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ALLOWANCE FOR LOAN AND LEASE LOSSES
 6 Months Ended
Jun. 30, 2019
ALLOWANCE FOR LOAN AND LEASE LOSSES  
ALLOWANCE FOR LOAN AND LEASE LOSSES
5. ALLOWANCE FOR LOAN AND LEASE LOSSES
 
The following table presents by class, the activity in the Allowance for the periods indicated:
 
 
 
 
Real Estate
 
 
 
 
 
 
(dollars in thousands)
Commercial,
Financial &
Agricultural
 
Construction
 
Residential Mortgage
 
Home Equity
 
Commercial Mortgage
 
Consumer
 
Leases
 
Total
Three Months Ended June 30, 2019
Beginning balance
$
7,847

 
$
1,299

 
$
12,851

 
$
4,278

 
$
12,036

 
$
8,956

 
$
—

 
$
47,267

Provision (credit) for loan and lease losses
786

 
(578
)
 
144

 
26

 
(393
)
 
1,419

 
—

 
1,404

 
8,633

 
721

 
12,995

 
4,304

 
11,643

 
10,375

 
—

 
48,671

Charge-offs
839

 
—

 
—

 
—

 
—

 
1,459

 
—

 
2,298

Recoveries
315

 
592

 
372

 
9

 
25

 
581

 
—

 
1,894

Net charge-offs (recoveries)
524

 
(592
)
 
(372
)
 
(9
)
 
(25
)
 
878

 
—

 
404

Ending balance
$
8,109

 
$
1,313

 
$
13,367

 
$
4,313

 
$
11,668

 
$
9,497

 
$
—

 
$
48,267

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Three Months Ended June 30, 2018
Beginning balance
$
7,476

 
$
1,714

 
$
14,207

 
$
3,328

 
$
16,186

 
$
6,306

 
$
—

 
$
49,217

Provision (credit) for loan and lease losses
496

 
91

 
24

 
(169
)
 
(1,121
)
 
1,211

 
—

 
532

 
7,972

 
1,805

 
14,231

 
3,159

 
15,065

 
7,517

 
—

 
49,749

Charge-offs
742

 
—

 
—

 
—

 
—

 
1,729

 
—

 
2,471

Recoveries
295

 
6

 
21

 
9

 
29

 
543

 
—

 
903

Net charge-offs (recoveries)
447

 
(6
)
 
(21
)
 
(9
)
 
(29
)
 
1,186

 
—

 
1,568

Ending balance
$
7,525

 
$
1,811

 
$
14,252

 
$
3,168

 
$
15,094

 
$
6,331

 
$
—

 
$
48,181

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

 
 
 
Real Estate
 
 
 
 
 
 
(dollars in thousands)
Commercial,
Financial &
Agricultural
 
Construction
 
Residential Mortgage
 
Home Equity
 
Commercial Mortgage
 
Consumer
 
Leases
 
Total
Six Months Ended June 30, 2019
Beginning balance
$
8,027

 
$
1,202

 
$
14,349

 
$
3,788

 
$
13,358

 
$
7,192

 
$
—

 
$
47,916

Provision (credit) for loan and lease losses
836

 
(487
)
 
(1,376
)
 
507

 
(1,715
)
 
4,922

 
—

 
2,687

 
8,863

 
715

 
12,973

 
4,295

 
11,643

 
12,114

 
—

 
50,603

Charge-offs
1,302

 
—

 
—

 
—

 
—

 
3,710

 
—

 
5,012

Recoveries
548

 
598

 
394

 
18

 
25

 
1,093

 
—

 
2,676

Net charge-offs (recoveries)
754

 
(598
)
 
(394
)
 
(18
)
 
(25
)
 
2,617

 
—

 
2,336

Ending balance
$
8,109

 
$
1,313

 
$
13,367

 
$
4,313

 
$
11,668

 
$
9,497

 
$
—

 
$
48,267

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Six Months Ended June 30, 2018
Beginning balance
$
7,594

 
$
1,835

 
$
14,328

 
$
3,317

 
$
16,801

 
$
6,126

 
$
—

 
$
50,001

Provision (credit) for loan and lease losses
732

 
(1,223
)
 
(123
)
 
(161
)
 
(1,751
)
 
2,847

 
—

 
321

 
8,326

 
612

 
14,205

 
3,156

 
15,050

 
8,973

 
—

 
50,322

Charge-offs
1,240

 
—

 
—

 
—

 
—

 
3,662

 
—

 
4,902

Recoveries
439

 
1,199

 
47

 
12

 
44

 
1,020

 
—

 
2,761

Net charge-offs (recoveries)
801

 
(1,199
)
 
(47
)
 
(12
)
 
(44
)
 
2,642

 
—

 
2,141

Ending balance
$
7,525

 
$
1,811

 
$
14,252

 
$
3,168

 
$
15,094

 
$
6,331

 
$
—

 
$
48,181

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 


In accordance with GAAP, loans held for sale and other real estate assets are not included in our assessment of the Allowance.
 
Our Provision was a debit of $1.4 million and a debit of $2.7 million in the three and six months ended June 30, 2019, respectively, compared to a debit of $0.5 million and a debit of $0.3 million in the three and six months ended June 30, 2018, respectively.