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Allowance for Loan and Lease Losses (Tables)
 9 Months Ended
Jun. 30, 2020
Receivables [Abstract]  
Summary of allowances for loan and lease losses
The following tables present the Company’s allowance for loan and lease losses roll forward for the three and nine months ended June 30, 2020 and 2019.
Three Months Ended June 30, 2020Commercial Real EstateAgricultureCommercial Non-Real EstateResidential Real EstateConsumerOtherTotal
(dollars in thousands)
Beginning balance, April 1, 2020$64,414  $29,526  $31,766  $8,356  $777  $1,111  $135,950  
Charge-offs(1,335) (4,250) (3,210) (92) (20) (1,700) (10,607) 
Recoveries121  735  131  48  16  123  1,174  
Provision15,392  3,418  359  229  138  2,065  21,601  
Impairment of ASC 310-30 loans31  —  —  —  9  —  40  
Ending balance, June 30, 2020$78,623  $29,429  $29,046  $8,541  $920  $1,599  $148,158  

Three Months Ended June 30, 2019Commercial Real EstateAgricultureCommercial Non-Real EstateResidential Real EstateConsumerOtherTotal
(dollars in thousands)
Beginning balance, April 1, 2019$15,603  $33,725  $13,049  $4,326  $374  $926  $68,003  
Charge-offs(45) (12,759) (4,608) (182) (18) (357) (17,969) 
Recoveries169  —  79  48  15  124  435  
Provision1,606  15,159  8,567  451  150  267  26,200  
(Improvement) impairment of ASC 310-30 loans(9) —  49  (163) —  —  (123) 
Ending balance, June 30, 2019$17,324  $36,125  $17,136  $4,480  $521  $960  $76,546  

Nine Months Ended June 30, 2020Commercial Real EstateAgricultureCommercial Non-Real EstateResidential Real EstateConsumerOtherTotal
(dollars in thousands)
Beginning balance, October 1, 2019$16,827  $30,819  $17,567  $4,095  $427  $1,039  $70,774  
Charge-offs(2,789) (13,378) (8,269) (379) (65) (2,760) (27,640) 
Recoveries355  2,143  303  360  64  260  3,485  
Provision64,249  10,110  19,445  4,023  464  3,060  101,351  
(Improvement) impairment of ASC 310-30 loans(19) (265) —  442  30  —  188  
Ending balance, June 30, 2020$78,623  $29,429  $29,046  $8,541  $920  $1,599  $148,158  

Nine Months Ended June 30, 2019Commercial Real EstateAgricultureCommercial Non-Real EstateResidential Real EstateConsumerOtherTotal
(dollars in thousands)
Beginning balance, October 1, 2018$16,777  $28,121  $13,610  $4,749  $257  $1,026  $64,540  
Charge-offs(990) (19,704) (6,079) (824) (351) (751) (28,699) 
Recoveries428  274  306  335  143  254  1,740  
Provision1,537  27,434  9,250  82  472  431  39,206  
(Improvement) impairment of ASC 310-30 loans(428) —  49  138  —  —  (241) 
Ending balance, June 30, 2019$17,324  $36,125  $17,136  $4,480  $521  $960  $76,546  
The following tables provide details regarding the allowance for loan and lease losses and balance by type of allowance as of June 30, 2020 and September 30, 2019. These tables are presented net of unamortized discount on acquired loans and excludes loans of $735.4 million measured at fair value, loans held for sale of $12.8 million, and guaranteed loans of $858.7 million for June 30, 2020 and loans measured at fair value of $813.0 million, loans held for sale of $7.4 million, and guaranteed loans of $145.9 million for September 30, 2019.
As of June 30, 2020Commercial Real EstateAgricultureCommercial Non-Real EstateResidential Real EstateConsumerOtherTotal
(dollars in thousands)
Allowance for loan and lease losses
Individually evaluated for impairment$18,993  $10,835  $9,846  $2,101  $32  $—  $41,807  
Collectively evaluated for impairment59,489  18,594  19,171  5,946  858  1,599  105,657  
ASC 310-30 loans141  —  29  494  30  —  694  
Total allowance$78,623  $29,429  $29,046  $8,541  $920  $1,599  $148,158  
Financing Receivables
Individually evaluated for impairment$173,064  $348,133  $101,142  $10,902  $107  $—  $633,348  
Collectively evaluated for impairment4,622,868  1,280,973  1,246,654  809,258  60,880  34,713  8,055,346  
ASC 310-30 loans20,903  3,086  136  27,210  340  —  51,675  
Loans Outstanding$4,816,835  $1,632,192  $1,347,932  $847,370  $61,327  $34,713  $8,740,369  

As of September 30, 2019Commercial Real EstateAgricultureCommercial Non-Real EstateResidential Real EstateConsumerOtherTotal
(dollars in thousands)
Allowance for loan and lease losses
Individually evaluated for impairment$4,159  $8,234  $6,062  $1,795  $97  $—  $20,347  
Collectively evaluated for impairment12,509  22,320  11,476  2,188  330  1,039  49,862  
ASC 310-30 loans159  265  29  112  —  —  565  
Total allowance$16,827  $30,819  $17,567  $4,095  $427  $1,039  $70,774  
Financing Receivables
Individually evaluated for impairment$54,275  $329,479  $42,910  $7,119  $208  $—  $433,991  
Collectively evaluated for impairment4,418,611  1,501,164  1,480,949  763,645  51,112  47,541  8,263,022  
ASC 310-30 loans22,124  2,756  221  30,280  438  —  55,819  
Loans Outstanding$4,495,010  $1,833,399  $1,524,080  $801,044  $51,758  $47,541  $8,752,832