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LOANS AND LEASES (Tables)
 12 Months Ended
Dec. 31, 2022
Receivables [Abstract]  
Schedule of loans and leases, excluding loans held for sale
Loans, excluding loans held for sale, net of ACL as of December 31, 2022 and 2021 consisted of the following:
 
 December 31,
(Dollars in thousands)20222021
Commercial, financial and agricultural:
Small Business Administration Paycheck Protection Program ("SBA PPP")$2,654 $94,850 
Other544,495 530,383 
Real estate:
Construction167,366 123,351 
Residential mortgage1,940,456 1,875,200 
Home equity737,386 635,721 
Commercial mortgage1,364,998 1,222,138 
Consumer798,957 624,115 
Gross loans5,556,312 5,105,758 
Net deferred fees(846)(4,109)
Total loans, net of deferred fees and costs$5,555,466 $5,101,649 
Allowance for credit losses(63,738)(68,097)
Total loans, net of allowance for credit losses$5,491,728 $5,033,552 
Financing Receivable, Purchased With Credit Deterioration
The following table presents loan purchases by class for the periods presented:

(Dollars in thousands)Consumer - UnsecuredConsumer - AutomobileTotal
Year Ended December 31, 2022
Purchases:
Outstanding balance$229,283 $101,500 $330,783 
Purchase (discount) premium(12,119)4,738 (7,381)
Purchase price$217,164 $106,238 $323,402 
Year Ended December 31, 2021
Purchases:
Outstanding balance$199,813 $71,432 $271,245 
Purchase (discount) premium(9,613)5,080 (4,533)
Purchase price$190,200 $76,512 $266,712 
Schedule of balance in the allowance for loan and lease losses and the recorded investment in loans and lease based on the impairment measurement methods, by class
In accordance with ASC 326, a loan is considered collateral-dependent when the borrower is experiencing financial difficulty and repayment is expected to be provided substantially through the operation or sale of the collateral. The following table presents the amortized cost basis of collateral-dependent loans by class, which are individually evaluated to determine expected credit losses, and the related ACL allocated to these loans as of December 31, 2022 and 2021:

December 31, 2022
(Dollars in thousands)Secured by
1-4 Family
Residential
Properties		Secured by
Nonfarm
Nonresidential
Properties		Secured by
Real Estate
and Business
 Assets		TotalAllocated
ACL
Real estate:
Residential mortgage$5,653 $— $— $5,653 $— 
Home equity570 — — 570 — 
Total$6,223 $— $— $6,223 $— 

December 31, 2021
(Dollars in thousands)Secured by
1-4 Family
Residential
Properties		Secured by
Nonfarm
Nonresidential
Properties		Secured by
Real Estate
and Business
 Assets		TotalAllocated
ACL
Real estate:
Residential mortgage$8,391 $— $— $8,391 $— 
Home equity786 — — 786 — 
Total$9,177 $— $— $9,177 $— 
Schedule of aging of the recorded investment in past due loans and leases, by class The following tables present by class, the aging of the recorded investment in past due loans as of December 31, 2022 and 2021:
December 31, 2022
(Dollars in thousands)Accruing
Loans
30 - 59
Days
Past Due		Accruing
Loans
60 - 89
Days
Past Due		Accruing
Loans
90+ 
Days
Past Due		Nonaccrual
Loans		Total
Past Due
and
Nonaccrual		Loans and
Leases Not
Past Due		TotalNonaccrual Loans with No ACL
Commercial, financial and agricultural:
SBA PPP$471 $37 $13 $— $521 $2,034 $2,555 $— 
Other546 131 26 297 1,000 542,947 543,947 — 
Real estate:
Construction— — — — — 166,723 166,723 — 
Residential mortgage303 — 559 3,808 4,670 1,936,329 1,940,999 3,808 
Home equity1,540 — — 570 2,110 737,270 739,380 570 
Commercial mortgage160 — — — 160 1,362,915 1,363,075 — 
Consumer5,173 1,921 1,240 576 8,910 789,877 798,787 — 
Total$8,193 $2,089 $1,838 $5,251 $17,371 $5,538,095 $5,555,466 $4,378 

December 31, 2021
(Dollars in thousands)Accruing
Loans
30 - 59
Days
Past Due		Accruing
Loans
60 - 89
Days
Past Due		Accruing
Loans
90+ 
Days
Past Due		Nonaccrual
Loans		Total
Past Due
and
Nonaccrual		Loans and
Leases Not
Past Due		TotalNonaccrual Loans with No ACL
Commercial, financial and agricultural:
SBA PPP$— $— $— $— $— $91,327 $91,327 $— 
Other970 604 945 183 2,702 527,419 530,121 — 
Real estate:
Construction638 — — — 638 122,229 122,867 — 
Residential mortgage5,315 — — 4,623 9,938 1,866,042 1,875,980 4,623 
Home equity234 — 44 786 1,064 636,185 637,249 786 
Commercial mortgage— — — — — 1,220,204 1,220,204 — 
Consumer2,444 712 374 289 3,819 620,082 623,901 — 
Total$9,601 $1,316 $1,363 $5,881 $18,161 $5,083,488 $5,101,649 $5,409 
Schedule of information related to loans modifications in a TDR, by class
No loans were modified in a TDR during the year ended December 31, 2022. The following table presents by class, information related to loans modified in a TDR during the years ended December 31, 2021 and 2020:

Year Ended December 31, 2021
(Dollars in thousands)Number
of
Loans		Recorded
Investment
(as of period end)		Increase
in the
ACL
Real estate: Residential mortgage1 $48 $— 
Total1 $48 $— 
Year Ended December 31, 2020
(Dollars in thousands)Number
of
Loans		Recorded
Investment
(as of period end)		Increase
in the
ACL
Real estate: Residential mortgage1 $677 $— 
Real estate: Commercial mortgage1 $276 $— 
Consumer11 $207 $— 
Total13 $1,160 $— 
Schedule of recorded investment in the loans and leases, by class and credit indicator
The following table presents the amortized cost basis, net of deferred (fees) costs of the Company's loans by class, credit quality indicator and origination year as of December 31, 2022. Revolving loans converted to term as of and during the year ended December 31, 2022 were not material to the total loan portfolio.

Amortized Cost of Term Loans by Origination Year
(Dollars in thousands)20222021202020192018PriorAmortized Cost of Revolving LoansTotal
December 31, 2022
Commercial, financial and agricultural - SBA PPP:
Risk Rating
Pass$— $2,546 $9 $— $— $— $— $2,555 
Subtotal— 2,546 9 — — — — 2,555 
Commercial, financial and agricultural - Other:
Risk Rating
Pass77,550 101,595 41,358 53,241 39,106 141,950 76,466 531,266 
Special Mention2,206 350 172 1,011 29 — 99 3,867 
Substandard188 176 833 256 116 7,215 30 8,814 
Subtotal79,944 102,121 42,363 54,508 39,251 149,165 76,595 543,947 
Construction:
Risk Rating
Pass25,663 61,027 23,384 2,387 14,309 18,048 15,044 159,862 
Special Mention— 417 — — 898 — — 1,315 
Substandard— 4,850 — 696 — — — 5,546 
Subtotal25,663 66,294 23,384 3,083 15,207 18,048 15,044 166,723 
Residential mortgage:
Risk Rating
Pass279,146 636,756 434,928 154,906 58,431 371,517 — 1,935,684 
Substandard— — 948 — 503 3,864 — 5,315 
Subtotal279,146 636,756 435,876 154,906 58,934 375,381 — 1,940,999 
Home equity:
Risk Rating
Pass34,973 23,772 10,520 7,463 6,880 11,727 643,277 738,612 
Special Mention— — — — — — 198 198 
Substandard— — — — 78 453 39 570 
Subtotal34,973 23,772 10,520 7,463 6,958 12,180 643,514 739,380 
Commercial mortgage:
Risk Rating
Pass226,137 208,230 119,531 129,950 145,932 472,267 11,473 1,313,520 
Special Mention— — — 11,388 — 16,082 — 27,470 
Substandard— 10,149 — 1,700 2,133 8,103 — 22,085 
Subtotal226,137 218,379 119,531 143,038 148,065 496,452 11,473 1,363,075 
Consumer:
Risk Rating
Pass358,609 242,942 59,352 50,899 20,065 10,958 54,038 796,863 
Special Mention— — — 113 — — — 113 
Substandard1 261 91 126 42 790 — 1,311 
Loss— — — — — 500 — 500 
Subtotal358,610 243,203 59,443 51,138 20,107 12,248 54,038 798,787 
Total loans, net of deferred fees and costs$1,004,473 $1,293,071 $691,126 $414,136 $288,522 $1,063,474 $800,664 $5,555,466 
Amortized Cost of Term Loans by Origination Year
(Dollars in thousands)20212020201920182017PriorAmortized Cost of Revolving LoansTotal
December 31, 2021
Commercial, financial and agricultural - SBA PPP:
Risk Rating
Pass$84,254 $7,073 $— $— $— $— $— $91,327 
Subtotal84,254 7,073 — — — — — 91,327 
Commercial, financial and agricultural - Other:
Risk Rating
Pass122,729 68,021 56,531 52,375 31,817 93,957 79,131 504,561 
Special Mention1,441 1,278 2,443 96 8,671 354 — 14,283 
Substandard— 982 393 682 6,623 1,847 750 11,277 
Subtotal124,170 70,281 59,367 53,153 47,111 96,158 79,881 530,121 
Construction:
Risk Rating
Pass35,236 25,430 3,196 28,333 288 20,090 9,376 121,949 
Substandard— — — 918 — — — 918 
Subtotal35,236 25,430 3,196 29,251 288 20,090 9,376 122,867 
Residential mortgage:
Risk Rating
Pass670,011 478,891 180,687 75,820 92,394 372,539 42 1,870,384 
Special Mention— 973 — — — — — 973 
Substandard— — — 577 881 3,165 — 4,623 
Subtotal670,011 479,864 180,687 76,397 93,275 375,704 42 1,875,980 
Home equity:
Risk Rating
Pass26,479 13,008 10,329 10,593 480 7,743 567,600 636,232 
Special Mention— — — — — — 187 187 
Substandard— 176 — 79 — 575 — 830 
Subtotal26,479 13,184 10,329 10,672 480 8,318 567,787 637,249 
Commercial mortgage:
Risk Rating
Pass229,108 126,169 146,584 126,014 153,041 387,751 9,472 1,178,139 
Special Mention— — 3,106 3,219 283 9,455 — 16,063 
Substandard— — 1,760 8,050 1,784 14,408 — 26,002 
Subtotal229,108 126,169 151,450 137,283 155,108 411,614 9,472 1,220,204 
Consumer:
Risk Rating
Pass308,326 96,066 91,194 41,995 20,719 9,446 55,311 623,057 
Special Mention— — 181 — 10 7 — 198 
Substandard10 35 128 80 19 221 — 493 
Loss— — — — — 153 — 153 
Subtotal308,336 96,101 91,503 42,075 20,748 9,827 55,311 623,901 
Total loans, net of deferred fees and costs$1,477,594 $818,102 $496,532 $348,831 $317,010 $921,711 $721,869 $5,101,649 
The following tables present the recorded investment in the Company's loans by class and credit indicator as of December 31, 2022 and 2021:
 
(Dollars in thousands)PassSpecial MentionSubstandardLossGross LoansNet Deferred (Fees) CostsTotal Loans
December 31, 2022      
Commercial, financial and agricultural:
SBA PPP$2,654 $— $— $— $2,654 $(99)$2,555 
Other531,814 3,867 8,814 — 544,495 (548)543,947 
Real estate:
Construction160,505 1,315 5,546 — 167,366 (643)166,723 
Residential mortgage1,935,141 — 5,315 — 1,940,456 543 1,940,999 
Home equity736,618 198 570 — 737,386 1,994 739,380 
Commercial mortgage1,315,443 27,470 22,085 — 1,364,998 (1,923)1,363,075 
Consumer797,029 113 1,315 500 798,957 (170)798,787 
Total$5,479,204 $32,963 $43,645 $500 $5,556,312 $(846)$5,555,466 

(Dollars in thousands)PassSpecial MentionSubstandardLossGross LoansNet Deferred (Fees) CostsTotal Loans
December 31, 2021     
Commercial, financial and agricultural:
SBA PPP$94,850 $— $— $— $94,850 $(3,523)$91,327 
Other504,823 14,283 11,277 — 530,383 (262)530,121 
Real estate:
Construction122,433 — 918 — 123,351 (484)122,867 
Residential mortgage1,869,604 973 4,623 — 1,875,200 780 1,875,980 
Home equity634,704 187 830 — 635,721 1,528 637,249 
Commercial mortgage1,180,074 16,062 26,002 — 1,222,138 (1,934)1,220,204 
Consumer623,271 181 510 153 624,115 (214)623,901 
Total$5,029,759 $31,686 $44,160 $153 $5,105,758 $(4,109)$5,101,649