Loans | Loans The loan portfolio is comprised of loans originated by the Company and loans that were acquired in connection with the Company’s acquisitions of Bank of Choice and Community Banks of Colorado in 2011, and Hillcrest Bank and Bank Midwest in 2010. The majority of the loans acquired in the Hillcrest Bank and Community Banks of Colorado transactions are covered by loss sharing agreements with the FDIC, and covered loans are presented separately from non-covered loans due to the FDIC loss sharing agreements associated with these loans. Covered loans comprised 7.2% of the total loan portfolio at June 30, 2015 , compared to 9.0% of the total loan portfolio at December 31, 2014 . The table below shows the loan portfolio composition including carrying value by segment of loans accounted for under ASC Topic 310-30 Receivables—Loans and Debt Securities Acquired with Deteriorated Credit Quality and loans not accounted for under this guidance, which includes our originated loans. The table also shows the amounts covered by the FDIC loss sharing agreements as of June 30, 2015 and December 31, 2014 . The carrying value of loans are net of discounts, fees and costs on loans excluded from ASC 310-30 of $8.3 million and $10.5 million as of June 30, 2015 and December 31, 2014 , respectively: June 30, 2015 ASC 310-30 loans Non 310-30 loans Total loans % of total Commercial $ 21,417 $ 895,309 $ 916,726 39.4 % Agriculture 18,486 122,468 140,954 6.1 % Commercial real estate 166,481 416,885 583,366 25.0 % Residential real estate 31,162 623,167 654,329 28.1 % Consumer 3,749 29,400 33,149 1.4 % Total $ 241,295 $ 2,087,229 $ 2,328,524 100.0 % Covered $ 139,250 $ 27,899 $ 167,149 7.2 % Non-covered 102,045 2,059,330 2,161,375 92.8 % Total $ 241,295 $ 2,087,229 $ 2,328,524 100.0 % December 31, 2014 ASC 310-30 loans Non 310-30 Total loans % of total Commercial $ 22,956 $ 772,440 $ 795,396 36.8 % Agriculture 19,063 118,468 137,531 6.4 % Commercial real estate 192,330 369,264 561,594 26.0 % Residential real estate 40,761 591,939 632,700 29.2 % Consumer 4,535 30,653 35,188 1.6 % Total $ 279,645 $ 1,882,764 $ 2,162,409 100.0 % Covered $ 160,876 $ 32,821 $ 193,697 9.0 % Non-covered 118,769 1,849,943 1,968,712 91.0 % Total $ 279,645 $ 1,882,764 $ 2,162,409 100.0 % Included in commercial loans are $144.2 million and $161.8 million of energy-related loans at June 30, 2015 and December 31, 2014 , respectively. Energy prices declined significantly during 2014 and prolonged or further pricing pressure could increase stress on energy clients and ultimately the credit quality of this portfolio. However, loans have been structured to mitigate credit loss under a variety of circumstances, including the impact on energy loans as a result of depressed oil prices for a sustained period. Also included in the commercial segment are tax exempt loans totaling $256.4 million and $112.6 million at June 30, 2015 and December 31, 2014 , respectively. Loans are considered past due or delinquent when the contractual principal or interest due in accordance with the terms of the loan agreement remains unpaid after the due date of the scheduled payment. Pooled loans accounted for under ASC 310-30 that are 90 days or more past due and still accreting are generally considered to be performing and are included in loans 90 days or more past due and still accruing. Non-accrual loans include troubled debt restructurings on non-accrual status. Total non-accrual loans excluded from the scope of ASC 310-30 totaled $15.1 million and $10.8 million at June 30, 2015 and December 31, 2014 , respectively. Loan delinquency for all loans is shown in the following tables at June 30, 2015 and December 31, 2014 , respectively: Total Loans June 30, 2015 30-59 days past due 60-89 days past due Greater than 90 days past due Total past due Current Total loans Loans > 90 days past due and still accruing Non- accrual Loans excluded from ASC 310-30 Commercial $ 5,998 $ 134 $ 1,089 $ 7,221 $ 888,088 $ 895,309 $ 22 $ 10,311 Agriculture 135 — — 135 122,333 122,468 — 265 Commercial real estate Construction — — — — 10,772 10,772 — — Acquisition/development — — — — 4,001 4,001 — — Multifamily — — — — 17,120 17,120 — — Owner-occupied — — 113 113 146,396 146,509 — 726 Non owner-occupied 1,383 208 — 1,591 236,892 238,483 — 49 Total commercial real estate 1,383 208 113 1,704 415,181 416,885 — 775 Residential real estate Senior lien 653 — 1,250 1,903 568,038 569,941 — 3,313 Junior lien 160 8 — 168 53,058 53,226 — 382 Total residential real estate 813 8 1,250 2,071 621,096 623,167 — 3,695 Consumer 240 4 — 244 29,156 29,400 — 31 Total loans excluded from ASC 310-30 $ 8,569 $ 354 $ 2,452 $ 11,375 $ 2,075,854 $ 2,087,229 $ 22 $ 15,077 Covered loans excluded from ASC 310-30 $ 3 $ — $ 1,052 $ 1,055 $ 26,844 $ 27,899 $ — $ 1,140 Non-covered loans excluded from ASC 310-30 8,566 354 1,400 10,320 2,049,010 2,059,330 22 13,937 Total loans excluded from ASC 310-30 $ 8,569 $ 354 $ 2,452 $ 11,375 $ 2,075,854 $ 2,087,229 $ 22 $ 15,077 Loans accounted for under ASC 310-30 Commercial $ 418 $ 70 $ 742 $ 1,230 $ 20,187 $ 21,417 $ 742 $ — Agriculture 374 — 65 439 18,047 18,486 65 — Commercial real estate 884 145 21,736 22,765 143,716 166,481 21,736 — Residential real estate 147 — 2,290 2,437 28,725 31,162 2,290 — Consumer 165 — 21 186 3,563 3,749 21 — Total loans accounted for under ASC 310-30 $ 1,988 $ 215 $ 24,854 $ 27,057 $ 214,238 $ 241,295 $ 24,854 $ — Covered loans accounted for under ASC 310-30 $ 1,197 $ — $ 23,078 $ 24,275 $ 114,975 $ 139,250 $ 23,080 $ — Non-covered loans accounted for under ASC 310-30 791 215 1,776 2,782 99,263 102,045 1,774 — Total loans accounted for under ASC 310-30 $ 1,988 $ 215 $ 24,854 $ 27,057 $ 214,238 $ 241,295 $ 24,854 $ — Total loans $ 10,557 $ 569 $ 27,306 $ 38,432 $ 2,290,092 $ 2,328,524 $ 24,876 $ 15,077 Covered loans $ 1,200 $ — $ 24,130 $ 25,330 $ 141,819 $ 167,149 $ 23,080 $ 1,140 Non-covered loans 9,357 569 3,176 13,102 2,148,273 2,161,375 1,796 13,937 Total loans $ 10,557 $ 569 $ 27,306 $ 38,432 $ 2,290,092 $ 2,328,524 $ 24,876 $ 15,077 Total Loans December 31, 2014 30-59 days past due 60-89 days past due Greater than 90 days past due Total past due Current Total loans Loans > 90 days past due and still accruing Non- accrual Loans excluded from ASC 310-30 Commercial $ 83 $ 97 $ 318 $ 498 $ 771,942 $ 772,440 $ 215 $ 4,215 Agriculture 47 — 10 57 118,411 118,468 10 495 Commercial real estate Construction — — — — 11,748 11,748 — — Acquisition/development 41 — — 41 4,532 4,573 — — Multifamily — — — — 10,856 10,856 (1 ) — Owner-occupied 336 78 101 515 119,710 120,225 — 843 Non owner-occupied 158 — 222 380 221,482 221,862 — 222 Total commercial real estate 535 78 323 936 368,328 369,264 (1 ) 1,065 Residential real estate Senior lien 378 1,403 732 2,513 537,022 539,535 — 4,335 Junior lien 133 1 101 235 52,169 52,404 — 476 Total residential real estate 511 1,404 833 2,748 589,191 591,939 — 4,811 Consumer 266 21 39 326 30,327 30,653 39 227 Total loans excluded from ASC 310-30 $ 1,442 $ 1,600 $ 1,523 $ 4,565 $ 1,878,199 $ 1,882,764 $ 263 $ 10,813 Covered loans excluded from ASC 310-30 $ 17 $ 1,016 $ 152 $ 1,185 $ 31,636 $ 32,821 $ 75 $ 1,317 Non-covered loans excluded from ASC 310-30 1,425 584 1,371 3,380 1,846,563 1,849,943 188 9,496 Total loans excluded from ASC 310-30 $ 1,442 $ 1,600 $ 1,523 $ 4,565 $ 1,878,199 $ 1,882,764 $ 263 $ 10,813 Loans accounted for under ASC 310-30 Commercial $ 152 $ — $ 1,755 $ 1,907 $ 21,049 $ 22,956 $ 1,754 $ — Agriculture — — 367 367 18,696 19,063 367 — Commercial real estate 564 92 31,013 31,669 160,661 192,330 31,013 — Residential real estate 2,014 3,826 646 6,486 34,275 40,761 646 — Consumer 369 — 54 423 4,112 4,535 54 — Total loans accounted for under ASC 310-30 $ 3,099 $ 3,918 $ 33,835 $ 40,852 $ 238,793 $ 279,645 $ 33,834 $ — Covered loans accounted for under ASC 310-30 $ 576 $ 3,892 $ 31,239 $ 35,707 $ 125,169 $ 160,876 $ 31,238 $ — Non-covered loans accounted for under ASC 310-30 2,523 26 2,596 5,145 113,624 118,769 2,596 — Total loans accounted for under ASC 310-30 $ 3,099 $ 3,918 $ 33,835 $ 40,852 $ 238,793 $ 279,645 $ 33,834 $ — Total loans $ 4,541 $ 5,518 $ 35,358 $ 45,417 $ 2,116,992 $ 2,162,409 $ 34,097 $ 10,813 Covered loans $ 593 $ 4,908 $ 31,391 $ 36,892 $ 156,805 $ 193,697 $ 31,313 $ 1,317 Non-covered loans 3,948 610 3,967 8,525 1,960,187 1,968,712 2,784 9,496 Total loans $ 4,541 $ 5,518 $ 35,358 $ 45,417 $ 2,116,992 $ 2,162,409 $ 34,097 $ 10,813 The Company's commercial substandard loans excluded from ASC 310-30 totaled $45.2 million and $19.3 million at June 30, 2015 and December 31, 2014 , respectively. The increase was primarily due to four loan relationships totaling $28.0 million at June 30, 2015 . Three of these substandard loans were energy related and totaled $21.3 million at June 30, 2015 . Credit exposure for all loans as determined by the Company’s internal risk rating system was as follows as of June 30, 2015 and December 31, 2014 , respectively: Total Loans June 30, 2015 Pass Special mention Substandard Doubtful Total Loans excluded from ASC 310-30 Commercial $ 819,981 $ 29,415 $ 45,234 $ 679 $ 895,309 Agriculture 109,723 12,130 615 — 122,468 Commercial real estate Construction 10,772 — — — 10,772 Acquisition/development 4,001 — — — 4,001 Multifamily 17,120 — — — 17,120 Owner-occupied 142,378 149 3,982 — 146,509 Non owner-occupied 230,394 4,856 3,228 5 238,483 Total commercial real estate 404,665 5,005 7,210 5 416,885 Residential real estate Senior lien 564,946 — 4,826 169 569,941 Junior lien 52,061 — 1,165 — 53,226 Total residential real estate 617,007 — 5,991 169 623,167 Consumer 29,369 — 31 — 29,400 Total loans excluded from ASC 310-30 $ 1,980,745 $ 46,550 $ 59,081 $ 853 $ 2,087,229 Covered loans excluded from ASC 310-30 $ 16,594 $ 163 $ 10,994 $ 148 $ 27,899 Non-covered loans excluded from ASC 310-30 1,964,151 46,387 48,087 705 2,059,330 Total loans excluded from ASC 310-30 $ 1,980,745 $ 46,550 $ 59,081 $ 853 $ 2,087,229 Loans accounted for under ASC 310-30 Commercial $ 9,813 $ 446 $ 10,854 $ 304 $ 21,417 Agriculture 10,616 6,028 1,842 — 18,486 Commercial real estate 74,320 3,319 85,073 3,769 166,481 Residential real estate 23,198 1,211 6,753 — 31,162 Consumer 3,241 100 408 — 3,749 Total loans accounted for under ASC 310-30 $ 121,188 $ 11,104 $ 104,930 $ 4,073 $ 241,295 Covered loans accounted for under ASC 310-30 $ 39,446 $ 8,901 $ 86,830 $ 4,073 $ 139,250 Non-covered loans accounted for under ASC 310-30 81,742 2,203 18,100 — 102,045 Total loans accounted for under ASC 310-30 $ 121,188 $ 11,104 $ 104,930 $ 4,073 $ 241,295 Total loans $ 2,101,933 $ 57,654 $ 164,011 $ 4,926 $ 2,328,524 Total covered $ 56,040 $ 9,064 $ 97,824 $ 4,221 $ 167,149 Total non-covered 2,045,893 48,590 66,187 705 2,161,375 Total loans $ 2,101,933 $ 57,654 $ 164,011 $ 4,926 $ 2,328,524 Total Loans December 31, 2014 Pass Special mention Substandard Doubtful Total Loans excluded from ASC 310-30 Commercial $ 742,944 $ 10,166 $ 19,250 $ 80 $ 772,440 Agriculture 114,642 85 3,741 — 118,468 Commercial real estate Construction 11,748 — — — 11,748 Acquisition/development 4,573 — — — 4,573 Multifamily 10,856 — — — 10,856 Owner-occupied 115,178 158 4,889 — 120,225 Non owner-occupied 199,817 17,607 4,430 8 221,862 Total commercial real estate 342,172 17,765 9,319 8 369,264 Residential real estate Senior lien 533,630 23 5,744 138 539,535 Junior lien 51,059 — 1,345 — 52,404 Total residential real estate 584,689 23 7,089 138 591,939 Consumer 30,426 — 227 — 30,653 Total loans excluded from ASC 310-30 $ 1,814,873 $ 28,039 $ 39,626 $ 226 $ 1,882,764 Covered loans excluded from ASC 310-30 $ 21,240 $ 171 $ 11,301 $ 109 $ 32,821 Non-covered loans excluded from ASC 310-30 1,793,633 27,868 28,325 117 1,849,943 Total loans excluded from ASC 310-30 $ 1,814,873 $ 28,039 $ 39,626 $ 226 $ 1,882,764 Loans accounted for under ASC 310-30 Commercial $ 11,038 $ 282 $ 11,092 $ 544 $ 22,956 Agriculture 16,854 30 2,179 — 19,063 Commercial real estate 82,603 3,770 101,966 3,991 192,330 Residential real estate 29,069 1,403 10,289 — 40,761 Consumer 3,641 105 789 — 4,535 Total loans accounted for under ASC 310-30 $ 143,205 $ 5,590 $ 126,315 $ 4,535 $ 279,645 Covered loans accounted for under ASC 310-30 $ 49,856 $ 3,036 $ 103,451 $ 4,533 $ 160,876 Non-covered loans accounted for under ASC 310-30 93,349 2,554 22,864 2 118,769 Total loans accounted for under ASC 310-30 $ 143,205 $ 5,590 $ 126,315 $ 4,535 $ 279,645 Total loans $ 1,958,078 $ 33,629 $ 165,941 $ 4,761 $ 2,162,409 Total covered $ 71,096 $ 3,207 $ 114,752 $ 4,642 $ 193,697 Total non-covered 1,886,982 30,422 51,189 119 1,968,712 Total loans $ 1,958,078 $ 33,629 $ 165,941 $ 4,761 $ 2,162,409 Impaired Loans Loans are considered to be impaired when it is probable that the Company will not be able to collect all amounts due in accordance with the contractual terms of the loan agreement. Impaired loans are comprised of loans excluded from ASC 310-30 on non-accrual status, accruing troubled debt restructurings (“TDRs”), loans in the process of bankruptcy, and restructured loans that are in compliance with their modified terms for one year or longer and are current as to principal and interest payments. If a specific allowance is warranted based on the borrower’s overall financial condition, the specific allowance is calculated based on discounted cash flows using the loan’s initial contractual effective interest rate or the fair value of the collateral less selling costs for collateral dependent loans. At June 30, 2015 , the Company measured $10.7 million of impaired loans using discounted cash flows, the loan’s initial contractual effective interest rate and observable market valuations and $22.3 million of impaired loans based on the fair value of the collateral less selling costs. Impaired loans totaling $8.2 million , that individually were less than $250 thousand each, were measured through our general allowance reserves due to their relatively small size. At June 30, 2015 and December 31, 2014 , the Company’s recorded investments in impaired loans were $41.2 million and $32.1 million , respectively, of which $10.9 million and $11.1 million , respectively, were covered by loss sharing agreements, for the aforementioned periods. The increase in impaired loans during the six months ended June 30, 2015 , was primarily due to two relationships totaling $12.7 million that were deemed impaired during the period. Both of the relationships were in the commercial and industrial segment and were non-covered, one of which totaled $6.8 million and was current as to principal and interest payments as of June 30, 2015 , and the other totaled $5.9 million and was on non-accrual status at June 30, 2015 . Impaired loans had a collective related allowance for loan losses allocated to them of $0.9 million and $0.3 million at June 30, 2015 and December 31, 2014 , respectively. Additional information regarding impaired loans at June 30, 2015 and December 31, 2014 is set forth in the table below: Impaired Loans June 30, 2015 December 31, 2014 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 $ 28,570 $ 28,283 $ — $ 16,953 $ 16,771 $ — Agriculture — — — 3,065 3,061 — Commercial real estate Construction — — — — — — Acquisition/development — — — — — — Multifamily — — — — — — Owner-occupied 2,145 1,876 — 1,164 970 — Non-owner occupied — — — — — — Total commercial real estate 2,145 1,876 — 1,164 970 — Residential real estate Senior lien 349 310 — 694 248 — Junior lien — — — — — — Total residential real estate 349 310 — 694 248 — Consumer — — — — — — Total impaired loans with no related allowance recorded $ 31,064 $ 30,469 $ — $ 21,876 $ 21,050 $ — With a related allowance recorded: Commercial $ 1,678 $ 1,502 $ 681 $ 894 $ 693 $ 82 Agriculture 390 362 2 177 145 — Commercial real estate Construction — — — — — — Acquisition/development — — — — — — Multifamily 39 38 — — — — Owner-occupied 1,238 918 2 1,321 1,024 5 Non-owner occupied 922 846 6 1,140 1,060 9 Total commercial real estate 2,199 1,802 8 2,461 2,084 14 Residential real estate Senior lien 6,372 5,760 193 7,360 6,359 172 Junior lien 1,560 1,300 9 1,768 1,515 9 Total residential real estate 7,932 7,060 202 9,128 7,874 181 Consumer 48 46 — 277 245 2 Total impaired loans with a related allowance recorded $ 12,247 $ 10,772 $ 893 $ 12,937 $ 11,041 $ 279 Total impaired loans $ 43,311 $ 41,241 $ 893 $ 34,813 $ 32,091 $ 279 The table below shows additional information regarding the average recorded investment and interest income recognized on impaired loans for the periods presented: For the six months ended June 30, 2015 June 30, 2014 Average recorded investment Interest income recognized Average recorded investment Interest income recognized With no related allowance recorded: Commercial $ 28,670 $ 357 $ 25,329 $ 150 Agriculture — — 9,028 108 Commercial real estate Construction — — — — Acquisition/development — — — — Multifamily — — — — Owner-occupied 1,910 35 1,603 47 Non owner-occupied — — 473 15 Total commercial real estate 1,910 35 2,076 62 Residential real estate Senior lien 315 9 405 5 Junior lien — — — — Total residential real estate 315 9 405 5 Consumer — — — — Total impaired loans with no related allowance recorded $ 30,895 $ 401 $ 36,838 $ 325 With a related allowance recorded: Commercial $ 1,549 $ 1 $ 1,793 $ 4 Agriculture 407 2 171 — Commercial real estate Construction — — — — Acquisition/development — — — — Multifamily 39 — 874 — Owner-occupied 960 13 811 7 Non owner-occupied 863 26 659 13 Total commercial real estate 1,862 39 2,344 20 Residential real estate Senior lien 5,880 59 7,344 52 Junior lien 1,326 26 1,540 30 Total residential real estate 7,206 85 8,884 82 Consumer 49 — 240 — Total impaired loans with a related allowance recorded $ 11,073 $ 127 $ 13,432 $ 106 Total impaired loans $ 41,968 $ 528 $ 50,270 $ 431 Troubled debt restructurings It is the Company’s policy to review each prospective credit in order to determine the appropriateness and the adequacy of security or collateral prior to making a loan. In the event of borrower default, the Company seeks recovery in compliance with lending laws, the respective loan agreements, and credit monitoring and remediation procedures that may include restructuring a loan to provide a concession by the Company to the borrower from their original terms due to borrower financial difficulties in order to facilitate repayment. Additionally, if a borrower’s repayment obligation has been discharged by a court, and that debt has not been reaffirmed by the borrower, regardless of past due status, the loan is considered to be a TDR. At June 30, 2015 and December 31, 2014 , the Company had $15.2 million and $19.3 million , respectively, of accruing TDRs that had been restructured from the original terms in order to facilitate repayment. Of these, $1.7 million and $9.8 million were covered by FDIC loss sharing agreements as of June 30, 2015 and December 31, 2014 , respectively. Approximately $8.8 million of loans reported as TDRs at December 31, 2014 were in compliance with their modified terms at June 30, 2015 , and therefore, are no longer reportable as TDRs at June 30, 2015 . Non-accruing TDRs at June 30, 2015 and December 31, 2014 totaled $5.4 million and $7.0 million , respectively. Of these, $1.0 million and $1.2 million were covered by the FDIC loss sharing agreements as of June 30, 2015 and December 31, 2014 , respectively. During the six months ended June 30, 2015 , the Company restructured twelve loans with a recorded investment of $8.0 million to facilitate repayment. Substantially all of the loan modifications were a reduction of the principal payment, a reduction in interest rate, or an extension of term. Loan modifications to loans accounted for under ASC 310-30 are not considered TDRs. The table below provides additional information related to accruing TDRs at June 30, 2015 and December 31, 2014 : Accruing TDRs June 30, 2015 Recorded investment Average year-to- date recorded investment Unpaid principal balance Unfunded commitments to fund TDRs Commercial $ 12,635 $ 12,870 $ 12,765 $ 1,887 Agriculture 97 99 101 — Commercial real estate 394 399 399 — Residential real estate 2,071 2,105 2,119 2 Consumer 15 16 15 — Total $ 15,212 $ 15,489 $ 15,399 $ 1,889 Accruing TDRs December 31, 2014 Recorded investment Average year-to- date recorded investment Unpaid principal balance Unfunded commitments to fund TDRs Commercial $ 13,249 $ 12,496 $ 13,249 $ 375 Agriculture 2,711 3,110 2,715 — Commercial real estate 610 627 622 — Residential real estate 2,687 2,767 2,714 2 Consumer 18 20 18 — Total $ 19,275 $ 19,020 $ 19,318 $ 377 The following table summarizes the Company’s carrying value of non-accrual TDRs as of June 30, 2015 and December 31, 2014 : Non - Accruing TDRs June 30, 2015 December 31, 2014 Covered Non-covered Covered Non-covered Commercial $ — $ 3,332 $ 1 $ 3,993 Agriculture 81 154 201 164 Commercial real estate 75 300 94 364 Residential real estate 875 567 910 1,056 Consumer — 2 — 190 Total $ 1,031 $ 4,355 $ 1,206 $ 5,767 Accrual of interest is resumed on loans that were on non-accrual only after the loan has performed sufficiently. The Company had no TDRs that were modified within the past 12 months and had defaulted on their restructured terms during the six months ended June 30, 2015 . During the six months ended June 30, 2014 , the Company had four TDRs that had been modified within the past 12 months that defaulted on their restructured terms. The defaulted TDRs consisted of agriculture, residential real estate, and consumer loans totaling $59 thousand . For purposes of this disclosure, the Company considers “default” to mean 90 days or more past due on principal or interest. Loans accounted for under ASC Topic 310-30 Loan pools accounted for under ASC Topic 310-30 are periodically remeasured to determine expected future cash flows. In determining the expected cash flows, the timing of cash flows and prepayment assumptions for smaller homogeneous loans are based on statistical models that take into account factors such as the loan interest rate, credit profile of the borrowers, the years in which the loans were originated, and whether the loans are fixed or variable rate loans. Prepayments may be assumed on loans if circumstances specific to that loan warrant a prepayment assumption. The re-measurement of loans accounted for under ASC 310-30 resulted in the following changes in the carrying amount of accretable yield during the six months ended June 30, 2015 and 2014 : June 30, June 30, Accretable yield beginning balance $ 113,463 $ 130,624 Reclassification from non-accretable difference 15,823 18,658 Reclassification to non-accretable difference (1,390 ) (909 ) Accretion (24,466 ) (32,278 ) Accretable yield ending balance $ 103,430 $ 116,095 Below is the composition of the net book value for loans accounted for under ASC 310-30 at June 30, 2015 and December 31, 2014 : June 30, December 31, Contractual cash flows $ 689,116 $ 751,932 Non-accretable difference (344,391 ) (358,824 ) Accretable yield (103,430 ) (113,463 ) Loans accounted for under ASC 310-30 $ 241,295 $ 279,645 |