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Accounting for Certain Loans Acquired with Deteriorated Credit Quality (Tables)
 12 Months Ended
Sep. 30, 2020
Receivables [Abstract]  
Troubled debt restructurings on financing receivables
The re-assessment of purchased credit impaired loans resulted in the following changes in the accretable yield during the fiscal years ended September 30, 2020, 2019 and 2018.
Fiscal Years Ended September 30,
202020192018
(dollars in thousands)
Balance, beginning of period$26,047 $34,973 $44,131 
Accretion(6,869)(9,202)(13,193)
Reclassification (to) from nonaccretable difference(3,790)276 4,035 
Balance, end of period$15,388 $26,047 $34,973 
Summary of impaired financing receivables
The following table provides purchased impaired loans at September 30, 2020 and 2019.
September 30, 2020September 30, 2019
Outstanding Balance ¹Recorded Investment ²Carrying Value ³Outstanding Balance ¹Recorded Investment ²Carrying Value ³
(dollars in thousands)
Commercial real estate$86,691 $20,928 $20,787 $90,295 $22,124 $21,965 
Agriculture3,954 2,969 2,969 4,462 2,756 2,491 
Commercial non-real estate6,937 192 163 7,190 221 192 
Residential real estate29,757 25,570 25,076 35,413 30,280 30,168 
Consumer351 292 262 493 438 438 
Total lending$127,690 $49,951 $49,257 $137,853 $55,819 $55,254 
1 Represents the legal balance of ASC 310-30 loans.
2 Represents the book balance of ASC 310-30 loans.
3 Represents the book balance of ASC 310-30 loans net of the related allowance for loan and lease losses.