ALLOWANCE FOR CREDIT LOSSES (Tables)

12 Months Ended

Dec. 31, 2023

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:

	2023
(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	$	42,313	$	3,571	$	13,527	$	41,106	$	12,684	$	12,447	$	4,945	$	2,384	$	132,977
Provision for credit losses	19,647		13,162		(2,524)		(3)		5,196		600		5,944		1,052		43,074
Gross charge-offs	(19,175)		(4,423)		0		(8,723)		(39)		(340)		(6,442)		(1,173)		(40,315)
Recoveries	1,534		55		0		2,523		247		615		441		282		5,697
Total net charge-offs	(17,641)		(4,368)		0		(6,200)		208		275		(6,001)		(891)		(34,618)
Ending allowance for credit losses	$	44,319	$	12,365	$	11,003	$	34,903	$	18,088	$	13,322	$	4,888	$	2,545	$	141,433

	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
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