LOANS AND ALLOWANCE FOR CREDIT LOSSES (Tables)

9 Months Ended

Sep. 30, 2020

Receivables [Abstract]

Schedule of Loans Receivable

The following presents the composition of gross loans and leases HFI by portfolio and by rate type:

	September 30, 2020				December 31, 2019
(dollars in thousands)	Amount		Percent		Amount		Percent
Commercial LHFI:
CRE loans	$	7,466,898	8.0	%	$	8,468,023	9.1	%
C&I loans	16,289,708		17.6	%	16,534,694		17.8	%
Multifamily loans	8,677,483		9.4	%	8,641,204		9.3	%
Other commercial(2)	7,217,276		7.8	%	7,390,795		8.2	%
Total commercial LHFI	39,651,365		42.8	%	41,034,716		44.4	%
Consumer loans secured by real estate:
Residential mortgages	7,132,279		7.7	%	8,835,702		9.5	%
Home equity loans and lines of credit	4,288,526		4.6	%	4,770,344		5.1	%
Total consumer loans secured by real estate	11,420,805		12.3	%	13,606,046		14.6	%
Consumer loans not secured by real estate:
RICs and auto loans	40,615,831		43.7	%	36,456,747		39.3	%
Personal unsecured loans	845,860		0.9	%	1,291,547		1.4	%
Other consumer(3)	243,245		0.3	%	316,384		0.3	%
Total consumer loans	53,125,741		57.2	%	51,670,724		55.6	%
Total LHFI(1)	$	92,777,106	100.0	%	$	92,705,440	100.0	%
Total LHFI:
Fixed rate	$	64,631,198	69.7	%	$	61,775,942	66.6	%
Variable rate	28,145,908		30.3	%	30,929,498		33.4	%
Total LHFI(1)	$	92,777,106	100.0	%	$	92,705,440	100.0	%

(1)Total LHFI includes deferred loan fees, net of deferred origination costs and unamortized purchase premiums, net of discounts as well as purchase accounting adjustments. These items resulted in a net increase in the loan balances of $3.1 billion and $3.2 billion as of September 30, 2020 and December 31, 2019, respectively.

(2)Other commercial includes CEVF leveraged leases and loans.

(3)Other consumer primarily includes RV and marine loans.

Allowance for Credit Losses by Portfolio Segment

The activity in the ACL by portfolio segment for the three-month and nine-month periods ended September 30, 2020 and 2019 was as follows:

	Three-Month Period Ended September 30, 2020
(in thousands)	Commercial		Consumer		Unallocated		Total
ALLL, beginning of period (1)	$	759,599	$	6,353,139	$	—	$	7,112,738
Credit loss expense on loans	14,797		365,799				380,596
Charge-offs	(28,962)		(577,179)				(606,141)
Recoveries	7,843		504,562				512,405
Charge-offs, net of recoveries	(21,119)		(72,617)		—		(93,736)
ALLL, end of period	$	753,277	$	6,646,321	$	—	$	7,399,598
Reserve for unfunded lending commitments, beginning of period (1)	$	95,022	$	27,721			$	122,743
Credit loss expense on unfunded lending commitments	24,752		477				25,229
Reserve for unfunded lending commitments, end of period	119,774		28,198		—		147,972
Total ACL, end of period	$	873,051	$	6,674,519	$	—	$	7,547,570
	Nine-Month Period Ended September 30, 2020
(in thousands)	Commercial		Consumer		Unallocated		Total
ALLL, beginning of period	$	399,829	$	3,199,612	$	46,748	$	3,646,189
Day 1: Adjustment to allowance for adoption of ASU 2016-13 (1)	198,919		2,383,711		(46,748)		2,535,882
Credit loss expense on loans (1)	254,262		2,268,811				2,523,073
Charge-offs	(125,871)		(2,721,664)				(2,847,535)
Recoveries	26,138		1,515,851				1,541,989
Charge-offs, net of recoveries	(99,733)		(1,205,813)		—		(1,305,546)
ALLL, end of period	$	753,277	$	6,646,321	$	—	$	7,399,598
Reserve for unfunded lending commitments, beginning of period	$	85,934	$	5,892			$	91,826
Day 1: Adjustment to allowance for adoption of ASU 2016-13	10,081		330				10,411
Credit loss expense on unfunded lending commitments (1)	23,759		21,976				45,735
Reserve for unfunded lending commitments, end of period	119,774		28,198		—		147,972
Total ACL, end of period	$	873,051	$	6,674,519	$	—	$	7,547,570

(1) Includes a correction for the classification of ACL balances and certain activity between Commercial and Consumer from January 1, 2020 through June 30, 2020. This resulted in a cumulative $322 million reclassification required at June 30, 2020 increasing the Consumer and decreasing the Commercial ACL.

NOTE 3. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued)

	Three-Month Period Ended September 30, 2019
(in thousands)	Commercial		Consumer		Unallocated		Total
ALLL, beginning of period	$	447,078	$	3,290,007	$	46,748	$	3,783,833
Credit loss expense on loans(1)	14,251		583,640		—		597,891
Charge-offs	(57,276)		(1,367,404)		—		(1,424,680)
Recoveries	18,393		760,423		—		778,816
Charge-offs, net of recoveries	(38,883)		(606,981)		—		(645,864)
ALLL, end of period	$	422,446	$	3,266,666	$	46,748	$	3,735,860
Reserve for unfunded lending commitments, beginning of period	$	83,346	$	6,060	$	—	$	89,406
(Recovery of) / credit loss expense on unfunded lending commitments	5,907		(163)		—		5,744
Reserve for unfunded lending commitments, end of period	89,253		5,897		—		95,150
Total ACL, end of period	$	511,699	$	3,272,563	$	46,748	$	3,831,010
	Nine-Month Period Ended September 30, 2019
(in thousands)	Commercial		Consumer		Unallocated		Total
ALLL, beginning of period	$	441,086	$	3,409,021	$	47,023	$	3,897,130
Credit loss expense on loans(1)	59,895		1,624,933		—		1,684,828
Charge-offs	(117,591)		(4,020,570)		(275)		(4,138,436)
Recoveries	39,056		2,253,282		—		2,292,338
Charge-offs, net of recoveries	(78,535)		(1,767,288)		(275)		(1,846,098)
ALLL, end of period	$	422,446	$	3,266,666	$	46,748	$	3,735,860
Reserve for unfunded lending commitments, beginning of period	$	89,472	$	6,028	$	—	$	95,500
Release of unfunded lending commitments	(219)		(131)		—		(350)
Reserve for unfunded lending commitments, end of period	89,253		5,897		—		95,150
Total ACL, end of period	$	511,699	$	3,272,563	$	46,748	$	3,831,010

(1) Credit loss expense includes $0 and $20.4 million related to retail installment contracts transferred to held for sale during the three and nine months ended September 30, 2019.

Schedule of Non-accrual Loans

The amortized cost basis of financial instruments that are either non-accrual with related expected credit loss or nonaccrual without related expected credit loss disaggregated by class of financing receivables and other non-performing assets is as follows:

	Non-accrual loans as of (1):				Non-accrual loans with no allowance		Interest Income recognized on nonaccrual loans
(in thousands)	September 30, 2020		December 31, 2019		September 30, 2020		September 30, 2020
Non-accrual loans:
Commercial:
CRE	$	95,621	$	83,117	$	65,104	$	—
C&I	102,274		153,428		40,723		—
Multifamily	51,349		5,112		49,236		—
Other commercial	16,984		31,987		7,634		—
Total commercial loans	266,228		273,644		162,697		—
Consumer:
Residential mortgages	164,001		134,957		66,223		—
Home equity loans and lines of credit	94,872		107,289		33,718		—
RICs and auto loans	967,101		1,643,459		187,774		84,403
Personal unsecured loans	—		2,212		—		—
Other consumer	7,135		11,491		77		—
Total consumer loans	1,233,109		1,899,408		287,792		84,403
Total non-accrual loans	1,499,337		2,173,052		450,489		84,403
OREO	43,015		66,828		—		—
Repossessed vehicles	249,572		212,966		—		—
Foreclosed and other repossessed assets	3,206		4,218		—		—
Total OREO and other repossessed assets	295,793		284,012		—		—
Total non-performing assets	$	1,795,130	$	2,457,064	$	450,489	$	84,403

(1) The December 31, 2019 table includes balances based on recorded investment. Differences between amortized cost and UPB were not material

Aging Analysis of Loan Portfolio

The age of amortized cost in past due loans and accruing loans 90 days or greater past due disaggregated by class of financing receivables is summarized as follows:

	As of:
		September 30, 2020
(in thousands)		30-89 Days Past Due		90 Days or Greater		Total Past Due		Current		Total Financing Receivables		Amortized Cost > 90 Days and Accruing
Commercial:
CRE		$	27,468	$	67,396	$	94,864	$	7,372,034	$	7,466,898	$	—
C&I(1)		54,832		63,054		117,886		16,315,919		16,433,805		—
Multifamily		37,822		9,720		47,542		8,629,941		8,677,483		—
Other commercial		142,627		6,175		148,802		7,068,474		7,217,276		47
Consumer:
Residential mortgages(2)		78,452		111,976		190,428		7,182,040		7,372,468		—
Home equity loans and lines of credit		37,688		66,439		104,127		4,184,399		4,288,526		—
RICs and auto loans		2,481,517		217,776		2,699,293		37,916,538		40,615,831		—
Personal unsecured loans(3)		51,253		49,491		100,744		1,508,408		1,609,152		45,070
Other consumer		9,163		6,965		16,128		227,117		243,245		—
Total		$	2,920,822	$	598,992	$	3,519,814	$	90,404,870	$	93,924,684	$	45,117

(1) C&I loans includes $144.1 million of LHFS at September 30, 2020.

(2) Residential mortgages includes $240.2 million of LHFS at September 30, 2020.

(3) Personal unsecured loans includes $763.3 million of LHFS at September 30, 2020.

	As of
		December 31, 2019
(in thousands)		30-89 Days Past Due		90 Days or Greater		Total Past Due		Current		Total Financing Receivables		Recorded Investment > 90 Days and Accruing
Commercial:
CRE		$	51,472	$	65,290	$	116,762	$	8,351,261	$	8,468,023	$	—
C&I (1)		55,957		84,640		140,597		16,510,391		16,650,988		—
Multifamily		10,456		3,704		14,160		8,627,044		8,641,204		—
Other commercial		61,973		6,352		68,325		7,322,469		7,390,794		—
Consumer:
Residential mortgages(2)		154,978		128,578		283,556		8,848,971		9,132,527		—
Home equity loans and lines of credit		45,417		75,972		121,389		4,648,955		4,770,344		—
RICs and auto loans		4,364,110		404,723		4,768,833		31,687,914		36,456,747		—
Personal unsecured loans(3)		85,277		102,572		187,849		2,110,803		2,298,652		93,102
Other consumer		11,375		7,479		18,854		297,530		316,384		—
Total		$	4,841,015	$	879,310	$	5,720,325	$	88,405,338	$	94,125,663	$	93,102

(1)C&I loans included $116.3 million of LHFS at December 31, 2019.

(2) Residential mortgages included $296.8 million of LHFS at December 31, 2019.

(3) Personal unsecured loans included $1.0 billion of LHFS at December 31, 2019.

Financing Receivable Credit Quality Indicators

Amortized cost basis of loans in the commercial portfolio segment by credit quality indicator, class of financing receivable, and year of origination are summarized as follows:

September 30, 2020	Commercial Loan Portfolio (1)
(dollars in thousands)	Amortized Cost by Origination Year
Regulatory Rating:	2020(3)		2019		2018		2017		2016		Prior		Total
Commercial real estate
Pass	$	545,334	$	1,226,314	$	1,737,872	$	1,076,788	$	673,677	$	1,653,587	$	6,913,572
Special mention	8,717		16,899		28,096		82,613		37,658		70,262		244,245
Substandard	—		5,590		22,099		24,624		39,678		213,415		305,406
Doubtful	—		—		—		—		—		—		—
N/A(2)	—		—		—		—		—		3,675		3,675
Total Commercial real estate	$	554,051	$	1,248,803	$	1,788,067	$	1,184,025	$	751,013	$	1,940,939	$	7,466,898
C&I
Pass	$	4,109,046	$	3,564,841	$	2,647,502	$	889,298	$	552,009	$	2,473,820	$	14,236,516
Special mention	12,443		85,908		217,125		72,128		54,147		281,875		723,626
Substandard	51,731		22,196		167,650		40,017		93,690		250,180		625,464
Doubtful	691		—		1		2,694		405		14,506		18,297
N/A(2)	312,075		332,414		87,430		18,579		21,372		58,032		829,902
Total C&I	$	4,485,986	$	4,005,359	$	3,119,708	$	1,022,716	$	721,623	$	3,078,413	$	16,433,805
Multifamily
Pass	$	738,446	$	2,006,547	$	1,560,057	$	1,363,283	$	627,914	$	1,714,053	$	8,010,300
Special mention	—		71,335		267,026		73,904		38,034		79,726		530,025
Substandard	—		7,736		8,282		57,279		14,273		49,588		137,158
Doubtful	—		—		—		—		—		—		—
N/A	—		—		—		—		—		—		—
Total Multifamily	$	738,446	$	2,085,618	$	1,835,365	$	1,494,466	$	680,221	$	1,843,367	$	8,677,483
Remaining commercial
Pass	$	2,894,096	$	1,568,505	$	826,882	$	508,052	$	283,720	$	1,042,742	$	7,123,997
Special mention	155		12,119		9,339		14,808		12,260		14,638		63,319
Substandard	1,851		1,288		4,129		4,015		6,710		11,218		29,211
Doubtful	441		—		115		29		109		55		749
N/A	—		—		—		—		—		—		—
Total Remaining commercial	$	2,896,543	$	1,581,912	$	840,465	$	526,904	$	302,799	$	1,068,653	$	7,217,276
Total Commercial loans
Pass	$	8,286,922	$	8,366,207	$	6,772,313	$	3,837,421	$	2,137,320	$	6,884,202	$	36,284,385
Special mention	21,315		186,261		521,586		243,453		142,099		446,501		1,561,215
Substandard	53,582		36,810		202,160		125,935		154,351		524,401		1,097,239
Doubtful	1,132		—		116		2,723		514		14,561		19,046
N/A(2)	312,075		332,414		87,430		18,579		21,372		61,707		833,577
Total commercial loans	$	8,675,026	$	8,921,692	$	7,583,605	$	4,228,111	$	2,455,656	$	7,931,372	$	39,795,462

(1)Includes $144.1 million of LHFS at September 30, 2020.

(2)Consists of loans that have not been assigned a regulatory rating.

(3)Loans originated during the nine months ended September 30, 2020.

NOTE 3. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued)

December 31, 2019	CRE		C&I		Multifamily		Remaining commercial		Total(1)
At Recorded Investment	(in thousands)
Regulatory Rating:
Pass	$	7,513,567	$	14,816,669	$	8,356,377	$	7,072,083	$	37,758,696
Special Mention	508,133		743,462		260,764		260,051		1,772,410
Substandard	379,199		321,842		24,063		44,919		770,023
Doubtful	24,378		47,010		—		13,741		85,129
N/A(2)	42,746		722,005		—		—		764,751
Total commercial loans	$	8,468,023	$	16,650,988	$	8,641,204	$	7,390,794	$	41,151,009

(1)Includes $116.3 million of LHFS at December 31, 2019.

(2)Consists of loans that have not been assigned a regulatory rating.

Consumer financing receivables for which either an internal or external credit score is a core component of the allowance model are summarized by credit score determined at origination as follows:

As of September 30, 2020	RICs and auto loans
(dollars in thousands)	Amortized Cost by Origination Year(3)
Credit Score Range	2020(2)		2019		2018		2017		2016		Prior		Total		Percent
No FICO(1)	$	1,360,292	$	1,284,613	$	598,203	$	579,827	$	297,688	$	207,835	$	4,328,458	10.7	%
<600	4,631,650		4,739,858		2,906,269		1,252,008		779,962		768,907		15,078,654		37.1	%
600-639	2,075,117		2,091,482		1,106,392		374,714		264,567		217,786		6,130,058		15.1	%
>=640	7,415,445		5,371,261		1,547,323		300,693		238,139		205,800		15,078,661		37.1	%
Total	$	15,482,504	$	13,487,214	$	6,158,187	$	2,507,242	$	1,580,356	$	1,400,328	$	40,615,831	100.0	%

(1)    Consists primarily of loans for which credit scores are not available or are not considered in the ALLL model.

(2)     Loans originated during the nine-months ended September 30, 2020.

(3)    Excludes LHFS.

December 31, 2019	RICs and auto loans
Credit Score Range	Recorded Investment (in thousands)		Percent
No FICO(1)	$	3,178,459	8.7	%
<600	15,013,670		41.2	%
600-639	5,957,970		16.3	%
>=640	12,306,648		33.8	%
Total	$	36,456,747	100.0	%

(1)    Consists primarily of loans for which credit scores are not available or are not considered in the ALLL model.

Schedule of Financing Receivable by LTV

Residential mortgage and home equity financing receivables by LTV and FICO range are summarized as follows:

As of September 30, 2020	Residential Mortgages(1)(3)
(dollars in thousands)	Amortized Cost by Origination Year
FICO Score	2020(4)		2019		2018		2017		2016		Prior		Grand Total
N/A(2)
LTV <= 70%	$	—	$	—	$	524	$	504	$	—	$	18,003	$	19,031
70.01-80%	—		—		—		—		—		3,295		3,295
80.01-90%	284		—		—		—		—		1,464		1,748
90.01-100%	—		—		—		—		—		1,125		1,125
100.01-110%	—		—		—		—		—		503		503
LTV>110%	—		—		—		—		—		—		—
LTV - N/A(2)	4,541		7,922		4,427		5,705		5,343		13,244		41,182
<600
LTV <= 70%	$	841	$	1,926	$	9,287	$	15,837	$	11,973	$	117,734	$	157,598
70.01-80%	193		4,638		3,979		8,071		3,835		8,785		29,501
80.01-90%	387		5,107		10,063		3,066		—		1,410		20,033
90.01-100%	208		5,139		—		—		214		1,433		6,994
100.01-110%	—		—		—		—		—		409		409
LTV>110%	—		—		—		—		—		1,519		1,519
LTV - N/A(2)	—		—		—		—		—		61		61
600-639
LTV <= 70%	$	1,711	$	7,169	$	3,241	$	13,519	$	10,223	$	88,732	$	124,595
70.01-80%	2,187		4,598		7,915		2,908		2,925		5,745		26,278
80.01-90%	359		7,138		8,559		4,483		250		2,197		22,986
90.01-100%	881		4,803		—		—		—		543		6,227
100.01-110%	—		—		—		—		—		270		270
LTV>110%	—		—		—		—		—		209		209
LTV - N/A(2)	—		—		—		—		—		—		—
640-679
LTV <= 70%	$	6,326	$	21,034	$	15,591	$	32,598	$	33,176	$	155,822	$	264,547
70.01-80%	9,099		19,763		6,848		10,437		3,123		9,610		58,880
80.01-90%	939		13,665		13,350		2,480		166		2,339		32,939
90.01-100%	8,089		12,223		—		—		—		1,399		21,711
100.01-110%	—		—		—		—		—		1,258		1,258
LTV>110%	—		—		—		—		—		437		437
LTV - N/A(2)	—		—		—		—		—		35		35
680-719
LTV <= 70%	$	30,965	$	54,844	$	43,110	$	68,327	$	57,554	$	226,746	$	481,546
70.01-80%	23,253		49,104		25,728		11,035		8,221		11,845		129,186
80.01-90%	6,011		25,312		27,960		4,101		137		4,254		67,775
90.01-100%	22,291		22,128		—		—		—		1,925		46,344
100.01-110%	—		—		—		—		—		415		415
LTV>110%	—		—		—		—		—		1,108		1,108
LTV - N/A(2)	—		—		—		—		—		23		23
720-759
LTV <= 70%	$	71,352	$	88,466	$	79,677	$	158,519	$	143,006	$	341,158	$	882,178
70.01-80%	75,766		81,867		39,273		23,567		11,551		14,171		246,195
80.01-90%	10,718		45,780		43,572		10,491		273		3,040		113,874
90.01-100%	34,469		38,027		—		13		—		624		73,133
100.01-110%	—		—		—		—		—		916		916
LTV>110%	—		—		—		—		—		1,559		1,559
LTV - N/A(2)	—		—		—		—		—		286		286
>=760
LTV <= 70%	$	253,357	$	360,805	$	231,800	$	533,353	$	610,305	$	1,209,079	$	3,198,699
70.01-80%	163,010		307,248		121,271		62,713		26,816		17,158		698,216
80.01-90%	30,274		127,372		71,400		16,662		309		5,646		251,663
90.01-100%	30,011		57,327		—		—		76		3,990		91,404
100.01-110%	—		—		—		574		—		1,485		2,059
LTV>110%	—		—		—		—		92		1,949		2,041
LTV - N/A(2)	—		—		—		—		—		288		288
Total - All FICO Bands
LTV <= 70%	$	364,552	$	534,244	$	383,230	$	822,657	$	866,237	$	2,157,274	$	5,128,194
70.01-80%	273,508		467,218		205,014		118,731		56,471		70,609		1,191,551
80.01-90%	48,972		224,374		174,904		41,283		1,135		20,350		511,018
90.01-100%	95,949		139,647		—		13		290		11,039		246,938
100.01-110%	—		—		—		574		—		5,256		5,830
LTV>110%	—		—		—		—		92		6,781		6,873
LTV - N/A(2)	4,541		7,922		4,427		5,705		5,343		13,937		41,875
Grand Total	$	787,522	$	1,373,405	$	767,575	$	988,963	$	929,568	$	2,285,246	$	7,132,279

(1) Excludes LHFS.

(2) Balances in the "N/A" range for LTV or FICO score primarily represent loans serviced by others, in run-off portfolios or for which a current LTV or FICO score is unavailable.

(3) The ALLL model considers LTV for financing receivables in first lien position and CLTV for financing receivables in second lien position for the Company.

(4) Loans originated during the nine-months ended September 30, 2020.

NOTE 3. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued)

As of September 30, 2020	Home Equity Loans and Lines of Credit(2)
(in thousands)	Amortized Cost by Origination Year
FICO Score	2020(4)		2019		2018		2017		2016		Prior		Total		Revolving
N/A(2)
LTV <= 70%	$	74	$	—	$	81	$	9	$	344	$	855	$	1,363	$	28
70.01-90%	—		229		280		154		—		48		711		11
90.01-110%	—		—		—		—		—		—		—		—
LTV>110%	—		—		—		—		—		—		—		—
LTV - N/A(2)	6,810		12,893		16,279		15,867		12,101		75,133		139,083		—
<600
LTV <= 70%	$	164	$	2,094	$	6,902	$	10,492	$	15,275	$	129,234	$	164,161	$	2,351
70.01-90%	226		1,526		5,956		6,055		1,947		14,527		30,237		451
90.01-110%	—		—		—		—		—		2,680		2,680		36
LTV>110%	—		—		—		270		—		3,258		3,528		56
LTV - N/A(2)	—		—		—		15		—		535		550		—
600-639
LTV <= 70%	$	416	$	3,806	$	9,182	$	11,033	$	12,079	$	94,856	$	131,372	$	2,069
70.01-90%	264		2,741		4,259		3,459		1,218		9,934		21,875		336
90.01-110%	—		—		—		—		—		4,209		4,209		65
LTV>110%	48		—		—		—		—		1,544		1,592		20
LTV - N/A(2)	—		—		—		—		—		33		33		—
640-679
LTV <= 70%	$	4,519	$	14,957	$	21,127	$	24,324	$	19,871	$	160,606	$	245,404	$	3,791
70.01-90%	2,033		10,418		11,945		6,855		2,620		18,855		52,726		840
90.01-110%	—		50		—		—		—		4,809		4,859		68
LTV>110%	—		—		—		—		—		2,822		2,822		42
LTV - N/A(2)	94		95		—		100		—		122		411		—
680-719
LTV <= 70%	$	19,916	$	30,186	$	46,889	$	53,038	$	49,790	$	250,405	$	450,224	$	6,949
70.01-90%	7,732		21,292		25,138		20,367		5,018		29,166		108,713		1,726
90.01-110%	157		75		—		—		—		9,634		9,866		140
LTV>110%	—		—		—		—		—		5,089		5,089		71
LTV - N/A(2)	—		51		—		63		—		127		241		—
720-759
LTV <= 70%	$	29,013	$	48,412	$	66,199	$	71,598	$	72,386	$	365,235	$	652,843	$	10,147
70.01-90%	16,451		33,790		36,063		26,427		8,072		34,489		155,292		2,441
90.01-110%	—		132		11		—		—		11,267		11,410		160
LTV>110%	144		—		—		—		—		8,322		8,466		128
LTV - N/A(2)	55		20		—		—		—		127		202		—
>=760
LTV <= 70%	$	85,582	$	144,351	$	181,212	$	182,809	$	157,716	$	945,506	$	1,697,176	$	26,284
70.01-90%	32,557		70,787		71,555		49,205		15,834		101,268		341,206		5,400
90.01-110%	315		22		—		—		—		25,371		25,708		389
LTV>110%	492		66		269		—		—		12,240		13,067		198
LTV - N/A(2)	70		752		130		69		—		386		1,407		—
Total - All FICO Bands
LTV <= 70%	$	139,684	$	243,806	$	331,592	$	353,303	$	327,461	$	1,946,697	$	3,342,543	$	51,619
LTV 70.01 - 90%	59,263		140,783		155,196		112,522		34,709		208,287		710,760		11,205
LTV 90.01 - 110%	472		279		11		—		—		57,970		58,732		858
LTV>110%	684		66		269		270		—		33,275		34,564		515
LTV - N/A(2)	7,029		13,811		16,409		16,114		12,101		76,463		141,927		—
Grand Total	$	207,132	$	398,745	$	503,477	$	482,209	$	374,271	$	2,322,692	$	4,288,526	$	64,197

(1) - (4) Refer to corresponding notes above.

NOTE 3. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued)

	Residential Mortgages(1)(3)
December 31, 2019	N/A(2)		LTV<=70%		70.01-80%		80.01-90%		90.01-100%		100.01-110%		LTV>110%		Grand Total
FICO Score	(dollars in thousands)
N/A(2)	$	92,052	$	4,654	$	534	$	—	$	—	$	—	$	—	$	97,240
<600	33		180,465		48,344		36,401		27,262		1,518		2,325		296,348
600-639	31		122,675		45,189		34,690		37,358		636		1,108		241,687
640-679	1,176		263,781		89,179		78,215		87,067		946		1,089		521,453
680-719	7,557		511,018		219,766		132,076		155,857		1,583		2,508		1,030,365
720-759	14,427		960,290		413,532		195,335		191,850		1,959		3,334		1,780,727
>=760	36,621		3,324,285		938,368		353,989		203,665		3,673		7,281		4,867,882
Grand Total	$	151,897	$	5,367,168	$	1,754,912	$	830,706	$	703,059	$	10,315	$	17,645	$	8,835,702

(1) Excludes LHFS.

(2) Residential mortgages in the "N/A" range for LTV or FICO score primarily represent the balance on loans serviced by others, in run-off portfolios or for which a current LTV or FICO score is unavailable.

(3) The ALLL model considers LTV for financing receivables in first lien position for the Company and CLTV for financing receivables in second lien position for the Company.

	Home Equity Loans and Lines of Credit(2)
December 31, 2019	N/A(1)		LTV<=70%		70.01-90%		90.01-110%		LTV>110%		Grand Total
FICO Score
N/A(1)	$	176,138	$	189	$	153	$	—	$	—	$	176,480
<600	824		215,977		66,675		11,467		4,459		299,402
600-639	1,602		147,089		34,624		4,306		3,926		191,547
640-679	9,964		264,021		78,645		8,079		3,626		364,335
680-719	17,120		478,817		146,529		12,558		9,425		664,449
720-759	25,547		665,647		204,104		12,606		10,857		918,761
>=760	61,411		1,639,702		408,812		30,259		15,186		2,155,370
Grand Total	$	292,606	$	3,411,442	$	939,542	$	79,275	$	47,479	$	4,770,344

(1) Excludes LHFS.

(2)    Home equity loans and lines of credit in the "N/A" range for LTV or FICO score primarily represent the balance on loans serviced by others, in run-off portfolios or for which a current LTV or FICO score is unavailable.

(3)    The ALLL model considers LTV for financing receivables in first lien position for the Company and CLTV for financing receivables in second lien position for the Company.

Summary of Performing and Non-performing TDRs

The following table summarizes the Company’s performing and non-performing TDRs at the dates indicated:

(in thousands)	September 30, 2020		December 31, 2019
Performing	$	3,710,124	$	3,646,354
Non-performing	529,073		673,777
Total (1)	$	4,239,197	$	4,320,131

(1) Excludes LHFS.

Schedule of Troubled Debt Restructurings

The following tables detail the activity of TDRs for the three-month and nine-month periods ended September 30, 2020 and 2019:

	Three-Month Period Ended September 30, 2020
	Number of Contracts	Pre-TDR Amortized Cost(1)		Post-TDR Amortized Cost(2)
	(dollars in thousands)
Commercial:
CRE	20	$	33,898	$	33,898
C&I	126	22,611		22,631
Multi-family	—	—		—
Other commercial	4	894		894
Consumer:
Residential mortgages(3)	161	12,422		12,419
Home equity loans and lines of credit	21	2,189		2,295
RICs and auto loans	14,530	313,816		315,368
Personal unsecured loans	2	7		—
Other consumer	356	14,514		14,492
Total	15,220	$	400,351	$	401,997
	Nine-Month Period Ended September 30, 2020
	Number of Contracts	Pre-TDR Amortized Cost(1)		Post-TDR Amortized Cost(2)
	(dollars in thousands)
Commercial:
CRE	31	$	48,872	$	48,872
C&I	515	50,576		50,694
Multi-family	5	51,466		51,466
Other commercial	9	1,011		1,011
Consumer:
Residential mortgages(3)	189	16,094		16,234
Home equity loans and lines of credit	71	6,956		7,329
RICs and auto loans	69,385	1,386,389		1,403,939
Personal unsecured loans	4	7		—
Other consumer	1,154	43,089		43,400
Total	71,363	$	1,604,460	$	1,622,945

(1) Pre-TDR modification amount is the month-end balance prior to the month in which the modification occurred.

(2) Post-TDR modification amount is the month-end balance for the month in which the modification occurred.

(3) The post-TDR modification amounts for residential mortgages exclude interest reserves.

NOTE 3. LOANS AND ALLOWANCE FOR CREDIT LOSSES (continued)

	Three-Month Period Ended September 30, 2019
	Number of Contracts	Pre-TDR Recorded Investment(1)		Post-TDR Recorded Investment(2)
	(dollars in thousands)
Commercial:
CRE	12	$	15,388	$	10,061
C&I	23	651		655
Consumer:
Residential mortgages(3)	29	3,822		3,857
Home equity loans and lines of credit	30	2,676		3,313
RICs and auto loans	21,553	376,520		378,063
Personal unsecured loans	40	633		659
Other consumer	28	1,049		1,043
Total	21,715	$	400,739	$	397,651
	Nine-Month Period Ended September 30, 2019
	Number of Contracts	Pre-TDR Recorded Investment(1)		Post-TDR Recorded Investment(2)
	(dollars in thousands)
Commercial:
CRE	37	$	60,520	$	56,291
C&I	61	1,589		1,593
Consumer:
Residential mortgages(3)	74	10,497		10,767
Home equity loans and lines of credit	107	10,684		12,041
RICs and auto loans	58,724	1,001,458		1,004,336
Personal unsecured loans	161	1,938		1,972
Other consumer	39	1,406		1,397
Total	59,203	$	1,088,092	$	1,088,397

(1) Pre-TDR modification outstanding recorded investment amount is the month-end balance prior to the month in which the modification occurred.

(2)Post-TDR modification outstanding recorded investment amount is the month-end balance for the month in which the modification occurred.

(3)The post-TDR modification outstanding recorded investment amounts for residential mortgages exclude interest reserves.

The following table details period-end amortized cost balances of TDRs that became TDRs during the past twelve-month period and have subsequently defaulted during the three-month and nine-month periods ended September 30, 2020 and 2019, respectively.

	Three-Month Period Ended September 30,						Nine-Month Period Ended September 30,
	2020			2019			2020			2019
	Number of Contracts	Recorded Investment(1)		Number of Contracts	Recorded Investment(1)		Number of Contracts	Recorded Investment(1)		Number of Contracts	Recorded Investment(1)
	(dollars in thousands)						(dollars in thousands)
Commercial
CRE	2	$	3,011	—	$	—	34	$	8,125	2	$	223
C&I	26	905		6	5,956		42	9,165		31	6,801
Other commercial	—	—		—	—		1	45		—	—
Consumer:
Residential mortgages	3	397		23	2,804		33	5,278		102	10,432
Home equity loans and lines of credit	—	—		9	641		22	3,104		24	1,707
RICs and auto loans	4,353	82,098		5,188	83,531		10,429	182,535		18,073	298,602
Personal unsecured loans	—	—		61	565		—	—		178	1,745
Other consumer	45	1,751		—	—		91	3,558		—	—
Total	4,429	$	88,162	5,287	$	93,497	10,652	$	211,810	18,410	$	319,510

(1)Represents the period-end balance. Does not include Chapter 7 bankruptcy TDRs.