Allowance for Credit Losses (Tables)

9 Months Ended

Sep. 30, 2023

Allowance for Credit Losses

Schedule of activity in the allowance by class of loans and lease

	Three Months Ended September 30, 2023
	Commercial Lending								Residential Lending
	Commercial		Commercial								Home
	and		Real				Lease		Residential		Equity
(dollars in thousands)	Industrial		Estate		Construction		Financing		Mortgage		Line		Consumer		Total
Allowance for credit losses:
Balance at beginning of period	$	13,810	$	39,887	$	9,871	$	1,447	$	32,803	$	11,806	$	38,957	$	148,581
Charge-offs		(784)		—		—		—		—		—		(3,665)		(4,449)
Recoveries		2,637		—		—		—		53		303		1,746		4,739
Provision		(1,963)		3,911		333		263		4,143		(682)		(81)		5,924
Balance at end of period	$	13,700	$	43,798	$	10,204	$	1,710	$	36,999	$	11,427	$	36,957	$	154,795

	Nine Months Ended September 30, 2023
	Commercial Lending								Residential Lending
	Commercial		Commercial								Home
	and		Real				Lease		Residential		Equity
(dollars in thousands)	Industrial		Estate		Construction		Financing		Mortgage		Line		Consumer		Total
Allowance for credit losses:
Balance at beginning of period	$	14,564	$	43,810	$	5,843	$	1,551	$	35,175	$	8,296	$	34,661	$	143,900
Charge-offs		(2,572)		—		—		—		(122)		(272)		(12,963)		(15,929)
Recoveries		3,175		—		—		—		110		539		5,640		9,464
Provision		(1,467)		(12)		4,361		159		1,836		2,864		9,619		17,360
Balance at end of period	$	13,700		43,798	$	10,204	$	1,710	$	36,999	$	11,427	$	36,957	$	154,795

	Three Months Ended September 30, 2022
	Commercial Lending								Residential Lending
	Commercial		Commercial								Home
	and		Real				Lease		Residential		Equity
(dollars in thousands)	Industrial		Estate		Construction		Financing		Mortgage		Line		Consumer		Total
Allowance for credit losses:
Balance at beginning of period	$	15,924	$	44,726	$	5,367	$	1,398	$	33,635	$	4,734	$	43,158	$	148,942
Charge-offs		(328)		(750)		—		—		(1)		—		(3,986)		(5,065)
Recoveries		240		—		—		—		37		356		1,653		2,286
Provision		(703)		416		(643)		235		248		164		2,283		2,000
Balance at end of period	$	15,133	$	44,392	$	4,724	$	1,633	$	33,919	$	5,254	$	43,108	$	148,163

	Nine Months Ended September 30, 2022
	Commercial Lending								Residential Lending
	Commercial		Commercial								Home
	and		Real				Lease		Residential		Equity
(dollars in thousands)	Industrial		Estate		Construction		Financing		Mortgage		Line		Consumer		Total
Allowance for credit losses:
Balance at beginning of period	$	20,080	$	42,951	$	9,773	$	1,659	$	34,364	$	5,642	$	42,793	$	157,262
Charge-offs		(1,277)		(750)		—		—		(1)		(1,163)		(11,754)		(14,945)
Recoveries		594		14		—		60		245		575		5,741		7,229
Provision		(4,264)		2,177		(5,049)		(86)		(689)		200		6,328		(1,383)
Balance at end of period	$	15,133	$	44,392	$	4,724	$	1,633	$	33,919	$	5,254	$	43,108	$	148,163

Schedule of activity in the Liability for Credit Losses for Off-Balance-Sheet Financial Instruments

	Three Months Ended September 30, 2023
	Commercial Lending								Residential Lending
	Commercial		Commercial								Home
	and		Real				Lease		Residential		Equity
(dollars in thousands)	Industrial		Estate		Construction		Financing		Mortgage		Line		Consumer		Total
Reserve for unfunded commitments:
Balance at beginning of period	$	6,354	$	1,991	$	9,789	$	—	$	19	$	18,015	$	31	$	36,199
Provision		3,577		(129)		(382)		—		(6)		(1,475)		(9)		1,576
Balance at end of period	$	9,931	$	1,862	$	9,407	$	—	$	13	$	16,540	$	22	$	37,775

	Nine Months Ended September 30, 2023
	Commercial Lending								Residential Lending
	Commercial		Commercial								Home
	and		Real				Lease		Residential		Equity
(dollars in thousands)	Industrial		Estate		Construction		Financing		Mortgage		Line		Consumer		Total
Reserve for unfunded commitments:
Balance at beginning of period	$	7,811	$	2,004	$	7,470	$	—	$	30	$	16,483	$	37	$	33,835
Provision		2,120		(142)		1,937		—		(17)		57		(15)		3,940
Balance at end of period	$	9,931	$	1,862	$	9,407	$	—	$	13	$	16,540	$	22	$	37,775

	Three Months Ended September 30, 2022
	Commercial Lending								Residential Lending
	Commercial		Commercial								Home
	and		Real				Lease		Residential		Equity
(dollars in thousands)	Industrial		Estate		Construction		Financing		Mortgage		Line		Consumer		Total
Reserve for unfunded commitments:
Balance at beginning of period	$	7,640	$	3,750	$	6,084	$	—	$	32	$	11,423	$	29	$	28,958
Provision		478		(1,397)		630		—		(4)		1,473		3		1,183
Balance at end of period	$	8,118	$	2,353	$	6,714	$	—	$	28	$	12,896	$	32	$	30,141

	Nine Months Ended September 30, 2022
	Commercial Lending								Residential Lending
	Commercial		Commercial								Home
	and		Real				Lease		Residential		Equity
(dollars in thousands)	Industrial		Estate		Construction		Financing		Mortgage		Line		Consumer		Total
Reserve for unfunded commitments:
Balance at beginning of period	$	8,615	$	2,114	$	8,963	$	—	$	15	$	10,546	$	69	$	30,322
Provision		(497)		239		(2,249)		—		13		2,350		(37)		(181)
Balance at end of period	$	8,118	$	2,353	$	6,714	$	—	$	28	$	12,896	$	32	$	30,141

Schedule of amortized cost basis by year of origination and credit quality indicator

The amortized cost basis by year of origination and credit quality indicator of the Company’s loans and leases as of September 30, 2023 was as follows:

															Revolving
															Loans
															Converted
	Term Loans												Revolving		to Term
	Amortized Cost Basis by Origination Year												Loans		Loans
													Amortized		Amortized
(dollars in thousands)	2023		2022		2021		2020		2019		Prior		Cost Basis		Cost Basis		Total
Commercial Lending
Commercial and Industrial
Risk rating:
Pass	$	55,062	$	294,558	$	368,460	$	35,603	$	150,195	$	147,197	$	906,094	$	3,427	$	1,960,596
Special Mention		1		31,427		95		730		1,125		1,569		2,677		87		37,711
Substandard		217		532		245		847		1,839		1,034		13,947		—		18,661
Other (1)		13,438		12,424		5,575		2,856		2,226		1,513		46,442		—		84,474
Total Commercial and Industrial		68,718		338,941		374,375		40,036		155,385		151,313		969,160		3,514		2,101,442
Current period gross charge-offs	$	130	$	69	$	74	$	28	$	108	$	2,163	$	—	$	—	$	2,572
Commercial Real Estate
Risk rating:
Pass		288,996		881,117		665,048		329,663		559,287		1,508,430		60,613		—		4,293,154
Special Mention		2,322		7,643		41,304		543		6,935		13,039		12,483		—		84,269
Substandard		—		5,110		2,004		170		—		2,599		300		—		10,183
Other (1)		—		—		—		—		—		145		—		—		145
Total Commercial Real Estate		291,318		893,870		708,356		330,376		566,222		1,524,213		73,396		—		4,387,751
Current period gross charge-offs		—		—		—		—		—		—		—		—		—
Construction
Risk rating:
Pass		129,160		209,227		335,433		59,164		64,168		28,916		3,826		—		829,894
Special Mention		—		—		—		—		197		669		—		—		866
Other (1)		10,194		24,825		10,313		2,260		2,115		3,932		713		—		54,352
Total Construction		139,354		234,052		345,746		61,424		66,480		33,517		4,539		—		885,112
Current period gross charge-offs		—		—		—		—		—		—		—		—		—
Lease Financing
Risk rating:
Pass		83,255		88,367		19,869		35,583		34,828		69,043		—		—		330,945
Special Mention		—		—		341		38		—		—		—		—		379
Substandard		747		440		—		—		4		—		—		—		1,191
Total Lease Financing		84,002		88,807		20,210		35,621		34,832		69,043		—		—		332,515
Current period gross charge-offs		—		—		—		—		—		—		—		—		—
Total Commercial Lending	$	583,392	$	1,555,670	$	1,448,687	$	467,457	$	822,919	$	1,778,086	$	1,047,095	$	3,514	$	7,706,820
Current period gross charge-offs	$	130	$	69	$	74	$	28	$	108	$	2,163	$	—	$	—	$	2,572

(continued)

															Revolving
															Loans
															Converted
	Term Loans												Revolving		to Term
	Amortized Cost Basis by Origination Year												Loans		Loans
(continued)													Amortized		Amortized
(dollars in thousands)	2023		2022		2021		2020		2019		Prior		Cost Basis		Cost Basis		Total
Residential Lending
Residential Mortgage
FICO:
740 and greater	$	195,053	$	527,072	$	1,018,441	$	536,878	$	231,038	$	1,012,924	$	—	$	—	$	3,521,406
680 - 739		29,006		78,642		116,247		73,209		32,906		131,547		—		—		461,557
620 - 679		2,847		11,153		15,830		10,678		5,705		36,289		—		—		82,502
550 - 619		269		3,343		4,037		2,458		249		11,724		—		—		22,080
Less than 550		—		196		2,362		1,573		50		5,373		—		—		9,554
No Score (3)		5,589		19,402		11,729		6,343		9,757		53,515		—		—		106,335
Other (2)		10,518		17,079		17,682		12,840		8,733		26,171		7,467		—		100,490
Total Residential Mortgage		243,282		656,887		1,186,328		643,979		288,438		1,277,543		7,467		—		4,303,924
Current period gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	122	$	—	$	—	$	122
Home Equity Line
FICO:
740 and greater		—		—		—		—		—		—		961,974		1,503		963,477
680 - 739		—		—		—		—		—		—		148,629		2,382		151,011
620 - 679		—		—		—		—		—		—		34,333		1,326		35,659
550 - 619		—		—		—		—		—		—		9,099		948		10,047
Less than 550		—		—		—		—		—		—		5,257		264		5,521
No Score (3)		—		—		—		—		—		—		1,673		—		1,673
Total Home Equity Line		—		—		—		—		—		—		1,160,965		6,423		1,167,388
Current period gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	254	$	18	$	272
Total Residential Lending	$	243,282	$	656,887	$	1,186,328	$	643,979	$	288,438	$	1,277,543	$	1,168,432	$	6,423	$	5,471,312
Current period gross charge-offs	$	—	$	—	$	—	$	—	$	—	$	122	$	254	$	18	$	394
Consumer Lending
FICO:
740 and greater		85,839		139,753		84,741		39,390		27,790		13,589		116,342		153		507,597
680 - 739		60,184		79,628		43,948		20,531		16,192		8,577		74,428		416		303,904
620 - 679		21,797		32,632		18,094		8,650		9,214		6,191		33,543		892		131,013
550 - 619		3,745		10,422		7,898		4,953		5,597		4,069		12,456		684		49,824
Less than 550		774		5,629		4,519		3,175		3,048		2,459		4,567		560		24,731
No Score (3)		1,455		297		—		—		5		13		41,852		150		43,772
Other (2)		—		1,188		1,007		340		1,086		1		89,740		—		93,362
Total Consumer Lending	$	173,794	$	269,549	$	160,207	$	77,039	$	62,932	$	34,899	$	372,928	$	2,855	$	1,154,203
Current period gross charge-offs	$	152	$	1,710	$	1,723	$	880	$	1,500	$	1,995	$	4,541	$	462	$	12,963
Total Loans and Leases	$	1,000,468	$	2,482,106	$	2,795,222	$	1,188,475	$	1,174,289	$	3,090,528	$	2,588,455	$	12,792	$	14,332,335
Current period gross charge-offs	$	282	$	1,779	$	1,797	$	908	$	1,608	$	4,280	$	4,795	$	480	$	15,929

(1) Other credit quality indicators used for monitoring purposes are primarily FICO scores. The majority of the loans in this population were originated to borrowers with a prime FICO score.

(2) Other credit quality indicators used for monitoring purposes are primarily internal risk ratings. The majority of the loans in this population were graded with a “Pass” rating.

(3) No FICO scores are primarily related to loans and leases extended to non-residents. Loans and leases of this nature are primarily secured by collateral and/or are closely monitored for performance.

The amortized cost basis by year of origination and credit quality indicator of the Company’s loans and leases as of December 31, 2022 was as follows:

															Revolving
															Loans
															Converted
	Term Loans												Revolving		to Term
	Amortized Cost Basis by Origination Year												Loans		Loans
													Amortized		Amortized
(dollars in thousands)	2022		2021		2020		2019		2018		Prior		Cost Basis		Cost Basis		Total
Commercial Lending
Commercial and Industrial
Risk rating:
Pass	$	359,881	$	422,567	$	54,656	$	170,222	$	51,476	$	137,257	$	894,384	$	15,715	$	2,106,158
Special Mention		2,059		240		1,371		2,643		184		1,431		22,897		378		31,203
Substandard		625		289		1,117		1,092		668		885		14,733		65		19,474
Other (1)		17,679		7,721		4,329		3,965		1,881		1,167		42,320		—		79,062
Total Commercial and Industrial		380,244		430,817		61,473		177,922		54,209		140,740		974,334		16,158		2,235,897
Commercial Real Estate
Risk rating:
Pass		889,583		695,882		319,838		565,587		395,474		1,173,163		48,081		—		4,087,608
Special Mention		170		—		555		14,878		512		11,398		675		—		28,188
Substandard		—		—		173		—		1,704		14,485		—		—		16,362
Other (1)		—		—		—		—		—		151		—		—		151
Total Commercial Real Estate		889,753		695,882		320,566		580,465		397,690		1,199,197		48,756		—		4,132,309
Construction
Risk rating:
Pass		124,464		261,536		96,423		97,000		88,973		84,704		25,957		—		779,057
Special Mention		—		—		—		221		—		—		—		—		221
Substandard		—		—		—		—		21		490		—		—		511
Other (1)		29,694		21,339		4,686		2,201		3,784		2,196		954		—		64,854
Total Construction		154,158		282,875		101,109		99,422		92,778		87,390		26,911		—		844,643
Lease Financing
Risk rating:
Pass		113,563		24,052		43,497		37,502		6,004		67,687		—		—		292,305
Special Mention		—		411		2,498		1,299		—		—		—		—		4,208
Substandard		—		—		197		12		11		1,357		—		—		1,577
Total Lease Financing		113,563		24,463		46,192		38,813		6,015		69,044		—		—		298,090
Total Commercial Lending	$	1,537,718	$	1,434,037	$	529,340	$	896,622	$	550,692	$	1,496,371	$	1,050,001	$	16,158	$	7,510,939

(continued)

															Revolving
															Loans
															Converted
	Term Loans												Revolving		to Term
	Amortized Cost Basis by Origination Year												Loans		Loans
(continued)													Amortized		Amortized
(dollars in thousands)	2022		2021		2020		2019		2018		Prior		Cost Basis		Cost Basis		Total
Residential Lending
Residential Mortgage
FICO:
740 and greater	$	557,636	$	1,064,444	$	560,463	$	245,241	$	165,258	$	920,100	$	—	$	—	$	3,513,142
680 - 739		73,929		112,672		82,416		40,355		22,126		130,508		—		—		462,006
620 - 679		12,320		13,804		9,881		3,649		3,054		35,441		—		—		78,149
550 - 619		2,455		2,246		1,791		263		601		6,955		—		—		14,311
Less than 550		—		1,321		367		—		966		5,304		—		—		7,958
No Score (3)		22,289		14,671		6,820		10,599		15,921		47,245		—		—		117,545
Other (2)		18,970		18,211		15,287		9,201		9,124		29,128		9,202		554		109,677
Total Residential Mortgage		687,599		1,227,369		677,025		309,308		217,050		1,174,681		9,202		554		4,302,788
Home Equity Line
FICO:
740 and greater		—		—		—		—		—		—		817,123		2,059		819,182
680 - 739		—		—		—		—		—		—		171,117		2,714		173,831
620 - 679		—		—		—		—		—		—		45,368		2,100		47,468
550 - 619		—		—		—		—		—		—		7,485		1,029		8,514
Less than 550		—		—		—		—		—		—		1,151		481		1,632
No Score (3)		—		—		—		—		—		—		4,724		—		4,724
Total Home Equity Line		—		—		—		—		—		—		1,046,968		8,383		1,055,351
Total Residential Lending		687,599		1,227,369		677,025		309,308		217,050		1,174,681		1,056,170		8,937		5,358,139
Consumer Lending
FICO:
740 and greater		200,887		111,047		53,534		43,912		24,951		8,432		125,126		185		568,074
680 - 739		99,787		67,140		37,260		31,751		15,874		7,665		72,101		514		332,092
620 - 679		25,949		29,587		14,226		16,872		9,672		6,488		31,854		937		135,585
550 - 619		3,017		5,475		5,226		8,056		5,396		3,924		11,269		854		43,217
Less than 550		656		1,351		2,286		3,779		1,869		1,593		3,541		443		15,518
No Score (3)		3,205		258		—		51		24		29		38,805		227		42,599
Other (2)		1,615		4,082		353		1,368		—		—		78,430		1		85,849
Total Consumer Lending		335,116		218,940		112,885		105,789		57,786		28,131		361,126		3,161		1,222,934
Total Loans and Leases	$	2,560,433	$	2,880,346	$	1,319,250	$	1,311,719	$	825,528	$	2,699,183	$	2,467,297	$	28,256	$	14,092,012

(1) Other credit quality indicators used for monitoring purposes are primarily FICO scores. The majority of the loans in this population were originated to borrowers with a prime FICO score.

(2) Other credit quality indicators used for monitoring purposes are primarily internal risk ratings. The majority of the loans in this population were graded with a “Pass” rating.

(3) No FICO scores are primarily related to loans and leases extended to non-residents. Loans and leases of this nature are primarily secured by collateral and/or are closely monitored for performance.

Schedule of aging analyses of past due loans and leases

	September 30, 2023
	Past Due												Loans and
					Greater								Leases Past
					Than or								Due 90 Days
	30-59		60-89		Equal to								or More and
	Days		Days		90 Days		Total				Total Loans		Still Accruing
(dollars in thousands)	Past Due		Past Due		Past Due		Past Due		Current		and Leases		Interest
Commercial and industrial	$	3,989	$	673	$	1,277	$	5,939	$	2,095,503	$	2,101,442	$	289
Commercial real estate		—		300		170		470		4,387,281		4,387,751		170
Construction		—		—		—		—		885,112		885,112		—
Lease financing		—		—		—		—		332,515		332,515		—
Residential mortgage		3,239		—		6,575		9,814		4,294,110		4,303,924		1,430
Home equity line		6,741		938		3,320		10,999		1,156,389		1,167,388		—
Consumer		20,327		3,967		1,681		25,975		1,128,228		1,154,203		1,681
Total	$	34,296	$	5,878	$	13,023	$	53,197	$	14,279,138	$	14,332,335	$	3,570

	December 31, 2022
	Past Due												Loans and
					Greater								Leases Past
					Than or								Due 90 Days
	30-59		60-89		Equal to								or More and
	Days		Days		90 Days		Total				Total Loans		Still Accruing
(dollars in thousands)	Past Due		Past Due		Past Due		Past Due		Current		and Leases		Interest
Commercial and industrial	$	2,682	$	769	$	1,441	$	4,892	$	2,231,005	$	2,235,897	$	291
Commercial real estate		4,505		—		727		5,232		4,127,077		4,132,309		—
Construction		109		—		—		109		844,534		844,643		—
Lease financing		—		—		—		—		298,090		298,090		—
Residential mortgage		3,681		1,983		2,572		8,236		4,294,552		4,302,788		58
Home equity line		5,161		1,381		2,072		8,614		1,046,737		1,055,351		—
Consumer		29,927		6,801		2,886		39,614		1,183,320		1,222,934		2,885
Total	$	46,065	$	10,934	$	9,698	$	66,697	$	14,025,315	$	14,092,012	$	3,234

Schedule of amortized cost basis of loans and leases on nonaccrual status

	September 30, 2023
	Nonaccrual
	Loans
	and Leases
	With No		Nonaccrual
	Allowance		Loans
(dollars in thousands)	for Credit Losses		and Leases
Commercial and industrial	$	503	$	988
Residential mortgage		2,674		7,435
Home equity line		596		6,200
Total Nonaccrual Loans and Leases	$	3,773	$	14,623

	December 31, 2022
	Nonaccrual
	Loans
	and Leases
	With No		Nonaccrual
	Allowance		Loans
(dollars in thousands)	for Credit Losses		and Leases
Commercial and industrial	$	665	$	1,215
Commercial real estate		727		727
Residential mortgage		1,560		6,166
Home equity line		596		3,797
Total Nonaccrual Loans and Leases	$	3,548	$	11,905

Schedule of loans modified to borrowers experiencing financial difficulty

		Interest Rate Reduction
		Three Months Ended				Nine Months Ended
		September 30, 2023				September 30, 2023
		Amortized	% of Total Class			Amortized	% of Total Class
(dollars in thousands)		Cost Basis(1)	of Financing Receivable			Cost Basis(1)	of Financing Receivable
Consumer	$	255	0.02	%	$	889	0.08	%
Total	$	255	n/m	%	$	889	0.01	%

n/m – Represents less than 0.01% of total class of financing receivable.

(1) The amortized cost basis reflects all partial paydowns and charge-offs since the modification date and do not include loans modified to borrowers experiencing financial difficulty that have been fully paid off, charged off, or foreclosed upon by the end of the period.

		Term Extension
		Three Months Ended				Nine Months Ended
		September 30, 2023				September 30, 2023
		Amortized	% of Total Class			Amortized	% of Total Class
(dollars in thousands)		Cost Basis(1)	of Financing Receivable			Cost Basis(1)	of Financing Receivable
Commercial and industrial	$	145	0.01	%	$	248	0.01	%
Commercial real estate		—	—			1,214	0.03
Construction		669	0.08			897	0.10
Residential mortgage		—	—			33	n/m
Consumer		17	n/m			130	0.01
Total	$	831	0.01	%	$	2,522	0.02	%

Schedule of financial effect of the modifications made to borrowers experiencing financial difficulty

	Interest Rate Reduction
	Financial Effect
	Three Months Ended September 30, 2023	Nine Months Ended September 30, 2023
Consumer	Reduced weighted-average contractual interest rate by 13.31%.	Reduced weighted-average contractual interest rate by 13.22%.

	Term Extension
	Financial Effect
	Three Months Ended September 30, 2023	Nine Months Ended September 30, 2023
Commercial and industrial	Added a weighted-average 2.6 years to the life of loans.	Added a weighted-average 3.0 years to the life of loans.
Commercial real estate	—	Added a weighted-average 1.0 years to the life of loans.
Construction	Added a weighted-average 1.0 years to the life of loans.	Added a weighted-average 1.4 years to the life of loans.
Residential mortgage	—	Added a weighted-average 5.9 years to the life of loans.
Consumer	Added a weighted-average 2.9 years to the life of loans.	Added a weighted-average 3.6 years to the life of loans.

Tabular disclosure of financing receivables to borrowers experiencing financial difficulty modified within the previous 12 months and for which there was a payment default

	Amortized Cost Basis of Modified Loans That Subsequently Defaulted(1)
	Three Months Ended September 30, 2023		Nine Months Ended September 30, 2023
(dollars in thousands)	Interest Rate Reduction		Interest Rate Reduction
Consumer	$	166	$	186
Total	$	166	$	186

(1) The amortized cost basis reflects all partial paydowns and charge-offs since the modification date and do not include loans modified to borrowers experiencing financial difficulty that have been fully paid off, charged off, or foreclosed upon by the end of the period.

Schedule of aging analyses of loans modified with a borrower experiencing financial difficulty

		September 30, 2023
		Past Due
						Greater Than
						or Equal to
		30-59 Days		60-89 Days		90 Days		Total
(dollars in thousands)		Past Due		Past Due		Past Due		Past Due		Current		Total
Commercial and industrial	$	—	$	—	$	—	$	—	$	248	$	248
Commercial real estate		—		—		—		—		1,214		1,214
Construction		—		—		—		—		897		897
Residential mortgage		—		—		—		—		33		33
Consumer		62		18		18		98		921		1,019
Total	$	62	$	18	$	18	$	98	$	3,313	$	3,411

Schedule of Receivables, Troubled Debt Restructurings by Creditors

	Three Months Ended					Nine Months Ended
	September 30, 2022					September 30, 2022
	Number of	Recorded		Related		Number of	Recorded		Related
(dollars in thousands)	Contracts(1)	Investment(2)		ACL		Contracts(1)	Investment(2)		ACL
Commercial and industrial	2	$	201	$	4	2	$	201	$	4
Residential mortgage	—		—		—	1		252		32
Consumer	50		387		114	234		2,286		424
Total	52	$	588	$	118	237	$	2,739	$	460

(1) The number of contracts does not include TDRs that have been fully paid off, charged off, or foreclosed upon by the end of the period.

(2) The recorded investment balances reflect all partial paydowns and charge-offs since the modification date and do not include TDRs that have been fully paid off, charged off, or foreclosed upon by the end of the period.

Schedule of TDRs that defaulted in period within 12 months of their permanent modification date

	Three Months Ended			Nine Months Ended
	September 30, 2022			September 30, 2022
	Number of	Recorded		Number of	Recorded
(dollars in thousands)	Contracts(1)	Investment(2)		Contracts(1)	Investment(2)
Commercial and industrial	1	$	216	2	$	541
Consumer	123		1,561	219		2,939
Total	124	$	1,777	221	$	3,480

(1) The number of contracts does not include TDRs that have been fully paid off, charged off, or foreclosed upon by the end of the period.

(2) The recorded investment balances reflect all partial paydowns and charge-offs since the modification date and do not include TDRs that have been fully paid off, charged off, or foreclosed upon by the end of the period.