Loans

The composition of the loan portfolio, by class of loan, as of September 30, 2017 and December 31, 2016 was as follows:



	September 30, 2017						December 31, 2016
(In thousands)	Loan Balance		Accrued Interest Receivable		Recorded Investment		Loan Balance		Accrued Interest Receivable		Recorded Investment
Commercial, financial and agricultural *	$	1,025,057	$	4,581	$	1,029,638	$	994,619	$	3,558	$	998,177
Commercial real estate *	1,155,662		4,464		1,160,126		1,155,703		4,161		1,159,864
Construction real estate:
Commercial	139,210		462		139,672		135,343		398		135,741
Mortgage	47,629		109		47,738		48,699		106		48,805
Installment	4,209		11		4,220		4,903		17		4,920
Residential real estate:
Commercial	391,502		959		392,461		406,687		940		407,627
Mortgage	1,135,289		1,469		1,136,758		1,169,495		1,459		1,170,954
HELOC	206,665		896		207,561		212,441		853		213,294
Installment	19,131		54		19,185		19,874		67		19,941
Consumer	1,238,191		3,409		1,241,600		1,120,850		3,385		1,124,235
Leases	3,332		52		3,384		3,243		29		3,272
Total loans	$	5,365,877	$	16,466	$	5,382,343	$	5,271,857	$	14,973	$	5,286,830

* Included within each of commercial, financial and agricultural loans and commercial real estate loans is an immaterial amount of consumer loans that are not broken out by class.

Loans are shown net of deferred origination fees, costs and unearned income of $12.0 million at September 30, 2017 and $11.1 million at December 31, 2016, which represented a net deferred income position in both periods.

Overdrawn deposit accounts of $1.8 million and $2.9 million had been reclassified to loans at September 30, 2017 and December 31, 2016, respectively, and are included in the commercial, financial and agricultural loan class above.

Credit Quality

The following tables present the recorded investment in nonaccrual loans, accruing troubled debt restructurings ("TDRs"), and loans past due 90 days or more and still accruing by class of loan as of September 30, 2017 and December 31, 2016:



	September 30, 2017
(In thousands)	Nonaccrual Loans		Accruing Troubled Debt Restructurings		Loans Past Due 90 Days or More and Accruing		Total Nonperforming Loans
Commercial, financial and agricultural	$	29,141	$	737	$	—	$	29,878
Commercial real estate	17,889		5,106		—		22,995
Construction real estate:
Commercial	1,096		364		—		1,460
Mortgage	8		84		—		92
Installment	57		—		—		57
Residential real estate:
Commercial	19,071		227		—		19,298
Mortgage	17,860		10,599		882		29,341
HELOC	1,514		1,094		—		2,608
Installment	778		556		—		1,334
Consumer	3,154		736		1,155		5,045
Total loans	$	90,568	$	19,503	$	2,037	$	112,108



	December 31, 2016
(In thousands)	Nonaccrual Loans		Accruing Troubled Debt Restructurings		Loans Past Due 90 Days or More and Accruing		Total Nonperforming Loans
Commercial, financial and agricultural	$	20,057	$	600	$	15	$	20,672
Commercial real estate	19,169		5,305		—		24,474
Construction real estate:
Commercial	1,833		393		—		2,226
Mortgage	—		104		—		104
Installment	61		95		12		168
Residential real estate:
Commercial	23,013		89		—		23,102
Mortgage	18,313		9,612		887		28,812
HELOC	1,783		673		25		2,481
Installment	644		609		60		1,313
Consumer	2,949		748		1,139		4,836
Total loans	$	87,822	$	18,228	$	2,138	$	108,188

The following table provides additional information regarding those nonaccrual loans and accruing TDR loans that were individually evaluated for impairment and those collectively evaluated for impairment as of September 30, 2017 and December 31, 2016.



	September 30, 2017						December 31, 2016
(In thousands)	Nonaccrual and Accruing TDRs		Loans Individually Evaluated for Impairment		Loans Collectively Evaluated for Impairment		Nonaccrual and Accruing TDRs		Loans Individually Evaluated for Impairment		Loans Collectively Evaluated for Impairment
Commercial, financial and agricultural	$	29,878	$	29,848	$	30	$	20,657	$	20,624	$	33
Commercial real estate	22,995		22,995		—		24,474		24,474		—
Construction real estate:
Commercial	1,460		1,460		—		2,226		2,226		—
Mortgage	92		—		92		104		—		104
Installment	57		—		57		156		—		156
Residential real estate:
Commercial	19,298		19,298		—		23,102		23,102		—
Mortgage	28,459		—		28,459		27,925		—		27,925
HELOC	2,608		—		2,608		2,456		—		2,456
Installment	1,334		—		1,334		1,253		—		1,253
Consumer	3,890		8		3,882		3,697		—		3,697
Total loans	$	110,071	$	73,609	$	36,462	$	106,050	$	70,426	$	35,624

All of the loans individually evaluated for impairment were evaluated using the fair value of the underlying collateral or the present value of expected future cash flows as the measurement method.

The following table presents loans individually evaluated for impairment by class of loan, together with the related allowance recorded, as of September 30, 2017 and December 31, 2016.



	September 30, 2017						December 31, 2016
(In thousands)	Unpaid Principal Balance		Recorded Investment		Allowance for Loan Losses Allocated		Unpaid Principal Balance		Recorded Investment		Allowance for Loan Losses Allocated
With no related allowance recorded:
Commercial, financial and agricultural	$	22,233	$	16,980	$	—	$	41,075	$	19,965	$	—
Commercial real estate	18,558		18,158		—		23,961		23,474		—
Construction real estate:
Commercial	2,923		1,460		—		3,662		2,226		—
Residential real estate:
Commercial	19,393		19,009		—		24,409		22,687		—

With an allowance recorded:
Commercial, financial and agricultural	14,735		12,868		4,761		810		659		152
Commercial real estate	5,357		4,837		320		1,014		1,000		309
Construction real estate:
Commercial	—		—		—		—		—		—
Residential real estate:
Commercial	289		289		13		427		415		87
Consumer	8		8		8		—		—		—
Total	$	83,496	$	73,609	$	5,102	$	95,358	$	70,426	$	548

Management’s general practice is to proactively charge down loans individually evaluated for impairment to the fair value of the underlying collateral. At September 30, 2017 and December 31, 2016, there were $7.5 million and $24.7 million, respectively, of partial charge-offs on loans individually evaluated for impairment with no related allowance recorded and $2.4 million and $0.2 million, respectively, of partial charge-offs on loans individually evaluated for impairment that also had a specific reserve allocated.

The allowance for loan losses included specific reserves related to loans individually evaluated for impairment at September 30, 2017 and December 31, 2016 of $5.1 million and $0.5 million, respectively. These loans with specific reserves had a recorded investment of $18.0 million and $2.1 million as of September 30, 2017 and December 31, 2016, respectively.

Interest income on nonaccrual loans individually evaluated for impairment is recognized on a cash basis only when Park expects to receive the entire recorded investment of the loan. Interest income on accruing TDRs individually evaluated for impairment continues to be recorded on an accrual basis. The following table presents the average recorded investment and interest income recognized subsequent to impairment on loans individually evaluated for impairment as of and for the three and nine months ended September 30, 2017 and September 30, 2016:



	Three Months Ended September 30, 2017						Three Months Ended September 30, 2016
(In thousands)	Recorded Investment as of September 30, 2017		Average Recorded Investment		Interest Income Recognized		Recorded Investment as of September 30, 2016		Average Recorded Investment		Interest Income Recognized
Commercial, financial and agricultural	$	29,848	$	28,412	$	398	$	23,856	$	26,679	$	194
Commercial real estate	22,995		22,241		192		26,065		27,982		243
Construction real estate:
Commercial	1,460		1,554		18		4,377		5,643		16
Residential real estate:
Commercial	19,298		20,365		46		23,700		24,422		314
Consumer	8		8		—		—		10		—
Total	$	73,609	$	72,580	$	654	$	77,998	$	84,736	$	767



	Nine Months Ended September 30, 2017						Nine Months Ended September 30, 2016
(In thousands)	Recorded Investment as of September 30, 2017		Average Recorded Investment		Interest Income Recognized		Recorded Investment as of September 30, 2016		Average Recorded Investment		Interest Income Recognized
Commercial, financial and agricultural	$	29,848	$	23,770	$	738	$	23,856	$	28,217	$	740
Commercial real estate	22,995		22,470		663		26,065		22,108		608
Construction real estate:
Commercial	1,460		1,830		49		4,377		6,244		44
Residential real estate:
Commercial	19,298		20,876		452		23,700		24,618		2,619
Consumer	8		7		—		—		4		—
Total	$	73,609	$	68,953	$	1,902	$	77,998	$	81,191	$	4,011

The following tables present the aging of the recorded investment in past due loans as of September 30, 2017 and December 31, 2016 by class of loan.



	September 30, 2017
(In thousands)	Accruing Loans Past Due 30-89 Days		Past Due Nonaccrual Loans and Loans Past Due 90 Days or More and Accruing ⁽¹⁾		Total Past Due		Total Current ⁽²⁾		Total Recorded Investment
Commercial, financial and agricultural	$	70	$	10,527	$	10,597	$	1,019,041	$	1,029,638
Commercial real estate	82		3,455		3,537		1,156,589		1,160,126
Construction real estate:
Commercial	—		—		—		139,672		139,672
Mortgage	213		—		213		47,525		47,738
Installment	11		48		59		4,161		4,220
Residential real estate:
Commercial	—		1,345		1,345		391,116		392,461
Mortgage	11,305		9,354		20,659		1,116,099		1,136,758
HELOC	400		917		1,317		206,244		207,561
Installment	349		261		610		18,575		19,185
Consumer	10,426		2,333		12,759		1,228,841		1,241,600
Leases	—		—		—		3,384		3,384
Total loans	$	22,856	$	28,240	$	51,096	$	5,331,247	$	5,382,343

(1) Includes $2.0 million of loans past due 90 days or more and accruing. The remaining are past due nonaccrual loans.

(2) Includes $64.4 million of nonaccrual loans which are current in regards to contractual principal and interest payments.



	December 31, 2016
(in thousands)	Accruing Loans Past Due 30-89 Days		Past Due Nonaccrual Loans and Loans Past Due 90 Days or More and Accruing ⁽¹⁾		Total Past Due		Total Current ⁽²⁾		Total Recorded Investment
Commercial, financial and agricultural	$	371	$	4,113	$	4,484	$	993,693	$	998,177
Commercial real estate	355		2,499		2,854		1,157,010		1,159,864
Construction real estate:
Commercial	—		541		541		135,200		135,741
Mortgage	559		—		559		48,246		48,805
Installment	223		64		287		4,633		4,920
Residential real estate:
Commercial	330		3,631		3,961		403,666		407,627
Mortgage	10,854		9,769		20,623		1,150,331		1,170,954
HELOC	970		1,020		1,990		211,304		213,294
Installment	350		319		669		19,272		19,941
Consumer	12,579		2,094		14,673		1,109,562		1,124,235
Leases	—		—		—		3,272		3,272
Total loans	$	26,591	$	24,050	$	50,641	$	5,236,189	$	5,286,830

(1) Includes $2.1 million of loans past due 90 days or more and accruing. The remaining are past due nonaccrual loans.

(2) Includes $65.9 million of nonaccrual loans which are current in regards to contractual principal and interest payments.

Credit Quality Indicators

Management utilizes past due information as a credit quality indicator across the loan portfolio. Past due information as of September 30, 2017 and December 31, 2016 is included in the tables above. The past due information is the primary credit quality indicator within the following classes of loans: (1) mortgage loans and installment loans in the construction real estate segment; (2) mortgage loans, HELOC and installment loans in the residential real estate segment; and (3) consumer loans. The primary credit indicator for commercial loans is based on an internal grading system that grades commercial loans on a scale from 1 to 8. Credit grades are continuously monitored by the responsible loan officer and adjustments are made when appropriate. A grade of 1 indicates little or no credit risk and a grade of 8 is considered a loss. Commercial loans that are pass-rated (graded an 1 through a 4) are considered to be of acceptable credit risk. Commercial loans graded a 5 (special mention) are considered to be watch list credits and a higher loan loss reserve percentage is allocated to these loans. Loans classified as special mention have potential weaknesses that require management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or of Park’s credit position at some future date. Commercial loans graded 6 (substandard), also considered to be watch list credits, are considered to represent higher credit risk and, as a result, a higher loan loss reserve percentage is allocated to these loans. Loans classified as substandard are inadequately protected by the current sound worth and paying capacity of the obligor or the value of the collateral pledged, if any. Loans so classified have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They are characterized by the distinct possibility that Park will sustain some loss if the deficiencies are not corrected. Commercial loans that are graded a 7 (doubtful) are shown as nonaccrual and Park generally charges these loans down to their fair value by taking a partial charge-off or recording a specific reserve. Loans classified as doubtful have all the weaknesses inherent in those classified as substandard with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions, and values, highly questionable and improbable. Certain 6-rated loans and all 7-rated loans are placed on nonaccrual status and included within the impaired category. A loan is deemed impaired when management determines the borrower's ability to perform in accordance with the contractual loan agreement is in doubt. Any commercial loan graded an 8 (loss) is completely charged off.

The tables below present the recorded investment by loan grade at September 30, 2017 and December 31, 2016 for all commercial loans:



	September 30, 2017
(In thousands)	5 Rated		6 Rated		Nonaccrual and Accruing Troubled Debt Restructurings		Pass-Rated		Recorded Investment
Commercial, financial and agricultural *	$	2,981	$	395	$	29,878	$	996,384	$	1,029,638
Commercial real estate *	8,364		—		22,995		1,128,767		1,160,126
Construction real estate:
Commercial	—		114		1,460		138,098		139,672
Residential real estate:
Commercial	395		5		19,298		372,763		392,461
Leases	—		—		—		3,384		3,384
Total commercial loans	$	11,740	$	514	$	73,631	$	2,639,396	$	2,725,281

* Included within each of commercial, financial and agricultural loans and commercial real estate loans is an immaterial amount of consumer loans that are not broken out by class.



	December 31, 2016
(In thousands)	5 Rated		6 Rated		Nonaccrual and Accruing Troubled Debt Restructurings		Pass-Rated		Recorded Investment
Commercial, financial and agricultural *	$	5,826	$	—	$	20,657	$	971,694	$	998,177
Commercial real estate *	7,548		190		24,474		1,127,652		1,159,864
Construction real estate:
Commercial	287		118		2,226		133,110		135,741
Residential real estate:
Commercial	1,055		124		23,102		383,346		407,627
Leases	—		—		—		3,272		3,272
Total Commercial Loans	$	14,716	$	432	$	70,459	$	2,619,074	$	2,704,681

* Included within each of commercial, financial and agricultural loans and commercial real estate loans is an immaterial amount of consumer loans that are not broken out by class.

Troubled Debt Restructurings ("TDRs")

Management classifies loans as TDRs when a borrower is experiencing financial difficulties and Park has granted a concession to the borrower as part of a modification or in the loan renewal process. In order to determine whether a borrower is experiencing financial difficulty, an evaluation is performed of the probability that the borrower will be in payment default on any of the borrower's debt in the foreseeable future without the modification. This evaluation is performed in accordance with the Company’s internal underwriting policy. Management’s policy is to modify loans by extending the term or by granting a temporary or permanent contractual interest rate below the market rate, not by forgiving debt. A court's discharge of a borrower's debt in a Chapter 7 bankruptcy is considered a concession when the borrower does not reaffirm the discharged debt.

Certain loans which were modified during the nine-month periods ended September 30, 2017 and September 30, 2016 did not meet the definition of a TDR as the modification was a delay in a payment that was considered to be insignificant. Management considers a forbearance period of up to three months or a delay in payment of up to 30 days to be insignificant. TDRs may be classified as accruing if the borrower has been current for a period of at least six months with respect to loan payments and management expects that the borrower will be able to continue to make payments in accordance with the terms of the restructured note. Management reviews all accruing TDRs quarterly to ensure payments continue to be made in accordance with the modified terms.

Quarterly, management reviews renewals/modifications of loans previously identified as TDRs to consider if it is appropriate to remove the TDR classification. If the borrower is no longer experiencing financial difficulty and the renewal/modification did not contain a concessionary interest rate or other concessionary terms, management considers the potential removal of the TDR classification. If deemed appropriate, the TDR classification is removed if the borrower has complied with the terms of the loan at the date of the renewal/modification and there was a reasonable expectation that the borrower would continue to comply with the terms of the loan subsequent to the date of the renewal/modification. The majority of these TDRs were originally considered restructurings in a prior year as a result of a renewal/modification with an interest rate that was not commensurate with the risk of the underlying loan at the time of the renewal/modification. There were no TDR classifications removed during the three-month or nine-month periods ended September 30, 2017. The TDR classification was removed on $335,000 of loans during the three-month period ended September 30, 2016 and on $2.0 million of loans during the nine-month period ended September 30, 2016.

At September 30, 2017 and December 31, 2016, there were $42.1 million and $46.9 million, respectively, of TDRs included in the nonaccrual loan totals. At September 30, 2017 and December 31, 2016, $35.6 million and $38.0 million, respectively, of these nonaccrual TDRs were performing in accordance with the terms of the restructured note. As of September 30, 2017 and December 31, 2016, loans with a recorded investment of $19.5 million and $18.2 million, respectively, were included in accruing TDR loan totals. Management will continue to review the restructured loans and may determine it appropriate to move certain nonaccrual TDRs to accrual status in the future.

At September 30, 2017 and December 31, 2016, Park had commitments to lend $0.5 million and $0.7 million, respectively, of additional funds to borrowers whose outstanding loan terms had been modified in a TDR.

There were $0.8 million and $0.2 million of specific reserves related to TDRs at September 30, 2017 and December 31, 2016, respectively. Modifications made in 2016 and 2017 were largely the result of renewals and extending the maturity date of the loan at terms consistent with the original note. These modifications were deemed to be TDRs primarily due to Park’s conclusion that the borrower would likely not have qualified for similar terms through another lender. Many of the modifications deemed to be TDRs were previously identified as impaired loans, and thus were also previously evaluated for impairment under Accounting Standards Codification (ASC) 310. There were no specific reserves recorded during the three-month periods ended September 30, 2017 and September 30, 2016 as a result of TDRs identified in the respective period. Additional specific reserves of $290,000 and $975,000 were recorded during the nine-month periods ended September 30, 2017 and September 30, 2016, respectively, as a result of TDRs identified in the respective period.

The terms of certain other loans were modified during the three-month and nine-month periods ended September 30, 2017 and September 30, 2016 that did not meet the definition of a TDR. Substandard commercial loans modified during the three-month and nine-month periods ended September 30, 2017 which did not meet the definition of a TDR had a total recorded investment of $918,000 and $1.0 million, respectively. Substandard commercial loans with a recorded investment of $425,000 and $437,000 were modified during the three-month and nine-month periods ended September 30, 2016 and did not meet the definition of a TDR. The renewal/modification of these loans: (1) resulted in a delay in a payment that was considered to be insignificant, or (2) resulted in Park obtaining additional collateral or guarantees that improved the likelihood of the ultimate collection of the loans such that each modification was deemed to be at market terms. Consumer loans modified during the three-month and nine-month periods ended September 30, 2017 which did not meet the definition of a TDR had a total recorded investment of $3.1 million and $6.7 million, respectively. Consumer loans with a recorded investment of $1.3 million and $5.1 million were modified during the three-month and nine-month periods ended September 30, 2016 and did not meet the definition of a TDR. Many of these loans were to borrowers who were not experiencing financial difficulties but who were looking to reduce their cost of funds.

The following tables detail the number of contracts modified as TDRs during the three-month and nine-month periods ended September 30, 2017 and September 30, 2016, as well as the recorded investment of these contracts at September 30, 2017 and September 30, 2016. The recorded investment pre- and post-modification is generally the same due to the fact that Park does not typically provide for forgiveness of principal.



	Three Months Ended September 30, 2017
(In thousands)	Number of Contracts	Accruing		Nonaccrual		Total Recorded Investment
Commercial, financial and agricultural	14	$	400	$	1,015	$	1,415
Commercial real estate	3	974		481		1,455
Construction real estate:
Commercial	—	—		—		—
Mortgage	—	—		—		—
Installment	—	—		—		—
Residential real estate:
Commercial	10	144		354		498
Mortgage	5	211		206		417
HELOC	4	123		45		168
Installment	4	110		41		151
Consumer	99	99		735		834
Total loans	139	$	2,061	$	2,877	$	4,938



	Three Months Ended September 30, 2016
(In thousands)	Number of Contracts	Accruing		Nonaccrual		Total Recorded Investment
Commercial, financial and agricultural	12	$	152	$	6,451	$	6,603
Commercial real estate	6	—		1,777		1,777
Construction real estate:
Commercial	1	—		947		947
Mortgage	—	—		—		—
Installment	—	—		—		—
Residential real estate:
Commercial	4	—		225		225
Mortgage	14	—		1,173		1,173
HELOC	2	—		91		91
Installment	2	33		4		37
Consumer	74	61		1,508		1,569
Total loans	115	$	246	$	12,176	$	12,422

Of those loans which were modified and determined to be a TDR during the three-month period ended September 30, 2017, $0.5 million were on nonaccrual status as of December 31, 2016. Of those loans which were modified and determined to be a TDR during the three-month period ended September 30, 2016, $7.6 million were on nonaccrual status as of December 31, 2015.



	Nine Months Ended September 30, 2017
(In thousands)	Number of Contracts	Accruing		Nonaccrual		Total Recorded Investment
Commercial, financial and agricultural	25	$	400	$	3,769	$	4,169
Commercial real estate	9	1,525		795		2,320
Construction real estate:
Commercial	—	—		—		—
Mortgage	1	—		8		8
Installment	—	—		—		—
Residential real estate:
Commercial	15	144		558		702
Mortgage	24	746		923		1,669
HELOC	16	478		51		529
Installment	7	175		41		216
Consumer	228	140		1,012		1,152
Total loans	325	$	3,608	$	7,157	$	10,765



	Nine Months Ended September 30, 2016
(In thousands)	Number of Contracts	Accruing		Nonaccrual		Total Recorded Investment
Commercial, financial and agricultural	29	$	102	$	7,242	$	7,344
Commercial real estate	10	2,812		2,306		5,118
Construction real estate:
Commercial	2	—		1,144		1,144
Mortgage	—	—		—		—
Installment	1	—		9		9
Residential real estate:
Commercial	7	—		918		918
Mortgage	23	96		1,713		1,809
HELOC	10	17		184		201
Installment	4	72		7		79
Consumer	223	115		2,042		2,157
Total loans	309	$	3,214	$	15,565	$	18,779

Of those loans which were modified and determined to be a TDR during the nine-month period ended September 30, 2017, $3.0 million were on nonaccrual status as of December 31, 2016. Of those loans which were modified and determined to be a TDR during the nine-month period ended September 30, 2016, $8.5 million were on nonaccrual status as of December 31, 2015.

The following tables present the recorded investment in financing receivables which were modified as TDRs within the previous 12 months and for which there was a payment default during the three-month and nine-month periods ended September 30, 2017 and September 30, 2016, respectively. For these tables, a loan is considered to be in default when it becomes 30 days contractually past due under the modified terms. The additional allowance for loan loss resulting from the defaults on TDR loans was immaterial.



	Three Months Ended September 30, 2017			Three Months Ended September 30, 2016
(In thousands)	Number of Contracts	Recorded Investment		Number of Contracts	Recorded Investment
Commercial, financial and agricultural	1	$	20	5	$	129
Commercial real estate	1	72		4	808
Construction real estate:
Commercial	—	—		—	—
Mortgage	—	—		—	—
Installment	—	—		—	—
Residential real estate:
Commercial	1	17		3	679
Mortgage	6	427		13	1,687
HELOC	2	27		—	—
Installment	—	—		2	7
Consumer	33	262		53	559
Leases	—	—		—	—
Total loans	44	$	825	80	$	3,869

Of the $0.8 million in modified TDRs which defaulted during the three months ended September 30, 2017, there were no accruing loans. Of the $3.9 million in modified TDRs which defaulted during the three months ended September 30, 2016, $14,000 were accruing loans and $3.9 million were nonaccrual loans.



	Nine Months Ended September 30, 2017			Nine Months Ended September 30, 2016
(In thousands)	Number of Contracts	Recorded Investment		Number of Contracts	Recorded Investment
Commercial, financial and agricultural	1	$	20	5	$	129
Commercial real estate	2	248		4	808
Construction real estate:
Commercial	—	—		—	—
Mortgage	—	—		—	—
Installment	—	—		—	—
Residential real estate:
Commercial	1	17		4	709
Mortgage	6	426		13	1,687
HELOC	3	32		—	—
Installment	—	—		2	7
Consumer	45	345		60	611
Leases	—	—		—	—
Total loans	58	$	1,088	88	$	3,951

Of the $1.1 million in modified TDRs which defaulted during the nine months ended September 30, 2017, $2,000 were accruing loans and $1.1 million were nonaccrual loans. Of the $4.0 million in modified TDRs which defaulted during the nine months ended September 30, 2016, $14,000 were accruing loans and $3.9 million were nonaccrual loans.