Loans and Allowance for Credit Losses (Tables)

9 Months Ended

Sep. 30, 2022

Receivables [Abstract]

Summary of Loan Classes and Aging of Past Due Loans

This table provides a summary of loan classes and an aging of past due loans at September 30, 2022 and December 31, 2021 (in thousands):

	September 30, 2022
	30-89 Days Past Due and Accruing		Greater than 90 Days Past Due and Accruing		Nonaccrual Loans		Total Past Due		Current		Total Loans
Loans
Commercial and industrial	$	6,479	$	425	$	11,386	$	18,290	$	8,770,824	$	8,789,114
Specialty lending		—		—		—		—		548,123		548,123
Commercial real estate		4,069		—		2,596		6,665		7,097,552		7,104,217
Consumer real estate		346		—		4,902		5,248		2,629,270		2,634,518
Consumer		107		1		553		661		134,164		134,825
Credit cards		2,200		2,087		356		4,643		431,337		435,980
Leases and other		—		—		24		24		236,772		236,796
Total loans	$	13,201	$	2,513	$	19,817	$	35,531	$	19,848,042	$	19,883,573

	December 31, 2021
	30-89 Days Past Due and Accruing		Greater than 90 Days Past Due and Accruing		Nonaccrual Loans		Total Past Due		Current		Total Loans
Loans
Commercial and industrial	$	2,827	$	896	$	82,845	$	86,568	$	7,171,552	$	7,258,120
Specialty lending		—		—		—		—		522,362		522,362
Commercial real estate		962		—		4,688		5,650		6,261,894		6,267,544
Consumer real estate		246		489		4,210		4,945		2,315,088		2,320,033
Consumer		105		2		75		182		128,953		129,135
Credit cards		2,369		1,246		457		4,072		387,317		391,389
Leases and other		—		—		25		25		282,263		282,288
Total loans	$	6,509	$	2,633	$	92,300	$	101,442	$	17,069,429	$	17,170,871

Summary of Amortized Cost of Nonaccrual Loans with No Related Allowance

The following tables provide the amortized cost of nonaccrual loans with no related allowance for credit losses by loan class at September 30, 2022 and December 31, 2021 (in thousands):

	September 30, 2022
	Nonaccrual Loans		Amortized Cost of Nonaccrual Loans with no related Allowance
Loans
Commercial and industrial	$	11,386	$	9,400
Specialty lending		—		—
Commercial real estate		2,596		2,596
Consumer real estate		4,902		4,235
Consumer		553		553
Credit cards		356		356
Leases and other		24		24
Total loans	$	19,817	$	17,164

	December 31, 2021
	Nonaccrual Loans		Amortized Cost of Nonaccrual Loans with no related Allowance
Loans
Commercial and industrial	$	82,845	$	76,493
Specialty lending		—		—
Commercial real estate		4,688		4,688
Consumer real estate		4,210		4,210
Consumer		75		75
Credit cards		457		457
Leases and other		25		25
Total loans	$	92,300	$	85,948

Summary of Amortized Cost Balance of Each of Loan Classes Disaggregated by Collateral Type and Origination Year

The following tables provide a summary of the amortized cost balance of each of the Company’s loan classes disaggregated by collateral type and origination year as of September 30, 2022 and December 31, 2021 (in thousands):

	September 30, 2022
													Amortized Cost - Revolving Loans		Amortized Cost - Revolving Loans Converted to Term Loans
Loan Segment and Type	Amortized Cost Basis by Origination Year - Term Loans
	2022		2021		2020		2019		2018		Prior						Total
Commercial and industrial:
Equipment/Accounts Receivable/Inventory	$	1,680,546	$	1,695,190	$	685,162	$	281,578	$	103,022	$	94,427	$	4,056,424	$	6,094	$	8,602,443
Agriculture		8,122		5,330		4,397		2,414		497		638		160,658		70		182,126
Overdrafts		—		—		—		—		—		—		4,545		—		4,545
Total Commercial and industrial		1,688,668		1,700,520		689,559		283,992		103,519		95,065		4,221,627		6,164		8,789,114
Specialty lending:
Asset-based lending		18,623		56,139		40,785		—		—		—		432,576		—		548,123
Total Specialty lending		18,623		56,139		40,785		—		—		—		432,576		—		548,123
Commercial real estate:
Owner-occupied		490,801		602,062		405,019		186,294		145,177		201,132		92,172		—		2,122,657
Non-owner-occupied		715,475		917,810		569,503		417,488		117,616		305,540		10,517		—		3,053,949
Farmland		83,777		49,189		229,799		24,407		16,516		26,306		86,372		226		516,592
5+ Multi-family		33,595		30,206		71,213		19,100		1,651		6,126		3,526		—		165,417
1-4 Family construction		45,302		33,332		—		—		—		—		1,226		—		79,860
General construction		320,538		737,076		52,217		45,022		—		411		10,478		—		1,165,742
Total Commercial real estate		1,689,488		2,369,675		1,327,751		692,311		280,960		539,515		204,291		226		7,104,217
Consumer real estate:
HELOC		127		—		639		280		512		5,646		329,228		1,215		337,647
First lien: 1-4 family		518,059		759,084		625,458		175,944		49,339		141,975		13		—		2,269,872
Junior lien: 1-4 family		7,624		8,641		5,332		2,689		978		1,653		82		—		26,999
Total Consumer real estate		525,810		767,725		631,429		178,913		50,829		149,274		329,323		1,215		2,634,518
Consumer:
Revolving line		469		585		—		—		—		—		54,610		550		56,214
Auto		7,346		7,402		5,022		3,305		451		222		—		—		23,748
Other		17,422		28,035		1,250		992		1,204		626		5,334		—		54,863
Total Consumer		25,237		36,022		6,272		4,297		1,655		848		59,944		550		134,825
Credit cards:
Consumer		—		—		—		—		—		—		183,799		—		183,799
Commercial		—		—		—		—		—		—		252,181		—		252,181
Total Credit cards		—		—		—		—		—		—		435,980		—		435,980
Leases and other:
Leases		—		—		—		712		—		1,241		—		—		1,953
Other		71,358		34,840		28,072		32,187		17,949		1,108		49,329		—		234,843
Total Leases and other		71,358		34,840		28,072		32,899		17,949		2,349		49,329		—		236,796
Total loans	$	4,019,184	$	4,964,921	$	2,723,868	$	1,192,412	$	454,912	$	787,051	$	5,733,070	$	8,155	$	19,883,573

	December 31, 2021
Loan Segment and Type													Amortized Cost - Revolving Loans		Amortized Cost - Revolving Loans Converted to Term Loans
	Amortized Cost Basis by Origination Year - Term Loans
	2021		2020		2019		2018		2017		Prior						Total
Commercial and industrial:
Equipment/Accounts Receivable/Inventory	$	2,400,110	$	945,383	$	356,348	$	150,892	$	115,571	$	131,900	$	2,984,740	$	247	$	7,085,191
Agriculture		12,077		5,884		3,308		640		344		1,143		130,946		—		154,342
Overdrafts		—		—		—		—		—		—		18,587		—		18,587
Total Commercial and industrial		2,412,187		951,267		359,656		151,532		115,915		133,043		3,134,273		247		7,258,120
Specialty lending:
Asset-based lending		34,552		49,373		—		—		—		—		331,282		—		415,207
Factoring		—		—		—		—		—		—		107,155		—		107,155
Total Specialty lending		34,552		49,373		—		—		—		—		438,437		—		522,362
Commercial real estate:
Owner-occupied		680,135		519,448		226,631		177,576		91,539		159,482		11,727		—		1,866,538
Non-owner-occupied		1,058,025		689,167		591,886		162,491		135,100		258,541		10,969		—		2,906,179
Farmland		61,505		273,624		34,145		16,969		19,929		34,858		38,239		999		480,268
5+ Multi-family		58,268		95,024		41,426		1,206		511		6,820		2,057		—		205,312
1-4 Family construction		53,004		4,933		17,333		—		—		—		985		—		76,255
General construction		439,973		160,553		64,283		38,505		203		256		29,219		—		732,992
Total Commercial real estate		2,350,910		1,742,749		975,704		396,747		247,282		459,957		93,196		999		6,267,544
Consumer real estate:
HELOC		248		547		327		574		646		6,363		320,410		2,523		331,638
First lien: 1-4 family		830,513		712,264		200,167		58,734		61,641		102,997		19		—		1,966,335
Junior lien: 1-4 family		9,114		6,299		3,361		1,150		820		1,299		17		—		22,060
Total Consumer real estate		839,875		719,110		203,855		60,458		63,107		110,659		320,446		2,523		2,320,033
Consumer:
Revolving line		974		—		—		—		—		—		60,049		120		61,143
Auto		9,886		7,775		5,462		1,107		479		220		—		—		24,929
Other		31,391		2,041		1,949		1,543		2,542		708		2,889		—		43,063
Total Consumer		42,251		9,816		7,411		2,650		3,021		928		62,938		120		129,135
Credit cards:
Consumer		—		—		—		—		—		—		180,296		—		180,296
Commercial		—		—		—		—		—		—		211,093		—		211,093
Total Credit cards		—		—		—		—		—		—		391,389		—		391,389
Leases and other:
Leases		—		—		814		—		739		614		—		—		2,167
Other		99,952		44,113		58,164		22,344		5,631		779		49,138		—		280,121
Total Leases and other		99,952		44,113		58,978		22,344		6,370		1,393		49,138		—		282,288
Total loans	$	5,779,727	$	3,516,428	$	1,605,604	$	633,731	$	435,695	$	705,980	$	4,489,817	$	3,889	$	17,170,871

Summary of Amortized Cost Balance by Collateral Type and Risk Rating

The following tables provide a summary of the amortized cost balance by collateral type and risk rating as of September 30, 2022 and December 31, 2021 (in thousands):

	September 30, 2022
													Amortized Cost - Revolving Loans		Amortized Cost - Revolving Loans Converted to Term Loans
Risk by Collateral	Amortized Cost Basis by Origination Year - Term Loans
	2022		2021		2020		2019		2018		Prior						Total
Equipment/Accounts Receivable/Inventory
Non-watch list – Pass	$	1,634,248	$	1,612,361	$	613,175	$	259,118	$	96,426	$	90,200	$	3,765,887	$	5,942	$	8,077,357
Watch – Pass		20,266		63,552		62,835		7,551		3,625		2,592		137,739		—		298,160
Special Mention		7,127		1,516		1,192		590		2,043		1,026		46,493		—		59,987
Substandard		16,919		17,732		7,960		14,319		928		609		103,537		152		162,156
Doubtful		1,986		29		—		—		—		—		2,768		—		4,783
Total Equipment/Accounts Receivable/Inventory	$	1,680,546	$	1,695,190	$	685,162	$	281,578	$	103,022	$	94,427	$	4,056,424	$	6,094	$	8,602,443
Agriculture
Non-watch list – Pass	$	7,407	$	5,067	$	4,043	$	2,414	$	497	$	638	$	144,548	$	70	$	164,684
Watch – Pass		615		199		206		—		—		—		4,349		—		5,369
Special Mention		100		64		148		—		—		—		1,428		—		1,740
Substandard		—		—		—		—		—		—		10,333		—		10,333
Doubtful		—		—		—		—		—		—		—		—		—
Total Agriculture	$	8,122	$	5,330	$	4,397	$	2,414	$	497	$	638	$	160,658	$	70	$	182,126

	December 31, 2021
													Amortized Cost - Revolving Loans		Amortized Cost - Revolving Loans Converted to Term Loans
Risk by Collateral	Amortized Cost Basis by Origination Year - Term Loans
	2021		2020		2019		2018		2017		Prior						Total
Equipment/Accounts Receivable/Inventory
Non-watch list – Pass	$	2,299,784	$	874,786	$	325,630	$	141,667	$	106,141	$	130,153	$	2,750,764	$	247	$	6,629,172
Watch – Pass		68,322		34,324		25,572		5,056		1,794		698		106,177		—		241,943
Special Mention		5,886		—		2,600		592		1,742		997		41,209		—		53,026
Substandard		25,466		3,023		2,546		3,577		1,202		52		45,053		—		80,919
Doubtful		652		33,250		—		—		4,692		—		41,537		—		80,131
Total Equipment/Accounts Receivable/Inventory	$	2,400,110	$	945,383	$	356,348	$	150,892	$	115,571	$	131,900	$	2,984,740	$	247	$	7,085,191
Agriculture
Non-watch list – Pass	$	11,512	$	5,394	$	2,608	$	212	$	344	$	1,143	$	100,630	$	—	$	121,843
Watch – Pass		500		222		328		428		—		—		6,532		—		8,010
Special Mention		—		—		372		—		—		—		1,361		—		1,733
Substandard		65		268		—		—		—		—		22,423		—		22,756
Doubtful		—		—		—		—		—		—		—		—		—
Total Agriculture	$	12,077	$	5,884	$	3,308	$	640	$	344	$	1,143	$	130,946	$	—	$	154,342

The following tables provide a summary of the amortized cost balance by collateral type and risk rating as of September 30, 2022 and December 31, 2021 (in thousands):

	September 30, 2022
													Amortized Cost - Revolving Loans		Amortized Cost - Revolving Loans Converted to Term Loans
Risk by Collateral	Amortized Cost Basis by Origination Year - Term Loans
	2022		2021		2020		2019		2018		Prior						Total
Owner-occupied
Non-watch list – Pass	$	478,491	$	601,637	$	390,884	$	153,748	$	141,591	$	195,868	$	92,172	$	—	$	2,054,391
Watch – Pass		2,455		343		13,677		9,758		3,082		2,071		—		—		31,386
Special Mention		6,656		82		432		21,113		—		—		—		—		28,283
Substandard		3,199		—		26		1,675		504		3,193		—		—		8,597
Doubtful		—		—		—		—		—		—		—		—		—
Total Owner-occupied	$	490,801	$	602,062	$	405,019	$	186,294	$	145,177	$	201,132	$	92,172	$	—	$	2,122,657
Non-owner-occupied
Non-watch list – Pass	$	662,490	$	872,920	$	569,503	$	406,108	$	93,303	$	254,213	$	10,517	$	—	$	2,869,054
Watch – Pass		31,639		44,890		—		11,380		24,313		5,124		—		—		117,346
Special Mention		21,346		—		—		—		—		46,188		—		—		67,534
Substandard		—		—		—		—		—		—		—		—		—
Doubtful		—		—		—		—		—		15		—		—		15
Total Non-owner-occupied	$	715,475	$	917,810	$	569,503	$	417,488	$	117,616	$	305,540	$	10,517	$	—	$	3,053,949
Farmland
Non-watch list – Pass	$	61,946	$	43,434	$	227,530	$	17,769	$	3,084	$	23,389	$	78,433	$	226	$	455,811
Watch – Pass		1,628		1,732		1,079		103		—		2,123		—		—		6,665
Special Mention		243		—		1,151		—		—		—		—		—		1,394
Substandard		19,960		4,023		39		6,535		13,432		794		7,939		—		52,722
Doubtful		—		—		—		—		—		—		—		—		—
Total Farmland	$	83,777	$	49,189	$	229,799	$	24,407	$	16,516	$	26,306	$	86,372	$	226	$	516,592
5+ Multi-family
Non-watch list – Pass	$	33,595	$	30,206	$	71,213	$	19,100	$	1,651	$	6,126	$	3,526	$	—	$	165,417
Watch – Pass		—		—		—		—		—		—		—		—		—
Special Mention		—		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—		—
Doubtful		—		—		—		—		—		—		—		—		—
Total 5+ Multi-family	$	33,595	$	30,206	$	71,213	$	19,100	$	1,651	$	6,126	$	3,526	$	—	$	165,417
1-4 Family construction
Non-watch list – Pass	$	45,302	$	33,332	$	—	$	—	$	—	$	—	$	1,226	$	—	$	79,860
Watch – Pass		—		—		—		—		—		—		—		—		—
Special Mention		—		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—		—
Doubtful		—		—		—		—		—		—		—		—		—
Total 1-4 Family construction	$	45,302	$	33,332	$	—	$	—	$	—	$	—	$	1,226	$	—	$	79,860
General construction
Non-watch list – Pass	$	320,538	$	710,186	$	52,217	$	44,936	$	—	$	395	$	10,478	$	—	$	1,138,750
Watch – Pass		—		15,424		—		—		—		—		—		—		15,424
Special Mention		—		—		—		—		—		—		—		—		—
Substandard		—		11,466		—		—		—		16		—		—		11,482
Doubtful		—		—		—		86		—		—		—		—		86
Total General construction	$	320,538	$	737,076	$	52,217	$	45,022	$	—	$	411	$	10,478	$	—	$	1,165,742

	December 31, 2021
													Amortized Cost - Revolving Loans		Amortized Cost - Revolving Loans Converted to Term Loans
Risk by Collateral	Amortized Cost Basis by Origination Year - Term Loans
	2021		2020		2019		2018		2017		Prior						Total
Owner-occupied
Non-watch list – Pass	$	679,662	$	507,220	$	208,376	$	174,352	$	89,588	$	154,920	$	11,627	$	—	$	1,825,745
Watch – Pass		191		10,891		16,493		1,055		1,143		1,572		—		—		31,345
Special Mention		93		1,304		—		—		—		—		—		—		1,397
Substandard		189		33		1,762		2,169		808		2,990		100		—		8,051
Doubtful		—		—		—		—		—		—		—		—		—
Total Owner-occupied	$	680,135	$	519,448	$	226,631	$	177,576	$	91,539	$	159,482	$	11,727	$	—	$	1,866,538
Non-owner-occupied
Non-watch list – Pass	$	976,097	$	679,313	$	536,084	$	143,243	$	129,820	$	219,701	$	10,969	$	—	$	2,695,227
Watch – Pass		57,052		1,277		55,802		19,248		5,280		2,587		—		—		141,246
Special Mention		24,876		8,577		—		—		—		36,223		—		—		69,676
Substandard		—		—		—		—		—		30		—		—		30
Doubtful		—		—		—		—		—		—		—		—		—
Total Non-owner-occupied	$	1,058,025	$	689,167	$	591,886	$	162,491	$	135,100	$	258,541	$	10,969	$	—	$	2,906,179
Farmland
Non-watch list – Pass	$	40,526	$	246,955	$	26,332	$	2,147	$	19,199	$	29,136	$	28,276	$	—	$	392,571
Watch – Pass		2,263		10,177		—		823		213		4,889		—		—		18,365
Special Mention		3,800		—		6,875		13,983		517		—		8,999		—		34,174
Substandard		14,916		16,492		938		16		—		833		964		999		35,158
Doubtful		—		—		—		—		—		—		—		—		—
Total Farmland	$	61,505	$	273,624	$	34,145	$	16,969	$	19,929	$	34,858	$	38,239	$	999	$	480,268
5+ Multi-family
Non-watch list – Pass	$	58,268	$	95,024	$	41,426	$	1,206	$	511	$	6,820	$	2,057	$	—	$	205,312
Watch – Pass		—		—		—		—		—		—		—		—		—
Special Mention		—		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—		—
Doubtful		—		—		—		—		—		—		—		—		—
Total 5+ Multi-family	$	58,268	$	95,024	$	41,426	$	1,206	$	511	$	6,820	$	2,057	$	—	$	205,312
1-4 Family construction
Non-watch list – Pass	$	53,004	$	4,933	$	17,333	$	—	$	—	$	—	$	985	$	—	$	76,255
Watch – Pass		—		—		—		—		—		—		—		—		—
Special Mention		—		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—		—
Doubtful		—		—		—		—		—		—		—		—		—
Total 1-4 Family construction	$	53,004	$	4,933	$	17,333	$	—	$	—	$	—	$	985	$	—	$	76,255
General construction
Non-watch list – Pass	$	436,696	$	160,553	$	62,675	$	38,505	$	203	$	239	$	29,219	$	—	$	728,090
Watch – Pass		3,277		—		—		—		—		—		—		—		3,277
Special Mention		—		—		—		—		—		—		—		—		—
Substandard		—		—		1,522		—		—		17		—		—		1,539
Doubtful		—		—		86		—		—		—		—		—		86
Total General construction	$	439,973	$	160,553	$	64,283	$	38,505	$	203	$	256	$	29,219	$	—	$	732,992

The following tables provide a summary of the amortized cost balance by collateral type and risk rating as of September 30, 2022 and December 31, 2021 (in thousands):

	September 30, 2022
													Amortized Cost - Revolving Loans		Amortized Cost - Revolving Loans Converted to Term Loans
Risk by Collateral	Amortized Cost Basis by Origination Year - Term Loans
	2022		2021		2020		2019		2018		Prior						Total
HELOC
Performing	$	127	$	—	$	557	$	144	$	155	$	4,288	$	329,139	$	686	$	335,096
Non-performing		—		—		82		136		357		1,358		89		529		2,551
Total HELOC	$	127	$	—	$	639	$	280	$	512	$	5,646	$	329,228	$	1,215	$	337,647
First lien: 1-4 family
Performing	$	518,033	$	758,989	$	625,406	$	175,525	$	49,339	$	140,277	$	13	$	—	$	2,267,582
Non-performing		26		95		52		419		—		1,698		—		—		2,290
Total First lien: 1-4 family	$	518,059	$	759,084	$	625,458	$	175,944	$	49,339	$	141,975	$	13	$	—	$	2,269,872
Junior lien: 1-4 family
Performing	$	7,624	$	8,641	$	5,332	$	2,689	$	978	$	1,591	$	82	$	—	$	26,937
Non-performing		—		—		—		—		—		62		—		—		62
Total Junior lien: 1-4 family	$	7,624	$	8,641	$	5,332	$	2,689	$	978	$	1,653	$	82	$	—	$	26,999

	December 31, 2021
													Amortized Cost - Revolving Loans		Amortized Cost - Revolving Loans Converted to Term Loans
Risk by Collateral	Amortized Cost Basis by Origination Year - Term Loans
	2021		2020		2019		2018		2017		Prior						Total
HELOC
Performing	$	248	$	531	$	188	$	165	$	381	$	4,956	$	320,241	$	2,440	$	329,150
Non-performing		—		16		139		409		265		1,407		169		83		2,488
Total HELOC	$	248	$	547	$	327	$	574	$	646	$	6,363	$	320,410	$	2,523	$	331,638
First lien: 1-4 family
Performing	$	830,513	$	712,194	$	199,949	$	58,585	$	61,233	$	102,194	$	19	$	—	$	1,964,687
Non-performing		—		70		218		149		408		803		—		—		1,648
Total First lien: 1-4 family	$	830,513	$	712,264	$	200,167	$	58,734	$	61,641	$	102,997	$	19	$	—	$	1,966,335
Junior lien: 1-4 family
Performing	$	9,114	$	6,299	$	3,361	$	1,143	$	800	$	1,251	$	17	$	—	$	21,985
Non-performing		—		—		—		7		20		48		—		—		75
Total Junior lien: 1-4 family	$	9,114	$	6,299	$	3,361	$	1,150	$	820	$	1,299	$	17	$	—	$	22,060

The following tables provide a summary of the amortized cost balance by collateral type and risk rating as of September 30, 2022 and December 31, 2021 (in thousands):

	September 30, 2022
													Amortized Cost - Revolving Loans		Amortized Cost - Revolving Loans Converted to Term Loans
Risk by Collateral	Amortized Cost Basis by Origination Year - Term Loans
	2022		2021		2020		2019		2018		Prior						Total
Revolving line
Performing	$	469	$	585	$	—	$	—	$	—	$	—	$	54,122	$	550	$	55,726
Non-performing		—		—		—		—		—		—		488		—		488
Total Revolving line	$	469	$	585	$	—	$	—	$	—	$	—	$	54,610	$	550	$	56,214
Auto
Performing	$	7,346	$	7,381	$	5,020	$	3,278	$	451	$	222	$	—	$	—	$	23,698
Non-performing		—		21		2		27		—		—		—		—		50
Total Auto	$	7,346	$	7,402	$	5,022	$	3,305	$	451	$	222	$	—	$	—	$	23,748
Other
Performing	$	17,407	$	28,035	$	1,250	$	992	$	1,204	$	626	$	5,334	$	—	$	54,848
Non-performing		15		—		—		—		—		—		—		—		15
Total Other	$	17,422	$	28,035	$	1,250	$	992	$	1,204	$	626	$	5,334	$	—	$	54,863

	December 31, 2021
													Amortized Cost - Revolving Loans		Amortized Cost - Revolving Loans Converted to Term Loans
Risk by Collateral	Amortized Cost Basis by Origination Year - Term Loans
	2021		2020		2019		2018		2017		Prior						Total
Revolving line
Performing	$	974	$	—	$	—	$	—	$	—	$	—	$	60,049	$	120	$	61,143
Non-performing		—		—		—		—		—		—		—		—		—
Total Revolving line	$	974	$	—	$	—	$	—	$	—	$	—	$	60,049	$	120	$	61,143
Auto
Performing	$	9,886	$	7,775	$	5,424	$	1,107	$	479	$	220	$	—	$	—	$	24,891
Non-performing		—		—		38		—		—		—		—		—		38
Total Auto	$	9,886	$	7,775	$	5,462	$	1,107	$	479	$	220	$	—	$	—	$	24,929
Other
Performing	$	31,391	$	2,025	$	1,949	$	1,525	$	2,542	$	704	$	2,889	$	—	$	43,025
Non-performing		—		16		—		18		—		4		—		—		38
Total Other	$	31,391	$	2,041	$	1,949	$	1,543	$	2,542	$	708	$	2,889	$	—	$	43,063

The following table provides a summary of the amortized cost balance of consumer credit cards by risk rating as of September 30, 2022 and December 31, 2021 (in thousands):

	Consumer
Risk	September 30, 2022		December 31, 2021
Transactor accounts	$	61,664	$	57,777
Revolver accounts (by credit score):
Less than 600		4,645		6,065
600-619		2,470		2,416
620-639		4,983		4,158
640-659		8,007		7,854
660-679		9,629		13,185
680-699		11,477		15,365
700-719		14,004		16,308
720-739		14,626		14,753
740-759		12,938		12,734
760-779		13,042		8,879
780-799		12,401		7,048
800-819		8,880		5,787
820-839		4,209		5,026
840+		824		2,941
Total	$	183,799	$	180,296

The following table provides a summary of the amortized cost balance of commercial credit cards by risk rating as of September 30, 2022 and December 31, 2021 (in thousands):

	Commercial
Risk	September 30, 2022		December 31, 2021
Current	$	232,591	$	200,402
Past Due		19,590		10,691
Total	$	252,181	$	211,093

The following table provides a summary of the amortized cost balance by collateral type and risk rating as of September 30, 2022 and December 31, 2021 (in thousands):

	Leases				Other
Risk	September 30, 2022		December 31, 2021		September 30, 2022		December 31, 2021
Non-watch list – Pass	$	1,953	$	2,167	$	234,092	$	279,401
Watch – Pass		—		—		727		695
Special Mention		—		—		—		—
Substandard		—		—		24		25
Doubtful		—		—		—		—
Total	$	1,953	$	2,167	$	234,843	$	280,121

Rollforward of Allowance for Credit/Loan Losses by Portfolio Segment

This table provides a rollforward of the allowance for credit losses by portfolio segment for the three and nine months ended September 30, 2022 and September 30, 2021 (in thousands):

	Three Months Ended September 30, 2022
	Commercial and industrial		Specialty lending			Commercial real estate		Consumer real estate		Consumer			Credit cards			Leases and other			Total - Loans			HTM		Total
Allowance for credit losses:
Beginning balance	$	112,942	$	1,133		$	37,240	$	4,565	$	863		$	5,579		$	2,024		$	164,346		$	2,259	$	166,605
Charge-offs		—		—			—		—		(241	)		(1,852	)		—			(2,093	)		—		(2,093	)
Recoveries		29		429			—		11		29			422			—			920			—		920
Provision		20,134		(1,562	)		909		422		(223	)		2,426			(366	)		21,740			260		22,000
Ending balance - ACL	$	133,105	$	—		$	38,149	$	4,998	$	428		$	6,575		$	1,658		$	184,913		$	2,519	$	187,432
Allowance for credit losses on off-balance sheet credit exposures:
Beginning balance	$	2,178	$	186		$	418	$	124	$	13		$	—		$	62		$	2,981		$	107	$	3,088
Provision		—		—			—		—		—			—			—			—			—		—
Ending balance - ACL on off-balance sheet	$	2,178	$	186		$	418	$	124	$	13		$	—		$	62		$	2,981		$	107	$	3,088

	Three Months Ended September 30, 2021
	Commercial and industrial			Specialty lending			Commercial real estate			Consumer real estate			Consumer			Credit cards			Leases and other			Total - Loans			HTM			Total
Allowance for credit losses:
Beginning balance	$	118,121		$	5,901		$	56,734		$	5,807		$	857		$	11,743		$	1,400		$	200,563		$	2,836		$	203,399
Charge-offs		(1,592	)		—			(77	)		—			(1,782	)		(1,617	)		—			(5,068	)		—			(5,068	)
Recoveries		1,165			3			213			16			83			461			—			1,941			—			1,941
Provision		(12,559	)		816			10,663			360			1,856			(4,265	)		(151	)		(3,280	)		(720	)		(4,000	)
Ending balance - ACL	$	105,135		$	6,720		$	67,533		$	6,183		$	1,014		$	6,322		$	1,249		$	194,156		$	2,116		$	196,272
Allowance for credit losses on off-balance sheet credit exposures:
Beginning balance	$	2,344		$	213		$	326		$	142		$	208		$	—		$	264		$	3,497		$	91		$	3,588
Provision		(605	)		(53	)		154			(36	)		(208	)		—			(249	)		(997	)		(3	)		(1,000	)
Ending balance - ACL on off-balance sheet	$	1,739		$	160		$	480		$	106		$	—		$	—		$	15		$	2,500		$	88		$	2,588

	Nine Months Ended September 30, 2022
	Commercial and industrial			Specialty lending			Commercial real estate			Consumer real estate			Consumer			Credit cards			Leases and other			Total - Loans			HTM		Total
Allowance for credit losses:
Beginning balance	$	123,732		$	1,738		$	56,265		$	3,921		$	845		$	6,075		$	2,195		$	194,771		$	1,940	$	196,711
Charge-offs		(36,217	)		—			—			(57	)		(560	)		(4,785	)		—			(41,619	)		—		(41,619	)
Recoveries		1,419			430			385			121			89			1,496			—			3,940			—		3,940
Provision		44,171			(2,168	)		(18,501	)		1,013			54			3,789			(537	)		27,821			579		28,400
Ending balance - ACL	$	133,105		$	—		$	38,149		$	4,998		$	428		$	6,575		$	1,658		$	184,913		$	2,519	$	187,432
Allowance for credit losses on off-balance sheet credit exposures:
Beginning balance	$	1,739		$	160		$	480		$	106		$	—		$	—		$	15		$	2,500		$	88	$	2,588
Provision		439			26			(62	)		18			13			—			47			481			19		500
Ending balance - ACL on off-balance sheet	$	2,178		$	186		$	418		$	124		$	13		$	—		$	62		$	2,981		$	107	$	3,088

	Nine Months Ended September 30, 2021
	Commercial and industrial			Specialty lending			Commercial real estate			Consumer real estate			Consumer			Credit cards			Leases and other			Total - Loans			HTM			Total
Allowance for credit losses:
Beginning balance	$	122,700		$	5,219		$	61,931		$	6,586		$	1,480		$	15,786		$	2,271		$	215,973		$	2,610		$	218,583
Charge-offs		(6,311	)		(31,945	)		(77	)		(86	)		(2,030	)		(4,786	)		(8	)		(45,243	)		—			(45,243	)
Recoveries		4,926			154			1,560			129			170			1,475			18			8,432			—			8,432
Provision		(16,180	)		33,292			4,119			(446	)		1,394			(6,153	)		(1,032	)		14,994			(494	)		14,500
Ending balance - ACL	$	105,135		$	6,720		$	67,533		$	6,183		$	1,014		$	6,322		$	1,249		$	194,156		$	2,116		$	196,272
Allowance for credit losses on off-balance sheet credit exposures:
Beginning balance	$	3,859		$	287		$	447		$	145		$	381		$	—		$	414		$	5,533		$	55		$	5,588
Provision		(2,120	)		(127	)		33			(39	)		(381	)		—			(399	)		(3,033	)		33			(3,000	)
Ending balance - ACL on off-balance sheet	$	1,739		$	160		$	480		$	106		$	—		$	—		$	15		$	2,500		$	88		$	2,588

Summary of Amortized Cost Balance of Financial Assets Considered Collateral Dependent

The following tables provide the amortized cost balance of financial assets considered collateral dependent as of September 30, 2022 and December 31, 2021 (in thousands):

	September 30, 2022
Loan Segment and Type	Amortized Cost of Collateral Dependent Assets		Related Allowance for Credit Losses		Amortized Cost of Collateral Dependent Assets with no related Allowance
Commercial and industrial:
Equipment/Accounts Receivable/Inventory	$	14,319	$	794	$	11,791
Agriculture		—		—		—
Total Commercial and industrial		14,319		794		11,791
Specialty lending:
Asset-based lending		—		—		—
Total Specialty lending		—		—		—
Commercial real estate:
Owner-occupied		2,261		—		2,261
Non-owner-occupied		—		—		—
Farmland		409		—		409
5+ Multi-family		—		—		—
1-4 Family construction		—		—		—
General construction		102		—		102
Total Commercial real estate		2,772		—		2,772
Consumer real estate:
HELOC		2,550		—		2,550
First lien: 1-4 family		2,290		17		1,623
Junior lien: 1-4 family		62		—		62
Total Consumer real estate		4,902		17		4,235
Consumer:
Revolving line		488		—		488
Auto		50		—		50
Other		15		—		15
Total Consumer		553		—		553
Leases and other:
Leases		—		—		—
Other		24		—		24
Total Leases and other		24		—		24
Total loans	$	22,570	$	811	$	19,375

	December 31, 2021
Loan Segment and Type	Amortized Cost of Collateral Dependent Assets		Related Allowance for Credit Losses		Amortized Cost of Collateral Dependent Assets with no related Allowance
Commercial and industrial:
Equipment/Accounts Receivable/Inventory	$	82,845	$	2,421	$	76,493
Agriculture		—		—		—
Total Commercial and industrial		82,845		2,421		76,493
Specialty lending:
Asset-based lending		—		—		—
Factoring		—		—		—
Total Specialty lending		—		—		—
Commercial real estate:
Owner-occupied		2,764		—		2,764
Non-owner-occupied		—		—		—
Farmland		487		—		487
5+ Multi-family		—		—		—
1-4 Family construction		—		—		—
General construction		1,626		—		1,626
Total Commercial real estate		4,877		—		4,877
Consumer real estate:
HELOC		2,488		—		2,488
First lien: 1-4 family		1,647		—		1,647
Junior lien: 1-4 family		75		—		75
Total Consumer real estate		4,210		—		4,210
Consumer:
Revolving line		—		—		—
Auto		38		—		38
Other		37		—		37
Total Consumer		75		—		75
Leases and other:
Leases		—		—		—
Other		25		—		25
Total Leases and other		25		—		25
Total loans	$	92,032	$	2,421	$	85,680