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ALLOWANCE FOR CREDIT LOSSES AND RESERVE FOR OFF-BALANCE SHEET CREDIT EXPOSURES (Tables)
 3 Months Ended
Mar. 31, 2026
ALLOWANCE FOR LOAN AND LEASE LOSSES  
Schedule of activity in the allowance, by class
The following tables present by segment, the activities in the ACL on loans during the periods presented:

(dollars in thousands) 
Three Months Ended March 31, 2026Commercial & IndustrialConstructionResidential MortgageHome EquityCommercial MortgageConsumerTotal
Beginning balance$7,982 $3,815 $14,219 $1,242 $19,544 $12,819 $59,621 
Provision (credit) for credit losses on loans519 10 (16)162 499 1,550 2,724 
Gross charge-offs(1,056)— — — — (2,301)(3,357)
Gross recoveries175 2 8 6 — 754 945 
Net (charge-offs) recoveries(881)2 8 6 — (1,547)(2,412)
Ending balance$7,620 $3,827 $14,211 $1,410 $20,043 $12,822 $59,933 

(dollars in thousands)
Three Months Ended March 31, 2025Commercial & IndustrialConstructionResidential MortgageHome EquityCommercial MortgageConsumerTotal
Beginning balance$7,113 $2,316 $15,267 $2,335 $18,882 $13,269 $59,182 
Provision (credit) for credit losses on loans719 (34)659 (530)641 2,450 3,905 
Gross charge-offs(580)— — — — (2,977)(3,557)
Gross recoveries171 — 10 3 — 755 939 
Net (charge-offs) recoveries(409)— 10 3 — (2,222)(2,618)
Ending balance$7,423 $2,282 $15,936 $1,808 $19,523 $13,497 $60,469 
Schedule of Credit Losses Related to Impaired Financing Receivables
The following table presents the activities in the reserve for off-balance sheet credit exposures, which is reported within other liabilities on the Company's consolidated balance sheets, for the periods presented. The related provision (credit) for off-balance sheet credit exposures is included in the provision for credit losses on the Company's consolidated statements of income for the periods presented.
Three Months Ended March 31,
(dollars in thousands)20262025
Beginning balance$5,442 $2,570 
(Credit) provision for off-balance sheet credit exposures(371)267 
Ending balance$5,071 $2,837