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Loans and Allowance for Credit Losses
 3 Months Ended
Mar. 31, 2021
Loans and Leases Receivable Disclosure [Abstract]  
Loans LOANS AND ALLOWANCE FOR CREDIT LOSSES ON LOANS
Loans

The following table presents the amortized cost of loans held for investment:
Dollars in thousandsMarch 31,
2021		December 31,
2020
Commercial$348,022 $306,885 
Commercial real estate - owner occupied  
Professional & medical98,671 107,151 
Retail143,246 126,451 
Other116,283 118,258 
Commercial real estate - non-owner occupied
Hotels & motels123,830 121,502 
Mini-storage56,531 60,550 
Multifamily187,257 175,988 
Retail146,837 135,405 
Other221,139 192,120 
Construction and development  
Land & land development106,312 107,342 
Construction126,011 91,100 
Residential 1-4 family real estate  
Personal residence292,846 305,093 
Rental - small loan118,257 120,426 
Rental - large loan65,851 74,185 
Home equity77,684 81,588 
Mortgage warehouse lines187,995 251,810 
Consumer32,924 33,906 
Other
Credit cards1,574 1,855 
Overdrafts801 538 
Total loans, net of unearned fees2,452,071 2,412,153 
Less allowance for credit losses - loans34,042 32,246 
Loans, net$2,418,029 $2,379,907 

Accrued interest and fees receivable on loans totaled $8.0 million and $9.1 million at March 31, 2021 and December 31, 2020, respectively and is included in accrued interest and fees receivable in the accompanying consolidated balance sheets.

COVID-19 Loan Deferments. In December 2020, the Consolidated Appropriates Act of 2021 (“CAA”) was passed. Under Section 541 of the CAA, Congress extended or modified many of the relief programs first created by the CARES Act, including the PPP loan program and treatment of certain loan modifications related to the COVID-19 pandemic. Certain borrowers continue to be unable to meet their contractual payment obligations because of the adverse effects of COVID-19. To help mitigate these effects, loan customers may apply for a deferral of payments, or portions thereof, for up to 90 days. After 90 days, customers may apply for an additional deferral, and a small proportion of our customers have requested such an additional deferral. In the absence of other intervening factors, such short-term modifications made on a good faith basis are not categorized as troubled debt restructurings, nor are loans granted payment deferrals related to COVID-19 reported as past due or placed on non-accrual status (provided the loans were not past due or on non-accrual status prior to the deferral). At March 31, 2021 we had 16 loans in COVID-19 related deferment with an aggregate outstanding balance of approximately $33.9 million.
The following table presents the contractual aging of the amortized cost basis of past due loans by class as of March 31, 2021 and December 31, 2020.
 At March 31, 2021
 Past Due 90 days or more and Accruing
Dollars in thousands30-59 days60-89 days90 days or moreTotalCurrent
Commercial$345 $45 $382 $772 $347,250 $— 
Commercial real estate - owner occupied      
  Professional & medical— — 139 139 98,532 — 
  Retail— — 2,243 2,243 141,003 — 
  Other66 — 337 403 115,880 — 
Commercial real estate - non-owner occupied
  Hotels & motels— — — — 123,830 — 
  Mini-storage— — — — 56,531 — 
  Multifamily— — — — 187,257 — 
  Retail68 440 338 846 145,991 — 
  Other— — 314 314 220,825 — 
Construction and development      
  Land & land development255 — 461 716 105,596 — 
  Construction75 — 165 240 125,771 — 
Residential 1-4 family real estate      
  Personal residence1,710 167 1,646 3,523 289,323 — 
  Rental - small loan1,008 206 1,276 2,490 115,767 — 
  Rental - large loan756 — — 756 65,095 — 
  Home equity94 1 204 299 77,385 — 
Mortgage warehouse lines— — — — 187,995 — 
Consumer76 35 37 148 32,776 — 
Other
Credit cards2 — 2 4 1,570 2 
Overdrafts— — — — 801 — 
Total$4,455 $894 $7,544 $12,893 $2,439,178 $2 
 
 At December 31, 2020
 Past Due 90 days or more and Accruing
Dollars in thousands30-59 days60-89 days90 days or moreTotalCurrent
Commercial$60 $— $318 $378 $306,507 $— 
Commercial real estate - owner occupied      
  Professional & medical220 — 457 677 106,474 — 
  Retail54 — 2,259 2,313 124,138 — 
  Other— — 150 150 118,108 — 
Commercial real estate - non-owner occupied
  Hotels & motels— — — — 121,502 — 
  Mini-storage— — — — 60,550 — 
  Multifamily— — — — 175,988 — 
  Retail— — 657 657 134,748 — 
  Other— — 315 315 191,805 — 
Construction and development     
  Land & land development47 — 70 117 107,225 — 
  Construction— — — — 91,100 — 
Residential 1-4 family real estate      
  Personal residence3,750 1,071 1,656 6,477 298,616 — 
  Rental - small loan1,129 487 719 2,335 118,091 — 
  Rental - large loan769 — — 769 73,416 — 
  Home equity758 — 197 955 80,633 — 
Mortgage warehouse lines— — — — 251,810 — 
Consumer190 44 72 306 33,600 — 
Other
Credit cards5 — 2 7 1,848 2 
Overdrafts— — — — 538 — 
Total$6,982 $1,602 $6,872 $15,456 $2,396,697 $2 

The following table presents the nonaccrual loans included in the net balance of loans at March 31, 2021 and December 31, 2020.
March 31,December 31,
20212020
Dollars in thousandsNonaccrualNonaccrual
with No
Allowance for
Credit Losses
- Loans		NonaccrualNonaccrual
with No
Allowance for
Credit Losses
- Loans
Commercial$848 $— $525 $— 
Commercial real estate - owner occupied  
  Professional & medical218 — 536 — 
  Retail12,485 2,243 12,193 2,258 
  Other377 — 384 — 
Commercial real estate - non-owner occupied
  Hotels & motels3,261 — — — 
  Mini-storage— — — — 
  Multifamily— — — — 
  Retail482 338 809 657 
  Other315 — 315 — 
Construction and development  
  Land & land development461 — 70 — 
  Construction164 — 165 — 
Residential 1-4 family real estate  
  Personal residence3,993 480 3,424 — 
  Rental - small loan2,213 105 1,603 108 
  Rental - large loan— — — — 
  Home equity461 223 236 — 
Mortgage warehouse lines— — — — 
Consumer52 — 73 — 
Other
Credit cards— — — — 
Overdrafts— — — — 
Total$25,330 $3,389 $20,333 $3,023 

At March 31, 2021, we had troubled debt restructurings ("TDRs") of $24.3 million, of which $20.3 million were current with respect to restructured contractual payments. At December 31, 2020, our TDRs totaled $24.5 million, of which $20.5 million were current with respect to restructured contractual payments.  There were no commitments to lend additional funds under these restructurings at either balance sheet date.

The following table presents by class the TDRs that were restructured during the three months ended March 31, 2021 and March 31, 2020. Generally, the modifications were extensions of term, modifying the payment terms from principal and interest to interest only for an extended period, or reduction in interest rate.  TDRs are evaluated individually for allowance for credit loss purposes if the loan balance exceeds $500,000, otherwise, smaller balance TDR loans are included in the pools to determine ACLL.

For the Three Months Ended 
 March 31, 2021		For the Three Months Ended 
 March 31, 2020
Dollars in thousandsNumber of
Modifications		Pre-
modification
Recorded
Investment		Post-
modification
Recorded
Investment		Number of
Modifications		Pre-
modification
Recorded
Investment		Post-
modification
Recorded
Investment
Commercial real estate - owner occupied
  Other
— $— $— 1 $361 $361 
Total— $— $— 1 $361 $361 
The following tables present defaults during the stated period of TDRs that were restructured during the prior 12 months. For purposes of these tables, a default is considered as either the loan was past due 30 days or more at any time during the period, or the loan was fully or partially charged off during the period.
For the Three Months Ended 
 March 31, 2021		For the Three Months Ended 
 March 31, 2020
Dollars in thousandsNumber
of
Defaults		Recorded
Investment
at Default Date		Number
of
Defaults		Recorded
Investment
at Default Date
Commercial real estate - owner occupied
  Other— $— 1 $361 
Residential 1-4 family real estate
   Personal residence1 48 — — 
   Rental - small loan1 399 — — 
Total2$447 1 $361 

Credit Quality Indicators: We categorize loans into risk categories based on relevant information about the ability of borrowers to service their debt such as current financial information, historical payment experience, credit documentation, public information and current economic trends, among other factors. We analyze loans individually by classifying the loans as to credit risk.  We internally grade all commercial loans at the time of loan origination. In addition, we perform an annual loan review on all non-homogenous commercial loan relationships with an aggregate exposure of $5.0 million, at which time these loans are re-graded. We use the following definitions for our risk grades:

Pass: Loans graded as Pass are loans to borrowers of acceptable credit quality and risk. They are higher quality loans that do not fit any of the other categories described below.

Special Mention:  Commercial loans categorized as Special Mention are potentially weak. The credit risk may be relatively minor yet represent a risk given certain specific circumstances. If the potential weaknesses are not monitored or mitigated, the asset may weaken or inadequately protect our position in the future.

Substandard: Commercial loans categorized as Substandard are inadequately protected by the borrower’s ability to repay, equity and/or the collateral pledged to secure the loan. These loans have identified weaknesses that could hinder normal repayment or collection of the debt. These loans are characterized by the distinct possibility that we will sustain some loss if the identified weaknesses are not mitigated.

Doubtful:  Commercial loans categorized as Doubtful have all the weaknesses inherent in those loans classified as Substandard, with the added elements that the full collection of the loan is improbable and the possibility of loss is high.

Loss:  Loans classified as loss are considered to be non-collectible and of such little value that their continuance as a bankable asset is not warranted. This does not mean that the loan has absolutely no recovery value, but rather it is neither practical nor desirable to defer writing off the loan, even though partial recovery may be obtained in the future.

Management considers the guidance in ASC 310-20 when determining whether a modification, extension, or renewal of loan constitutes a current period origination. Generally, current period renewals of credit are reunderwritten at the point of renewal and considered current period originations for purposes of the table below. As of March 31, 2021 and December 31, 2020, based on the most recent analysis performed, the risk category of loans based on year of origination is as follows:
March 31, 2021
Dollars in thousandsRisk Rating20212020201920182017PriorRevolvi-
ng		Revolving- TermTotal
CommercialPass$72,027 $62,025 $38,033 $8,161 $15,406 $20,968 $122,855 $— $339,475 
Special Mention336 8 35 75 73 581 2,304 — 3,412 
Substandard— 1,332 163 95 21 77 3,447 — 5,135 
Total Commercial72,363 63,365 38,231 8,331 15,500 21,626 128,606 — 348,022 
March 31, 2021
Dollars in thousandsRisk Rating20212020201920182017PriorRevolvi-
ng		Revolving- TermTotal
Commercial Real Estate
   - Owner Occupied
Professional & medicalPass1,713 19,065 16,199 1,876 23,779 26,867 2,685 — 92,184 
Special Mention — 1,165 — — — 5,105 — — 6,270 
Substandard— 78 — — — 139 — — 217 
Total Professional & Medical1,713 20,308 16,199 1,876 23,779 32,111 2,685 — 98,671 
RetailPass18,716 28,647 27,945 5,799 10,151 35,437 2,289 — 128,984 
Special Mention— — — — 429 792 — — 1,221 
Substandard— — 9,551 — 153 2,340 997 — 13,041 
Total Retail18,716 28,647 37,496 5,799 10,733 38,569 3,286 — 143,246 
OtherPass4,842 25,635 13,105 17,347 9,433 42,769 1,925 — 115,056 
Special Mention61 — — — — 680 — — 741 
Substandard— — — — — 446 40 — 486 
Total Other4,903 25,635 13,105 17,347 9,433 43,895 1,965 — 116,283 
Total Commercial Real Estate -
   Owner Occupied		25,332 74,590 66,800 25,022 43,945 114,575 7,936 — 358,200 
Commercial Real Estate
   - Non-Owner Occupied
Hotels & motelsPass— 3,400 23,724 18,863 9,858 21,300 6,162 — 83,307 
Special Mention— — 37,262 — — — — — 37,262 
Substandard— 2,994 — — — 267 — — 3,261 
Total Hotels & Motels— 6,394 60,986 18,863 9,858 21,567 6,162 — 123,830 
Mini-storagePass207 6,341 18,964 14,885 3,955 10,866 169 — 55,387 
Special Mention— — — — — 49 — — 49 
Substandard— — — — — 1,095 — — 1,095 
Total Mini-storage207 6,341 18,964 14,885 3,955 12,010 169 — 56,531 
MultifamilyPass11,298 44,515 24,689 27,012 18,077 57,133 2,810 — 185,534 
Special Mention— 496 — — — 47 — — 543 
Substandard— — 1,180 — — — — — 1,180 
Total Multifamily11,298 45,011 25,869 27,012 18,077 57,180 2,810 — 187,257 
RetailPass10,808 46,579 27,222 11,000 9,248 33,352 6,843 — 145,052 
Special Mention— — — — — 797 — — 797 
Substandard— — — — 144 844 — — 988 
Total Retail10,808 46,579 27,222 11,000 9,392 34,993 6,843 — 146,837 
OtherPass27,856 76,069 20,379 24,523 12,137 54,600 1,616 — 217,180 
Special Mention— — — — — 136 — — 136 
Substandard— — — 576 — 3,247 — — 3,823 
Total Other27,856 76,069 20,379 25,099 12,137 57,983 1,616 — 221,139 
March 31, 2021
Dollars in thousandsRisk Rating20212020201920182017PriorRevolvi-
ng		Revolving- TermTotal
Total Commercial Real Estate -
   Non-Owner Occupied		50,169 180,394 153,420 96,859 53,419 183,733 17,600 — 735,594 
Construction and Development
Land & land developmentPass6,583 24,955 23,935 9,221 3,989 25,137 9,785 — 103,605 
Special Mention— 158 67 11 — 624 — — 860 
Substandard— — — — — 1,847 — — 1,847 
Total Land & land development6,583 25,113 24,002 9,232 3,989 27,608 9,785 — 106,312 
ConstructionPass23,012 54,380 39,867 3,871 876 — 2,505 — 124,511 
Special Mention— — — — — — — — — 
Substandard— — 1,336 — — 164 — — 1,500 
Total Construction23,012 54,380 41,203 3,871 876 164 2,505 — 126,011 
Total Construction and
   Development		29,595 79,493 65,205 13,103 4,865 27,772 12,290 — 232,323 
Residential 1-4 Family Real Estate
Personal residencePass16,787 41,663 26,103 24,892 20,232 140,360 — — 270,037 
Special Mention— — 506 131 402 11,641 — — 12,680 
Substandard— — 578 822 487 8,242 — — 10,129 
Total Personal Residence16,787 41,663 27,187 25,845 21,121 160,243 — — 292,846 
Rental - small loanPass7,630 16,600 18,421 13,409 8,834 41,153 4,226 — 110,273 
Special Mention— 109 246 253 2 1,881 223 — 2,714 
Substandard— 400 1,039 363 530 2,920 18 — 5,270 
Total Rental - Small Loan7,630 17,109 19,706 14,025 9,366 45,954 4,467 — 118,257 
Rental - large loanPass3,914 16,840 5,128 8,754 4,486 20,324 2,714 — 62,160 
Special Mention— — — — — 31 — — 31 
Substandard— — — — — 3,660 — — 3,660 
Total Rental - Large Loan3,914 16,840 5,128 8,754 4,486 24,015 2,714 — 65,851 
Home equityPass— 30 80 22 207 1,190 73,450 — 74,979 
Special Mention— — — — 40 95 1,585 — 1,720 
Substandard— — — — 27 410 548 — 985 
Total Home Equity— 30 80 22 274 1,695 75,583 — 77,684 
Total Residential 1-4 Family Real
   Estate		28,331 75,642 52,101 48,646 35,247 231,907 82,764 — 554,638 
Mortgage warehouse linesPass— — — — — — 187,995 — 187,995 
Special Mention— — — — — — — — — 
Substandard— — — — — — — — — 
Total Mortgage Warehouse Lines— — — — — — 187,995 — 187,995 
March 31, 2021
Dollars in thousandsRisk Rating20212020201920182017PriorRevolvi-
ng		Revolving- TermTotal
ConsumerPass4,046 10,945 7,818 3,501 1,296 2,400 768 — 30,774 
Special Mention217 790 360 157 129 81 10 — 1,744 
Substandard30 153 109 18 5 66 25 — 406 
Total Consumer4,293 11,888 8,287 3,676 1,430 2,547 803 — 32,924 
Other
Credit cardsPass1,574 — — — — — — — 1,574 
Special Mention— — — — — — — — — 
Substandard— — — — — — — — — 
Total Credit Cards1,574 — — — — — — — 1,574 
OverdraftsPass801 — — — — — — — 801 
Special Mention— — — — — — — — — 
Substandard— — — — — — — — — 
Total Overdrafts801 — — — — — — — 801 
Total Other2,375 — — — — — — — 2,375 
Total$212,458 $485,372 $384,044 $195,637 $154,406 $582,160 $437,994 $— $2,452,071 

December 31, 2020
Dollars in thousandsRisk Rating20202019201820172016PriorRevolvi-
ng		Revolving- TermTotal
CommercialPass$112,335 $46,323 $20,936 $16,723 $11,087 $12,336 $78,107 $— $297,847 
Special Mention9 38 1,956 77 201 909 407 — 3,597 
Substandard1,039 177 215 29 40 56 3,885 — 5,441 
Total Commercial113,383 46,538 23,107 16,829 11,328 13,301 82,399 — 306,885 
Commercial Real Estate
   - Owner Occupied
Professional & medicalPass19,454 16,414 2,540 26,578 3,322 28,905 3,079 — 100,292 
Special Mention 1,171 — — — — 5,152 — — 6,323 
Substandard79 321 — — 136 — — — 536 
Total Professional & Medical20,704 16,735 2,540 26,578 3,458 34,057 3,079 — 107,151 
RetailPass28,351 28,547 5,238 10,288 6,041 31,087 2,199 — 111,751 
Special Mention— — — 432 3 824 — — 1,259 
Substandard— 10,524 — 157 — 2,360 400 — 13,441 
Total Retail28,351 39,071 5,238 10,877 6,044 34,271 2,599 — 126,451 
OtherPass28,712 13,722 17,699 9,845 13,119 32,486 1,496 — 117,079 
Special Mention— — — — — 694 — — 694 
Substandard— — — — — 444 41 — 485 
Total Other28,712 13,722 17,699 9,845 13,119 33,624 1,537 — 118,258 
December 31, 2020
Dollars in thousandsRisk Rating20202019201820172016PriorRevolvi-
ng		Revolving- TermTotal
Total Commercial Real Estate -
   Owner Occupied		77,767 69,528 25,477 47,300 22,621 101,952 7,215 — 351,860 
Commercial Real Estate
   - Non-Owner Occupied
Hotels & motelsPass3,428 23,821 18,894 9,880 7,389 14,252 3,160 — 80,824 
Special Mention2,994 37,398 — — — 286 — — 40,678 
Substandard— — — — — — — — — 
Total Hotels & Motels6,422 61,219 18,894 9,880 7,389 14,538 3,160 — 121,502 
Mini-storagePass10,159 19,022 15,046 3,986 6,228 4,780 170 — 59,391 
Special Mention— — — — — 50 — — 50 
Substandard— — — — — 1,109 — — 1,109 
Total Mini-storage10,159 19,022 15,046 3,986 6,228 5,939 170 — 60,550 
MultifamilyPass39,814 27,090 27,198 19,294 10,762 47,751 2,844 — 174,753 
Special Mention— — — — — 48 — — 48 
Substandard— 1,187 — — — — — — 1,187 
Total Multifamily39,814 28,277 27,198 19,294 10,762 47,799 2,844 — 175,988 
RetailPass44,359 27,357 11,169 9,361 4,414 30,381 6,502 — 133,543 
Special Mention— — — — 446 540 — — 986 
Substandard— — — 152 — 724 — — 876 
Total Retail44,359 27,357 11,169 9,513 4,860 31,645 6,502 — 135,405 
OtherPass75,272 20,483 24,663 10,626 26,989 28,293 1,794 — 188,120 
Special Mention— — — — — 142 — — 142 
Substandard— — — — — — — — — 
Doubtful— — 576 — — 3,282 — — 3,858 
Total Other75,272 20,483 25,239 10,626 26,989 31,717 1,794 — 192,120 
Total Commercial Real Estate -
   Non-Owner Occupied		176,026 156,358 97,546 53,299 56,228 131,638 14,470 — 685,565 
Construction and Development
Land & land developmentPass27,084 25,468 10,943 4,149 6,370 21,882 9,320 — 105,216 
Special Mention— 70 12 — — 644 — — 726 
Substandard— — 6 — 11 1,383 — — 1,400 
Total Land & land development27,084 25,538 10,961 4,149 6,381 23,909 9,320 — 107,342 
ConstructionPass50,060 34,480 2,833 885 — — 1,325 — 89,583 
Special Mention— — — — — — — — — 
Substandard— 1,352 — — — 165 — — 1,517 
Total Construction50,060 35,832 2,833 885 — 165 1,325 — 91,100 
December 31, 2020
Dollars in thousandsRisk Rating20202019201820172016PriorRevolvi-
ng		Revolving- TermTotal
Total Construction and
   Development		77,144 61,370 13,794 5,034 6,381 24,074 10,645 — 198,442 
Residential 1-4 Family Real Estate
Personal residencePass51,120 31,415 27,052 23,069 23,759 126,293 — — 282,708 
Special Mention— 242 131 267 254 12,020 — — 12,914 
Substandard— 46 849 540 126 7,910 — — 9,471 
Total Personal Residence51,120 31,703 28,032 23,876 24,139 146,223 — — 305,093 
Rental - small loanPass18,762 20,113 14,512 10,705 10,941 34,643 4,047 — 113,723 
Special Mention110 253 251 3 192 1,749 62 — 2,620 
Substandard— 1,163 — — 46 2,874 — — 4,083 
Total Rental - Small Loan18,872 21,529 14,763 10,708 11,179 39,266 4,109 — 120,426 
Rental - large loanPass16,926 5,484 9,456 5,323 9,133 20,515 2,188 — 69,025 
Special Mention— 1,430 — — — 32 — — 1,462 
Substandard— — — — — 3,698 — — 3,698 
Total Rental - Large Loan16,926 6,914 9,456 5,323 9,133 24,245 2,188 — 74,185 
Home equityPass429 565 347 502 89 2,174 74,974 — 79,080 
Special Mention— — — 40 — 96 1,596 — 1,732 
Substandard— — 32 28 — 424 292 — 776 
Total Home Equity429 565 379 570 89 2,694 76,862 — 81,588 
Total Residential 1-4 Family Real
   Estate		87,347 60,711 52,630 40,477 44,540 212,428 83,159 — 581,292 
Mortgage warehouse linesPass— — — — — — 251,810 — 251,810 
Special Mention— — — — — — — — — 
Substandard— — — — — — — — — 
Total Mortgage Warehouse Lines— — — — — — 251,810 — 251,810 
ConsumerPass12,785 9,257 4,239 1,609 1,237 1,516 822 — 31,465 
Special Mention991 454 214 155 70 49 18 — 1,951 
Substandard245 127 31 6 51 4 26 — 490 
Total Consumer14,021 9,838 4,484 1,770 1,358 1,569 866 — 33,906 
Other
Credit cardsPass1,855 — — — — — — — 1,855 
Special Mention— — — — — — — — — 
Substandard— — — — — — — — — 
Total Credit Cards1,855 — — — — — — — 1,855 
OverdraftsPass538 — — — — — — — 538 
Special Mention— — — — — — — — — 
Substandard— — — — — — — — — 
December 31, 2020
Dollars in thousandsRisk Rating20202019201820172016PriorRevolvi-
ng		Revolving- TermTotal
Total Overdrafts538 — — — — — — — 538 
Total Other2,393 — — — — — — — 2,393 
Total$548,081 $404,343 $217,038 $164,709 $142,456 $484,962 $450,564 $— $2,412,153 

Allowance for Credit Losses - Loans
The following tables presents the activity in the ACLL by portfolio segment during the first three months of 2021 and the twelve months ended 2020:
For the Three Months Ended March 31, 2021
Allowance for Credit Losses - Loans
Dollars in thousandsBeginning
Balance 		Provision
for
Credit
Losses -
Loans
Adjustment
for PCD
Acquired
Loans		Charge-
offs		RecoveriesEnding
Balance
Commercial$2,304 $589 $— $(126)$5 $2,772 
Commercial real estate - owner occupied
  Professional & medical
954 (209)— (3)— 742 
  Retail
3,173 828 — — — 4,001 
  Other610 (72)— — — 538 
Commercial real estate - non-owner occupied
  Hotels & motels
2,135 810 — — — 2,945 
  Mini-storage
337 (157)— — — 180 
  Multifamily
1,547 (14)— — — 1,533 
  Retail
981 350 — — — 1,331 
  Other
1,104 64 — — — 1,168 
Construction and development
  Land & land development
4,084 (178)— — 5 3,911 
  Construction4,648 972 — — — 5,620 
Residential 1-4 family real estate
  Personal residence3,559 (287)— (74)34 3,232 
  Rental - small loan2,736 (207)— (14)22 2,537 
  Rental - large loan3,007 (512)— — — 2,495 
  Home equity713 (141)— — 7 579 
Mortgage warehouse lines
— — — — — — 
Consumer216 46 — (52)32 242 
Other
  Credit cards17 (1)— (3)2 15 
  Overdrafts121 104 — (82)58 201 
Total
$32,246 $1,985 $— $(354)$165 $34,042 
For the Twelve Months Ended December 31, 2020
Allowance for Credit Losses - Loans
Dollars in thousandsBeginning
Balance 		Impact of
Adoption
of ASC
326		Provision
for
Credit
Losses -
Loans
Adjustment
for PCD
Acquired
Loans		Charge-
offs		RecoveriesEnding
Balance
Commercial$1,221 $1,064 $85 $— $(99)$33 $2,304 
Commercial real estate - owner occupied
  Professional & medical
1,058 (390)1,290 1 (1,005)— 954 
  Retail
820 (272)2,311 152 — 162 3,173 
  Other821 (137)(104)1 — 29 610 
Commercial real estate - non-owner occupied
  Hotels & motels
1,235 (936)1,836 — — — 2,135 
  Mini-storage
485 (311)48 115 — — 337 
  Multifamily
1,534 8 (155)122 — 38 1,547 
  Retail
964 279 (22)101 (343)2 981 
  Other
1,721 (1,394)700 58 — 19 1,104 
Construction and development
  Land & land development
600 2,136 1,202 111 (7)42 4,084 
  Construction242 996 3,159 251 — — 4,648 
Residential 1-4 family real estate
  Personal residence1,275 1,282 980 182 (252)92 3,559 
  Rental - small loan532 1,453 657 96 (140)138 2,736 
  Rental - large loan49 2,884 58 16 — — 3,007 
  Home equity138 308 246 — (24)45 713 
Mortgage warehouse lines
— — — — — — — 
Consumer379 (238)166 — (239)148 216 
Other
  Credit cards— 12 35 — (40)10 17 
  Overdrafts— 182 251 — (460)148 121 
Total
$13,074 $6,926 $12,743 $1,206 $(2,609)$906 $32,246 

The following tables presents, as of March 31, 2021 and December 31, 2020 segregated by loan portfolio segment, details of the loan portfolio and the ACLL calculated in accordance with our credit loss accounting methodology for loans described above.
March 31, 2021
Loan BalancesAllowance for Credit Losses - Loans
Dollars in thousandsLoans Individually Evaluated
Loans Collectively Evaluated (1)
TotalLoans Individually EvaluatedLoans Collectively EvaluatedTotal
Commercial$4,122 $343,900 $348,022 $— $2,772 $2,772 
Commercial real estate - owner occupied
  Professional & medical2,149 96,522 98,671 219 523 742 
  Retail17,063 126,183 143,246 2,573 1,428 4,001 
  Other— 116,283 116,283 — 538 538 
Commercial real estate - non-owner occupied
  Hotels & motels3,261 120,569 123,830 844 2,101 2,945 
  Mini-storage1,094 55,437 56,531 — 180 180 
  Multifamily1,180 186,077 187,257 129 1,404 1,533 
  Retail3,122 143,715 146,837 — 1,331 1,331 
  Other5,789 215,350 221,139 129 1,039 1,168 
Construction and development
  Land & land development2,347 103,965 106,312 686 3,225 3,911 
  Construction1,336 124,675 126,011 4 5,616 5,620 
Residential 1-4 family real estate
  Personal residence480 292,366 292,846 — 3,232 3,232 
  Rental - small loan2,252 116,005 118,257 166 2,371 2,537 
  Rental - large loan3,255 62,596 65,851 — 2,495 2,495 
  Home equity747 76,937 77,684 — 579 579 
Consumer— 32,924 32,924 — 242 242 
Other
Credit cards— 1,574 1,574 — 15 15 
Overdrafts— 801 801 — 201 201 
Mortgage warehouse lines— 187,995 187,995 — — — 
             Total$48,197 $2,403,874 $2,452,071 $4,750 $29,292 $34,042 

(1) Included in the loans collectively evaluated are $69.4 million in fully guaranteed or cash secured loans, which are excluded from the pools collectively evaluated and carry no reserve.
December 31, 2020
Loan BalancesAllowance for Credit Losses - Loans
Dollars in thousandsLoans Individually Evaluated
Loans Collectively Evaluated (1)
TotalLoans Individually EvaluatedLoans Collectively EvaluatedTotal
Commercial$4,851 $302,034 $306,885 $8 $2,296 $2,304 
Commercial real estate - owner occupied
  Professional & medical2,171 104,980 107,151 223 731 954 
  Retail17,458 108,993 126,451 2,258 915 3,173 
  Other— 118,258 118,258 — 610 610 
Commercial real estate - non-owner occupied
  Hotels & motels— 121,502 121,502 — 2,135 2,135 
  Mini-storage1,109 59,441 60,550 111 226 337 
  Multifamily1,187 174,801 175,988 135 1,412 1,547 
  Retail3,473 131,932 135,405 — 981 981 
  Other5,857 186,263 192,120 129 975 1,104 
Construction and development
  Land & land development1,891 105,451 107,342 623 3,461 4,084 
  Construction1,352 89,748 91,100 135 4,513 4,648 
Residential 1-4 family real estate
  Personal residence— 305,093 305,093 — 3,559 3,559 
  Rental - small loan1,300 119,126 120,426 102 2,634 2,736 
  Rental - large loan3,288 70,897 74,185 — 3,007 3,007 
  Home equity523 81,065 81,588 — 713 713 
Consumer— 33,906 33,906 — 216 216 
Other
Credit cards— 1,855 1,855 — 17 17 
Overdrafts— 538 538 — 121 121 
Mortgage warehouse lines— 251,810 251,810 — — — 
             Total$44,460 $2,367,693 $2,412,153 $3,724 $28,522 $32,246 

(1) Included in the loans collectively evaluated are $83.9 million in fully guaranteed or cash secured loans, which are excluded from the pools collectively evaluated and carry no reserve.

The following table presents the amortized cost basis of collateral dependent loans, which are individually evaluated to determine expected credit losses, and the related ACLL allocated to those loans:
March 31, 2021
Dollars in thousandsReal Estate
Secured
Loans		Non-Real Estate
Secured Loans		Total LoansAllowance for Credit Losses
- Loans
Commercial$— $4,122 $4,122 $— 
Commercial real estate - owner occupied
  Professional & medical2,149 — 2,149 219 
  Retail17,063 — 17,063 2,573 
  Other— — — — 
Commercial real estate - non-owner occupied
  Hotels & motels3,261 — 3,261 844 
  Mini-storage1,094 — 1,094 — 
  Multifamily1,180 — 1,180 129 
  Retail3,122 — 3,122 — 
  Other5,789 — 5,789 129 
Construction and development
  Land & land development2,347 — 2,347 686 
  Construction1,336 — 1,336 4 
Residential 1-4 family real estate
  Personal residence480 — 480 — 
  Rental - small loan2,252 — 2,252 166 
  Rental - large loan3,255 — 3,255 — 
  Home equity747 — 747 — 
Consumer— — — — 
Other
Credit cards— — — — 
Overdrafts— — — — 
             Total$44,075 $4,122 $48,197 $4,750 

December 31, 2020
Dollars in thousandsReal Estate
Secured
Loans		Non-Real Estate
Secured Loans		Total LoansAllowance for Credit Losses
- Loans
Commercial$— $4,851 $4,851 $8 
Commercial real estate - owner occupied
  Professional & medical2,171 — 2,171 223 
  Retail17,458 — 17,458 2,258 
  Other— — — — 
Commercial real estate - non-owner occupied
  Hotels & motels— — — — 
  Mini-storage1,109 — 1,109 111 
  Multifamily1,187 — 1,187 135 
  Retail3,473 — 3,473 — 
  Other5,857 — 5,857 129 
Construction and development
  Land & land development1,891 — 1,891 623 
  Construction1,352 — 1,352 135 
Residential 1-4 family real estate
  Personal residence— — — — 
  Rental - small loan1,300 — 1,300 102 
  Rental - large loan3,288 — 3,288 — 
  Home equity523 — 523 — 
Consumer— — — — 
Other
Credit cards— — — — 
Overdrafts— — — — 
             Total$39,609 $4,851 $44,460 $3,724