LOANS RECEIVABLE AND THE ALLOWANCE FOR LOAN LOSSES

12 Months Ended

Dec. 31, 2018

LOANS RECEIVABLE AND THE ALLOWANCE FOR LOAN LOSSES

Loans receivable at December 31, 2018 and 2017 are summarized as follows (dollars in thousands):



	December 31, 2018					December 31, 2017
	Amount			Percent of Total		Amount			Percent of Total
Commercial real estate:
Owner-occupied	$	1,430,097		16.4	%	$	1,284,363		16.9	%
Investment properties	2,131,059			24.5		1,937,423			25.5
Multifamily real estate	368,836			4.2		314,188			4.1
Commercial construction	172,410			2.0		148,435			2.0
Multifamily construction	184,630			2.1		154,662			2.0
One- to four-family construction	534,678			6.2		415,327			5.5
Land and land development:
Residential	188,508			2.2		164,516			2.2
Commercial	27,278			0.3		24,583			0.3
Commercial business	1,483,614			17.1		1,279,894			16.8
Agricultural business, including secured by farmland	404,873			4.7		338,388			4.4
One- to four-family residential	973,616			11.2		848,289			11.2
Consumer:
Consumer secured by one- to four-family	568,979			6.6		522,931			6.9
Consumer—other	216,017			2.5		165,885			2.2
Total loans outstanding	8,684,595			100.0	%	7,598,884			100.0	%
Less allowance for loan losses	(96,485		)			(89,028		)
Net loans	$	8,588,110				$	7,509,856

Loan amounts are net of unearned loan fees in excess of unamortized costs of $1.4 million as of December 31, 2018 and included net unamortized costs of $158,000 at December 31, 2017. Net loans include net discounts on acquired loans of $25.7 million and $21.1 million as of December 31, 2018 and 2017, respectively.

The Company’s loans to directors, executive officers and related entities are on substantially the same terms and underwriting as those prevailing at the time for comparable transactions with unrelated persons and do not involve more than normal risk of collectability. Such loans had balances of $3.5 million and $3.5 million at December 31, 2018 and 2017, respectively.

Purchased credit-impaired loans: The outstanding contractual unpaid principal balance of PCI loans, excluding acquisition accounting adjustments, was $22.0 million at December 31, 2018 and $32.5 million at December 31, 2017. The carrying balance of PCI loans was $14.4 million at December 31, 2018 and $21.3 million at December 31, 2017.

The following table presents the changes in the accretable yield for PCI loans for the years ended December 31, 2018 and 2017 (in thousands):



	Years Ended December 31
	2018			2017
Balance, beginning of period	$	6,520		$	8,717
Additions	995			—
Accretion to interest income	(7,509		)	(5,929		)
Disposals and other	58			(564		)
Reclassifications from non-accretable difference	5,152			4,296
Balance, end of period	$	5,216		$	6,520

As of December 31, 2018 and December 31, 2017, the non-accretable difference between the contractually required payments and cash flows expected to be collected was $7.1 million and $11.3 million, respectively.

Impaired Loans and the Allowance for Loan Losses: A loan is considered impaired when, based on current information and circumstances, the Company determines it is probable that it will be unable to collect all amounts due according to the contractual terms of the loan agreement, including scheduled interest payments. Factors involved in determining impairment include, but are not limited to, the financial condition of the borrower, the value of the underlying collateral and the current status of the economy. Impaired loans are comprised of loans on nonaccrual, TDRs, and loans that are 90 days or more past due, but are still on accrual. Purchased credit-impaired loans are considered performing within the scope of the PCI accounting guidance and are not included in the impaired loan tables.

The following tables provide additional information on impaired loans, excluding PCI loans, with and without specific allowance reserves at December 31, 2018 and 2017. Recorded investment includes the unpaid principal balance or the carrying amount of loans less charge-offs and net deferred loan fees (in thousands):



	December 31, 2018
	Unpaid Principal Balance		Recorded Investment				Related Allowance
	Unpaid Principal Balance		Without Allowance ⁽¹⁾		With Allowance ⁽²⁾		Related Allowance
Commercial real estate:
Owner-occupied	$	3,193	$	2,768	$	200	$	19
Investment properties	7,287		1,320		5,606		226
Multifamily construction	1,901		1,427		—		—
One- to four-family construction	919		919		—		—
Land and land development:
Residential	1,134		798		—		—
Commercial	44		44		—		—
Commercial business	4,014		2,937		391		16
Agricultural business/farmland	4,863		1,751		2,561		96
One- to four-family residential	6,724		4,314		2,358		51
Consumer:
Consumer secured by one- to four-family	1,622		1,438		133		6
Consumer—other	112		49		62		2
	$	31,813	$	17,765	$	11,311	$	416

	December 31, 2017
	Unpaid Principal Balance		Recorded Investment				Related Allowance
	Unpaid Principal Balance		Without Allowance ⁽¹⁾		With Allowance ⁽²⁾		Related Allowance
Commercial real estate:
Owner-occupied	$	7,807	$	6,447	$	199	$	18
Investment properties	11,296		4,200		6,884		263
One- to four-family construction	298		298		—		—
Land and land development:
Residential	1,134		798		—		—
Commercial business	4,441		3,424		555		50
Agricultural business/farmland	9,388		6,230		3,031		264
One- to four-family residential	9,547		3,709		5,775		178
Consumer:
Consumer secured by one- to four-family	1,498		1,324		139		7
Consumer—other	134		58		73		2
	$	45,543	$	26,488	$	16,656	$	782


⁽¹⁾	Includes loans without an allowance reserve that have been individually evaluated for impairment and that evaluation concluded that no reserve was needed, and $9.0 million and $10.6 million of homogenous and small balance loans as of December 31, 2018 and December 31, 2017, respectively, that are collectively evaluated for impairment for which a general reserve has been established.


⁽²⁾	Loans with a specific allowance reserve have been individually evaluated for impairment using either a discounted cash flow analysis or, for collateral dependent loans, current appraisals less costs to sell to establish realizable value.

The following table summarizes our average recorded investment and interest income recognized on impaired loans by loan class for the years ended December 31, 2018, 2017 and 2016 (in thousands):



	Year Ended December 31, 2018				Year Ended December 31, 2017				Year Ended December 31, 2016
	Average Recorded Investment		Interest Income Recognized		Average Recorded Investment		Interest Income Recognized		Average Recorded Investment		Interest Income Recognized
Commercial real estate:
Owner-occupied	$	3,806	$	11	$	3,697	$	11	$	2,721	$	2
Investment properties	7,822		314		9,136		195		18,529		242
Multifamily real estate	—		—		251		10		513		21
Commercial construction	115		—		—		—		—		—
One- to four-family construction	778		6		418		27		1,158		75
Land and land development:
Residential	994		10		1,396		42		1,948		85
Commercial	4		—		867		—		1,003		—
Commercial business	3,443		21		5,996		68		4,290		37
Agricultural business/farmland	5,501		102		6,184		207		5,004		119
One- to four-family residential	7,845		302		9,499		322		11,976		441
Consumer:
Consumer secured by one- to four-family	1,583		17		1,635		9		1,778		17
Consumer—other	142		4		184		7		615		17
	$	32,033	$	787	$	39,263	$	898	$	49,535	$	1,056

The following table presents TDRs by accrual and nonaccrual status at December 31, 2018 and 2017 (in thousands):



	December 31, 2018						December 31, 2017
	Accrual Status		Nonaccrual Status		Total TDRs		Accrual Status		Nonaccrual Status		Total TDRs
Commercial real estate:
Owner-occupied	$	200	$	78	$	278	$	199	$	87	$	286
Investment properties	5,606		—		5,606		6,884		—		6,884
Commercial business	391		—		391		555		—		555
Agricultural business/farmland	2,561		—		2,561		3,129		29		3,158
One- to four-family residential	4,469		239		4,708		5,136		801		5,937
Consumer:
Consumer secured by one- to four-family	133		—		133		139		—		139
Consumer—other	62		—		62		73		—		73
	$	13,422	$	317	$	13,739	$	16,115	$	917	$	17,032

As of December 31, 2018 and 2017, the Company had commitments to advance funds up to an additional amount of none and $45,000, respectively, related to TDRs.

There were no new TDRs that occurred during the year ended December 31, 2018. The following table presents new TDRs that occurred during the years ended December 31, 2017 and 2016 (dollars in thousands):



	Number of Contracts	Pre-modification Outstanding Recorded Investment		Post-modification Outstanding Recorded Investment
Year Ended December 31, 2017
Recorded Investment ^{(1) (2)}
Commercial real estate:
Investment properties	1	$	3,714	$	3,714
Total	1	$	3,714	$	3,714

Year Ended December 31, 2016
Recorded Investment ^{(1) (2)}
Commercial real estate:
Owner-occupied	1	$	194	$	194
One- to four-family residential	1	$	78	$	78
Total	2	$	272	$	272


⁽¹⁾	Since most loans were already considered classified and/or on non-accrual status prior to restructuring, the modifications did not have a material effect on the Company’s determination of the allowance for loan losses.


⁽²⁾	Generally, these modifications do not fit into one separate type, such as rate, term, amount, interest-only or payment, but instead are a combination of multiple types of modifications; therefore, they are disclosed in aggregate.

There were no TDRs which incurred a payment default within the years ended December 31, 2018 and December 31, 2017 for which the payment default occurred within twelve months of the restructure date. A default on a restructured loan results in a transfer to nonaccrual status, a charge-off or a combination of both.

Credit Quality Indicators: To appropriately and effectively manage the ongoing credit quality of the Company’s loan portfolio, management has implemented a risk-rating or loan grading system for its loans. The system is a tool to evaluate portfolio asset quality throughout each applicable loan’s life as an asset of the Company. Generally, loans and leases are risk rated on an aggregate borrower/relationship basis with individual loans sharing similar ratings. There are some instances when specific situations relating to individual loans will provide the basis for different risk ratings within the aggregate relationship. Loans are graded on a scale of 1 to 9. A description of the general characteristics of these categories is shown below:

Overall Risk Rating Definitions: Risk-ratings contain both qualitative and quantitative measurements and take into account the financial strength of a borrower and the structure of the loan or lease. Consequently, the definitions are to be applied in the context of each lending transaction and judgment must also be used to determine the appropriate risk rating, as it is not unusual for a loan or lease to exhibit characteristics of more than one risk-rating category. Consideration for the final rating is centered in the borrower’s ability to repay, in a timely fashion, both principal and interest. There were no material changes in the risk-rating or loan grading system in 2018.

Risk Rating 1: Exceptional

A credit supported by exceptional financial strength, stability, and liquidity. The risk rating of 1 is reserved for the Company’s top quality loans, generally reserved for investment grade credits underwritten to the standards of institutional credit providers.

Risk Rating 2: Excellent

A credit supported by excellent financial strength, stability and liquidity. The risk rating of 2 is reserved for very strong and highly stable customers with ready access to alternative financing sources.

Risk Rating 3: Strong

A credit supported by good overall financial strength and stability. Collateral margins are strong, cash flow is stable although susceptible to cyclical market changes.

Risk Rating 4: Acceptable

A credit supported by the borrower’s adequate financial strength and stability. Assets and cash flow are reasonably sound and provide for orderly debt reduction. Access to alternative financing sources will be more difficult to obtain.

Risk Rating 5: Watch

A credit with the characteristics of an acceptable credit but one which requires more than the normal level of supervision and warrants formal quarterly management reporting. Credits in this category are not yet criticized or classified, but due to adverse events or aspects of underwriting require closer than normal supervision. Generally, credits should be watch credits in most cases for six months or less as the impact of stress factors are analyzed.

Risk Rating 6: Special Mention

A credit with potential weaknesses that deserves management’s close attention is risk rated a 6. If left uncorrected, these potential weaknesses will result in deterioration in the capacity to repay debt. A key distinction between Special Mention and Substandard is that in a Special Mention credit, there are identified weaknesses that pose potential risk(s) to the repayment sources, versus well defined weaknesses that pose risk(s) to the repayment sources. Assets in this category are expected to be in this category no more than 9-12 months as the potential weaknesses in the credit are resolved.

Risk Rating 7: Substandard

A credit with well defined weaknesses that jeopardize the ability to repay in full is risk rated a 7. These credits are inadequately protected by either the sound net worth and payment capacity of the borrower or the value of pledged collateral. These are credits with a distinct possibility of loss. Loans headed for foreclosure and/or legal action due to deterioration are rated 7 or worse.

Risk Rating 8: Doubtful

A credit with an extremely high probability of loss is risk rated 8. These credits have all the same critical weaknesses that are found in a substandard loan; however, the weaknesses are elevated to the point that based upon current information, collection or liquidation in full is improbable. While some loss on doubtful credits is expected, pending events may strengthen a credit making the amount and timing of any loss indeterminate. In these situations taking the loss is inappropriate until it is clear that the pending event has failed to strengthen the credit and improve the capacity to repay debt.

Risk Rating 9: Loss

A credit that is considered to be currently uncollectible or of such little value that it is no longer a viable Bank asset is risk rated 9. Losses are taken in the accounting period in which the credit is determined to be uncollectible. Taking a loss does not mean that a credit has absolutely no recovery or salvage value but, rather, it is not practical or desirable to defer writing off the credit, even though partial recovery may occur in the future.

The following tables show Banner’s portfolio of risk-rated loans and non-risk-rated loans by grade or other characteristic as of December 31, 2018 and 2017 (in thousands):



	December 31, 2018
By class:	Pass (Risk Ratings 1-5)⁽¹⁾		Special Mention		Substandard		Doubtful		Loss		Total Loans
Commercial real estate:
Owner-occupied	$	1,396,721	$	6,963	$	26,413	$	—	$	—	$	1,430,097
Investment properties	2,122,621		—		8,438		—		—		2,131,059
Multifamily real estate	368,262		—		574		—		—		368,836
Commercial construction	159,167		11,816		1,427		—		—		172,410
Multifamily construction	184,630		—		—		—		—		184,630
One- to four-family construction	533,759		—		919		—		—		534,678
Land and land development:
Residential	187,710		—		798		—		—		188,508
Commercial	27,200		—		78		—		—		27,278
Commercial business	1,436,733		7,661		39,133		87		—		1,483,614
Agricultural business, including secured by farmland	392,318		4,214		8,341		—		—		404,873
One- to four-family residential	969,011		499		4,106		—		—		973,616
Consumer:
Consumer secured by one- to four-family	564,001		—		4,978		—		—		568,979
Consumer—other	215,706		9		302		—		—		216,017
Total	$	8,557,839	$	31,162	$	95,507	$	87	$	—	$	8,684,595



	December 31, 2017
By class:	Pass (Risk Ratings 1-5)⁽¹⁾		Special Mention		Substandard		Doubtful		Loss		Total Loans
Commercial real estate:
Owner-occupied	$	1,246,125	$	12,227	$	26,011	$	—	$	—	$	1,284,363
Investment properties	1,918,940		9,118		9,365		—		—		1,937,423
Multifamily real estate	313,432		—		756		—		—		314,188
Commercial construction	148,435		—		—		—		—		148,435
Multifamily construction	154,662		—		—		—		—		154,662
One- to four-family construction	411,802		—		3,525		—		—		415,327
Land and land development:
Residential	153,073		10,554		889		—		—		164,516
Commercial	21,665		—		2,918		—		—		24,583
Commercial business	1,213,365		12,135		54,282		112		—		1,279,894
Agricultural business, including secured by farmland	321,110		3,852		13,426		—		—		338,388
One- to four-family residential	842,304		569		5,416		—		—		848,289
Consumer:
Consumer secured by one- to four-family	520,675		—		2,256		—		—		522,931
Consumer—other	165,594		13		278		—		—		165,885
Total	$	7,431,182	$	48,468	$	119,122	$	112	$	—	$	7,598,884

⁽¹⁾

The Pass category includes some performing loans that are part of homogenous pools which are not individually risk-rated. This includes all consumer loans, all one- to four-family residential loans and, as of December 31, 2018 and 2017, in the commercial business category, $590.9 million and $296.8 million, respectively, of credit-scored small business loans. As loans in these homogeneous pools become non-accrual, they are individually risk-rated.

The following tables provide additional detail on the age analysis of Banner’s past due loans as of December 31, 2018 and 2017 (in thousands):



	December 31, 2018
	30–59 Days Past Due		60–89 Days Past Due		90 Days or More Past Due		Total Past Due		Purchased Credit-Impaired		Current		Total Loans		Loans 90 Days or More Past Due and Accruing		Non-accrual
Commercial real estate:
Owner-occupied	$	785	$	519	$	2,223	$	3,527	$	8,531	$	1,418,039	$	1,430,097	$	—	$	2,768
Investment properties	91		498		934		1,523		3,462		2,126,074		2,131,059		—		1,320
Multifamily real estate	317		—		—		317		138		368,381		368,836		—		—
Commercial construction	—		—		1,427		1,427		—		170,983		172,410		—		1,427
Multifamily construction	—		—		—		—		—		184,630		184,630		—		—
One- to four-family construction	4,781		1,078		919		6,778		137		527,763		534,678		—		919
Land and land development:
Residential	450		—		798		1,248		—		187,260		188,508		—		798
Commercial	34		—		44		78		—		27,200		27,278		—		44
Commercial business	3,982		1,305		1,756		7,043		1,028		1,475,543		1,483,614		1		2,936
Agricultural business/farmland	343		1,518		1,601		3,462		493		400,918		404,873		—		1,751
One- to four-family residential	5,440		1,790		1,657		8,887		101		964,628		973,616		658		1,544
Consumer:
Consumer secured by one- to four-family	1,136		765		706		2,607		432		565,940		568,979		238		1,201
Consumer—other	911		385		9		1,305		91		214,621		216,017		9		40
Total	$	18,270	$	7,858	$	12,074	$	38,202	$	14,413	$	8,631,980	$	8,684,595	$	906	$	14,748



	December 31, 2017
	30–59 Days Past Due		60–89 Days Past Due		90 Days or More Past Due		Total Past Due		Purchased Credit-Impaired		Current		Total Loans		Loans 90 Days or More Past Due and Accruing		Non-accrual
Commercial real estate:
Owner-occupied	$	5,323	$	76	$	5,490	$	10,889	$	7,682	$	1,265,792	$	1,284,363	$	—	$	6,447
Investment properties	1,737		—		4,096		5,833		7,166		1,924,424		1,937,423		—		4,199
Multifamily real estate	105		—		—		105		169		313,914		314,188		—		—
Commercial construction	—		—		—		—		—		148,435		148,435		—		—
Multifamily construction	3,416		—		—		3,416		—		151,246		154,662		—		—
One- to four-family construction	4,892		725		298		5,915		446		408,966		415,327		298		—
Land and land development:
Residential	—		—		798		798		—		163,718		164,516		—		798
Commercial	—		—		—		—		2,919		21,664		24,583		—		—
Commercial business	1,574		404		2,577		4,555		2,159		1,273,180		1,279,894		18		3,406
Agricultural business/farmland	598		533		2,017		3,148		565		334,675		338,388		—		6,132
One- to four-family residential	4,475		1,241		2,715		8,431		136		839,722		848,289		1,085		3,264
Consumer:
Consumer secured by one- to four-family	1,355		62		713		2,130		—		520,801		522,931		85		1,239
Consumer—other	609		136		15		760		68		165,057		165,885		—		58
Total	$	24,084	$	3,177	$	18,719	$	45,980	$	21,310	$	7,531,594	$	7,598,884	$	1,486	$	25,543

The following tables provide additional information on the allowance for loan losses and loan balances individually and collectively evaluated for impairment at or for the year ended December 31, 2018 (in thousands):



	For the Year Ended December 31, 2018
	Commercial Real Estate			Multifamily Real Estate		Construction and Land			Commercial Business			Agricultural Business			One- to Four-Family Residential			Consumer			Unallocated			Total
Allowance for loan losses:
Beginning balance	$	22,824		$	1,633	$	27,568		$	18,311		$	4,053		$	2,055		$	3,866		$	8,718		$	89,028
Provision for loan losses	3,063			2,185		(2,860		)	2,129			417			1,952			5,141			(3,527		)	8,500
Recoveries	1,646			—		213			1,049			64			750			366			—			4,088
Charge-offs	(401		)	—		(479		)	(2,051		)	(756		)	(43		)	(1,401		)	—			(5,131		)
Ending balance	$	27,132		$	3,818	$	24,442		$	19,438		$	3,778		$	4,714		$	7,972		$	5,191		$	96,485

	December 31, 2018
	Commercial Real Estate			Multifamily Real Estate		Construction and Land			Commercial Business			Agricultural Business			One- to Four-Family Residential			Consumer			Unallocated			Total
Allowance individually evaluated for impairment	$	246		$	—	$	—		$	16		$	96		$	51		$	7		$	—		$	416
Allowance collectively evaluated for impairment	26,886			3,818		24,442			19,399			3,622			4,663			7,965			5,191			95,986
Allowance for purchased credit-impaired loans	—			—		—			23			60			—			—			—			83
Total allowance for loan losses	$	27,132		$	3,818	$	24,442		$	19,438		$	3,778		$	4,714		$	7,972		$	5,191		$	96,485



	December 31, 2018
	Commercial Real Estate		Multifamily Real Estate		Construction and Land		Commercial Business		Agricultural Business		One- to Four-Family Residential		Consumer		Unallocated		Total
Loan balances:
Loans individually evaluated for impairment	$	8,625	$	—	$	3,096	$	391	$	3,298	$	4,469	$	196	$	—	$	20,075
Loans collectively evaluated for impairment	3,540,538		368,698		1,104,271		1,482,195		401,082		969,046		784,277		—		8,650,107
Purchased credit-impaired loans	11,993		138		137		1,028		493		101		523		—		14,413
Total loans	$	3,561,156	$	368,836	$	1,107,504	$	1,483,614	$	404,873	$	973,616	$	784,996	$	—	$	8,684,595



	For the Year Ended December 31, 2017
	Commercial Real Estate			Multifamily Real Estate		Construction and Land			Commercial Business			Agricultural Business			One- to Four-Family Residential			Consumer			Unallocated		Total
Allowance for loan losses:
Beginning balance	$	20,993		$	1,360	$	34,252		$	16,533		$	2,967		$	2,238		$	4,104		$	3,550	$	85,997
Provision for loan losses	2,639			262		(7,921		)	4,355			3,326			(415		)	586			5,168		8,000
Recoveries	372			11		1,237			1,226			134			270			481			—		3,731
Charge-offs	(1,180		)	—		—			(3,803		)	(2,374		)	(38		)	(1,305		)	—		(8,700		)
Ending balance	$	22,824		$	1,633	$	27,568		$	18,311		$	4,053		$	2,055		$	3,866		$	8,718	$	89,028

	December 31, 2017
	Commercial Real Estate			Multifamily Real Estate		Construction and Land			Commercial Business			Agricultural Business			One- to Four-Family Residential			Consumer			Unallocated		Total
Allowance individually evaluated for impairment	$	281		$	—	$	—		$	50		$	264		$	178		$	9		$	—	$	782
Allowance collectively evaluated for impairment	22,543			1,633		27,567			18,214			3,676			1,877			3,857			8,718		88,085
Allowance for purchased credit-impaired loans	—			—		1			47			113			—			—			—		161
Total allowance for loan losses	$	22,824		$	1,633	$	27,568		$	18,311		$	4,053		$	2,055		$	3,866		$	8,718	$	89,028



	December 31, 2017
	Commercial Real Estate		Multifamily Real Estate		Construction and Land		Commercial Business		Agricultural Business		One- to Four-Family Residential		Consumer		Unallocated		Total
Loan balances:
Loans individually evaluated for impairment	$	16,017	$	—	$	750	$	1,812	$	8,585	$	5,136	$	212	$	—	$	32,512
Loans collectively evaluated for impairment	3,190,921		314,019		903,408		1,275,923		329,238		843,017		688,536		—		7,545,062
Purchased credit-impaired loans	14,848		169		3,365		2,159		565		136		68		—		21,310
Total loans	$	3,221,786	$	314,188	$	907,523	$	1,279,894	$	338,388	$	848,289	$	688,816	$	—	$	7,598,884

The following table provides additional information on the allowance for loan losses for the year ended December 31, 2016 (in thousands):



	For the Year Ended December 31, 2016
	Commercial Real Estate			Multifamily Real Estate			Construction and Land			Commercial Business			Agricultural Business			One- to Four-Family Residential			Consumer			Unallocated		Total
Allowance for loan losses:
Beginning balance	$	20,716		$	4,195		$	27,131		$	13,856		$	3,645		$	4,732		$	902		$	2,831	$	78,008
Provision for loan losses	441			(2,835		)	5,566			1,632			(170		)	(3,402		)	4,079			719		6,030
Recoveries	582			—			2,171			1,993			59			1,283			610			—		6,698
Charge-offs	(746		)	—			(616		)	(948		)	(567		)	(375		)	(1,487		)	—		(4,739		)
Ending balance	$	20,993		$	1,360		$	34,252		$	16,533		$	2,967		$	2,238		$	4,104		$	3,550	$	85,997

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

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