A summary of current, past due and nonaccrual loans as of June 30, 2021 and December 31, 2020 follows:

	Current		30-89 Days Past Due		Accruing Loans Past Due 90 Days or More		Nonaccrual		Total
	(In thousands)
June 30, 2021
Commercial, financial, leasing, etc.	$	25,003,487		70,202		5,562		330,040	$	25,409,291
Real estate:
Commercial		26,112,046		106,638		36,780		1,081,546		27,337,010
Residential builder and developer		1,261,163		13,773		203		14,552		1,289,691
Other commercial construction		8,627,896		165,242		5,178		133,758		8,932,074
Residential		13,693,812		185,110		1,026,449		372,144		15,277,515
Residential — limited documentation		1,277,064		13,689		—		136,683		1,427,436
Consumer:
Home equity lines and loans		3,612,791		16,043		—		76,711		3,705,545
Recreational finance		7,707,774		23,643		—		23,276		7,754,693
Automobile		4,429,573		30,521		—		31,090		4,491,184
Other		1,428,524		15,157		3,055		42,257		1,488,993
Total	$	93,154,130		640,018		1,077,227		2,242,057	$	97,113,432

December 31, 2020
Commercial, financial, leasing, etc.	$	27,196,862	60,822	10,053	306,827	$	27,574,564
Real estate:
Commercial		26,688,515	168,917	47,014	775,894		27,680,340
Residential builder and developer		1,246,095	1,693	856	1,094		1,249,738
Other commercial construction		8,523,591	66,365	3,816	114,039		8,707,811
Residential		13,764,836	200,406	792,888	365,729		15,123,859
Residential — limited documentation		1,462,277	19,687	—	147,170		1,629,134
Consumer:
Home equity lines and loans		3,881,885	24,329	—	79,392		3,985,606
Recreational finance		7,002,643	47,161	—	25,519		7,075,323
Automobile		4,007,349	55,498	—	39,404		4,102,251
Other		1,346,868	17,561	4,581	38,231		1,407,241
Total	$	95,120,921	662,439	859,208	1,893,299	$	98,535,867

A summary of outstanding loan balances for which COVID-19 related modifications were granted as of June 30, 2021 is presented below. These loans meet the criteria described in note 1 of Notes to Financial Statements in the 2020 Annual Report and, accordingly, are not considered past due or otherwise in default of loan terms as of the date presented. Substantially all of the modifications noted below expire during 2021.

One-to-four family residential mortgage loans held for sale were $679 million and $777 million at June 30, 2021 and December 31, 2020, respectively. Commercial real estate loans held for sale were $206 million at June 30, 2021 and $278 million at December 31, 2020.

The Company utilizes a loan grading system to differentiate risk amongst its commercial loans and commercial real estate loans. Loans with a lower expectation of default are assigned one of ten possible “pass” loan grades and are generally ascribed lower loss factors when determining the allowance for credit losses. Loans with an elevated level of credit risk are classified as “criticized” and are ascribed a higher loss factor when determining the allowance for credit losses. Criticized loans may be classified as “nonaccrual” if the Company no longer expects to collect all amounts according to the contractual terms of the loan agreement or the loan is delinquent 90 days or more.

Loan officers in different geographic locations with the support of the Company’s credit department personnel review and reassign loan grades based on their detailed knowledge of individual borrowers and their judgment of the impact on such borrowers resulting from changing conditions in their respective regions. Factors considered in assigning loan grades include borrower-specific information related to expected future cash flows and operating results, collateral values, geographic location, financial condition and performance, payment status, and other information. The Company’s policy is that, at least annually, updated financial information be obtained from commercial borrowers associated with pass grade loans and additional analysis performed. On a quarterly basis, the Company’s centralized credit department reviews all criticized commercial loans and commercial real estate loans greater than $1 million to determine the appropriateness of the assigned loan grade, including whether the loan should be reported as accruing or nonaccruing.

The following table summarizes the loan grades applied at June 30, 2021 to the various classes of the Company’s commercial loans and commercial real estate loans by origination year.

	Term Loans by Origination Year												Revolving		Revolving Loans Converted to Term
	2021		2020		2019		2018		2017		Prior		Loans		Loans		Total
	(In thousands)
Commercial, financial, leasing, etc.:
Loan grades:
Pass	$	4,216,125		3,644,107		1,839,760		1,237,622		677,218		1,853,234		10,188,593		15,191	$	23,671,850
Criticized accrual		261,644		229,670		116,985		104,301		54,823		102,328		522,570		15,080		1,407,401
Criticized nonaccrual		5,852		22,829		40,502		56,392		20,793		46,805		130,982		5,885		330,040
Total commercial, financial, leasing, etc.	$	4,483,621		3,896,606		1,997,247		1,398,315		752,834		2,002,367		10,842,145		36,156	$	25,409,291

Real estate:
Commercial:
Loan grades:
Pass	$	1,425,509		2,938,763		4,269,700		2,874,138		2,339,451		6,684,419		838,766		—	$	21,370,746
Criticized accrual		13,820		541,484		751,325		977,841		411,494		2,118,127		70,627		—		4,884,718
Criticized nonaccrual		7,685		142,780		141,018		54,288		147,212		579,425		9,138		—		1,081,546
Total commercial real estate	$	1,447,014		3,623,027		5,162,043		3,906,267		2,898,157		9,381,971		918,531		—	$	27,337,010

Residential builder and developer:
Loan grades:
Pass	$	404,742		288,442		153,198		56,920		7,044		17,880		227,386		—	$	1,155,612
Criticized accrual		1,159		2,669		107,817		3,954		630		1,810		1,488		—		119,527
Criticized nonaccrual		—		—		518		10,683		—		575		2,776		—		14,552
Total residential builder and developer	$	405,901		291,111		261,533		71,557		7,674		20,265		231,650		—	$	1,289,691

Other commercial construction:
Loan grades:
Pass	$	369,948		1,618,519		2,725,119		1,455,655		359,053		438,989		60,473		—	$	7,027,756
Criticized accrual		1,408		32,042		555,208		635,998		414,394		131,510		—		—		1,770,560
Criticized nonaccrual		—		—		77,173		13,348		16,322		23,255		3,660		—		133,758
Total other commercial construction	$	371,356		1,650,561		3,357,500		2,105,001		789,769		593,754		64,133		—	$	8,932,074

Increases to criticized loans as compared with December 31, 2020 were predominantly attributable to effects of the COVID-19 pandemic and the related re-grading of loans.

The Company considers repayment performance a significant indicator of credit quality for its residential real estate loan and consumer loan portfolios. A summary of loans in accrual and nonaccrual status at June 30, 2021 for the various classes of the Company’s residential real estate loans and consumer loans by origination year follows.

	Term Loans by Origination Year												Revolving		Revolving Loans Converted to Term
	2021		2020		2019		2018		2017		Prior		Loans		Loans		Total
	(In thousands)
Residential:
Current	$	1,430,194		1,806,964		1,256,245		553,846		1,429,854		7,163,761		52,948		—	$	13,693,812
30-89 days past due		8,415		7,020		3,224		4,072		22,795		139,584		—		—		185,110
Accruing loans past due 90 days or more		—		104,571		29,588		40,820		242,802		608,668		—		—		1,026,449
Nonaccrual		751		22,305		10,345		5,407		4,019		329,033		284		—		372,144
Total residential	$	1,439,360		1,940,860		1,299,402		604,145		1,699,470		8,241,046		53,232		—	$	15,277,515

Residential - limited documentation:
Current	$	—		—		—		—		—		1,277,064		—		—	$	1,277,064
30-89 days past due		—		—		—		—		—		13,689		—		—		13,689
Accruing loans past due 90 days or more		—		—		—		—		—		—		—		—		—
Nonaccrual		—		—		—		—		—		136,683		—		—		136,683
Total residential - limited documentation	$	—		—		—		—		—		1,427,436		—		—	$	1,427,436

Consumer:
Home equity lines and loans:
Current	$	270		918		3,367		2,118		2,204		46,330		2,405,415		1,152,169	$	3,612,791
30-89 days past due		—		—		74		—		—		804		—		15,165		16,043
Accruing loans past due 90 days or more		—		—		—		—		—		—		—		—		—
Nonaccrual		—		—		—		—		—		6,198		865		69,648		76,711
Total home equity lines and loans	$	270		918		3,441		2,118		2,204		53,332		2,406,280		1,236,982	$	3,705,545

	Term Loans by Origination Year												Revolving		Revolving Loans Converted to Term
	2021		2020		2019		2018		2017		Prior		Loans		Loans		Total
	(In thousands)
Recreational finance:
Current	$	1,703,496		2,438,212		1,498,033		763,757		536,566		767,710		—		—	$	7,707,774
30-89 days past due		1,340		4,877		6,218		3,735		3,107		4,366		—		—		23,643
Accruing loans past due 90 days or more		—		—		—		—		—		—		—		—		—
Nonaccrual		289		2,234		3,686		4,202		3,319		9,546		—		—		23,276
Total recreational finance	$	1,705,125		2,445,323		1,507,937		771,694		542,992		781,622		—		—	$	7,754,693

Automobile:
Current	$	1,271,916		1,359,941		873,543		472,973		314,078		137,122		—		—	$	4,429,573
30-89 days past due		2,062		4,653		7,255		6,592		5,869		4,090		—		—		30,521
Accruing loans past due 90 days or more		—		—		—		—		—		—		—		—		—
Nonaccrual		630		1,826		6,119		8,150		7,928		6,437		—		—		31,090
Total automobile	$	1,274,608		1,366,420		886,917		487,715		327,875		147,649		—		—	$	4,491,184

Other:
Current	$	118,343		127,772		103,718		37,304		23,510		27,345		988,950		1,582	$	1,428,524
30-89 days past due		1,814		462		668		328		99		458		10,929		399		15,157
Accruing loans past due 90 days or more		—		—		—		—		—		335		2,720		—		3,055
Nonaccrual		1,446		188		296		190		119		213		39,724		81		42,257
Total other	$	121,603		128,422		104,682		37,822		23,728		28,351		1,042,323		2,062	$	1,488,993

Total loans and leases at June 30, 2021	$	11,248,858		15,343,248		14,580,702		9,384,634		7,044,703		22,677,793		15,558,294		1,275,200	$	97,113,432

The following table summarizes the loan grades applied at December 31, 2020 to the various classes of the Company’s commercial loans and commercial real estate loans by origination year.

	Term Loans by Origination Year												Revolving		Revolving Loans Converted to Term
	2020		2019		2018		2017		2016		Prior		Loans		Loans		Total
	(In thousands)
Commercial, financial, leasing, etc.:
Loan grades:
Pass	$	7,732,728		2,277,233		1,505,486		930,834		719,796		1,387,695		11,352,416		21,286	$	25,927,474
Criticized accrual		388,326		84,358		113,940		41,587		39,930		73,401		584,751		13,970		1,340,263
Criticized nonaccrual		7,720		27,309		56,227		16,808		19,681		45,471		125,893		7,718		306,827
Total commercial, financial, leasing, etc.	$	8,128,774		2,388,900		1,675,653		989,229		779,407		1,506,567		12,063,060		42,974	$	27,574,564

Real estate:
Commercial:
Loan grades:
Pass	$	3,353,450		4,681,834		3,299,095		2,628,061		2,746,165		5,698,834		875,348		—	$	23,282,787
Criticized accrual		526,037		400,154		579,507		290,885		568,144		1,212,672		44,260		—		3,621,659
Criticized nonaccrual		26,876		121,899		47,144		99,293		197,319		248,949		34,414		—		775,894
Total commercial real estate	$	3,906,363		5,203,887		3,925,746		3,018,239		3,511,628		7,160,455		954,022		—	$	27,680,340

Residential builder and developer:
Loan grades:
Pass	$	506,295		223,880		109,453		15,048		10,976		11,320		236,943		—	$	1,113,915
Criticized accrual		3,690		106,847		14,836		3,421		—		1,885		4,050		—		134,729
Criticized nonaccrual		—		518		—		—		—		576		—		—		1,094
Total residential builder and developer	$	509,985		331,245		124,289		18,469		10,976		13,781		240,993		—	$	1,249,738

Other commercial construction:
Loan grades:
Pass	$	1,050,258		2,998,921		2,048,063		945,339		233,127		294,030		74,611		—	$	7,644,349
Criticized accrual		37,192		148,492		381,091		225,949		144,665		12,034		—		—		949,423
Criticized nonaccrual		335		65,592		13,522		4,213		12,097		12,873		5,407		—		114,039
Total other commercial construction	$	1,087,785		3,213,005		2,442,676		1,175,501		389,889		318,937		80,018		—	$	8,707,811

A summary of loans in accrual and nonaccrual status at December 31, 2020 for the various classes of the Company’s residential real estate loans and consumer loans by origination year follows.

	Term Loans by Origination Year												Revolving		Revolving Loans Converted to Term
	2020		2019		2018		2017		2016		Prior		Loans		Loans		Total
	(In thousands)
Residential:
Current	$	2,722,862		1,416,259		618,736		1,318,094		718,235		6,898,756		71,894		—	$	13,764,836
30-89 days past due		13,496		7,781		7,258		13,477		7,947		150,447		—		—		200,406
Accruing loans past due 90 days or more		579		15,234		38,145		212,818		45,804		480,308		—		—		792,888
Nonaccrual		3,133		14,439		5,183		6,408		2,900		333,466		200		—		365,729
Total residential	$	2,740,070		1,453,713		669,322		1,550,797		774,886		7,862,977		72,094		—	$	15,123,859

Residential - limited documentation:
Current	$	—		—		—		—		—		1,462,277		—		—	$	1,462,277
30-89 days past due		—		—		—		—		—		19,687		—		—		19,687
Accruing loans past due 90 days or more		—		—		—		—		—		—		—		—		—
Nonaccrual		—		—		—		—		—		147,170		—		—		147,170
Total residential - limited documentation	$	—		—		—		—		—		1,629,134		—		—	$	1,629,134

Consumer:
Home equity lines and loans:
Current	$	773		3,983		1,591		2,016		162		51,554		2,569,621		1,252,185	$	3,881,885
30-89 days past due		—		—		—		—		—		1,148		939		22,242		24,329
Accruing loans past due 90 days or more		—		—		—		—		—		—		—		—		—
Nonaccrual		—		—		—		—		—		6,148		5,752		67,492		79,392
Total home equity lines and loans	$	773		3,983		1,591		2,016		162		58,850		2,576,312		1,341,919	$	3,985,606

	Term Loans by Origination Year												Revolving		Revolving Loans Converted to Term
	2020		2019		2018		2017		2016		Prior		Loans		Loans		Total
	(In thousands)
Recreational finance:
Current	$	2,796,359		1,751,766		907,595		630,151		352,414		564,358		—		—	$	7,002,643
30-89 days past due		9,548		11,255		8,519		6,638		2,938		8,263		—		—		47,161
Accruing loans past due 90 days or more		—		—		—		—		—		—		—		—		—
Nonaccrual		1,854		3,883		4,072		4,194		2,733		8,783		—		—		25,519
Total recreational finance	$	2,807,761		1,766,904		920,186		640,983		358,085		581,404		—		—	$	7,075,323
Automobile:
Current	$	1,595,636		1,106,782		629,338		440,604		171,017		63,972		—		—	$	4,007,349
30-89 days past due		6,461		14,140		12,542		12,899		6,373		3,083		—		—		55,498
Accruing loans past due 90 days or more		—		—		—		—		—		—		—		—		—
Nonaccrual		1,615		7,144		10,788		10,061		5,991		3,805		—		—		39,404
Total automobile	$	1,603,712		1,128,066		652,668		463,564		183,381		70,860		—		—	$	4,102,251

Other:
Current	$	160,424		137,617		53,702		32,556		4,526		28,970		927,217		1,856	$	1,346,868
30-89 days past due		1,879		1,130		577		2,301		42		557		10,594		481		17,561
Accruing loans past due 90 days or more		—		—		—		—		—		374		4,207		—		4,581
Nonaccrual		1,493		492		339		183		31		501		35,044		148		38,231
Total other	$	163,796		139,239		54,618		35,040		4,599		30,402		977,062		2,485	$	1,407,241

Total loans and leases at December 31, 2020	$	20,949,019		15,628,942		10,466,749		7,893,838		6,013,013		19,233,367		16,963,561		1,387,378	$	98,535,867

For purposes of determining the level of the allowance for credit losses, the Company evaluates its loan and lease portfolio by type. Changes in the allowance for credit losses for the three months ended June 30, 2021 were as follows:

Changes in the allowance for credit losses for the three months ended June 30, 2020 were as follows:

Changes in the allowance for credit losses for the six months ended June 30, 2021 were as follows:

Changes in the allowance for credit losses for the six months ended June 30, 2020 were as follows:

	Commercial, Financial,			Real Estate
	Leasing, etc.			Commercial			Residential			Consumer			Unallocated			Total
	(In thousands)

Beginning balance	$	366,094			322,201			56,033			229,118			77,625		$	1,051,071
Adoption of new accounting standard		(61,474	)		23,656			53,896			194,004			(77,625	)		132,457
Provision for credit losses		135,994			247,756			12,141			179,109			—			575,000
Net charge-offs
Charge-offs		(48,991	)		(18,744	)		(6,711	)		(84,655	)		—			(159,101	)
Recoveries		6,634			1,452			3,562			27,161			—			38,809
Net charge-offs		(42,357	)		(17,292	)		(3,149	)		(57,494	)		—			(120,292	)
Ending balance	$	398,257			576,321			118,921			544,737			—		$	1,638,236

Despite the allocation in the preceding tables, the allowance for credit losses is general in nature and is available to absorb losses from any loan or lease type. In establishing the allowance for credit losses, the Company estimates losses attributable to specific troubled credits identified through both normal and targeted credit review processes and also estimates losses for loans and leases with similar risk characteristics on a collective basis. The amounts of specific loss components in the Company’s loan and lease portfolios are determined through a loan-by-loan analysis of larger balance commercial loans and commercial real estate loans that are in nonaccrual status. Such loss estimates are typically based on expected future cash flows, collateral values and other factors that may impact the borrower’s ability to pay. To the extent that those loans are collateral-dependent, they are evaluated based on the fair value of the loan’s collateral as estimated at or near the financial statement date. As the quality of a loan deteriorates to the point of classifying the loan as “criticized,” the process of obtaining updated collateral valuation information is usually initiated, unless it is not considered warranted given factors such as the relative size of the loan, the characteristics of the collateral or the age of the last valuation. In those cases where current appraisals may not yet be available, prior appraisals are utilized with adjustments, as deemed necessary, for estimates of subsequent declines in values as determined by line of business and/or loan workout personnel. Those adjustments are reviewed and assessed for reasonableness by the Company’s credit department. Accordingly, for real estate collateral securing larger nonaccrual commercial loans and commercial real estate loans, estimated collateral values are based on current appraisals and estimates of value. For non-real estate loans, collateral is assigned a discounted estimated liquidation value and, depending on the nature of the collateral, is verified through field exams or other procedures. In assessing collateral, real estate and non-real estate values are reduced by an estimate of selling costs.

For residential real estate loans, including home equity loans and lines of credit, the excess of the loan balance over the net realizable value of the property collateralizing the loan is charged-off when the loan becomes 150 days delinquent. That charge-off is based on recent indications of value from external parties that are generally obtained shortly after a loan becomes nonaccrual. Loans to consumers that file for bankruptcy are generally charged-off to estimated net collateral value shortly after the Company is notified of such filings. When evaluating individual home equity loans and lines of credit for charge off and for purposes of estimating losses in determining the allowance for credit losses, the Company gives consideration to the required repayment of any first lien positions related to collateral property. Modified loans, including smaller balance homogenous loans, that are considered to be troubled debt restructurings are evaluated for impairment giving consideration to the impact of the modified loan terms on the present value of the loan’s expected cash flows.

Information with respect to loans and leases that were considered nonaccrual at the beginning and end of the reporting period and the interest income recognized on such loans for the three-month and six-month periods ended June 30, 2021 and 2020 follows.

	June 30, 2021						March 31, 2021		January 1, 2021		Three Months Ended June 30, 2021		Six Months Ended June 30, 2021
	Amortized Cost with Allowance		Amortized Cost without Allowance		Total		Amortized Cost		Amortized Cost		Interest Income Recognized		Interest Income Recognized
	(In thousands)

Commercial, financial, leasing, etc.	$	210,294	$	119,746	$	330,040	$	295,069	$	306,827	$	2,930	$	6,015
Real estate:
Commercial		366,166		715,380		1,081,546		824,079		775,894		604		2,262
Residential builder and developer		1,093		13,459		14,552		1,224		1,094		—		33
Other commercial construction		20,717		113,041		133,758		126,225		114,039		274		315
Residential		191,965		180,179		372,144		385,508		365,729		6,296		10,794
Residential — limited documentation		85,683		51,000		136,683		143,069		147,170		157		236
Consumer:
Home equity lines and loans		38,860		37,851		76,711		79,188		79,392		993		1,945
Recreational finance		16,620		6,656		23,276		27,218		25,519		159		314
Automobile		27,609		3,481		31,090		38,219		39,404		48		97
Other		42,096		161		42,257		37,307		38,231		143		323
Total	$	1,001,103	$	1,240,954	$	2,242,057	$	1,957,106	$	1,893,299	$	11,604	$	22,334

	June 30, 2020						March 31, 2020		January 1, 2020		Three Months Ended June 30, 2020		Six Months Ended June 31, 2020
	Amortized Cost with Allowance		Amortized Cost without Allowance		Total		Amortized Cost		Amortized Cost		Interest Income Recognized		Interest Income Recognized
	(In thousands)

Commercial, financial, leasing, etc.	$	138,556	$	146,098	$	284,654	$	286,647	$	346,743	$	1,298	$	3,036
Real estate:
Commercial		57,675		114,813		172,488		188,469		173,796		4,697		5,789
Residential builder and developer		1,748		—		1,748		3,204		4,708		11		59
Other commercial construction		42,969		42,457		85,426		34,935		35,881		5,716		6,577
Residential		80,772		226,135		306,907		293,638		322,504		5,029		11,848
Residential — limited documentation		26,460		92,235		118,695		119,317		114,667		256		457
Consumer:
Home equity lines and loans		38,890		38,204		77,094		63,071		65,039		760		2,219
Recreational finance		16,264		7,888		24,152		13,405		14,308		154		306
Automobile		35,510		7,226		42,736		19,251		21,293		45		92
Other		7,747		35,003		42,750		39,811		35,394		161		315
Total	$	446,591	$	710,059	$	1,156,650	$	1,061,748	$	1,134,333	$	18,127	$	30,698

In determining the allowance for credit losses, accruing loans with similar risk characteristics are generally evaluated collectively. The Company utilizes statistically developed models to project principal balances over the remaining contractual lives of the loan portfolios and to determine estimated credit losses through a reasonable and supportable forecast period. Individual loan credit quality indicators including loan grade and borrower repayment performance inform the models, which have been statistically developed based on historical correlations of credit losses with prevailing economic metrics, including unemployment, gross domestic product and real estate prices. Model forecasts may be adjusted for inherent limitations or biases that have been identified through independent validation and back-testing of model performance to actual realized results. At both June 30, 2021 and December 31, 2020, the Company utilized a reasonable and supportable forecast period of two years. Subsequent to this forecast period the Company reverted, ratably over a one-year period, to historical loss experience to inform its estimate of losses for the remaining contractual life of each portfolio. Changes in the amount of the allowance for credit losses reflect the outcome of the procedures described herein, including the impact of changes in macroeconomic forecasts as compared with previous forecasts, as well as the impact of portfolio concentrations, changes in underwriting practices, product expansions into new markets, imprecision in economic forecasts and other risk factors that might influence the loss estimation process.

The Company’s reserve for off-balance sheet credit exposures was not material at June 30, 2021 and December 31, 2020.

During the normal course of business, the Company modifies loans to maximize recovery efforts. If the borrower is experiencing financial difficulty and a concession is granted, the Company considers such modifications as troubled debt restructurings and classifies those loans as either nonaccrual loans or renegotiated loans. The types of concessions that the Company grants typically include principal deferrals and interest rate concessions, but may also include other types of concessions.

The table that follows summarizes the Company’s loan modification activities that were considered troubled debt restructurings for the three-month and six-month periods ended June 30, 2021 and 2020:

					Post-modification (a)
	Number		Pre- modification Recorded Investment		Principal Deferral		Interest Rate Reduction		Other		Combination of Concession Types		Total
Three Months Ended June 30, 2021	(Dollars in thousands)

Commercial, financial, leasing, etc.		89	$	70,749	$	11,439	$	—	$	222	$	58,787	$	70,448
Real estate:
Commercial		35		143,141		7,370		—		28,356		106,435		142,161
Other commercial construction		3		542		532		—		—		—		532
Residential		117		34,041		29,573		—		—		4,290		33,863
Residential — limited documentation		3		405		405		—		—		—		405
Consumer:
Home equity lines and loans		16		1,970		1,970		—		—		—		1,970
Recreational finance		34		1,119		1,119		—		—		—		1,119
Automobile		94		1,502		1,502		—		—		—		1,502
Other		101		836		836		—		—		—		836
Total		492	$	254,305	$	54,746	$	—	$	28,578	$	169,512	$	252,836


Three Months Ended June 30, 2020

Commercial, financial, leasing, etc.		135	$	55,136	$	17,551	$	—	$	31,605	$	5,514	$	54,670
Real estate:
Commercial		46		41,872		10,511		333		4,800		16,348		31,992
Residential builder and developer		1		91		—		—		—		90		90
Residential		25		8,872		3,101		—		—		6,533		9,634
Consumer:
Home equity lines and loans		120		7,571		147		—		—		7,437		7,584
Recreational finance		271		10,795		10,795		—		—		—		10,795
Automobile		1,461		26,352		26,352		—		—		—		26,352
Other		335		2,183		682		—		—		1,501		2,183
Total		2,394	$	152,872	$	69,139	$	333	$	36,405	$	37,423	$	143,300

					Post-modification (a)
	Number		Pre- modification Recorded Investment		Principal Deferral		Interest Rate Reduction		Other		Combination of Concession Types		Total
Six Months Ended June 30, 2021	(Dollars in thousands)

Commercial, financial, leasing, etc.		182	$	124,482	$	36,092	$	—	$	222	$	87,291	$	123,605
Real estate:
Commercial		68		170,011		18,530		—		30,570		118,857		167,957
Other commercial construction		3		542		532		—		—		—		532
Residential		240		73,624		68,130		—		—		5,407		73,537
Residential — limited documentation		13		1,521		1,464		—		—		—		1,464
Consumer:
Home equity lines and loans		42		3,685		3,456		—		—		174		3,630
Recreational finance		106		3,331		3,331		—		—		—		3,331
Automobile		370		6,471		6,457		—		—		14		6,471
Other		323		2,270		2,270		—		—		—		2,270
Total		1,347	$	385,937	$	140,262	$	—	$	30,792	$	211,743	$	382,797

Six Months Ended June 30, 2020

Commercial, financial, leasing, etc.		167	$	67,828	$	22,617	$	—	$	31,605	$	12,501	$	66,723
Real estate:
Commercial		56		81,514		11,866		333		4,800		52,316		69,315
Residential builder and developer		1		91		—		—		—		90		90
Residential		52		19,050		6,348		—		—		15,510		21,858
Residential — limited documentation		9		2,980		2,667		—		—		1,232		3,899
Consumer:
Home equity lines and loans		126		8,309		559		—		—		7,771		8,330
Recreational finance		274		10,885		10,885		—		—		—		10,885
Automobile		1,470		26,534		26,534		—		—		—		26,534
Other		335		2,183		682		—		—		1,501		2,183
Total		2,490	$	219,374	$	82,158	$	333	$	36,405	$	90,921	$	209,817

Troubled debt restructurings are evaluated for impairment giving consideration to the impact of the modified loan terms on the present value of the loan’s expected cash flows. Impairment of troubled debt restructurings that have subsequently defaulted may also be measured based on the loan’s observable market price or the fair value of collateral if the loan is collateral-dependent. Charge-offs may also be recognized on troubled debt restructurings that have subsequently defaulted. Loans that were modified as troubled debt restructurings during the twelve months ended June 30, 2021 and 2020 and for which there was a subsequent payment default during the six-month periods ended June 30, 2021 and 2020, respectively, were not material.

The amount of foreclosed residential real estate property held by the Company was $23 million and $28 million at June 30, 2021 and December 31, 2020, respectively. There were $188 million and $214 million at June 30, 2021 and December 31, 2020, respectively, of loans secured by residential real estate that were in the process of foreclosure. Of all loans in the process of foreclosure at June 30, 2021, approximately 39% were government guaranteed.