The changes in the allowance for loan and lease losses were as follows:

(In thousands)	Residential Mortgage Loans		Commercial Mortgage Loans		Commercial & Industrial Loans		Construction Loans		Consumer Loans		Total
Quarter ended March 31, 2015	Residential Mortgage Loans		Commercial Mortgage Loans		Commercial & Industrial Loans		Construction Loans		Consumer Loans		Total
Allowance for loan and lease losses:
Beginning balance	$	27,301	$	50,894	$	63,721	$	12,822	$	67,657	$	222,395
Charge-offs		(5,192)		(4,006)		(4,453)		(605)		(17,757)		(32,013)
Recoveries		98		276		558		207		1,573		2,712
Provision		6,475		(2,137)		10,353		1,215		17,064		32,970
Ending balance	$	28,682	$	45,027	$	70,179	$	13,639	$	68,537	$	226,064
Ending balance: specific reserve for
impaired loans	$	14,862	$	13,238	$	24,871	$	3,381	$	5,788	$	62,140
Ending balance: purchased credit-impaired loans	$	-	$	-	$	-	$	-	$	-	$	-
Ending balance: general allowance	$	13,820	$	31,789	$	45,308	$	10,258	$	62,749	$	163,924
Loans held for investment:
Ending balance	$	3,331,620	$	1,649,263	$	2,442,867	$	124,440	$	1,937,182	$	9,485,372
Ending balance: impaired loans	$	429,526	$	224,365	$	226,656	$	37,593	$	36,841	$	954,981
Ending balance: purchased credit-
impaired loans	$	177,601	$	3,279	$	-	$	-	$	234	$	181,114
Ending balance: loans with general allowance	$	2,724,493	$	1,421,619	$	2,216,211	$	86,847	$	1,900,107	$	8,349,277

(In thousands)	Residential Mortgage Loans		Commercial Mortgage Loans		Commercial & Industrial Loans		Construction Loans		Consumer Loans		Total
Quarter ended March 31, 2014	Residential Mortgage Loans		Commercial Mortgage Loans		Commercial & Industrial Loans		Construction Loans		Consumer Loans		Total
Allowance for loan and lease losses:
Beginning balance	$	33,110	$	73,138	$	85,295	$	35,814	$	58,501	$	285,858
Charge-offs		(6,422)		(5,810)		(22,459)		(970)		(18,046)		(53,707)
Recoveries		69		35		663		617		1,328		2,712
Provision		3,751		(851)		16,091		(8,050)		20,974		31,915
Ending balance	$	30,508	$	66,512	$	79,590	$	27,411	$	62,757	$	266,778
Ending balance: specific reserve for
impaired loans	$	17,273	$	29,833	$	19,098	$	15,154	$	3,658	$	85,016
Ending balance: purchased credit-impaired loans	$	-	$	-	$	-	$	-	$	-	$	-
Ending balance: general allowance	$	13,235	$	36,679	$	60,492	$	12,257	$	59,099	$	181,762
Loans held for investment:
Ending balance	$	2,548,101	$	1,846,016	$	2,947,837	$	152,579	$	2,072,252	$	9,566,785
Ending balance: impaired loans	$	419,308	$	219,860	$	151,653	$	58,636	$	29,931	$	879,388
Ending balance: purchased credit-
impaired loans	$	-	$	-	$	-	$	-	$	3,383	$	3,383
Ending balance: loans with general allowance	$	2,128,793	$	1,626,156	$	2,796,184	$	93,943	$	2,038,938	$	8,684,014

During the second quarter of 2014, the Corporation made certain enhancements to the general allowance estimation process for commercial loans, which mainly consisted of the following:

Utilization of longer historical loss periods to better reflect the level of incurred losses in the portfolio. Historical charge-off rates are calculated by the Corporation on a quarterly basis by tracking cumulative charge-offs experienced over a two-year loss period on loans according to their internal risk rating (referred to as “base rate” for the quarter). Prior to the second quarter 2014 enhancements, the Corporation would use the base rate of the current quarter or the average of the last 4 quarters, if greater. During the second quarter of 2014, the Corporation eliminated the use of the “greater of” approach and began to use the base rate average of the last 8 quarters. This change captures a longer historical period that helps mitigate period to period volatility in the loss rates.

Enhancements of the environmental factors adjustment. Prior to the second quarter of 2014 enhancements, these adjustments were applied in the form of basis point additions to the loss ratio based on changes in credit and economic indicators observed in the most recent periods. Beginning in the second quarter of 2014, the resulting factor derived from a set of risk-based ratings and weights assigned to credit and economic indicators over a reasonable period is applied to a developed expected range of historical losses, in order to adjust the base rates. These enhancements result in a framework that can be applied more consistently, by having a more granular analysis that better captures trends in economic conditions and the impact on the Corporation's portfolio.

In addition, the calculation of loss rates for asset classifications with limited or zero loss history was improved to consider these loans' migration experience.

At the date of implementation, the Corporation performed a parallel computation of the general reserve for commercial loans. The enhancements to the general allowance estimation process resulted in a net decrease to the allowance for loan losses of $4.8 million as of the implementation date of May 31, 2014.

During the third quarter of 2014, similar enhancements to the environmental factors adjustment framework were applied to the consumer loans portfolio. The framework was defined for secured and unsecured loans to consider the specific behaviors separately. With respect to the historical charge-off rates, during the third quarter of 2014, the Corporation adopted the utilization of the base rate calculated as the average of the net charge-off ratio for the 12-month period preceding the most recent four quarters. Previously, the base rate was calculated as the average of the last two years' annual net charge-off ratio. The effect of these enhancements on the allowance for consumer loans was immaterial as of the implementation date of August 31, 2014.

As of March 31, 2015, the Corporation maintained a $0.5 million reserve for unfunded loan commitments mainly related to outstanding construction and commercial and industrial loan commitments. The reserve for unfunded loan commitments is an estimate of the losses inherent in off-balance sheet loan commitments to borrowers that are experiencing financial difficulties at the balance sheet date. It is calculated by multiplying an estimated loss factor by an estimated probability of funding, and then by the period-end amounts for unfunded commitments. The reserve for unfunded loan commitments is included as part of accounts payable and other liabilities in the consolidated statement of financial condition.