he following tables present a summary of changes in the allowance for loan losses by portfolio segment for the periods indicated.



Three Months Ended September 30, 2014	Real Estate			Consumer			Commercial			Agriculture			Other			Total
Allowance for loan losses:
Beginning balance	$	57,312		$	5,347		$	14,986		$	621		$	—		$	78,266
Provision charged to operating expense	(3,839		)	423			3,598			67			12			261
Less loans charged-off	(147		)	(1,437		)	(4,678		)	—			(12		)	(6,274		)
Add back recoveries of loans previously charged-off	999			495			484			—			—			1,978
Ending balance	$	54,325		$	4,828		$	14,390		$	688		$	—		$	74,231

Nine Months Ended September 30, 2014	Real Estate			Consumer			Commercial			Agriculture			Other			Total
Allowance for loan losses:
Beginning balance	$	63,923		$	6,193		$	14,747		$	476		$	—		$	85,339
Provision charged to operating expense	(9,225		)	191			2,032			250			12			(6,740		)
Less loans charged-off	(2,390		)	(3,217		)	(6,008		)	(64		)	(12		)	(11,691		)
Add back recoveries of loans previously charged-off	2,017			1,661			3,619			26			—			7,323
Ending balance	$	54,325		$	4,828		$	14,390		$	688		$	—		$	74,231

As of September 30, 2014	Real Estate			Consumer			Commercial			Agriculture			Other			Total
Allowance for loan losses:
Loans individually evaluated for impairment	$	4,805		$	—		$	1,445		$	320		$	—		$	6,570
Loans collectively evaluated for impairment	49,520			4,828			12,945			368			—			67,661
Allowance for loan losses	$	54,325		$	4,828		$	14,390		$	688		$	—		$	74,231

As of September 30, 2014	Real Estate			Consumer			Commercial			Agriculture			Other			Total
Total loans:
Individually evaluated for impairment	$	70,555		$	—		$	13,669		$	834		$	—		$	85,058
Collectively evaluated for impairment	3,162,534			745,482			723,239			135,753			2,316			4,769,324
Total loans	$	3,233,089		$	745,482		$	736,908		$	136,587		$	2,316		$	4,854,382



Three Months Ended September 30, 2013	Real Estate			Consumer			Commercial			Agriculture			Other		Total
Allowance for loan losses:
Beginning balance	$	71,503		$	7,040		$	19,475		$	510		$	—	$	98,528
Provision charged to operating expense	(2,820		)	289			(390		)	(79		)	—		(3,000		)
Less loans charged-off	(2,129		)	(1,083		)	(1,703		)	—			—		(4,915		)
Add back recoveries of loans previously charged-off	1,399			484			474			20			—		2,377
Ending balance	$	67,953		$	6,730		$	17,856		$	451		$	—	$	92,990



Nine Months Ended September 30, 2013	Real Estate			Consumer			Commercial			Agriculture			Other		Total
Allowance for loan losses:
Beginning balance	$	75,782		$	7,140		$	17,085		$	504		$	—	$	100,511
Provision charged to operating expense	(4,864		)	1,405			1,409			(75		)	—		(2,125		)
Less loans charged-off	(8,299		)	(3,444		)	(3,083		)	(4		)	—		(14,830		)
Add back recoveries of loans previously charged-off	5,334			1,629			2,445			26			—		9,434
Ending balance	$	67,953		$	6,730		$	17,856		$	451		$	—	$	92,990

As of September 30, 2013	Real Estate			Consumer			Commercial			Agriculture			Other		Total
Allowance for loan losses:
Loans individually evaluated for impairment	$	9,216		$	—		$	4,126		$	19		$	—	$	13,361
Loans collectively evaluated for impairment	58,737			6,730			13,730			432			—		79,629
Allowance for loan losses	$	67,953		$	6,730		$	17,856		$	451		$	—	$	92,990

As of September 30, 2013	Real Estate			Consumer			Commercial			Agriculture			Other		Total
Total loans:
Individually evaluated for impairment	$	97,717		$	—		$	13,743		$	116		$	—	$	111,576
Collectively evaluated for impairment	2,755,298			672,184			667,673			123,449			1,912		4,220,516
Total loans	$	2,853,015		$	672,184		$	681,416		$	123,565		$	1,912	$	4,332,092

The Company performs a quarterly assessment of the adequacy of its allowance for loan losses in accordance with generally accepted accounting principles. The methodology used to assess the adequacy is consistently applied to the Company's loan portfolio and consists of three elements: (1) specific valuation allowances based on probable losses on impaired loans; (2) historical valuation allowances based on loan loss experience for similar loans with similar characteristics and trends; and (3) general valuation allowances determined based on changes in the nature of the loan portfolio, overall portfolio quality, industry concentrations, delinquency trends, general economic conditions and other qualitative risk factors both internal and external to the Company.

Specific allowances are established for loans where management has determined that probability of a loss exists by analyzing the borrower’s ability to repay amounts owed, collateral deficiencies and any relevant qualitative or economic factors impacting the loan. Historical valuation allowances are determined by applying percentage loss factors to the credit exposures from outstanding loans. For commercial, agricultural and real estate loans, loss factors are applied based on the internal risk classifications of these loans. For consumer loans, loss factors are applied on a portfolio basis. For commercial, agriculture and real estate loans, loss factor percentages are based on a migration analysis of our historical loss experience, designed to account for credit deterioration. For consumer loans, loss factor percentages are based on a one-year loss history. General valuation allowances are determined by evaluating, on a quarterly basis, changes in the nature and volume of the loan portfolio, overall portfolio quality, industry concentrations, current economic and regulatory conditions and the estimated impact of these factors on historical loss rates.

An allowance for loan losses is established for loans acquired credit impaired and for which the Company projects a decrease in the expected cash flows in periods subsequent to the acquisition of such loans. As of September 30, 2014, there had been no decreases in expected cash flows for loans acquired credit impaired and no allowance for loan loss related to these loans was recorded.