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Allowance for Loan and Lease Losses
 9 Months Ended
Sep. 30, 2018
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, 2018, December 31, 2017 and September 30, 2017:

  
Three Months Ended
September 30, 2018
 
(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
 
$
740
  
$
14,658
  
$
17
  
$
4,637
  
$
618
  
$
5,234
  
$
866
  
$
1,910
  
$
7,091
  
$
35,771
 
Provision charged to expense
  
54
   
298
   
(2
)
  
82
   
(44
)
  
(566
)
  
(9
)
  
59
   
1,671
   
1,543
 
Losses charged off
  
0
   
(460
)
  
0
   
(521
)
  
0
   
(136
)
  
(19
)
  
(196
)
  
(1,496
)
  
(2,828
)
Recoveries
  
23
   
142
   
0
   
407
   
0
   
7
   
4
   
133
   
589
   
1,305
 
Ending balance
 
$
817
  
$
14,638
  
$
15
  
$
4,605
  
$
574
  
$
4,539
  
$
842
  
$
1,906
  
$
7,855
  
$
35,791
 
                                         
Ending balance:
                                        
Individually evaluated for impairment
 
$
0
  
$
641
  
$
0
  
$
95
  
$
0
  
$
0
  
$
0
  
$
0
  
$
0
  
$
736
 
Collectively evaluated for impairment
 
$
817
  
$
13,997
  
$
15
  
$
4,510
  
$
574
  
$
4,539
  
$
842
  
$
1,906
  
$
7,855
  
$
35,055
 
                                         
Loans
                                        
Ending balance:
                                        
Individually evaluated for impairment
 
$
2,804
  
$
33,612
  
$
0
  
$
8,589
  
$
0
  
$
1,878
  
$
0
  
$
0
  
$
0
  
$
46,883
 
Collectively evaluated for impairment
 
$
78,668
  
$
1,150,020
  
$
1,986
  
$
338,056
  
$
61,782
  
$
720,144
  
$
103,805
  
$
146,002
  
$
530,542
  
$
3,131,005
 

  
Nine Months Ended
September 30, 2018
 
(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
 
$
686
  
$
14,509
  
$
18
  
$
5,039
  
$
660
  
$
5,688
  
$
857
  
$
1,863
  
$
6,831
  
$
36,151
 
Provision charged to expense
  
91
   
895
   
(3
)
  
98
   
(58
)
  
(625
)
  
18
   
402
   
3,600
   
4,418
 
Losses charged off
  
0
   
(937
)
  
0
   
(1,078
)
  
(28
)
  
(550
)
  
(38
)
  
(687
)
  
(5,013
)
  
(8,331
)
Recoveries
  
40
   
171
   
0
   
546
   
0
   
26
   
5
   
328
   
2,437
   
3,553
 
Ending balance
 
$
817
  
$
14,638
  
$
15
  
$
4,605
  
$
574
  
$
4,539
  
$
842
  
$
1,906
  
$
7,855
  
$
35,791
 
                                         
Ending balance:
                                        
Individually evaluated for impairment
 
$
0
  
$
641
  
$
0
  
$
95
  
$
0
  
$
0
  
$
0
  
$
0
  
$
0
  
$
736
 
Collectively evaluated for impairment
 
$
817
  
$
13,997
  
$
15
  
$
4,510
  
$
574
  
$
4,539
  
$
842
  
$
1,906
  
$
7,855
  
$
35,055
 
                                         
Loans
                                        
Ending balance:
                                        
Individually evaluated for impairment
 
$
2,804
  
$
33,612
  
$
0
  
$
8,589
  
$
0
  
$
1,878
  
$
0
  
$
0
  
$
0
  
$
46,883
 
Collectively evaluated for impairment
 
$
78,668
  
$
1,150,020
  
$
1,986
  
$
338,056
  
$
61,782
  
$
720,144
  
$
103,805
  
$
146,002
  
$
530,542
  
$
3,131,005
 

  
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
 

  
Year Ended
December 31, 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
  
(237
)
  
2,281
   
(24
)
  
1,744
   
31
   
189
   
257
   
418
   
2,862
   
7,521
 
Losses charged off
  
(10
)
  
(2,038
)
  
0
   
(1,893
)
  
0
   
(615
)
  
(178
)
  
(965
)
  
(5,386
)
  
(11,085
)
Recoveries
  
49
   
75
   
0
   
532
   
0
   
87
   
4
   
525
   
2,510
   
3,782
 
Ending balance
 
$
686
  
$
14,509
  
$
18
  
$
5,039
  
$
660
  
$
5,688
  
$
857
  
$
1,863
  
$
6,831
  
$
36,151
 
                                         
Ending balance:
                                        
Individually evaluated for impairment
 
$
25
  
$
966
  
$
0
  
$
0
  
$
0
  
$
0
  
$
0
  
$
0
  
$
0
  
$
991
 
Collectively evaluated for impairment
 
$
661
  
$
13,543
  
$
18
  
$
5,039
  
$
660
  
$
5,688
  
$
857
  
$
1,863
  
$
6,831
  
$
35,160
 
                                         
Loans
                                        
Ending balance:
                                        
Individually evaluated for impairment
 
$
4,584
  
$
31,465
  
$
0
  
$
9,481
  
$
318
  
$
1,564
  
$
0
  
$
0
  
$
0
  
$
47,412
 
Collectively evaluated for impairment
 
$
71,895
  
$
1,157,215
  
$
3,042
  
$
341,553
  
$
67,040
  
$
708,006
  
$
99,356
  
$
137,754
  
$
489,667
  
$
3,075,528