Nature of Operations and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2022

The following table presents the provision for credit losses on the loan portfolio and off-balance sheet exposures:


	Year ended
(Dollars in thousands)	December 31, 2022	December 31, 2021	December 31, 2020
Provision for credit loss loans	17,433	16,380	37,637
Provision for credit loss unfunded	2,530	6,696	2,128
Total provision for credit losses	19,963	23,076	39,765

The following tables summarize the activity in the ACL:


	Year ended December 31, 2022
(Dollars in thousands)	Total		Residential Real Estate	Commercial Real Estate	Other Commercial	Home Equity	Other Consumer
Balance at beginning of period	$	172,665	16,458	117,901	24,703	8,566	5,037


Provision for credit losses	17,433		3,162	7,231	(704)	1,943	5,801
Charge-offs	(14,970)		(17)	(2,171)	(4,201)	(85)	(8,496)
Recoveries	7,155		80	2,855	1,656	335	2,229
Balance at end of period	$	182,283	19,683	125,816	21,454	10,759	4,571


	Year ended December 31, 2021
(Dollars in thousands)	Total		Residential Real Estate	Commercial Real Estate	Other Commercial	Home Equity	Other Consumer
Balance at beginning of period	$	158,243	9,604	86,999	49,133	8,182	4,325

Acquisitions	371		—	309	62	—	—
Provision for credit losses	16,380		6,517	28,996	(23,444)	186	4,125
Charge-offs	(11,594)		(38)	(279)	(4,826)	(45)	(6,406)
Recoveries	9,265		375	1,876	3,778	243	2,993
Balance at end of period	$	172,665	16,458	117,901	24,703	8,566	5,037


	Year ended December 31, 2020
(Dollars in thousands)	Total		Residential Real Estate	Commercial Real Estate	Other Commercial	Home Equity	Other Consumer
Balance at beginning of period	$	124,490	10,111	69,496	36,129	4,937	3,817
Impact of adopting CECL	3,720		3,584	10,533	(13,759)	3,400	(38)
Acquisitions	49		—	49	—	—	—
Provision for credit losses	37,637		(4,131)	9,324	29,812	(27)	2,659
Charge-offs	(13,808)		(21)	(3,497)	(4,860)	(384)	(5,046)
Recoveries	6,155		61	1,094	1,811	256	2,933
Balance at end of period	$	158,243	9,604	86,999	49,133	8,182	4,325