Allowance for Loan and Leases and Reserve for Unfunded Commitments | Note 5—Allowance for Loans and leases The following March 31, 2021 Commercial Real Estate Residential Real Estate Construction, Land Development, and Other Land Commercial and Industrial Paycheck Protection Program Installment and Other Lease Financing Receivables Total Allowance for loan and lease losses Three months ended Beginning balance $ 19,584 $ 2,400 $ 1,352 $ 41,183 $ — $ 15 $ 1,813 $ 66,347 Provisions (release) 2,606 (302 ) (241 ) 1,947 — (3 ) 360 4,367 Charge-offs (1,877 ) (11 ) (326 ) (2,888 ) — — (364 ) (5,466 ) Recoveries 185 4 — 60 — — 93 342 Ending balance $ 20,498 $ 2,091 $ 785 $ 40,302 $ — $ 12 $ 1,902 $ 65,590 Ending balance: Individually evaluated for impairment $ 7,409 $ 101 $ — $ 18,824 $ — $ — $ — $ 26,334 Collectively evaluated for impairment 10,881 1,460 780 20,066 — 12 1,902 35,101 Loans acquired with deteriorated credit quality 2,208 530 5 1,412 — — — 4,155 Total allowance for loan and lease losses $ 20,498 $ 2,091 $ 785 $ 40,302 $ — $ 12 $ 1,902 $ 65,590 March 31, 2021 Commercial Real Estate Residential Real Estate Construction, Land Development, and Other Land Commercial and Industrial Paycheck Protection Program Installment and Other Lease Financing Receivables Total Loans and leases ending balance: Individually evaluated for impairment $ 54,421 $ 1,709 $ — $ 43,306 $ — $ — $ — $ 99,436 Collectively evaluated for impairment 1,281,188 469,287 238,332 1,312,248 617,006 1,425 254,331 4,173,817 Loans acquired with deteriorated credit quality 96,059 74,283 1,992 8,842 — 191 — 181,367 Total loans and leases $ 1,431,668 $ 545,279 $ 240,324 $ 1,364,396 $ 617,006 $ 1,616 $ 254,331 $ 4,454,620 March 31, 2020 Commercial Real Estate Residential Real Estate Construction, Land Development, and Other Land Commercial and Industrial Installment and Other Lease Financing Receivables Total Allowance for loan and lease losses Three months ended Beginning balance $ 7,965 $ 1,990 $ 610 $ 19,377 $ 50 $ 1,944 $ 31,936 Provisions 4,422 784 394 8,546 3 306 14,455 Charge-offs (552 ) (5 ) — (3,958 ) — (457 ) (4,972 ) Recoveries 16 9 — 174 — 222 421 Ending balance $ 11,851 $ 2,778 $ 1,004 $ 24,139 $ 53 $ 2,015 $ 41,840 Ending balance: Individually evaluated for impairment $ 3,634 $ 92 $ — $ 9,709 $ — $ — $ 13,435 Collectively evaluated for impairment 6,115 1,685 915 13,320 53 2,015 24,103 Loans acquired with deteriorated credit quality 2,102 1,001 89 1,110 — — 4,302 Total allowance for loan and lease losses $ 11,851 $ 2,778 $ 1,004 $ 24,139 $ 53 $ 2,015 $ 41,840 March 31, 2020 Commercial Real Estate Residential Real Estate Construction, Land Development, and Other Land Commercial and Industrial Installment and Other Lease Financing Receivables Total Loans and leases ending balance: Individually evaluated for impairment $ 32,974 $ 1,960 $ 2,577 $ 43,926 $ — $ — $ 81,437 Collectively evaluated for impairment 1,134,090 597,839 269,908 1,354,825 5,485 173,247 3,535,394 Loans acquired with deteriorated credit quality 127,895 94,198 5,291 15,808 236 — 243,428 Total loans and leases $ 1,294,959 $ 693,997 $ 277,776 $ 1,414,559 $ 5,721 $ 173,247 $ 3,860,259 The Company decreased the allowance for loan and lease losses by $757,000 for the three months ended March 31, 2021 and increased it by $9.9 million for the three months ended March 31, 2020. For acquired impaired loans, the Company decreased the allowance for loan and lease losses by $2.3 million and increased the allowance for loan and lease losses by $1.5 million for the three months ended March 31, 2021, and 2020 respectively. For loans individually evaluated for impairment, the Company increased the allowance for loan and lease losses by $2.4 million for the three months ended March 31, 2021, and by $2.7 million for the three months ended March 31, 2020. For loans collectively evaluated for impairment, the Company decreased the allowance for loan and lease losses by $824,000 for the three months ended March 31, 2021, and increased the allowance for loan and lease losses by $5.6 million for the three months ended March 31, 2020, respectively. An allowance for loan and lease loss allocation has not been made for Paycheck Protection Program (“PPP”) loans as the loans have a 100% SBA guarantee. On a quarterly basis, the Company assesses the collectability of its government guarantee using historical experience. The following and March 31, 2021 Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance recorded Commercial real estate $ 28,685 $ 30,853 $ — Residential real estate 1,496 1,609 — Commercial and industrial 13,585 16,218 — With an allowance recorded Commercial real estate 25,736 27,275 7,409 Residential real estate 213 215 101 Commercial and industrial 29,721 32,389 18,824 Total impaired loans $ 99,436 $ 108,559 $ 26,334 December 31, 2020 Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance recorded Commercial real estate $ 32,473 $ 34,792 $ — Residential real estate 1,558 1,644 — Commercial and industrial 17,944 19,917 — With an allowance recorded Commercial real estate 13,696 14,919 5,034 Residential real estate 272 274 78 Commercial and industrial 29,412 32,018 18,848 Total impaired loans $ 95,355 $ 103,564 $ 23,960 The following tables summarize the average recorded investment and interest income recognized for loans and leases considered impaired, which excludes acquired impaired loans, for the three months ended: March 31, 2021 Average Recorded Investment Interest Income Recognized With no related allowance recorded Commercial real estate $ 34,961 $ 311 Residential real estate 3,080 18 Commercial and industrial 16,568 129 With an allowance recorded Commercial real estate 22,178 161 Residential real estate 298 2 Commercial and industrial 31,089 273 Total impaired loans $ 108,174 $ 894 March 31, 2020 Average Recorded Investment Interest Income Recognized With no related allowance recorded Commercial real estate $ 18,728 $ 277 Residential real estate 1,221 — Construction, land development, and other land 2,836 20 Commercial and industrial 14,368 105 With an allowance recorded Commercial real estate 13,177 136 Residential real estate 771 14 Commercial and industrial 24,668 441 Total impaired loans $ 75,769 $ 993 The following March 31, 2021 Commercial Real Estate Residential Real Estate Construction, Land Development, and Other Land Commercial and Industrial Paycheck Protection Program Installment and Other Lease Financing Receivables Total Pass $ 1,088,465 $ 444,196 $ 192,326 $ 1,074,221 $ 617,006 $ 1,333 $ 250,166 $ 3,667,713 Watch 142,956 22,937 46,006 195,166 — 92 45 407,202 Special Mention 49,714 1,702 — 41,025 — — 2,370 94,811 Substandard 54,474 2,161 — 45,142 — — 1,282 103,059 Doubtful — — — — — — 468 468 Loss — — — — — — — — Total $ 1,335,609 $ 470,996 $ 238,332 $ 1,355,554 $ 617,006 $ 1,425 $ 254,331 $ 4,273,253 December 31, 2020 Commercial Real Estate Residential Real Estate Construction, Land Development, and Other Land Commercial and Industrial Paycheck Protection Program Installment and Other Lease Financing Receivables Total Pass $ 1,064,623 $ 463,103 $ 180,458 $ 1,027,399 $ 517,815 $ 1,706 $ 222,818 $ 3,477,922 Watch 134,381 22,086 46,162 225,930 — 96 47 428,702 Special Mention 60,022 3,795 — 56,784 — — 2,721 123,322 Substandard 54,160 4,447 — 48,609 — 1 955 108,172 Doubtful — — — — — — 600 600 Loss — — — — — — — — Total $ 1,313,186 $ 493,431 $ 226,620 $ 1,358,722 $ 517,815 $ 1,803 $ 227,141 $ 4,138,718 The following tables summarize contractual delinquency information for acquired non-impaired and originated loans and leases by category at March 31, 2021 and December 31, 2020: March 31, 2021 30-59 Days Past Due 60-89 Days Past Due Greater than 90 Days and Accruing Non- accrual Total Past Due Current Total Commercial real estate $ 17,629 $ — $ — $ 16,198 $ 33,827 $ 1,301,782 $ 1,335,609 Residential real estate 1,310 1,000 — 2,078 4,388 466,608 470,996 Construction, land development, and other land 1,760 — — — 1,760 236,572 238,332 Commercial and industrial 3,076 588 — 17,565 21,229 1,334,325 1,355,554 Paycheck Protection Program — — — — — 617,006 617,006 Installment and other — — — — — 1,425 1,425 Lease financing receivables 1,859 521 — 1,243 3,623 250,708 254,331 Total $ 25,634 $ 2,109 $ — $ 37,084 $ 64,827 $ 4,208,426 $ 4,273,253 December 31, 2020 30-59 Days Past Due 60-89 Days Past Due Greater than 90 Days and Accruing Non- accrual Total Past Due Current Total Commercial real estate $ 1,544 $ 4,194 $ — $ 15,969 $ 21,707 $ 1,291,479 $ 1,313,186 Residential real estate 1,686 — — 1,929 3,615 489,816 493,431 Construction, land development, and other land — — — — — 226,620 226,620 Commercial and industrial 4,521 1,290 — 21,936 27,747 1,330,975 1,358,722 Paycheck Protection Program — — — — — 517,815 517,815 Installment and other 6 — — 1 7 1,796 1,803 Lease financing receivables 996 376 — 1,268 2,640 224,501 227,141 Total $ 8,753 $ 5,860 $ — $ 41,103 $ 55,716 $ 4,083,002 $ 4,138,718 Trouble debt restructurings (“TDRs”) are granted due to borrower financial difficulty and provide for a modification of loan repayment terms. TDRs are treated in the same manner as impaired loans for purposes of calculating the allowance for loan and lease losses. The tables below present TDRs by loan category as of March 31, 2021 and December 31, 2020: March 31, 2021 Number of Loans Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Charge-offs Specific Reserves Accruing: Commercial real estate 9 $ 2,425 $ 2,425 $ — $ 205 Commercial and industrial 1 74 74 — 74 Residential real estate 3 220 220 — — Total accruing 13 2,719 2,719 — 279 Non-accruing: Commercial real estate 5 2,274 1,911 363 414 Commercial and industrial 10 3,837 3,674 163 1,750 Total non-accruing 15 6,111 5,585 526 2,164 Total troubled debt restructurings 28 $ 8,830 $ 8,304 $ 526 $ 2,443 December 31, 2020 Number of Loans Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Charge-offs Specific Reserves Accruing: Commercial real estate 8 $ 2,187 $ 2,187 $ — $ 104 Commercial and industrial 1 78 78 — 78 Residential real estate 3 230 230 — — Total accruing 12 2,495 2,495 — 182 Non-accruing: Commercial real estate 4 1,609 1,362 247 102 Commercial and industrial 14 4,420 4,288 132 3,157 Total non-accruing 18 6,029 5,650 379 3,259 Total troubled debt restructurings 30 $ 8,524 $ 8,145 $ 379 $ 3,441 In addition, Loans modified and 2020 were: Three Months Ended March 31, 2021 2020 Accruing: Beginning balance $ 2,495 $ 1,771 Additions 281 — Net payments (57 ) (46 ) Net transfers from non-accrual — — Ending balance 2,719 1,725 Non-accruing: Beginning balance 5,650 8,800 Additions 673 4,258 Net payments (343 ) (941 ) Charge-offs (395 ) — Net transfers to accrual — — Ending balance 5,585 12,117 Total troubled debt restructurings $ 8,304 $ 13,842 There were At March 31, 2021 and December 31, 2020, the uring the , there was a |