Loan and Lease Receivables and Allowance for Credit Losses (Tables)

6 Months Ended

Jun. 30, 2024

Receivables [Abstract]

Schedule of Outstanding Loan and Lease Receivables

Outstanding loan and lease receivables as of the dates shown were categorized as follows:

	June 30,			December 31,
	2024			2023
Commercial real estate	$	2,290,656		$	2,317,289
Residential real estate		727,092			718,733
Construction, land development, and other land		532,312			528,275
Commercial and industrial		2,620,828			2,444,405
Installment and other		2,788			3,138
Lease financing receivables		704,740			659,686
Total loans and leases		6,878,416			6,671,526
Net unamortized deferred fees and costs		6,471			6,600
Initial direct costs		6,317			6,180
Allowance for credit losses - loans and leases		(99,730	)		(101,686	)
Net loans and leases	$	6,791,474		$	6,582,620

	June 30,			December 31,
	2024			2023
Lease financing receivables
Net minimum lease payments	$	679,887		$	644,507
Unguaranteed residual values		111,057			92,127
Unearned income		(86,204	)		(76,948	)
Total lease financing receivables		704,740			659,686
Initial direct costs		6,317			6,180
Lease financial receivables before allowance for    credits losses - loans and leases	$	711,057		$	665,866

Summary of Minimum Annual Lease Payments for Lease Financing Receivables

The minimum annual lease payments for lease financing receivables as of June 30, 2024 are summarized as follows:

	Minimum Lease Payments
2024	$	111,886
2025		220,017
2026		171,074
2027		110,416
2028		54,533
Thereafter		11,961
Total	$	679,887

Summary of Balances for Each Respective Loan and Lease Category

The following tables summarize the balances for each respective loan and lease category as of June 30, 2024 and December 31, 2023:

June 30, 2024	Originated		Purchased Credit Deteriorated		Acquired Non-Credit- Deteriorated		Total
Commercial real estate	$	1,924,797	$	114,053	$	254,858	$	2,293,708
Residential real estate		498,578		40,728		188,489		727,795
Construction, land development, and other land		445,919		9		84,849		530,777
Commercial and industrial		2,493,229		17,796		113,997		2,625,022
Installment and other		2,576		116		153		2,845
Lease financing receivables		710,784		—		273		711,057
Total loans and leases	$	6,075,883	$	172,702	$	642,619	$	6,891,204

December 31, 2023	Originated		Purchased Credit Deteriorated		Acquired Non-Credit- Deteriorated		Total
Commercial real estate	$	1,907,029	$	137,807	$	275,476	$	2,320,312
Residential real estate		465,133		42,510		211,887		719,530
Construction, land development, and other land		415,162		25,331		86,344		526,837
Commercial and industrial		2,311,563		19,460		117,538		2,448,561
Installment and other		2,919		125		156		3,200
Lease financing receivables		665,239		—		627		665,866
Total loans and leases	$	5,767,045	$	225,233	$	692,028	$	6,684,306

Summary of Outstanding Balance and Carrying Amount of All Acquired Impaired Loans

The unpaid principal balance and carrying amount of PCD loans excluding an allowance for credit losses - loans and leases of $8.0 million and $10.0 million at June 30, 2024 and December 31, 2023, respectively, were as follows:

	June 30, 2024				December 31, 2023
	Unpaid Principal Balance		Carrying Value		Unpaid Principal Balance		Carrying Value
Commercial real estate	$	157,757	$	114,053	$	185,007	$	137,807
Residential real estate		85,403		40,728		88,036		42,510
Construction, land development, and other land		6,678		9		32,140		25,331
Commercial and industrial		20,609		17,796		21,870		19,460
Installment and other		780		116		789		125
Total purchased credit deteriorated loans	$	271,227	$	172,702	$	327,842	$	225,233

Summary of Reconciliation of Acquired Inland Pcd Loans Between Purchase Price and Par Value at Acquisition

The following table is a reconciliation of acquired Inland PCD loans between their purchase price and their par value at the time of the acquisition. Refer to Note 3—Acquisition of a Business for further information.

Fair value of loans at acquisition	$	214,573
Allowance for credit losses - loans and leases, at acquisition		10,596
Non-credit discount/premium at acquisition		17,909
Par value of acquired PCD loans at acquisition	$	243,078

Allowance for Credit Losses

The following table summarize the balance and activity within the allowance for credit losses - loans and leases, the components of the allowance for credit losses - loans and leases by loans and leases individually and collectively evaluated for impairment, and corresponding loan and lease balances by type for the three and six months ended June 30, 2024 are as follows:

June 30, 2024	Commercial Real Estate			Residential Real Estate			Construction, Land Development, and Other Land			Commercial and Industrial			Installment and Other			Lease Financing Receivables			Total
Allowance for credit losses -    loans and leases
Three months ended
Beginning balance	$	31,440		$	3,348		$	2,930		$	56,231		$	33		$	8,384		$	102,366
Provision/(recapture)		(3,627	)		(326	)		(207	)		10,561			(3	)		480			6,878
Charge-offs		(442	)		—			—			(9,530	)		—			(680	)		(10,652	)
Recoveries		481			1			—			322			—			334			1,138
Ending balance	$	27,852		$	3,023		$	2,723		$	57,584		$	30		$	8,518		$	99,730
Six months ended
Beginning balance	$	33,237		$	3,495		$	2,906		$	53,782		$	36		$	8,230		$	101,686
Provision/(recapture)		(2,803	)		(474	)		(183	)		16,397			(6	)		838			13,769
Charge-offs		(3,499	)		—			—			(13,149	)		—			(1,053	)		(17,701	)
Recoveries		917			2			—			554			—			503			1,976
Ending balance	$	27,852		$	3,023		$	2,723		$	57,584		$	30		$	8,518		$	99,730
Ending balance:
Individually evaluated    for impairment	$	7,329		$	57		$	—		$	16,185		$	—		$	—		$	23,571
Collectively evaluated    for impairment		20,523			2,966			2,723			41,399			30			8,518			76,159
Total allowance for credit    losses - loans and leases	$	27,852		$	3,023		$	2,723		$	57,584		$	30		$	8,518		$	99,730
Loans and leases ending balance:
Individually evaluated for    impairment	$	36,755		$	3,788		$	—		$	35,210		$	—		$	—		$	75,753
Collectively evaluated for    impairment		2,256,953			724,007			530,777			2,589,812			2,845			711,057			6,815,451
Total loans and leases	$	2,293,708		$	727,795		$	530,777		$	2,625,022		$	2,845		$	711,057		$	6,891,204

The following table summarize the balance and activity within the allowance for credit losses - loans and leases, the components of the allowance for credit losses - loans and leases by loans and leases individually and collectively evaluated for impairment, loans acquired with deteriorated credit quality, and corresponding loan and lease balances by type for the three and six months ended June 30, 2023:

June 30, 2023	Commercial Real Estate			Residential Real Estate			Construction, Land Development, and Other Land			Commercial and Industrial			Installment and Other		Lease Financing Receivables			Total
Allowance for credit losses -    loans and leases
Three months ended
Beginning balance	$	24,738		$	2,679		$	3,498		$	51,849		$	25	$	7,676		$	90,465
Provision/(recapture)		4,359			(198	)		(1,563	)		3,161			17		691			6,467
Charge-offs		(2,945	)		—			—			(2,097	)		—		(462	)		(5,504	)
Recoveries		225			63			—			727			1		221			1,237
Ending balance	$	26,377		$	2,544		$	1,935		$	53,640		$	43	$	8,126		$	92,665
Six months ended
Beginning balance	$	26,061		$	3,140		$	3,134		$	41,889		$	24	$	7,676		$	81,924
Provision		3,240			(651	)		(1,199	)		13,964			15		810			16,179
Charge-offs		(3,911	)		(9	)		—			(3,887	)		—		(766	)		(8,573	)
Recoveries		987			64			—			1,674			4		406			3,135
Ending balance	$	26,377		$	2,544		$	1,935		$	53,640		$	43	$	8,126		$	92,665
Ending balance:
Individually evaluated    for impairment	$	8,555		$	—		$	—		$	17,399		$	—	$	—		$	25,954
Collectively evaluated    for impairment		17,822			2,544			1,935			36,241			43		8,126			66,711
Total allowance for credit losses -    loans and leases	$	26,377		$	2,544		$	1,935		$	53,640		$	43	$	8,126		$	92,665
Loans and leases ending balance:
Individually evaluated for    impairment	$	30,750		$	—		$	—		$	38,485		$	—	$	—		$	69,235
Collectively evaluated for    impairment		1,932,696			504,947			387,943			2,066,265			3,736		605,695			5,501,282
Total loans and leases	$	1,963,446		$	504,947		$	387,943		$	2,104,750		$	3,736	$	605,695		$	5,570,517

Summary of Loans with Modified Terms

The following table presents loans with modified terms for the three and six months ended June 30, 2024:

June 30, 2024	Term Modification		Total Modified by Class		% of Class of Loans and Leases
Commercial real estate	$	2,501	$	2,501		0.1	%
Commercial and industrial		1,470		1,470		0.1	%
Total loans and leases	$	3,971	$	3,971		0.1	%

The following table presents the amortized cost basis of loans that were both experiencing financial difficulty and modified during the three and six months ended June 30, 2023, by type of modification:

Three Months Ended June 30, 2023	Payment Delay		Term Modification		Combination Term Modification and Interest Rate Reduction		Total Modified by Class		% of Class of Loans and Leases
Commercial real estate	$	110	$	—	$	—	$	110		0.0	%
Commercial and industrial		—		11,210		—		11,210		0.5	%
Total modified loans	$	110	$	11,210	$	—	$	11,320		0.2	%
Six Months Ended June 30, 2023	Payment Delay		Term Modification		Combination Term Modification and Interest Rate Reduction		Total Modified by Class		% of Class of Loans and Leases
Commercial real estate	$	110	$	—	$	—	$	110		0.0	%
Commercial and industrial		8,719		51,370		385		60,474		2.9	%
Total modified loans	$	8,829	$	51,370	$	385	$	60,584		1.1	%

Summary Of Collateral Dependent Loans And Leases

The following table presents the amortized cost basis of collateral-dependent loans and leases, which are individually evaluated to determine expected credit losses as of June 30, 2024 and December 31, 2023:

June 30, 2024	Commercial Construction		Non-owner Occupied Commercial		Owner-Occupied Commercial		Multi-Family		Single Family Residence (1st Lien)		Single Family Residence (2nd Lien)		Business Assets		Total
Commercial real estate	$	—	$	9,808	$	26,947	$	—	$	—	$	—	$	—	$	36,755
Residential real estate		—		—		—		1,365		1,844		579		—		3,788
Commercial and industrial		—		—		—		—		—		—		35,210		35,210
Total	$	—	$	9,808	$	26,947	$	1,365	$	1,844	$	579	$	35,210	$	75,753
December 31, 2023	Commercial Construction		Non-owner Occupied Commercial		Owner-Occupied Commercial		Multi-Family		Single Family Residence (1st Lien)		Single Family Residence (2nd Lien)		Business Assets		Total
Commercial real estate	$	—	$	28,767	$	35,572	$	—	$	—	$	—	$	—	$	64,339
Residential real estate		—		—		—		2,793		800		—		—		3,593
Construction, land development,   and other land		813		—		—		—		—		—		—		813
Commercial and industrial		—		—		—		—		—		—		44,749		44,749
Total	$	813	$	28,767	$	35,572	$	2,793	$	800	$	—	$	44,749	$	113,494

Summary of Risk Rating Categories of Loans and Leases Considered for Inclusion in Allowance for Loan and Lease Losses Calculation

The following tables summarize the risk rating categories of the loans and leases considered for inclusion in the allowance for credit losses - loans and leases calculation, as of June 30, 2024 and December 31, 2023:

	Term loans amortized cost by origination year												Revolving		Total
June 30, 2024	2024		2023		2022		2021		2020		Prior		Loans		Loans
Commercial Real Estate
Pass	$	140,888	$	246,084	$	421,253	$	453,722	$	231,309	$	493,618	$	15,028	$	2,001,902
Watch		2,281		26,344		26,638		39,933		32,761		69,916		—		197,873
Special Mention		—		—		2,911		9,794		2,572		31,237		—		46,514
Substandard		—		2,953		3,750		4,937		839		34,940		—		47,419
Total	$	143,169	$	275,381	$	454,552	$	508,386	$	267,481	$	629,711	$	15,028	$	2,293,708
Gross charge-offs for the six months   ended June 30, 2024	$	—	$	—	$	295	$	187	$	718	$	2,299	$	—	$	3,499
Residential Real Estate
Pass	$	19,634	$	49,142	$	133,696	$	118,396	$	51,791	$	246,883	$	57,520	$	677,062
Watch		—		—		5,139		598		22,666		11,892		1,567		41,862
Special Mention		—		—		—		—		3,753		6		98		3,857
Substandard		200		579		29		101		11		3,179		915		5,014
Total	$	19,834	$	49,721	$	138,864	$	119,095	$	78,221	$	261,960	$	60,100	$	727,795
Gross charge-offs for the six months   ended June 30, 2024	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Construction, Land Development,   & Land
Pass	$	5,845	$	141,785	$	135,873	$	159,474	$	37,079	$	2,898	$	345	$	483,299
Watch		—		3,521		13,661		17,237		—		3,096		—		37,515
Special Mention		—		—		454		9,509		—		—		—		9,963
Substandard		—		—		—		—		—		—		—		—
Total	$	5,845	$	145,306	$	149,988	$	186,220	$	37,079	$	5,994	$	345	$	530,777
Gross charge-offs for the six months   ended June 30, 2024	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Commercial & Industrial
Pass	$	224,599	$	482,778	$	477,896	$	270,323	$	97,392	$	197,833	$	547,736	$	2,298,557
Watch		724		45,958		21,902		45,389		1,605		20,535		46,818		182,931
Special Mention		—		1,381		23,847		10,395		1,724		4,980		43,089		85,416
Substandard		92		6,003		11,266		9,408		4,674		17,523		9,152		58,118
Total	$	225,415	$	536,120	$	534,911	$	335,515	$	105,395	$	240,871	$	646,795	$	2,625,022
Gross charge-offs for the six months   ended June 30, 2024	$	—	$	746	$	3,777	$	1,203	$	497	$	6,926	$	—	$	13,149
Installment and Other
Pass	$	158	$	378	$	103	$	44	$	127	$	360	$	1,601	$	2,771
Watch		—		—		—		—		—		48		3		51
Special Mention		—		—		—		—		—		—		—		—
Substandard		—		—		—		23		—		—		—		23
Total	$	158	$	378	$	103	$	67	$	127	$	408	$	1,604	$	2,845
Gross charge-offs for the six months   ended June 30, 2024	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Lease Financing Receivables
Pass	$	162,555	$	283,352	$	169,324	$	70,434	$	20,328	$	2,285	$	—	$	708,278
Watch		—		—		54		817		11		-		—		882
Special Mention		—		—		—		—		130		66		—		196
Substandard		—		122		988		543		7		41		—		1,701
Total	$	162,555	$	283,474	$	170,366	$	71,794	$	20,476	$	2,392	$	—	$	711,057
Gross charge-offs for the six months   ended June 30, 2024	$	—	$	334	$	377	$	284	$	58	$	—	$	—	$	1,053
Total Loans and Leases
Pass	$	553,679	$	1,203,519	$	1,338,145	$	1,072,393	$	438,026	$	943,877	$	622,230	$	6,171,869
Watch		3,005		75,823		67,394		103,974		57,043		105,487		48,388		461,114
Special Mention		—		1,381		27,212		29,698		8,179		36,289		43,187		145,946
Substandard		292		9,657		16,033		15,012		5,531		55,683		10,067		112,275
Total	$	556,976	$	1,290,380	$	1,448,784	$	1,221,077	$	508,779	$	1,141,336	$	723,872	$	6,891,204
Gross charge-offs for the six months   ended June 30, 2024	$	—	$	1,080	$	4,449	$	1,674	$	1,273	$	9,225	$	—	$	17,701

	Term loans amortized cost by origination year												Revolving		Total
December 31, 2023	2023		2022		2021		2020		2019		Prior		Loans		Loans
Commercial Real Estate
Pass	$	247,856	$	452,127	$	516,624	$	229,053	$	143,283	$	388,872	$	28,360	$	2,006,175
Watch		12,501		22,094		26,408		46,713		20,364		68,003		—		196,083
Special Mention		—		799		10,752		2,618		12,751		25,790		—		52,710
Substandard		—		2,888		5,841		1,771		7,483		46,532		829		65,344
Total	$	260,357	$	477,908	$	559,625	$	280,155	$	183,881	$	529,197	$	29,189	$	2,320,312
Gross charge-offs, year ended   December 31, 2023	$	—	$	193	$	60	$	1,511	$	4,054	$	3,911	$	—	$	9,729
Residential Real Estate
Pass	$	55,178	$	135,477	$	104,005	$	54,651	$	37,806	$	225,593	$	57,865	$	670,575
Watch		—		4,811		—		17,417		7,167		8,708		1,597		39,700
Special Mention		—		—		—		3,594		127		1		413		4,135
Substandard		—		—		107		189		349		3,523		952		5,120
Total	$	55,178	$	140,288	$	104,112	$	75,851	$	45,449	$	237,825	$	60,827	$	719,530
Gross charge-offs, year ended   December 31, 2023	$	—	$	—	$	—	$	—	$	—	$	21	$	—	$	21
Construction, Land Development, & Land
Pass	$	82,449	$	145,174	$	184,544	$	35,466	$	9,772	$	1,429	$	174	$	459,008
Watch		1,392		13,990		21,313		18,716		3,125		—		—		58,536
Special Mention		—		—		9,279		—		—		—		—		9,279
Substandard		—		—		—		—		—		14		—		14
Total	$	83,841	$	159,164	$	215,136	$	54,182	$	12,897	$	1,443	$	174	$	526,837
Gross charge-offs, year ended   December 31, 2023	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Commercial & Industrial
Pass	$	475,720	$	514,902	$	288,392	$	109,430	$	73,059	$	147,168	$	524,348	$	2,133,019
Watch		41,027		33,080		50,407		1,385		6,951		18,180		39,531		190,561
Special Mention		—		6,164		10,595		2,631		1,112		6,643		36,354		63,499
Substandard		—		7,332		6,067		6,431		10,116		18,381		13,155		61,482
Total	$	516,747	$	561,478	$	355,461	$	119,877	$	91,238	$	190,372	$	613,388	$	2,448,561
Gross charge-offs, year ended   December 31, 2023	$	1,518	$	1,938	$	5,372	$	4,451	$	1,087	$	1,045	$	—	$	15,411
Installment and Other
Pass	$	564	$	132	$	79	$	133	$	28	$	424	$	1,814	$	3,174
Watch		—		—		25		—		—		1		—		26
Special Mention		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—
Total	$	564	$	132	$	104	$	133	$	28	$	425	$	1,814	$	3,200
Gross charge-offs, year ended   December 31, 2023	$	—	$	—	$	—	$	—	$	—	$	3	$	—	$	3
Lease Financing Receivables
Pass	$	327,099	$	207,640	$	93,242	$	29,343	$	5,443	$	856	$	—	$	663,623
Watch		—		67		1,008		16		—		—		—		1,091
Special Mention		—		—		—		179		101		36		—		316
Substandard		259		138		384		55		—		—		—		836
Total	$	327,358	$	207,845	$	94,634	$	29,593	$	5,544	$	892	$	—	$	665,866
Gross charge-offs, year ended   December 31, 2023	$	734	$	886	$	549	$	139	$	75	$	54	$	—	$	2,437
Total Loans and Leases
Pass	$	1,188,866	$	1,455,452	$	1,186,886	$	458,076	$	269,391	$	764,342	$	612,561	$	5,935,574
Watch		54,920		74,042		99,161		84,247		37,607		94,892		41,128		485,997
Special Mention		—		6,963		30,626		9,022		14,091		32,470		36,767		129,939
Substandard		259		10,358		12,399		8,446		17,948		68,450		14,936		132,796
Total	$	1,244,045	$	1,546,815	$	1,329,072	$	559,791	$	339,037	$	960,154	$	705,392	$	6,684,306
Gross charge-offs, year ended   December 31, 2023	$	2,252	$	3,017	$	5,981	$	6,101	$	5,216	$	5,034	$	—	$	27,601

At

Summary of Contractual Delinquency Information

The following tables summarize contractual delinquency information of the loans and leases considered for inclusion in the allowance for credit losses - loans and leases calculation at June 30, 2024 and December 31, 2023:

June 30, 2024	2024		2023		2022		2021		2020		Prior		Revolving Loans		Total Loans
Commercial Real Estate
Current	$	143,169	$	272,428	$	451,268	$	504,037	$	267,218	$	607,648	$	15,028	$	2,260,796
30-59 Days Past Due		—		—		—		—		—		—		—		—
60-89 Days Past Due		—		—		636		172		—		742		—		1,550
Greater than 90 Accruing		—		—		—		—		—		—		—		—
Non-accrual		—		2,953		2,648		4,177		263		21,321		—		31,362
Total Past Due		—		2,953		3,284		4,349		263		22,063		—		32,912
Total	$	143,169	$	275,381	$	454,552	$	508,386	$	267,481	$	629,711	$	15,028	$	2,293,708
Residential Real Estate
Current	$	19,634	$	49,721	$	136,347	$	118,994	$	78,221	$	258,394	$	58,885	$	720,196
30-59 Days Past Due		—		—		2,488		—		—		381		300		3,169
60-89 Days Past Due		—		—		—		—		—		46		—		46
Greater than 90 Accruing		—		—		—		—		—		—		—		—
Non-accrual		200		—		29		101		—		3,139		915		4,384
Total Past Due		200		—		2,517		101		—		3,566		1,215		7,599
Total	$	19,834	$	49,721	$	138,864	$	119,095	$	78,221	$	261,960	$	60,100	$	727,795
Construction, Land Development,    & Land
Current	$	5,845	$	145,306	$	149,988	$	186,220	$	37,079	$	5,994	$	345	$	530,777
30-59 Days Past Due		—		—		—		—		—		—		—		—
60-89 Days Past Due		—		—		—		—		—		—		—		—
Greater than 90 Accruing		—		—		—		—		—		—		—		—
Non-accrual		—		—		—		—		—		—		—		—
Total Past Due		—		—		—		—		—		—		—		—
Total	$	5,845	$	145,306	$	149,988	$	186,220	$	37,079	$	5,994	$	345	$	530,777
Commercial & Industrial
Current	$	225,323	$	534,074	$	527,308	$	333,045	$	101,186	$	229,335	$	643,388	$	2,593,659
30-59 Days Past Due		—		70		201		—		—		—		574		845
60-89 Days Past Due		—		516		1,508		116		991		1,042		—		4,173
Greater than 90 Accruing		—		—		—		—		—		—		—		—
Non-accrual		92		1,460		5,894		2,354		3,218		10,494		2,833		26,345
Total Past Due		92		2,046		7,603		2,470		4,209		11,536		3,407		31,363
Total	$	225,415	$	536,120	$	534,911	$	335,515	$	105,395	$	240,871	$	646,795	$	2,625,022
Installment and Other
Current	$	158	$	378	$	103	$	44	$	127	$	408	$	1,604	$	2,822
30-59 Days Past Due		—		—		—		—		—		—		—		—
60-89 Days Past Due		—		—		—		—		—		—		—		—
Greater than 90 Accruing		—		—		—		—		—		—		—		—
Non-accrual		—		—		—		23		—		—		—		23
Total Past Due		—		—		—		23		—		—		—		23
Total	$	158	$	378	$	103	$	67	$	127	$	408	$	1,604	$	2,845
Lease Financing Receivables
Current	$	162,268	$	281,980	$	167,798	$	70,481	$	20,178	$	2,343	$	—	$	705,048
30-59 Days Past Due		272		778		564		425		226		9		—		2,274
60-89 Days Past Due		15		594		1,015		345		72		—		—		2,041
Greater than 90 Accruing		—		—		—		—		—		—		—		—
Non-accrual		—		122		989		543		—		40		—		1,694
Total Past Due		287		1,494		2,568		1,313		298		49		—		6,009
Total	$	162,555	$	283,474	$	170,366	$	71,794	$	20,476	$	2,392	$	—	$	711,057
Total Loans and Leases
Current	$	556,397	$	1,283,887	$	1,432,812	$	1,212,821	$	504,009	$	1,104,122	$	719,250	$	6,813,298
30-59 Days Past Due		272		848		3,253		425		226		390		874		6,288
60-89 Days Past Due		15		1,110		3,159		633		1,063		1,830		—		7,810
Greater than 90 Accruing		—		—		—		—		—		—		—		—
Non-accrual		292		4,535		9,560		7,198		3,481		34,994		3,748		63,808
Total Past Due		579		6,493		15,972		8,256		4,770		37,214		4,622		77,906
Total	$	556,976	$	1,290,380	$	1,448,784	$	1,221,077	$	508,779	$	1,141,336	$	723,872	$	6,891,204

Total non-accrual loans without an allowance included $10.1 million of commercial real estate loans, $790,000 of residential real estate, and $4.3 million of commercial and industrial loans as of June 30, 2024. The Company recognized

$1.1 million and $1.3 million of interest income on non-accrual loans and leases for the three and six months ended June 30, 2024, respectively.

December 31, 2023	2023		2022		2021		2020		2019		Prior		Revolving Loans		Total Loans
Commercial Real Estate
Current	$	259,998	$	474,878	$	558,236	$	279,098	$	178,729	$	501,620	$	29,189	$	2,281,748
30-59 Days Past Due		359		648		638		74		3,176		484		—		5,379
60-89 Days Past Due		—		826		—		286		—		1,208		—		2,320
Greater than 90 Accruing		—		—		—		—		—		—		—		—
Non-accrual		—		1,556		751		697		1,976		25,885		—		30,865
Total Past Due		359		3,030		1,389		1,057		5,152		27,577		—		38,564
Total	$	260,357	$	477,908	$	559,625	$	280,155	$	183,881	$	529,197	$	29,189	$	2,320,312
Residential Real Estate
Current	$	55,178	$	136,448	$	102,973	$	75,125	$	45,050	$	230,102	$	59,476	$	704,352
30-59 Days Past Due		—		3,840		1,032		537		29		4,122		399		9,959
60-89 Days Past Due		—		—		—		—		21		127		—		148
Greater than 90 Accruing		—		—		—		—		—		—		—		—
Non-accrual		—		—		107		189		349		3,474		952		5,071
Total Past Due		—		3,840		1,139		726		399		7,723		1,351		15,178
Total	$	55,178	$	140,288	$	104,112	$	75,851	$	45,449	$	237,825	$	60,827	$	719,530
Construction, Land Development,   & Land
Current	$	83,841	$	156,815	$	215,136	$	54,182	$	12,897	$	1,443	$	174	$	524,488
30-59 Days Past Due		—		—		—		—		—		—		—		—
60-89 Days Past Due		—		2,349		—		—		—		—		—		2,349
Greater than 90 Accruing		—		—		—		—		—		—		—		—
Non-accrual		—		—		—		—		—		—		—		—
Total Past Due		—		2,349		—		—		—		—		—		2,349
Total	$	83,841	$	159,164	$	215,136	$	54,182	$	12,897	$	1,443	$	174	$	526,837
Commercial & Industrial
Current	$	516,747	$	552,251	$	351,534	$	114,859	$	83,780	$	177,239	$	611,766	$	2,408,176
30-59 Days Past Due		—		1,545		1,099		238		2,513		400		455		6,250
60-89 Days Past Due		—		1,505		—		234		3,416		1,139		496		6,790
Greater than 90 Accruing		—		—		—		—		—		—		—		—
Non-accrual		—		6,177		2,828		4,546		1,529		11,594		671		27,345
Total Past Due		—		9,227		3,927		5,018		7,458		13,133		1,622		40,385
Total	$	516,747	$	561,478	$	355,461	$	119,877	$	91,238	$	190,372	$	613,388	$	2,448,561
Installment and Other
Current	$	564	$	132	$	104	$	133	$	28	$	425	$	1,814	$	3,200
30-59 Days Past Due		—		—		—		—		—		—		—		—
60-89 Days Past Due		—		—		—		—		—		—		—		—
Greater than 90 Accruing		—		—		—		—		—		—		—		—
Non-accrual		—		—		—		—		—		—		—		—
Total Past Due		—		—		—		—		—		—		—		—
Total	$	564	$	132	$	104	$	133	$	28	$	425	$	1,814	$	3,200
Lease Financing Receivables
Current	$	325,833	$	206,800	$	93,795	$	29,292	$	5,537	$	889	$	—	$	662,146
30-59 Days Past Due		726		426		153		38		4		2		—		1,349
60-89 Days Past Due		540		481		302		218		3		1		—		1,545
Greater than 90 Accruing		—		—		—		—		—		—		—		—
Non-accrual		259		138		384		45		—		—		—		826
Total Past Due		1,525		1,045		839		301		7		3		—		3,720
Total	$	327,358	$	207,845	$	94,634	$	29,593	$	5,544	$	892	$	—	$	665,866
Total Loans and Leases
Current	$	1,242,161	$	1,527,324	$	1,321,778	$	552,689	$	326,021	$	911,718	$	702,419	$	6,584,110
30-59 Days Past Due		1,085		6,459		2,922		887		5,722		5,008		854		22,937
60-89 Days Past Due		540		5,161		302		738		3,440		2,475		496		13,152
Greater than 90 Accruing		—		—		—		—		—		—		—		—
Non-accrual		259		7,871		4,070		5,477		3,854		40,953		1,623		64,107
Total Past Due		1,884		19,491		7,294		7,102		13,016		48,436		2,973		100,196
Total	$	1,244,045	$	1,546,815	$	1,329,072	$	559,791	$	339,037	$	960,154	$	705,392	$	6,684,306

Summary of Change in Balance for Allowance for Credit Losses Unfunded Commitments

The following table presents the change in the balance of the allowance for credit losses - unfunded commitments as of June 30, 2024 and 2023:

	For the Three Months Ended						For the Six Months Ended
	June 30,						June 30,
	2024			2023			2024			2023
Beginning balance	$	3,388		$	4,316		$	3,636		$	4,203
Recapture for unfunded commitments		(833	)		(677	)		(1,081	)		(564	)
Ending balance	$	2,555		$	3,639		$	2,555		$	3,639

Schedule of Unpaid Principal Balance and Carrying Value for Acquired Non-Impaired Loans and Leases

The unpaid principal balance and carrying value for acquired non-credit deteriorated loans and leases, excluding an allowance for credit losses of $3.9 million and $4.7 million at June 30, 2024 and December 31, 2023, respectively, were as follows:

	June 30, 2024				December 31, 2023
	Unpaid Principal Balance		Carrying Value		Unpaid Principal Balance		Carrying Value
Commercial real estate	$	262,635	$	254,858	$	284,819	$	275,476
Residential real estate		202,288		188,489		227,392		211,887
Construction, land development, and other land		85,395		84,849		87,143		86,344
Commercial and industrial		119,085		113,997		123,540		117,538
Installment and other		165		153		170		156
Lease financing receivables		274		273		628		627
Total acquired non-credit-deteriorated    loans and leases	$	669,842	$	642,619	$	723,692	$	692,028