ALLOWANCE FOR CREDIT LOSSES (Tables)

12 Months Ended

Dec. 31, 2022

Receivables [Abstract]

Changes in the Allowance for Loan and Lease Losses for the Previous Three Years

Changes in the allowance by loan category as of December 31 were as follows:

	2022
(Dollars in thousands)	Commercial & industrial		Lease financing		Construction real estate		Commercial real estate		Residential real estate		Home equity		Installment		Credit card		Total
Allowance for credit losses
Balance at beginning of year	$	44,052	$	1,633	$	11,874	$	53,420	$	6,225	$	9,643	$	1,097	$	4,048	$	131,992
Purchase accounting ACL for PCD	0		0		0		0		0		0		0		0		0
Provision for credit losses	3,221		2,041		1,653		(12,951)		6,509		2,066		5,232		(1,040)		6,731
Gross charge-offs	(5,899)		(152)		0		(3,667)		(224)		(160)		(1,549)		(907)		(12,558)
Recoveries	939		49		0		4,304		174		898		165		283		6,812
Total net charge-offs	(4,960)		(103)		0		637		(50)		738		(1,384)		(624)		(5,746)
Ending allowance for credit losses	$	42,313	$	3,571	$	13,527	$	41,106	$	12,684	$	12,447	$	4,945	$	2,384	$	132,977

	2021
(Dollars in thousands)	Commercial & industrial		Lease financing		Construction real estate		Commercial real estate		Residential real estate		Home equity		Installment		Credit card		Total
Allowance for credit losses
Beginning balance, prior to adoption of ASC 326	$	51,454	$	995	$	21,736	$	76,795	$	8,560	$	11,869	$	1,215	$	3,055	$	175,679
Purchase accounting ACL for PCD	0		17		0		0		0		0		0		0		17
Provision for credit losses	6,606		621		(8,367)		(14,689)		(2,436)		(2,376)		65		1,552		(19,024)
Gross charge-offs	(15,620)		0		(1,498)		(13,471)		(127)		(1,073)		(334)		(780)		(32,903)
Recoveries	1,612		0		3		4,785		228		1,223		151		221		8,223
Total net charge-offs	(14,008)		0		(1,495)		(8,686)		101		150		(183)		(559)		(24,680)
Ending allowance for credit losses	$	44,052	$	1,633	$	11,874	$	53,420	$	6,225	$	9,643	$	1,097	$	4,048	$	131,992

	2020
(Dollars in thousands)	Commercial & industrial		Lease financing		Construction real estate		Commercial real estate		Residential real estate		Home equity		Installment		Credit card		Total
Allowance for credit losses
Beginning balance, prior to adoption of ASC 326	$	18,584	$	971	$	2,381	$	23,579	$	5,299	$	4,787	$	392	$	1,657	$	57,650
Impact of adopting ASC 326	9,901		118		11,579		24,118		5,490		8,430		801		1,068		61,505
Provision for credit losses	25,407		758		7,759		38,936		(2,122)		(939)		12		985		70,796
Gross charge-offs	(5,345)		(852)		0		(12,100)		(488)		(1,541)		(148)		(885)		(21,359)
Recoveries	2,907		0		17		2,262		381		1,132		158		230		7,087
Total net charge-offs	(2,438)		(852)		17		(9,838)		(107)		(409)		10		(655)		(14,272)
Ending allowance for credit losses	$	51,454	$	995	$	21,736	$	76,795	$	8,560	$	11,869	$	1,215	$	3,055	$	175,679