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Loans and Allowance for Credit Losses
 9 Months Ended
Sep. 30, 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 thousandsSeptember 30,
2021		December 31,
2020
Commercial$317,855 $306,885 
Commercial real estate - owner occupied  
Professional & medical132,500 107,151 
Retail163,350 126,451 
Other143,352 118,258 
Commercial real estate - non-owner occupied
Hotels & motels121,765 121,502 
Mini-storage56,992 60,550 
Multifamily233,401 175,988 
Retail154,120 135,405 
Other268,793 192,120 
Construction and development  
Land & land development99,718 107,342 
Construction127,432 91,100 
Residential 1-4 family real estate  
Personal residence270,951 305,093 
Rental - small loan123,937 120,426 
Rental - large loan71,977 74,185 
Home equity71,496 81,588 
Mortgage warehouse lines161,628 251,810 
Consumer32,285 33,906 
Other
Credit cards1,783 1,855 
Overdrafts775 538 
Total loans, net of unearned fees2,554,110 2,412,153 
Less allowance for credit losses - loans32,406 32,246 
Loans, net$2,521,704 $2,379,907 

Accrued interest and fees receivable on loans totaled $6.1 million and $9.1 million at September 30, 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 September 30, 2021, we had 1 loan in COVID-19 related deferment with an aggregate outstanding balance of approximately $7.2 million.
The following table presents the contractual aging of the amortized cost basis of past due loans by class as of September 30, 2021 and December 31, 2020.
 At September 30, 2021
 Past Due 90 days or more and Accruing
Dollars in thousands30-59 days60-89 days90 days or moreTotalCurrent
Commercial$298 $42 $385 $725 $317,130 $— 
Commercial real estate - owner occupied      
  Professional & medical— — — — 132,500 — 
  Retail— — 146 146 163,204 — 
  Other— 124 150 274 143,078 — 
Commercial real estate - non-owner occupied
  Hotels & motels— — — — 121,765 — 
  Mini-storage— — — — 56,992 — 
  Multifamily101 56 — 157 233,244 — 
  Retail— — 337 337 153,783 — 
  Other— — — — 268,793 — 
Construction and development      
  Land & land development1,215 — — 1,215 98,503 — 
  Construction— — — — 127,432 — 
Residential 1-4 family real estate      
  Personal residence2,086 979 843 3,908 267,043 — 
  Rental - small loan197 228 1,270 1,695 122,242 — 
  Rental - large loan— — — — 71,977 — 
  Home equity211 64 173 448 71,048 — 
Mortgage warehouse lines— — — — 161,628 — 
Consumer110 89 40 239 32,046 — 
Other
Credit cards1 — 2 3 1,780 2 
Overdrafts— — — — 775 — 
Total$4,219 $1,582 $3,346 $9,147 $2,544,963 $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 September 30, 2021 and December 31, 2020.
September 30,December 31,
20212020
Dollars in thousandsNonaccrualNonaccrual
with No
Allowance for
Credit Losses
- Loans		NonaccrualNonaccrual
with No
Allowance for
Credit Losses
- Loans
Commercial$459 $35 $525 $— 
Commercial real estate - owner occupied  
  Professional & medical— — 536 — 
  Retail789 146 12,193 2,258 
  Other340 — 384 — 
Commercial real estate - non-owner occupied
  Hotels & motels3,160 — — — 
  Mini-storage— — — — 
  Multifamily— — — — 
  Retail337 207 809 657 
  Other17 — 315 — 
Construction and development  
  Land & land development448 448 70 — 
  Construction— — 165 — 
Residential 1-4 family real estate  
  Personal residence2,334 — 3,424 — 
  Rental - small loan2,981 110 1,603 108 
  Rental - large loan— — — — 
  Home equity199 131 236 — 
Mortgage warehouse lines— — — — 
Consumer46 — 73 — 
Other
Credit cards— — — — 
Overdrafts— — — — 
Total$11,110 $1,077 $20,333 $3,023 

At September 30, 2021, we had troubled debt restructurings ("TDRs") of $21.7 million, of which $19.4 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 and nine months ended September 30, 2021 and September 30, 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 
 September 30, 2021		For the Three Months Ended 
 September 30, 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
Residential 1-4 family real estate
  Personal residence— $— $— 1 $48 $48 
  Rental - small loan— — — 1 399 399 
Total— $— $— 2 $447 $447 
For the Nine Months Ended 
 September 30, 2021		For the Nine Months Ended 
 September 30, 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 
Residential 1-4 family real estate
  Personal residence— — — 1 48 48 
  Rental - small loan— — — 1 399 399 
Total— $— $— 3 $808 $808 

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 
 September 30, 2021		For the Three Months Ended 
 September 30, 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 $361 
Residential 1-4 family real estate
   Personal residence— — 1 49 
Total—$— 2 $410 

For the Nine Months Ended 
 September 30, 2021		For the Nine Months Ended 
 September 30, 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 $361 
Residential 1-4 family real estate
   Personal residence— — 1 49 
Total—$— 2 $410 

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 September 30, 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:
September 30, 2021
Dollars in thousandsRisk Rating20212020201920182017PriorRevolvi-
ng		Revolving- TermTotal
CommercialPass$90,931 $40,069 $34,789 $6,605 $9,970 $14,940 $112,577 $— $309,881 
Special Mention486 980 31 43 71 549 4,988 — 7,148 
Substandard137 — 111 53 26 15 484 — 826 
Total Commercial91,554 41,049 34,931 6,701 10,067 15,504 118,049 — 317,855 
Commercial Real Estate
   - Owner Occupied
Professional & medicalPass37,987 26,127 7,293 4,747 23,338 23,806 2,779 — 126,077 
Special Mention — 1,153 — — — 4,980 — — 6,133 
Substandard— 71 — — 219 — — — 290 
Total Professional & Medical37,987 27,351 7,293 4,747 23,557 28,786 2,779 — 132,500 
RetailPass44,833 30,499 34,141 9,207 9,517 29,277 2,471 — 159,945 
Special Mention— — — — — 740 — — 740 
Substandard— — 1,876 — 555 234 — — 2,665 
Total Retail44,833 30,499 36,017 9,207 10,072 30,251 2,471 — 163,350 
OtherPass30,324 31,332 14,335 16,870 7,631 39,879 1,946 — 142,317 
Special Mention60 45 — — — 590 — — 695 
Substandard— — — — — 301 39 — 340 
Total Other30,384 31,377 14,335 16,870 7,631 40,770 1,985 — 143,352 
Total Commercial Real Estate -
   Owner Occupied		113,204 89,227 57,645 30,824 41,260 99,807 7,235 — 439,202 
Commercial Real Estate
   - Non-Owner Occupied
Hotels & motelsPass1,747 3,342 32,325 16,029 7,024 20,657 444 — 81,568 
Special Mention— — 37,037 — — — — — 37,037 
Substandard— 2,896 — — — 264 — — 3,160 
Total Hotels & Motels1,747 6,238 69,362 16,029 7,024 20,921 444 — 121,765 
Mini-storagePass8,836 7,493 10,911 14,568 4,552 10,544 40 — 56,944 
Special Mention— — — — — 48 — — 48 
Substandard— — — — — — — — — 
September 30, 2021
Dollars in thousandsRisk Rating20212020201920182017PriorRevolvi-
ng		Revolving- TermTotal
Total Mini-storage8,836 7,493 10,911 14,568 4,552 10,592 40 — 56,992 
MultifamilyPass49,770 38,286 45,966 24,370 15,828 53,811 4,681 — 232,712 
Special Mention— 588 — — — 101 — — 689 
Substandard— — — — — — — — — 
Total Multifamily49,770 38,874 45,966 24,370 15,828 53,912 4,681 — 233,401 
RetailPass35,227 42,582 24,122 8,821 9,055 26,324 6,610 — 152,741 
Special Mention— — — — — 979 — — 979 
Substandard— — — — — 400 — — 400 
Total Retail35,227 42,582 24,122 8,821 9,055 27,703 6,610 — 154,120 
OtherPass100,701 75,164 14,409 8,557 11,516 53,083 1,910 — 265,340 
Special Mention— — — 575 — — — — 575 
Substandard— — — — — 2,878 — — 2,878 
Total Other100,701 75,164 14,409 9,132 11,516 55,961 1,910 — 268,793 
Total Commercial Real Estate -
   Non-Owner Occupied		196,281 170,351 164,770 72,920 47,975 169,089 13,685 — 835,071 
Construction and Development
Land & land developmentPass18,045 16,385 22,360 7,128 3,555 22,752 6,745 — 96,970 
Special Mention— 157 119 — — 662 — — 938 
Substandard— — — — — 1,810 — — 1,810 
Total Land & land development18,045 16,542 22,479 7,128 3,555 25,224 6,745 — 99,718 
ConstructionPass51,372 57,903 7,188 2,067 — — 8,401 — 126,931 
Special Mention— — — — — — — — — 
Substandard— — — 330 — 171 — — 501 
Total Construction51,372 57,903 7,188 2,397 — 171 8,401 — 127,432 
Total Construction and
   Development		69,417 74,445 29,667 9,525 3,555 25,395 15,146 — 227,150 
Residential 1-4 Family Real Estate
Personal residencePass34,742 36,393 19,820 20,253 16,399 122,763 — — 250,370 
Special Mention— — 184 172 279 10,971 — — 11,606 
Substandard— — 487 750 455 7,283 — — 8,975 
Total Personal Residence34,742 36,393 20,491 21,175 17,133 141,017 — — 270,951 
Rental - small loanPass25,763 15,405 15,210 11,898 7,850 35,733 4,980 — 116,839 
Special Mention— 107 57 252 2 1,928 — — 2,346 
Substandard— 370 140 380 513 3,112 237 — 4,752 
Total Rental - Small Loan25,763 15,882 15,407 12,530 8,365 40,773 5,217 — 123,937 
Rental - large loanPass23,163 14,161 5,071 6,430 3,954 14,127 1,456 — 68,362 
September 30, 2021
Dollars in thousandsRisk Rating20212020201920182017PriorRevolvi-
ng		Revolving- TermTotal
Special Mention— — — — — 30 — — 30 
Substandard— — — — — 3,585 — — 3,585 
Total Rental - Large Loan23,163 14,161 5,071 6,430 3,954 17,742 1,456 — 71,977 
Home equityPass142 115 12 23 19 1,333 67,557 — 69,201 
Special Mention— — — — — 94 1,541 — 1,635 
Substandard— — — — — 404 256 — 660 
Total Home Equity142 115 12 23 19 1,831 69,354 — 71,496 
Total Residential 1-4 Family Real
   Estate		83,810 66,551 40,981 40,158 29,471 201,363 76,027 — 538,361 
Mortgage warehouse linesPass— — — — — — 161,628 — 161,628 
Special Mention— — — — — — — — — 
Substandard— — — — — — — — — 
Total Mortgage Warehouse Lines— — — — — — 161,628 — 161,628 
ConsumerPass11,005 7,681 5,397 2,405 700 1,896 1,131 — 30,215 
Special Mention670 513 254 94 112 56 12 — 1,711 
Substandard102 133 46 9 3 38 28 — 359 
Total Consumer11,777 8,327 5,697 2,508 815 1,990 1,171 — 32,285 
Other
Credit cardsPass1,783 — — — — — — — 1,783 
Special Mention— — — — — — — — — 
Substandard— — — — — — — — — 
Total Credit Cards1,783 — — — — — — — 1,783 
OverdraftsPass775 — — — — — — — 775 
Special Mention— — — — — — — — — 
Substandard— — — — — — — — — 
Total Overdrafts775 — — — — — — — 775 
Total Other2,558 — — — — — — — 2,558 
Total$568,601 $449,950 $333,691 $162,636 $133,143 $513,148 $392,941 $— $2,554,110 

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 
December 31, 2020
Dollars in thousandsRisk Rating20202019201820172016PriorRevolvi-
ng		Revolving- TermTotal
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 
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 
December 31, 2020
Dollars in thousandsRisk Rating20202019201820172016PriorRevolvi-
ng		Revolving- TermTotal
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 
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 
December 31, 2020
Dollars in thousandsRisk Rating20202019201820172016PriorRevolvi-
ng		Revolving- TermTotal
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— — — — — — — — — 
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 three and nine months ended September 30, 2021 and the twelve months ended December 31, 2020:
For the Three Months Ended September 30, 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$2,709 $46 $— $— $4 $2,759 
Commercial real estate - owner occupied
  Professional & medical
986 (46)71 — — 1,011 
  Retail
3,519 (1,791)— — — 1,728 
  Other556 46 — — — 602 
Commercial real estate - non-owner occupied
  Hotels & motels
2,569 29 — — — 2,598 
  Mini-storage
157 19 — — — 176 
  Multifamily
1,637 457 — (233)4 1,865 
  Retail
1,471 107 — — — 1,578 
  Other
1,425 330 — — — 1,755 
Construction and development
  Land & land development
3,705 (166)— — 2 3,541 
  Construction6,217 (241)— — — 5,976 
Residential 1-4 family real estate
  Personal residence3,050 (31)— (189)21 2,851 
  Rental - small loan2,546 143 20 — 48 2,757 
  Rental - large loan2,431 (144)— — — 2,287 
  Home equity551 (15)— — 3 539 
Mortgage warehouse lines
— — — — — — 
Consumer172 (5)— (24)26 169 
Other
  Credit cards16 4 — (4)1 17 
  Overdrafts168 58 — (78)49 197 
Total
$33,885 $(1,200)$91 $(528)$158 $32,406 
For the Nine Months Ended September 30, 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 $655 $— $(222)$22 $2,759 
Commercial real estate - owner occupied
  Professional & medical
954 (11)71 (3)— 1,011 
  Retail
3,173 (1,446)— — 1 1,728 
  Other610 (8)— — — 602 
Commercial real estate - non-owner occupied
  Hotels & motels
2,135 463 — — — 2,598 
  Mini-storage
337 (161)— — — 176 
  Multifamily
1,547 544 — (233)7 1,865 
  Retail
981 597 — — — 1,578 
  Other
1,104 651 — — — 1,755 
Construction and development
  Land & land development
4,084 (552)— — 9 3,541 
  Construction4,648 1,328 — — — 5,976 
Residential 1-4 family real estate
  Personal residence3,559 (515)— (298)105 2,851 
  Rental - small loan2,736 13 20 (89)77 2,757 
  Rental - large loan3,007 (720)— — — 2,287 
  Home equity713 (161)— (26)13 539 
Mortgage warehouse lines
— — — — — — 
Consumer216 (39)— (100)92 169 
Other
  Credit cards17 11 — (16)5 17 
  Overdrafts121 181 — (237)132 197 
Total
$32,246 $830 $91 $(1,224)$463 $32,406 
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 September 30, 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.
September 30, 2021
Loan BalancesAllowance for Credit Losses - Loans
Dollars in thousandsLoans Individually Evaluated
Loans Collectively Evaluated (1)
TotalLoans Individually EvaluatedLoans Collectively EvaluatedTotal
Commercial$180 $317,675 $317,855 $— $2,759 $2,759 
Commercial real estate - owner occupied
  Professional & medical2,100 130,400 132,500 207 804 1,011 
  Retail6,290 157,060 163,350 — 1,728 1,728 
  Other— 143,352 143,352 — 602 602 
Commercial real estate - non-owner occupied
  Hotels & motels3,160 118,605 121,765 743 1,855 2,598 
  Mini-storage1,069 55,923 56,992 — 176 176 
  Multifamily— 233,401 233,401 — 1,865 1,865 
  Retail3,066 151,054 154,120 — 1,578 1,578 
  Other5,676 263,117 268,793 68 1,687 1,755 
Construction and development
  Land & land development2,300 97,418 99,718 653 2,888 3,541 
  Construction— 127,432 127,432 — 5,976 5,976 
Residential 1-4 family real estate
  Personal residence— 270,951 270,951 — 2,851 2,851 
  Rental - small loan1,571 122,366 123,937 212 2,545 2,757 
  Rental - large loan3,189 68,788 71,977 — 2,287 2,287 
  Home equity523 70,973 71,496 — 539 539 
Mortgage warehouse lines— 161,628 161,628 — — — 
Consumer— 32,285 32,285 — 169 169 
Other
Credit cards— 1,783 1,783 — 17 17 
Overdrafts— 775 775 — 197 197 
             Total$29,124 $2,524,986 $2,554,110 $1,883 $30,523 $32,406 

(1) Included in the loans collectively evaluated are $30.9 million in fully guaranteed or cash secured loans, which are excluded from the pools collectively evaluated and carry no allowance.
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 allowance.

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:
September 30, 2021
Dollars in thousandsReal Estate
Secured
Loans		Non-Real Estate
Secured Loans		Total LoansAllowance for Credit Losses
- Loans
Commercial$— $180 $180 $— 
Commercial real estate - owner occupied
  Professional & medical2,100 — 2,100 207 
  Retail6,290 — 6,290 — 
  Other— — — — 
Commercial real estate - non-owner occupied
  Hotels & motels3,160 — 3,160 743 
  Mini-storage1,069 — 1,069 — 
  Multifamily— — — — 
  Retail3,066 — 3,066 — 
  Other5,676 — 5,676 68 
Construction and development
  Land & land development2,300 — 2,300 653 
  Construction— — — — 
Residential 1-4 family real estate
  Personal residence— — — — 
  Rental - small loan1,571 — 1,571 212 
  Rental - large loan3,189 — 3,189 — 
  Home equity523 — 523 — 
Consumer— — — — 
Other
Credit cards— — — — 
Overdrafts— — — — 
             Total$28,944 $180 $29,124 $1,883 

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