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Allowance for Loan and Lease Losses
 9 Months Ended
Sep. 30, 2017
Allowance for Loan and Lease Losses [Abstract]  
Allowance for Loan and Lease Losses
Note 5 – Allowance for Loan and Lease Losses

The following tables present the balance in the allowance for loan and lease losses (“ALLL”) and the recorded investment in loans based on portfolio segment and impairment method as of September 30, 2017, December 31, 2016 and September 30, 2016:

  
Three Months Ended
September 30, 2017
 
(in thousands)
 
Commercial Construction
  
Commercial Secured by Real Estate
  
Equipment Lease Financing
  
Commercial Other
  
Real Estate Construction
  
Real Estate Mortgage
  
Home
Equity
  
Consumer Direct
  
Consumer Indirect
  
Total
 
Allowance for loan losses
                              
Beginning balance
 
$
669
  
$
15,299
  
$
33
  
$
4,993
  
$
581
  
$
5,662
  
$
747
  
$
1,866
  
$
7,283
  
$
37,133
 
Provision charged to expense
  
(19
)
  
(1
)
  
(14
)
  
210
   
49
   
276
   
113
   
47
   
5
   
666
 
Losses charged off
  
(6
)
  
(249
)
  
0
   
(549
)
  
0
   
(158
)
  
(53
)
  
(166
)
  
(1,262
)
  
(2,443
)
Recoveries
  
28
   
53
   
0
   
308
   
0
   
6
   
0
   
110
   
530
   
1,035
 
Ending balance
 
$
672
  
$
15,102
  
$
19
  
$
4,962
  
$
630
  
$
5,786
  
$
807
  
$
1,857
  
$
6,556
  
$
36,391
 
                                         
Ending balance:
                                        
Individually evaluated for impairment
 
$
25
  
$
1,301
  
$
0
  
$
65
  
$
0
  
$
0
  
$
0
  
$
0
  
$
0
  
$
1,391
 
Collectively evaluated for impairment
 
$
647
  
$
13,801
  
$
19
  
$
4,897
  
$
630
  
$
5,786
  
$
807
  
$
1,857
  
$
6,556
  
$
35,000
 
                                         
Loans
                                        
Ending balance:
                                        
Individually evaluated for impairment
 
$
4,766
  
$
29,240
  
$
0
  
$
10,124
  
$
873
  
$
1,196
  
$
0
  
$
0
  
$
0
  
$
46,199
 
Collectively evaluated for impairment
 
$
69,516
  
$
1,168,364
  
$
3,290
  
$
329,213
  
$
63,568
  
$
711,041
  
$
96,755
  
$
137,657
  
$
487,818
  
$
3,067,222
 

  
Nine Months Ended
September 30, 2017
 
(in thousands)
 
Commercial Construction
  
Commercial Secured by Real Estate
  
Equipment Lease Financing
  
Commercial Other
  
Real Estate Construction
  
Real Estate Mortgage
  
Home
Equity
  
Consumer Direct
  
Consumer Indirect
  
Total
 
Allowance for loan losses
                              
Beginning balance
 
$
884
  
$
14,191
  
$
42
  
$
4,656
  
$
629
  
$
6,027
  
$
774
  
$
1,885
  
$
6,845
  
$
35,933
 
Provision charged to expense
  
(239
)
  
1,622
   
(23
)
  
1,229
   
0
   
1
   
87
   
243
   
1,739
   
4,659
 
Losses charged off
  
(10
)
  
(776
)
  
0
   
(1,386
)
  
0
   
(321
)
  
(57
)
  
(675
)
  
(3,898
)
  
(7,123
)
Recoveries
  
37
   
65
   
0
   
463
   
1
   
79
   
3
   
404
   
1,870
   
2,922
 
Ending balance
 
$
672
  
$
15,102
  
$
19
  
$
4,962
  
$
630
  
$
5,786
  
$
807
  
$
1,857
  
$
6,556
  
$
36,391
 
                                         
Ending balance:
                                        
Individually evaluated for impairment
 
$
25
  
$
1,301
  
$
0
  
$
65
  
$
0
  
$
0
  
$
0
  
$
0
  
$
0
  
$
1,391
 
Collectively evaluated for impairment
 
$
647
  
$
13,801
  
$
19
  
$
4,897
  
$
630
  
$
5,786
  
$
807
  
$
1,857
  
$
6,556
  
$
35,000
 
                                         
Loans
                                        
Ending balance:
                                        
Individually evaluated for impairment
 
$
4,766
  
$
29,240
  
$
0
  
$
10,124
  
$
873
  
$
1,196
  
$
0
  
$
0
  
$
0
  
$
46,199
 
Collectively evaluated for impairment
 
$
69,516
  
$
1,168,364
  
$
3,290
  
$
329,213
  
$
63,568
  
$
711,041
  
$
96,755
  
$
137,657
  
$
487,818
  
$
3,067,222
 

  
Three Months Ended
September 30, 2016
 
(in thousands)
 
Commercial Construction
  
Commercial Secured by Real Estate
  
Equipment Lease Financing
  
Commercial Other
  
Real Estate Construction
  
Real Estate Mortgage
  
Home
Equity
  
Consumer Direct
  
Consumer Indirect
  
Total
 
Allowance for loan losses
                              
Beginning balance
 
$
1,437
  
$
14,438
  
$
94
  
$
4,430
  
$
558
  
$
6,372
  
$
819
  
$
1,634
  
$
5,915
  
$
35,697
 
Provision charged to expense
  
54
   
585
   
(28
)
  
185
   
8
   
330
   
3
   
170
   
884
   
2,191
 
Losses charged off
  
(79
)
  
(319
)
  
0
   
(622
)
  
(61
)
  
(366
)
  
0
   
(204
)
  
(1,311
)
  
(2,962
)
Recoveries
  
18
   
78
   
0
   
92
   
4
   
8
   
2
   
111
   
562
   
875
 
Ending balance
 
$
1,430
  
$
14,782
  
$
66
  
$
4,085
  
$
509
  
$
6,344
  
$
824
  
$
1,711
  
$
6,050
  
$
35,801
 
                                         
Ending balance:
                                        
Individually evaluated for impairment
 
$
212
  
$
747
  
$
0
  
$
190
  
$
0
  
$
0
  
$
0
  
$
0
  
$
0
  
$
1,149
 
Collectively evaluated for impairment
 
$
1,218
  
$
14,035
  
$
66
  
$
3,895
  
$
509
  
$
6,344
  
$
824
  
$
1,711
  
$
6,050
  
$
34,652
 
                                         
Loans
                                        
Ending balance:
                                        
Individually evaluated for impairment
 
$
5,938
  
$
35,848
  
$
0
  
$
11,770
  
$
0
  
$
1,489
  
$
0
  
$
0
  
$
0
  
$
55,045
 
Collectively evaluated for impairment
 
$
62,337
  
$
1,047,792
  
$
6,242
  
$
343,214
  
$
55,412
  
$
704,539
  
$
89,467
  
$
131,815
  
$
435,436
  
$
2,876,254
 

  
Nine Months Ended
September 30, 2016
 
(in thousands)
 
Commercial Construction
  
Commercial Secured by Real Estate
  
Equipment Lease Financing
  
Commercial Other
  
Real Estate Construction
  
Real Estate Mortgage
  
Home
Equity
  
Consumer Direct
  
Consumer Indirect
  
Total
 
Allowance for loan losses
                              
Beginning balance
 
$
2,199
  
$
14,434
  
$
79
  
$
4,225
  
$
550
  
$
6,678
  
$
839
  
$
1,594
  
$
5,496
  
$
36,094
 
Provision charged to expense
  
(701
)
  
1,726
   
(13
)
  
1,156
   
144
   
440
   
(1
)
  
669
   
2,409
   
5,829
 
Losses charged off
  
(94
)
  
(1,505
)
  
0
   
(1,667
)
  
(192
)
  
(849
)
  
(21
)
  
(893
)
  
(3,508
)
  
(8,729
)
Recoveries
  
26
   
127
   
0
   
371
   
7
   
75
   
7
   
341
   
1,653
   
2,607
 
Ending balance
 
$
1,430
  
$
14,782
  
$
66
  
$
4,085
  
$
509
  
$
6,344
  
$
824
  
$
1,711
  
$
6,050
  
$
35,801
 
                                         
Ending balance:
                                        
Individually evaluated for impairment
 
$
212
  
$
747
  
$
0
  
$
190
  
$
0
  
$
0
  
$
0
  
$
0
  
$
0
  
$
1,149
 
Collectively evaluated for impairment
 
$
1,218
  
$
14,035
  
$
66
  
$
3,895
  
$
509
  
$
6,344
  
$
824
  
$
1,711
  
$
6,050
  
$
34,652
 
                                         
Loans
                                        
Ending balance:
                                        
Individually evaluated for impairment
 
$
5,938
  
$
35,848
  
$
0
  
$
11,770
  
$
0
  
$
1,489
  
$
0
  
$
0
  
$
0
  
$
55,045
 
Collectively evaluated for impairment
 
$
62,337
  
$
1,047,792
  
$
6,242
  
$
343,214
  
$
55,412
  
$
704,539
  
$
89,467
  
$
131,815
  
$
435,436
  
$
2,876,254
 

  
December 31, 2016
 
(in thousands)
 
Commercial Construction
  
Commercial Secured by Real Estate
  
Equipment Lease Financing
  
Commercial Other
  
Real Estate Construction
  
Real Estate Mortgage
  
Home
Equity
  
Consumer Direct
  
Consumer Indirect
  
Total
 
Allowance for loan losses
                              
Beginning balance
 
$
2,199
  
$
14,434
  
$
79
  
$
4,225
  
$
550
  
$
6,678
  
$
839
  
$
1,594
  
$
5,496
  
$
36,094
 
Provision charged to expense
  
(1,035
)
  
1,220
   
(37
)
  
2,128
   
264
   
291
   
(20
)
  
912
   
4,149
   
7,872
 
Losses charged off
  
(316
)
  
(1,641
)
  
0
   
(2,136
)
  
(192
)
  
(1,043
)
  
(54
)
  
(1,236
)
  
(5,050
)
  
(11,668
)
Recoveries
  
36
   
178
   
0
   
439
   
7
   
101
   
9
   
615
   
2,250
   
3,635
 
Ending balance
 
$
884
  
$
14,191
  
$
42
  
$
4,656
  
$
629
  
$
6,027
  
$
774
  
$
1,885
  
$
6,845
  
$
35,933
 
                                         
Ending balance:
                                        
Individually evaluated for impairment
 
$
213
  
$
1,035
  
$
0
  
$
65
  
$
0
  
$
0
  
$
0
  
$
0
  
$
0
  
$
1,313
 
Collectively evaluated for impairment
 
$
671
  
$
13,156
  
$
42
  
$
4,591
  
$
629
  
$
6,027
  
$
774
  
$
1,885
  
$
6,845
  
$
34,620
 
                                         
Loans
                                        
Ending balance:
                                        
Individually evaluated for impairment
 
$
5,609
  
$
33,756
  
$
0
  
$
11,354
  
$
0
  
$
1,483
  
$
0
  
$
0
  
$
0
  
$
52,202
 
Collectively evaluated for impairment
 
$
61,389
  
$
1,051,672
  
$
5,512
  
$
338,805
  
$
57,966
  
$
701,486
  
$
91,511
  
$
133,093
  
$
444,735
  
$
2,886,169