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Allowance For Credit Losses (Tables)
 3 Months Ended
Mar. 31, 2020
Receivables [Abstract]  
Financing Receivable, Allowance for Credit Loss
The following table summarizes the activity in the allowance for credit losses, by portfolio loan classification, for the three months ended March 31, 2020 and 2019 (in thousands).  The allocation of a portion of the allowance in one portfolio segment does not preclude its availability to absorb losses in other portfolio segments.
Commercial andCommercialResidentialDDA
IndustrialReal EstateReal EstateHome EquityConsumerOverdraftsTotal
Three months ended March 31, 2020
Beginning balance$2,059  $2,606  $3,448  $1,187  $975  $1,314  $11,589  
Impact of adopting CECL1,715  3,254  2,139  (598) (810) 60  5,760  
Charge-offs(77) (383) (483) (45) (55) (703) (1,746) 
Recoveries9  203  95  47  13  451  818  
Provision for credit losses2,149  3,709  1,759  111  110  134  7,972  
Ending balance$5,855  $9,389  $6,958  $702  $233  $1,256  $24,393  
Three months ended March 31, 2019       
Beginning balance$4,060  $4,495  $4,116  $1,268  $319  $1,708  $15,966  
Charge-offs—  (45) (328) (46) (185) (625) (1,229) 
Recoveries135  32  75  —  97  419  758  
(Recovery of) provision(1,225) 158  (43) 26  237  (2) (849) 
Ending balance$2,970  $4,640  $3,820  $1,248  $468  $1,500  $14,646  
Financing Receivable, Nonaccrual
The following tables present the amortized cost basis of loans on non-accrual status and loans past due over 90 days still accruing as of March 31, 2020 (in thousands):
Non-accrual With NoNon-accrual WithLoans Past Due
Allowance forAllowance forOver 90 Days
Credit LossesCredit LossesStill Accruing
Commercial & Industrial$207  $968  $—  
Commercial Real Estate2,522  5,343  —  
   1-4 Family—  1,488  —  
   Hotels—  2,752  —  
   Multi-family—  —  —  
   Non Residential Non-Owner Occupied—  594  —  
   Non Residential Owner Occupied2,522  509  —  
Residential Real Estate437  2,313  26  
Home Equity41  208  —  
Consumer—  1  —  
Total$3,207  $8,833  $26  

The following table presents the Company's loans on non-accrual status and loans past due over 90 days still accruing as of December 31, 2019 (in thousands):
Loans Past Due
Over 90 Days
Non-accrualStill Accruing
Commercial and industrial$1,182  $184  
Commercial real estate6,384  —  
Residential real estate3,393  83  
Home equity531  —  
Consumer—  —  
Total$11,490  $267  
Impaired Financing Receivables The following table presents the amortized cost basis of collateral-dependent loans as of March 31, 2020 (in thousands). Changes in the fair value of the collateral for collateral-dependent loans are reported as credit loss expense or a reversal of credit loss expense in the period of change.
Secured by
Real EstateEquipment
Commercial and industrial$—  $207  
Commercial real estate5,386  —  
   1-4 Family—  —  
   Hotels2,861  —  
   Multi-family—  —  
   Non Residential Non-Owner Occupied—  —  
   Non Residential Owner Occupied2,525  —  
Total$5,386  $207  

The following table presents the Company’s impaired loans, by class (in thousands) as of December 31, 2019. The difference between the unpaid principal balance and the recorded investment generally reflects amounts that have been previously charged-off. There were no impaired residential, home equity, or consumer loans.

December 31, 2019
Unpaid
RecordedPrincipalRelated
InvestmentBalanceAllowance
With no related allowance recorded:
Commercial and industrial$501  $501  $—  
Commercial real estate3,546  3,572  —  
Total$4,047  $4,073  $—  
With an allowance recorded:
Commercial and industrial$—  $—  $—  
Commercial real estate2,644  2,644  87  
Total$2,644  $2,644  $87  

The following table presents information related to the average recorded investment and interest income recognized on the Company’s impaired loans, by class (in thousands), for the three months ended March 31, 2019:
2019
AverageInterest
RecordedIncome
InvestmentRecognized
With no related allowance recorded:
Commercial and industrial$618  $—  
Commercial real estate6,521  36  
Total$7,139  $36  
With an allowance recorded:
Commercial and industrial$—  $—  
Commercial real estate2,985  30  
Total$2,985  $30  
Financing Receivable, Past Due
The following table presents the aging of the amortized cost basis in past-due loans as of March 31, 2020 by class of loan (in thousands):

30-5960-8990+TotalCurrentTotal
Past DuePast DuePast DuePast DueLoansLoans
Commercial and industrial$53  $18  $—  $71  $308,496  $308,567  
Commercial real estate1,018  3  —  1,021  1,469,928  1,470,949  
   1-4 Family291  —  —  291  120,561  120,852  
   Hotels—  —  —  —  294,072  294,072  
   Multi-family—  —  —  —  205,684  205,684  
   Non Residential Non-Owner Occupied175  3  —  178  627,674  627,852  
   Non Residential Owner Occupied552  —  —  552  221,937  222,489  
Residential real estate5,664  2,125  26  7,815  1,621,763  1,629,578  
Home Equity361  69  —  430  145,604  146,034  
Consumer159  18  —  177  54,572  54,749  
Overdrafts465  2  —  467  2,706  3,173  
Total$7,720  $2,235  $26  $9,981  $3,603,069  $3,613,050  

The following presents an aging analysis of the Company's past-due loans, by class, as of December 31, 2019 (in thousands):
30-5960-8990+TotalCurrentTotal
Past DuePast DuePast DuePast DueLoansLoans
Commercial and industrial$243  $31  $184  $458  $307,557  $308,015  
Commercial real estate 1,514  66  —  1,580  1,458,157  1,459,737  
Residential real estate5,758  1,643  83  7,484  1,632,912  1,640,396  
Home equity840  116  —  956  147,972  148,928  
Consumer156  32  —  188  54,075  54,263  
Overdrafts644  86  —  730  4,030  4,760  
Total$9,155  $1,974  $267  $11,396  $3,604,703  $3,616,099  
Financing Receivable, Troubled Debt Restructuring
The following tables set forth the Company’s TDRs (in thousands). Substantially all of the Company's TDRs are accruing interest.
March 31, 2020December 31, 2019
Commercial and industrial$—  $—  
Commercial Real Estate5,163  4,973  
   1-4 Family128  N/R  
   Hotels2,861  N/R  
   Multi-family1,940  N/R  
   Non Residential Non-Owner Occupied—  N/R  
   Non Residential Owner Occupied234  N/R  
Residential real estate21,413  21,029  
Home equity2,294  3,628  
Consumer184  —  
Total$29,054  $29,630  
N/R = Not reported. Results for reporting periods beginning after January 1, 2020 are presented under ASC 326, while prior period amounts continue to be reported in accordance with previously applicable GAAP.
The following table presents loans by class, modified as TDRs, that occurred during the three months ended March 31, 2020 and 2019, respectively (dollars in thousands):
March 31, 2020March 31, 2019
Pre-Post-Pre-Post-
ModificationModificationModificationModification
OutstandingOutstandingOutstandingOutstanding
Number ofRecordedRecordedNumber ofRecordedRecorded
ContractsInvestmentInvestmentContractsInvestmentInvestment
Commercial and industrial—  $—  $—  —  $—  $—  
Commercial real estate—  —  —  —  —  —  
   1-4 Family—  —  —  N/R  N/R  N/R  
   Hotels—  —  —  N/R  N/R  N/R  
   Multi-family—  —  —  N/R  N/R  N/R  
   Non Owner Non-Owner Occupied—  —  —  N/R  N/R  N/R  
   Non Owner Owner Occupied—  —  —  N/R  N/R  N/R  
Residential real estate9  807  805  23  1,729  1,729  
Home equity2  70  70  5  69  69  
Consumer—  —  —  —  —  —  
Total11  $877  $875  28  $1,798  $1,798  
N/R = Not reported. Results for reporting periods beginning after January 1, 2020 are presented under ASC 326, while prior period amounts continue to be reported in accordance with previously applicable GAAP.
Financing Receivable, Credit Quality Indicators
Based on the most recent analysis performed, the risk category of loans by class of loans at March 31, 2020 is as follows (in thousands):

Revolving
Term LoansLoans
Amortized Cost Basis by Origination Year and Risk LevelAmortized
20202019201820172016PriorCost BasisTotal
Commercial and industrial
Pass$11,278  $73,573  $47,077  $40,534  $10,855  $16,258  $74,776  $274,351  
Special mention—  53  21  138  —  92  467  771  
Substandard62  1,462  1,180  684  9,363  2,135  18,559  33,445  
Total$11,340  $75,088  $48,278  $41,356  $20,218  $18,485  $93,802  $308,567  

Revolving
Term LoansLoans
Amortized Cost Basis by Origination Year and Risk LevelAmortized
20202019201820172016PriorCost BasisTotal
Commercial real estate -
Total
Pass$79,795  $351,869  $243,124  $184,499  $171,409  $345,185  $41,261  $1,417,142  
Special mention—  5,190  913  730  364  7,343  113  14,653  
Substandard4,250  1,765  4,759  2,247  10,648  15,393  92  39,154  
Total$84,045  $358,824  $248,796  $187,476  $182,421  $367,921  $41,466  $1,470,949  
Revolving
Term LoansLoans
Amortized Cost Basis by Origination Year and Risk LevelAmortized
20202019201820172016PriorCost BasisTotal
Commercial real estate -
1-4 Family
Pass$6,891  $23,018  $11,600  $9,806  $8,887  $39,410  $11,705  $111,317  
Special mention—  —  —  26  338  3,249  —  3,613  
Substandard—  240  —  228  111  5,330  13  5,922  
Total$6,891  $23,258  $11,600  $10,060  $9,336  $47,989  $11,718  $120,852  

Revolving
Term LoansLoans
Amortized Cost Basis by Origination Year and Risk LevelAmortized
20202019201820172016PriorCost BasisTotal
Commercial real estate -
Hotels
Pass$13,862  $111,220  $35,026  $49,583  $21,516  $55,359  $—  $286,566  
Substandard—  —  —  —  4,538  2,968  —  7,506  
Total$13,862  $111,220  $35,026  $49,583  $26,054  $58,327  $—  $294,072  

Revolving
Term LoansLoans
Amortized Cost Basis by Origination Year and Risk LevelAmortized
20202019201820172016PriorCost BasisTotal
Commercial real estate -
Multi-family
Pass$5,862  $58,377  $20,114  $34,045  $35,008  $49,075  $611  $203,092  
Special mention—  1,940  565  —  —  —  —  2,505  
Substandard—  —  —  —  —  87  —  87  
Total$5,862  $60,317  $20,679  $34,045  $35,008  $49,162  $611  $205,684  

Revolving
Term LoansLoans
Amortized Cost Basis by Origination Year and Risk LevelAmortized
20202019201820172016PriorCost BasisTotal
Commercial real estate -
Non Residential Non-Owner Occupied
Pass$51,209  $122,311  $143,394  $59,571  $82,003  $139,639  $23,383  $621,510  
Special mention—  320  287  561  —  600  —  1,768  
Substandard—  99  1,187  322  1,519  1,368  79  4,574  
Total$51,209  $122,730  $144,868  $60,454  $83,522  $141,607  $23,462  $627,852  
Revolving
Term LoansLoans
Amortized Cost Basis by Origination Year and Risk LevelAmortized
20202019201820172016PriorCost BasisTotal
Commercial real estate -
Non Residential Owner Occupied
Pass$5,943  $35,860  $31,896  $29,802  $23,223  $69,589  $6,009  $202,322  
Special mention—  2,930  61  92  25  3,106  113  6,327  
Substandard—  1,317  3,330  1,447  3,631  4,115  —  13,840  
Total$5,943  $40,107  $35,287  $31,341  $26,879  $76,810  $6,122  $222,489  

Revolving
Term LoansLoans
Amortized Cost Basis by Origination Year and Risk LevelAmortized
20202019201820172016PriorCost BasisTotal
Residential real estate
Performing$67,016  $300,014  $253,660  $183,583  $143,910  $556,686  $121,900  $1,626,769  
Non-performing—  —  —  317  186  2,168  138  2,809  
Total$67,016  $300,014  $253,660  $183,900  $144,096  $558,854  $122,038  $1,629,578  

Revolving
Term LoansLoans
Amortized Cost Basis by Origination Year and Risk LevelAmortized
20202019201820172016PriorCost BasisTotal
Home equity
Performing$1,673  $8,793  $8,012  $2,924  $2,392  $10,702  $111,289  $145,785  
Non-performing—  —  —  —  41  —  208  249  
Total$1,673  $8,793  $8,012  $2,924  $2,433  $10,702  $111,497  $146,034  

Revolving
Term LoansLoans
Amortized Cost Basis by Origination Year and Risk LevelAmortized
20202019201820172016PriorCost BasisTotal
Consumer
Performing$5,884  $21,327  $14,100  $5,394  $3,143  $2,315  $2,585  $54,748  
Non-performing—  —  1  —  —  —  —  1  
Total$5,884  $21,327  $14,101  $5,394  $3,143  $2,315  $2,585  $54,749  


The following table presents the Company’s commercial loans by credit quality indicators, by portfolio loan classification (in thousands):
Commercial and IndustrialCommercial Real EstateTotal
December 31, 2019   
Pass$276,847  $1,408,644  $1,685,491  
Special mention2,472  13,838  16,310  
Substandard28,696  37,255  65,951  
Total$308,015  $1,459,737  $1,767,752  
  
The following table presents the Company's non-commercial loans by payment performance, by portfolio loan classification (in thousands):
PerformingNon-PerformingTotal
December 31, 2019
Residential real estate$1,636,920  $3,476  $1,640,396  
Home equity148,397  531  148,928  
Consumer54,263  —  54,263  
Total$1,839,580  $4,007  $1,843,587