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Loans Receivable (Tables)
 6 Months Ended
Jun. 30, 2020
Receivables [Abstract]  
Schedule of carrying value of loans receivable
Components of the carrying value of loans receivable were as follows for the periods presented below (in thousands):
June 30, 2020December 31, 2019
Loans receivable, net of unearned income$218,448  $232,344  
Allowance for loan losses(7,900) —  
Loans receivable, net$210,548  $232,344  
The following table reflects the outstanding principal balance and carrying amounts of the non-PCI loans (in thousands):
June 30, 2020December 31, 2019
Carrying ValueUnpaid BalanceCarrying ValueUnpaid Balance
Loans receivable$90,041  $136,175  $86,436  $129,304  
The following table reflects the outstanding principal balance and carrying amounts of the PCI loans (in thousands):
June 30, 2020December 31, 2019
Carrying ValueUnpaid BalanceCarrying ValueUnpaid Balance
Loans receivable$120,507  $308,676  $145,908  $296,627  
Fair value of loans
The following table reflects the fair value of non-PCI and PCI loans as of December 31, 2019, the date of the change-of control (in thousands):
Fair value of non-PCI loans
$86,436  
Fair value of PCI loans
$145,908  
Schedule of rollforward of the accretable yield
The following table presents a rollforward of the accretable yield for the three and six months ended June 30, 2020 (in thousands):
Three Months Ended
June 30, 2020		Six Months Ended
June 30, 2020
Balance, beginning of period$81,529  $89,647  
Accretion(7,427) (14,964) 
Decrease in accretable yield(a)
(7,719) (8,300) 
Balance, end of period$66,383  $66,383  
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(a)Includes changes in the accretable yield due to both transfers from the nonaccretable difference and the impact of changes in the expected timing of cash flows.
Changes in the allowance for loan losses
The changes in the allowance for loan losses for the three and six months ended June 30, 2020 are as follows (in thousands):
Three Months Ended
June 30, 2020		Six Months Ended
June 30, 2020
Beginning balance
$700  $—  
Provision
7,200  7,900  
Charge-offs and other, net
—  —  
Ending balance
$7,900  $7,900