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Loans
 3 Months Ended
Mar. 31, 2020
Receivables [Abstract]  
Loans Loans
The period end loan composition was as follows:
($ in Thousands)March 31, 2020December 31, 2019
Commercial and industrial$8,517,974  $7,354,594  
Commercial real estate — owner occupied940,687  911,265  
Commercial and business lending9,458,661  8,265,858  
Commercial real estate — investor4,038,036  3,794,517  
Real estate construction1,544,858  1,420,900  
Commercial real estate lending5,582,894  5,215,417  
Total commercial15,041,555  13,481,275  
Residential mortgage8,132,417  8,136,980  
Home equity844,901  852,025  
Other consumer346,761  351,159  
Total consumer9,324,079  9,340,164  
Total loans(a)
$24,365,633  $22,821,440  
(a) During the first quarter of 2020, the Corporation transferred $200 million of portfolio residential mortgages to residential loans held for sale, which are not included in total loans.

Accrued interest receivable on loans totaled $66 million at March 31, 2020, included in interest receivable on the consolidated balance sheets. Interest accrued but not received for loans placed on nonaccrual is reversed against interest income. The amount of accrued interest reversed totaled approximately $327,000 for the period ended March 31, 2020.
The following table presents commercial and consumer loans by credit quality indicator by vintage year at March 31, 2020:
Term Loans Amortized Cost Basis by Origination Year(a)
($ in Thousands)
Rev Loans Converted to Term(a)
Rev Loans Amortized Cost BasisYTD 20202019201820172016PriorTotal
Commercial and industrial:
Risk rating:
Pass$777  $2,027,795  $665,843  $1,943,817  $1,770,838  $846,057  $392,996  $598,104  $8,245,450  
Special Mention—  26,674  5,570  17,726  5,255  1,260  7,287  151  63,922  
Potential Problem(b)
685  60,784  134  2,430  21,030  53,915  9,053  2,401  149,747  
Nonaccrual(c)
—  —  231  7,200  550  16,171  17,532  17,171  58,854  
Commercial and industrial$1,462  $2,115,253  $671,779  $1,971,173  $1,797,672  $917,402  $426,869  $617,827  $8,517,974  
Commercial real estate - owner occupied:
Risk rating:
Pass$—  $45,423  $33,107  $220,821  $141,652  $133,631  $160,435  $150,188  $885,257  
Special Mention—  86  —  16,438  15,143  139  662  5,321  37,789  
Potential Problem—  230  100  780  1,173  1,463  9,930  2,126  15,802  
Nonaccrual—  —  —  —  88  343  —  1,407  1,838  
Commercial real estate - owner occupied$—  $45,739  $33,207  $238,039  $158,056  $135,576  $171,026  $159,043  $940,687  
Commercial and business lending:
Risk rating:
Pass$777  $2,073,218  $698,951  $2,164,638  $1,912,490  $979,688  $553,431  $748,292  $9,130,708  
Special Mention—  26,760  5,570  34,163  20,398  1,399  7,949  5,472  101,711  
Potential Problem(b)
685  61,014  234  3,211  22,204  55,378  18,983  4,527  165,550  
Nonaccrual(c)
—  —  231  7,200  637  16,514  17,532  18,578  60,692  
Commercial and business lending$1,462  $2,160,992  $704,986  $2,209,212  $1,955,729  $1,052,978  $597,895  $776,869  $9,458,661  
Commercial real estate - investor:
Risk rating:
Pass$—  $206,640  $499,631  $1,253,538  $820,547  $348,738  $405,718  $344,191  $3,879,003  
Special Mention—  —  —  33,440  15,128  15,239  31,581  1,525  96,913  
Potential Problem—  1,157  20  30,714  3,329  283  12,792  12,734  61,030  
Nonaccrual—  446  570  —  —  —  —  75  1,091  
Commercial real estate - investor$—  $208,244  $500,221  $1,317,691  $839,004  $364,261  $450,091  $358,524  $4,038,036  
Real estate construction:
Risk rating:
Pass$—  $80,118  $121,768  $708,726  $438,100  $146,967  $3,331  $25,389  $1,524,400  
Special Mention—  —  —  —  18,203  —  —  16  18,219  
Potential Problem—  —  —  148  —  1,557  —  48  1,753  
Nonaccrual—  —  —  —  —  —  —  486  486  
Real estate construction$—  $80,118  $121,768  $708,875  $456,303  $148,523  $3,331  $25,939  $1,544,858  
Commercial real estate lending:
Risk rating:
Pass$—  $286,759  $621,399  $1,962,264  $1,258,647  $495,705  $409,049  $369,580  $5,403,403  
Special Mention—  —  —  33,440  33,331  15,239  31,581  1,540  115,132  
Potential Problem—  1,157  20  30,862  3,329  1,840  12,792  12,782  62,783  
Nonaccrual—  446  570  —  —  —  —  560  1,577  
Commercial real estate lending$—  $288,362  $621,990  $2,026,565  $1,295,307  $512,784  $453,422  $384,463  $5,582,894  
Total commercial:
Risk rating:
Pass$777  $2,359,976  $1,320,350  $4,126,902  $3,171,136  $1,475,393  $962,480  $1,117,872  $14,534,111  
Special Mention—  26,760  5,570  67,603  53,729  16,638  39,530  7,013  216,843  
Potential Problem685  62,171  255  34,073  25,532  57,217  31,775  17,309  228,333  
Nonaccrual—  446  801  7,200  637  16,514  17,532  19,138  62,269  
Total commercial$1,462  $2,449,354  $1,326,976  $4,235,777  $3,251,035  $1,565,762  $1,051,317  $1,161,333  $15,041,555  
Term Loans Amortized Cost Basis by Origination Year(a)
($ in Thousands)
Rev Loans Converted to Term(a)
Rev Loans Amortized Cost BasisYTD 20202019201820172016PriorTotal
Residential mortgage:
Risk rating:
Pass$—  $92  $352,107  $1,815,240  $874,080  $1,474,788  $1,321,163  $2,226,104  $8,063,574  
Special Mention—  —  —  —  37  22  36  572  667  
Potential Problem—  —  —  587  36  992  432  1,274  3,322  
Nonaccrual—  —  619  3,802  5,422  8,949  12,678  33,385  64,855  
Residential mortgage$—  $92  $352,726  $1,819,630  $879,575  $1,484,752  $1,334,308  $2,261,335  $8,132,417  
Home equity:
Risk rating:
Pass$6,286  $738,938  $223  $1,626  $1,869  $2,374  $2,748  $83,567  $831,344  
Special Mention102  1,262  65  39  91  50  97  338  1,942  
Potential Problem—  2,045  —  —  46  —  —  146  2,238  
Nonaccrual221  916  128  224  284  383  180  7,263  9,378  
Home equity$6,609  $743,161  $417  $1,888  $2,290  $2,807  $3,025  $91,314  $844,901  
Other consumer:
Risk rating:
Pass$62  $184,495  $2,874  $16,037  $6,843  $3,213  $2,369  $130,073  $345,904  
Special Mention4  559  —  1  —  —  78  4  642  
Potential Problem—  —  —  —  —  —  —  —  —  
Nonaccrual8  119  —  34  —  10  —  52  215  
Other consumer$75  $185,173  $2,874  $16,072  $6,843  $3,223  $2,447  $130,129  $346,761  
Total consumer:
Risk rating:
Pass$6,348  $923,525  $355,204  $1,832,904  $882,791  $1,480,375  $1,326,279  $2,439,744  $9,240,821  
Special Mention106  1,821  65  40  128  71  212  914  3,251  
Potential Problem—  2,045  —  587  83  992  432  1,420  5,559  
Nonaccrual229  1,036  748  4,060  5,706  9,342  12,857  40,700  74,448  
Total consumer$6,683  $928,426  $356,017  $1,837,590  $888,708  $1,490,781  $1,339,780  $2,482,777  $9,324,079  
Total loans:
Risk rating:
Pass$7,125  $3,283,501  $1,675,554  $5,959,806  $4,053,928  $2,955,768  $2,288,760  $3,557,616  $23,774,932  
Special Mention106  28,581  5,635  67,642  53,857  16,710  39,741  7,927  220,093  
Potential Problem685  64,216  255  34,660  25,615  58,210  32,207  18,729  233,892  
Nonaccrual229  1,482  1,549  11,260  6,343  25,856  30,390  59,838  136,717  
Total loans$8,145  $3,377,780  $1,682,992  $6,073,368  $4,139,743  $3,056,543  $2,391,098  $3,644,110  $24,365,633  
(a) Revolving loans converted to term loans are also reported in their year of origination
(b) Includes $67 million of oil and gas related loans
(c) Includes $29 million of oil and gas related loans
The following table presents commercial and consumer loans by credit quality indicator at December 31, 2019:
($ in Thousands)PassSpecial MentionPotential ProblemNonaccrualTotal
Commercial and industrial$7,118,448  $79,525  $110,308  $46,312  $7,354,594  
Commercial real estate - owner occupied866,193  25,115  19,889  67  911,265  
Commercial and business lending7,984,641  104,641  130,197  46,380  8,265,858  
Commercial real estate - investor3,620,785  139,873  29,449  4,409  3,794,517  
Real estate construction1,420,374  33  —  493  1,420,900  
Commercial real estate lending5,041,159  139,906  29,449  4,902  5,215,417  
Total commercial13,025,800  244,547  159,646  51,282  13,481,275  
Residential mortgage8,077,122  563  1,451  57,844  8,136,980  
Home equity841,757  1,164  —  9,104  852,025  
Other consumer350,260  748  —  152  351,159  
Total consumer9,269,139  2,475  1,451  67,099  9,340,164  
Total loans$22,294,939  $247,022  $161,097  $118,380  $22,821,440  
Factors that are important to managing overall credit quality are sound loan underwriting and administration, systematic monitoring of existing loans and commitments, effective loan review on an ongoing basis, early identification of potential problems, and appropriate allowance for loan losses, allowance for unfunded commitments, nonaccrual, and charge off policies.
For commercial loans, management has determined the pass credit quality indicator to include credits exhibiting acceptable financial statements, cash flow, and leverage. If any risk exists, it is mitigated by the loan structure, collateral, monitoring, or control. For consumer loans, performing loans include credits performing in accordance with the original contractual terms. Loans are considered past due if the required principal and interest payments have not been received as of the date such payments were due. Special mention credits have potential weaknesses that deserve management’s attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the credit. Potential problem loans are considered inadequately protected by the current net worth and paying capacity of the obligor or the collateral pledged. These loans generally have a well-defined weakness, or weaknesses, which may jeopardize liquidation of the debt, and are characterized by the distinct possibility the Corporation will sustain some loss if the deficiencies are not corrected. Management has determined commercial loan relationships in nonaccrual status and commercial and consumer loan relationships with their terms restructured in a TDR meet the criteria to be individually evaluated. Commercial loans classified as special mention, potential problem, and nonaccrual are reviewed at a minimum on a quarterly basis, while pass and performing rated credits are generally reviewed on an annual basis or more frequently if the loan renewal is less than one year or if otherwise warranted.
The following table presents loans by past due status at March 31, 2020:
Accruing
($ in Thousands)Current30-59 Days
Past Due		60-89 Days
Past Due		90 Days or
More
Past Due
Nonaccrual(a)(b)
Total
Commercial and industrial$8,457,708  $508  $468  $436  $58,854  $8,517,974  
Commercial real estate - owner occupied938,798  51  —  —  1,838  940,687  
Commercial and business lending9,396,506  558  468  436  60,692  9,458,661  
Commercial real estate - investor4,022,482  14,462  —  —  1,091  4,038,036  
Real estate construction1,544,194  179  —  —  486  1,544,858  
Commercial real estate lending5,566,676  14,641  —  —  1,577  5,582,894  
Total commercial14,963,182  15,200  468  436  62,269  15,041,555  
Residential mortgage8,057,461  9,492  610  —  64,855  8,132,417  
Home equity828,523  6,012  988  —  9,378  844,901  
Other consumer342,950  1,028  749  1,819  215  346,761  
Total consumer9,228,933  16,531  2,348  1,819  74,448  9,324,079  
Total loans$24,192,115  $31,731  $2,816  $2,255  $136,717  $24,365,633  
(a) Of the total nonaccrual loans, $75 million, or 55%, were current with respect to payment at March 31, 2020.
(b) No interest income was recognized on nonaccrual loans during the three months ended March 31, 2020. In addition, there were $44 million of nonaccrual loans for which there was no related ACLL for the three months ended March 31, 2020.
The following table presents loans by past due status at December 31, 2019:
Accruing
($ in Thousands)Current30-59 Days
Past Due		60-89 Days
Past Due		90 Days or
More
Past Due
Nonaccrual(a)
Total
Commercial and industrial$7,307,118  $576  $245  $342  $46,312  $7,354,594  
Commercial real estate - owner occupied909,828  1,369  —  —  67  911,265  
Commercial and business lending8,216,947  1,945  245  342  46,380  8,265,858  
Commercial real estate - investor3,788,296  1,812  —  —  4,409  3,794,517  
Real estate construction1,420,310  64  33  —  493  1,420,900  
Commercial real estate lending5,208,606  1,876  33  —  4,902  5,215,417  
Total commercial13,425,552  3,821  278  342  51,282  13,481,275  
Residential mortgage8,069,863  8,749  525  —  57,844  8,136,980  
Home equity837,274  4,483  1,164  —  9,104  852,025  
Other consumer347,007  1,135  949  1,917  152  351,159  
Total consumer9,254,144  14,366  2,638  1,917  67,099  9,340,164  
Total loans$22,679,696  $18,188  $2,916  $2,259  $118,380  $22,821,440  
(a) Of the total nonaccrual loans, $48 million, or 41%, were current with respect to payment at December 31, 2019.
The following table presents impaired loans individually evaluated under ASC Topic 310, excluding $2 million of purchased credit-impaired loans, at December 31, 2019: 
($ in Thousands)Recorded
Investment		Unpaid
Principal
Balance		Related
Allowance		Average
Recorded
Investment		Interest
Income
Recognized
Loans with a related allowance
Commercial and industrial$47,249  $63,346  $12,010  $45,290  $1,832  
Commercial real estate — owner occupied1,676  1,682  19  1,774  88  
Commercial and business lending48,924  65,028  12,029  47,064  1,919  
Commercial real estate — investor928  2,104  15  950  15  
Real estate construction477  559  67  494  30  
Commercial real estate lending1,405  2,663  82  1,445  45  
Total commercial50,329  67,691  12,111  48,509  1,965  
Residential mortgage21,450  22,625  2,740  23,721  856  
Home equity3,076  3,468  1,190  3,756  191  
Other consumer1,247  1,249  125  1,250  1  
Total consumer25,773  27,342  4,055  28,726  1,047  
Total loans with a related allowance$76,102  $95,033  $16,165  $77,235  $3,012  
Loans with no related allowance
Commercial and industrial$14,787  $33,438  $—  $20,502  $63  
Commercial real estate — owner occupied—  —  —  —  —  
Commercial and business lending14,787  33,438  —  20,502  63  
Commercial real estate — investor3,705  3,705  —  3,980  159  
Real estate construction—  —  —  —  —  
Commercial real estate lending3,705  3,705  —  3,980  159  
Total commercial18,491  37,142  —  24,482  222  
Residential mortgage14,104  14,461  —  10,962  373  
Home equity1,346  1,383  —  1,017  21  
Other consumer—  —  —  —  —  
Total consumer15,450  15,845  —  11,979  394  
Total loans with no related allowance$33,941  $52,987  $—  $36,462  $616  
Total
Commercial and industrial$62,035  $96,784  $12,010  $65,792  $1,895  
Commercial real estate — owner occupied1,676  1,682  19  1,774  88  
Commercial and business lending63,711  98,466  12,029  67,566  1,982  
Commercial real estate — investor4,633  5,808  15  4,931  174  
Real estate construction477  559  67  494  30  
Commercial real estate lending5,110  6,367  82  5,425  204  
Total commercial68,820  104,833  12,111  72,991  2,186  
Residential mortgage35,554  37,087  2,740  34,683  1,229  
Home equity4,422  4,851  1,190  4,773  211  
Other consumer1,247  1,249  125  1,250  1  
Total consumer41,223  43,187  4,055  40,706  1,441  
Total loans(a)
$110,043  $148,020  $16,165  $113,697  $3,628  
(a) The net recorded investment (defined as recorded investment, net of the related allowance) of the impaired loans represented 63% of the unpaid principal balance at December 31, 2019.
Troubled Debt Restructurings (“Restructured Loans”)
Loans are considered restructured loans if concessions have been granted to borrowers that are experiencing financial difficulty.
The following table presents nonaccrual and performing restructured loans by loan portfolio:
 March 31, 2020December 31, 2019
 ($ in Thousands)Performing
Restructured
Loans
Nonaccrual
Restructured
Loans(a)
Performing
Restructured
Loans
Nonaccrual
Restructured
Loans(a)
Commercial and industrial$16,056  $6,909  $16,678  $7,376  
Commercial real estate — owner occupied2,091  —  1,676  —  
Commercial real estate — investor281  570  293  —  
Real estate construction339  176  298  179  
Residential mortgage4,654  15,097  3,955  13,035  
Home equity1,719  1,451  1,896  1,904  
Other consumer1,245  1  1,246  1  
   Total restructured loans(b)
$26,384  $24,204  $26,041  $22,494  
(a) Nonaccrual restructured loans have been included within nonaccrual loans.
(b) Does not include any restructured loans related to COVID-19 in accordance with regulatory guidance.

The Corporation had a recorded investment of $5 million in loans modified in a TDR during the three months ended March 31, 2020, of which $1 million were in accrual status and $4 million were in nonaccrual pending a sustained period of repayment. Short-term loan modifications made in good faith to help ease the adverse effects of COVID-19 are not categorized as TDRs in accordance with regulatory guidance. The following table provides the number of loans modified in a TDR by loan portfolio, the recorded investment and unpaid principal balance for the three months ended March 31, 2020 and 2019:
 Three Months Ended March 31, 2020Three Months Ended March 31, 2019
 ($ in Thousands)Number
of
Loans
Recorded
Investment(a)
Unpaid
Principal
Balance(b)
Number
of
Loans
Recorded
Investment(a)
Unpaid
Principal
Balance(b)
Commercial and industrial1  $48  $48  —  $—  $—  
Commercial real estate — owner occupied1  290  321  1  78  78  
Commercial real estate — investor1  570  1,740  —  —  —  
Real estate construction1  122  122  —  —  —  
Residential mortgage18  3,592  3,668  25  4,357  4,374  
Home equity8  277  277  13  293  312  
Other consumer—  —  —  1  11  11  
   Total loans modified 30  $4,899  $6,175  40  $4,739  $4,776  
(a) Represents post-modification outstanding recorded investment.
(b) Represents pre-modification outstanding recorded investment.

Restructured loan modifications may include payment schedule modifications, interest rate concessions, maturity date extensions, modification of note structure (A/B Note), non-reaffirmed Chapter 7 bankruptcies, principal reduction, or some combination of these concessions. During the three months ended March 31, 2020, restructured loan modifications of commercial and industrial, and commercial real estate primarily included maturity date extensions and payment schedule modifications. Restructured loan modifications of residential mortgage and home equity loans primarily included maturity date extensions, interest rate concessions, non-reaffirmed Chapter 7 bankruptcies, or a combination of these concessions for the three months ended March 31, 2020.

The following table provides the number of loans modified in a TDR during the previous twelve months which subsequently defaulted during the three months ended March 31, 2020 and 2019 and the recorded investment in these restructured loans as of March 31, 2020 and 2019:
 Three Months Ended March 31, 2020Three Months Ended March 31, 2019
 ($ in Thousands)Number of
Loans		Recorded
Investment		Number of
Loans		Recorded
Investment
Residential mortgage3  $388  5  $613  
Home equity2  88  7  177  
   Total loans modified5  $476  12  $790  
All loans modified in a TDR are evaluated for impairment. The nature and extent of the impairment of restructured loans, including those which have experienced a subsequent payment default, are considered in the determination of an appropriate level of the allowance for credit losses on loans.
The Corporation analyzes loans for classification as a probable TDR. This analysis includes identifying customers that are showing possible liquidity issues in the near term without reasonable access to alternative sources of capital. At adoption of ASU 2016-13 on January 1, 2020, the Corporation had $114 million in loans meeting this classification compared to $138 million at March 31, 2020. Of the loans classified as probable TDRs at March 31, 2020, $112 million are within the oil and gas portfolio, while one loan with a balance of $27 million, is in general commercial and business lending.
Allowance for Credit Losses on Loans
The ACLL is comprised of the allowance for loan losses and the allowance for unfunded commitments. The level of the ACLL represents management’s estimate of an amount appropriate to provide for expected lifetime credit losses in the loan portfolio at the balance sheet date. A main factor in the determination of the ACLL is the economic forecast. The Corporation utilized the Moody's baseline forecast, updated at the end of March 2020, in the allowance model. The forecast is applied over a 1 year reasonable and supportable period with immediate reversion to historical long run losses. The Corporation changed the reversion methodology applied from straight-line over 1 year to immediate reversion due to the uncertainty within the economic forecasts due to COVID-19. The allowance for unfunded commitments is maintained at a level believed by management to be sufficient to absorb expected lifetime losses related to unfunded credit facilities (including unfunded loan commitments and letters of credit). See Note 12 for additional information on the change in the allowance for unfunded commitments.
The following table presents a summary of the changes in the ACLL by portfolio segment for the three months ended March 31, 2020:
($ in Thousands)Dec. 31, 2019Cumulative effect of ASU 2016-13 adoption (CECL)Jan. 1, 2020Charge offsRecoveriesNet Charge offsAllowance for PCD loans for bank acquisitionProvision recorded at acquisitionProvision for loan lossesMarch 31, 2020ACLL / Loans
Allowance for loan losses
Commercial and industrial$91,133  $52,919  $144,052  $(16,336) $1,288  $(15,049) $293  $408  $44,284  $173,988  
Commercial real estate — owner occupied10,284  (1,851) 8,433  —  —  —  890  255  734  10,313  
Commercial and business lending101,417  51,068  152,485  (16,336) 1,288  (15,048) 1,183  663  45,018  184,301  
Commercial real estate — investor40,514  2,041  42,555  —  —  —  753  472  (1,664) 42,115  
Real estate construction24,915  7,467  32,382  (7) 19  11  435  492  (2,573) 30,746  
Commercial real estate lending65,428  9,508  74,937  (7) 19  11  1,188  964  (4,237) 72,861  
Total commercial166,846  60,576  227,422  (16,343) 1,307  (15,037) 2,371  1,627  40,781  257,162  
Residential mortgage16,960  33,215  50,175  (1,003) 91  (912) 651  403  (6,370) 43,947  
Home equity10,926  11,649  22,575  (526) 598  71  422  374  (1,135) 22,308  
Other consumer6,639  7,016  13,655  (1,434) 272  (1,162) 61  140  1,681  14,376  
Total consumer34,525  51,880  86,405  (2,963) 961  (2,003) 1,134  917  (5,824) 80,631  
Total loans$201,371  $112,457  $313,828  $(19,308) $2,268  $(17,040) $3,504  $2,543  $34,957  $337,793  
Allowance for unfunded commitments
Commercial and industrial$12,276  $(3,998) $8,278  $—  $—  $—  $—  $61  $6,461  $14,800  
Commercial real estate — owner occupied127  —  127  —  —  —  —  4  109  240  
Commercial and business lending12,403  (3,998) 8,405  —  —  —  —  65  6,570  15,040  
Commercial real estate — investor530  246  776  —  —  —  —  2  (347) 431  
Real estate construction7,532  18,347  25,879  —  —  —  —  45  9,018  34,942  
Commercial real estate lending8,062  18,593  26,655  —  —  —  —  47  8,671  35,373  
Total commercial20,465  14,595  35,060  —  —  —  —  112  15,241  50,413  
Home equity1,038  2,591  3,629  —  —  —  —  66  241  3,936  
Other consumer405  1,504  1,909  —  —  —  —  —  17  1,926  
Total consumer1,443  4,095  5,538  —  —  —  —  66  258  5,862  
Total loans$21,907  $18,690  $40,597  $—  $—  $—  $—  $179  $15,500  $56,276  
Allowance for credit losses on loans
Commercial and industrial$103,409  $48,921  $152,330  $(16,336) $1,288  $(15,049) $293  $469  $50,745  $188,788  2.22 %
Commercial real estate — owner occupied10,411  (1,851) 8,560  —  —  —  890  259  843  10,553  1.12 %
Commercial and business lending113,820  47,070  160,890  (16,336) 1,288  (15,048) 1,183  728  51,588  199,342  2.11 %
Commercial real estate — investor41,044  2,287  43,331  —  —  —  753  474  (2,011) 42,546  1.05 %
Real estate construction32,447  25,814  58,261  (7) 19  11  435  537  6,445  65,688  4.25 %
Commercial real estate lending73,490  28,101  101,591  (7) 19  11  1,188  1,011  4,434  108,235  1.94 %
Total commercial187,311  75,171  262,482  (16,343) 1,307  (15,037) 2,371  1,739  56,022  307,577  2.04 %
Residential mortgage16,960  33,215  50,175  (1,003) 91  (912) 651  403  (6,370) 43,947  0.54 %
Home equity11,964  14,240  26,204  (526) 598  71  422  440  (894) 26,244  3.11 %
Other consumer7,044  8,520  15,564  (1,434) 272  (1,162) 61  140  1,698  16,302  4.70 %
Total consumer35,968  55,975  91,943  (2,963) 961  (2,003) 1,134  983  (5,566) 86,493  0.93 %
Total loans$223,278  $131,147  $354,425  $(19,308) $2,268  $(17,040) $3,504  $2,722  $50,457  $394,069  1.62 %
The following table presents details of the allowance for loan losses segregated by loan portfolio segment as of December 31, 2019, calculated in accordance with prior incurred loss methodology applicable under ASC Topic 310:
($ in Thousands)December 31, 2018Charge offsRecoveriesNet Charge offsProvision for loan lossesDecember 31, 2019
Allowance for loan losses
Commercial and industrial$108,835  $(63,315) $11,875  $(51,441) $33,738  $91,133  
Commercial real estate — owner occupied9,255  (222) 2,795  2,573  (1,543) 10,284  
Commercial and business lending118,090  (63,537) 14,670  (48,868) 32,195  101,417  
Commercial real estate — investor40,844  —  31  31  (361) 40,514  
Real estate construction28,240  (60) 302  243  (3,568) 24,915  
Commercial real estate lending69,084  (60) 333  274  (3,929) 65,429  
Total commercial187,174  (63,597) 15,003  (48,594) 28,266  166,846  
Residential mortgage25,595  (3,322) 692  (2,630) (6,005) 16,960  
Home equity19,266  (1,846) 2,599  753  (9,093) 10,926  
Other consumer5,988  (5,548) 868  (4,681) 5,332  6,639  
Total consumer50,849  (10,716) 4,159  (6,558) (9,766) 34,525  
Total loans$238,023  $(74,313) $19,161  $(55,152) $18,500  $201,371  

A summary of the individually and collectively evaluated loans by portfolio segment at December 31, 2019, was as follows:
Allowance for loan lossesLoans
($ in Thousands)Individually evaluated for impairmentCollectively evaluated for impairmentTotal allowance for loan lossesIndividually evaluated for impairmentCollectively evaluated for impairment
Acquired and accounted for under ASC 310-30(a)
Total loans
Commercial and industrial$12,010  $79,123  $91,133  $62,035  $7,292,217  $342  $7,354,594  
Commercial real estate — owner occupied19  10,265  10,284  1,676  909,010  579  911,265  
Commercial and business lending12,029  89,388  101,417  63,711  8,201,227  921  8,265,858  
Commercial real estate — investor15  40,498  40,514  4,633  3,789,755  129  3,794,517  
Real estate construction67  24,848  24,915  477  1,420,416  7  1,420,900  
Commercial real estate lending82  65,346  65,429  5,110  5,210,171  136  5,215,417  
Total commercial12,111  154,734  166,846  68,821  13,411,398  1,057  13,481,275  
Residential mortgage2,740  14,220  16,960  35,554  8,100,958  469  8,136,980  
Home equity1,190  9,737  10,926  4,422  847,577  26  852,025  
Other consumer125  6,514  6,639  1,247  349,912  —  351,159  
Total consumer4,055  30,471  34,525  41,223  9,298,447  495  9,340,164  
Total loans$16,165  $185,205  $201,371  $110,043  $22,709,845  $1,552  $22,821,440  
(a) Loans acquired in business combinations and accounted for under ASC Subtopic 310-30 "Receivables — Loans and Debt Securities Acquired with Deteriorated Credit Quality."
Loans Acquired in Acquisitions
Loans acquired in a business combination after January 1, 2020 are recorded in accordance with ASC Topic 326. See Note 2 Acquisitions for more information on loans acquired in a business combination. After January 1, 2020, acquired loans were segregated into two types:
•PCD loans are loans demonstrating more than insignificant credit deterioration since origination and are accounted for with ASC 326-30. Under this guidance, the credit mark on acquired assets gross up the allowance for loan losses and the amortized cost of the loan.
•Non-PCD loans are accounted for in accordance with ASC Topic 310-20 "Nonrefundable Fees and Other Costs" as these loans do not show evidence of credit deterioration since origination.
Loans acquired in a business combination prior to January 1, 2020 were recorded at estimated fair value on their purchase date without a carryover of the related allowance for loan losses. Prior to January 1, 2020, acquired loans were segregated into two types:
•Performing loans were accounted for in accordance with ASC Topic 310-20 "Nonrefundable Fees and Other Costs" as these loans do not have evidence of credit deterioration since origination.
•Nonperforming loans were accounted for in accordance with ASC Topic 310-30 as they displayed significant credit deterioration since origination.