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Allowance For Credit Losses (Tables)
 6 Months Ended
Jun. 30, 2021
Financing Receivable, Allowance for Credit Loss, Writeoff, after Recovery [Abstract]  
Schedule of High Risk Industries Additional Reserves
A breakout of the 4-rated balances within these portfolios and the additional reserve related to these portfolios is detailed in the following table.

June 30, 2021
(in thousands)4-Rated BalanceAdditional Reserve
Hotels and accommodations$123,843 $1,397 
Restaurants and food service31,373 532 
Strip shopping centers177,302 1,468 
Total$332,518 $3,397 

Additionally, management applied a 0.50% reserve to all hotels and accommodations loans in the collectively evaluated population to account for increased valuation risk. This is a reduction from 1.00% at March 31, 2021 and considers improved economic conditions and increased hotel occupancy rates. At June 30, 2021, Park's originated hotels and accommodation loans had a balance of $193.9 million with an additional reserve related to valuation risks of $1.0 million.
Activity In The Allowance For Loan Losses
The activity in the ACL for the three-month and six-month periods ended June 30, 2021 and June 30, 2020 is summarized in the following tables.

 Three Months Ended
June 30, 2021
(In thousands)Commercial,
financial and
agricultural		Commercial
real estate		Construction
real estate		Residential
real estate		ConsumerLeasesTotal
ACL:       
Beginning balance$16,279 $24,487 $5,813 $14,037 $25,729 $541 $86,886 
Charge-offs308 — — 26 736 — 1,070 
Recoveries232 210 229 68 1,062 — 1,801 
Net charge-offs/(recoveries)$76 $(210)$(229)$(42)$(326)$— $(731)
(Recovery of) provision for credit loss (981)(1,948)(372)(966)206 21 (4,040)
Ending balance$15,222 $22,749 $5,670 $13,113 $26,261 $562 $83,577 
 
 Three Months Ended
June 30, 2020
(In thousands)Commercial,
financial and
agricultural		Commercial
real estate		Construction
real estate		Residential
real estate		ConsumerLeasesTotal
ACL:       
Beginning balance$21,544 $11,591 $5,493 $9,017 $13,728 $130 $61,503 
Charge-offs277 — — 71 1,767 15 2,130 
Recoveries180 343 363 172 821 — 1,879 
Net charge-offs/(recoveries)$97 $(343)$(363)$(101)$946 $15 $251 
Provision for credit loss2,029 4,535 972 1,389 2,842 457 12,224 
Ending balance$23,476 $16,469 $6,828 $10,507 $15,624 $572 $73,476 

 Six Months Ended
June 30, 2021
(In thousands)Commercial,
financial and
agricultural		Commercial
real estate		Construction
real estate		Residential
real estate		ConsumerLeasesTotal
ACL:       
Beginning balance, prior to adoption of ASC 326$25,608 $23,480 $7,288 $11,363 $17,418 $518 $85,675 
Impact of adopting ASC 326(8,257)2,119 (1,898)3,121 10,925 80 6,090 
Charge-offs454 — — 37 2,280 — 2,771 
Recoveries355 296 481 130 2,216 — 3,478 
Net charge-offs/(recoveries)$99 $(296)$(481)$(93)$64 $— $(707)
Recovery of credit loss (2,030)(3,146)(201)(1,464)(2,018)(36)(8,895)
Ending balance$15,222 $22,749 $5,670 $13,113 $26,261 $562 $83,577 
 
 Six Months Ended
June 30, 2020
(In thousands)Commercial,
financial and
agricultural		Commercial
real estate		Construction
real estate		Residential
real estate		ConsumerLeasesTotal
ACL:       
Beginning balance$20,203 $10,229 $5,311 $8,610 $12,211 $115 $56,679 
Charge-offs800 — 6 142 3,852 15 4,815 
Recoveries880 643 593 268 1,851 — 4,235 
Net (recoveries)/charge-offs$(80)$(643)$(587)$(126)$2,001 $15 $580 
Provision for credit loss3,193 5,597 930 1,771 5,414 472 17,377 
Ending balance$23,476 $16,469 $6,828 $10,507 $15,624 $572 $73,476 
Composition Of The Allowance For Loan Losses
The composition of the ACL at June 30, 2021 and December 31, 2020 was as follows:
 
 June 30, 2021
(In thousands)Commercial,
financial and
agricultural		Commercial
real estate		Construction
real estate		Residential
real estate		ConsumerLeasesTotal
ACL:       
Ending allowance balance attributed to loans:       
Individually evaluated for impairment$3,327 $360 $— $23 $— $205 $3,915 
Collectively evaluated for impairment11,895 22,389 5,670 13,090 26,261 357 79,662 
Acquired with deteriorated credit quality— — — — — — — 
Total ending allowance balance$15,222 $22,749 $5,670 $13,113 $26,261 $562 $83,577 
Loan balance:       
Loans individually evaluated for impairment$22,120 $56,686 $460 $6,073 $— $1,535 $86,874 
Loans collectively evaluated for impairment1,439,276 1,714,429 328,065 1,746,369 1,689,581 21,045 6,938,765 
Loans acquired with deteriorated credit quality278 6,691 975 1,970 — 93 10,007 
Total ending loan balance$1,461,674 $1,777,806 $329,500 $1,754,412 $1,689,581 $22,673 $7,035,646 
ACL as a percentage of loan balance:       
Loans individually evaluated for impairment15.04 %0.64 %— %0.38 %— %13.36 %4.51 %
Loans collectively evaluated for impairment0.83 %1.31 %1.73 %0.75 %1.55 %1.70 %1.15 %
Loans acquired with deteriorated credit quality— %— %— %— %— %— %— %
Total1.04 %1.28 %1.72 %0.75 %1.55 %2.48 %1.19 %
 December 31, 2020
(In thousands)Commercial,
financial and
agricultural		Commercial
real estate		Construction
real estate		Residential
real estate		ConsumerLeasesTotal
ACL:       
Ending allowance balance attributed to loans:       
Individually evaluated for impairment$3,758 $1,316 $— $16 $— $344 $5,434 
Collectively evaluated for impairment21,809 22,093 7,288 11,292 17,418 174 80,074 
Acquired with deteriorated credit quality41 71 — 55 — — 167 
Total ending allowance balance$25,608 $23,480 $7,288 $11,363 $17,418 $518 $85,675 
Loan balance:       
Loans individually evaluated for impairment$28,811 $70,334 $3,110 $4,557 $— $1,595 $108,407 
Loans collectively evaluated for impairment1,559,842 1,670,510 339,312 1,806,126 1,659,704 22,731 7,058,225 
Loans acquired with deteriorated credit quality
336 7,345 999 2,361 — 112 11,153 
Total ending loan balance$1,588,989 $1,748,189 $343,421 $1,813,044 $1,659,704 $24,438 $7,177,785 
ACL as a percentage of loan balance:       
Loans individually evaluated for impairment13.04 %1.87 %— %0.35 %— %21.57 %5.01 %
Loans collectively evaluated for impairment1.40 %1.32 %2.15 %0.63 %1.05 %0.77 %1.13 %
Loans acquired with deteriorated credit quality12.20 %0.97 %— %2.33 %— %— %1.50 %
Total1.61 %1.34 %2.12 %0.63 %1.05 %2.12 %1.19 %
Recorded investment:       
Loans individually evaluated for impairment$28,836 $70,357 $3,110 $4,557 $— $1,595 $108,455 
Loans collectively evaluated for impairment1,566,344 1,676,388 340,116 1,808,892 1,664,214 22,745 7,078,699 
Loans acquired with deteriorated credit quality 337 7,461 1,002 2,372 — 112 11,284 
Total ending recorded investment$1,595,517 $1,754,206 $344,228 $1,815,821 $1,664,214 $24,452 $7,198,438