810		$	—		$	42,192		$	6,527		$	417		$	7,231		$	1,984		$	222,161		$	2,828		$	224,989
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		901			—			12			(5	)		(1	)		—			115			1,022			(22	)		1,000
Ending balance - ACL on off-balance sheet	$	3,079		$	186		$	430		$	119		$	12		$	—		$	177		$	4,003		$	85		$	4,088

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 June 30, 2024 and December 31, 2023 (in thousands):

	June 30, 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	$	5,266	$	—	$	5,266
Agriculture		—		—		—
Total Commercial and industrial		5,266		—		5,266
Specialty lending:
Asset-based lending		—		—		—
Total Specialty lending		—		—		—
Commercial real estate:
Owner-occupied		514		—		514
Non-owner-occupied		—		—		—
Farmland		152		—		152
5+ Multi-family		—		—		—
1-4 Family construction		—		—		—
General construction		122		—		122
Total Commercial real estate		788		—		788
Consumer real estate:
HELOC		1,301		—		1,301
First lien: 1-4 family		6,022		—		6,022
Junior lien: 1-4 family		93		—		93
Total Consumer real estate		7,416		—		7,416
Consumer:
Revolving line		—		—		—
Auto		39		—		39
Other		14		—		14
Total Consumer		53		—		53
Leases and other:
Leases		—		—		—
Other		—		—		—
Total Leases and other		—		—		—
Total loans	$	13,523	$	—	$	13,523

	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