Loans and Allowance for Loan Losses | Note 4 - Loans and Allowance for Loan Losses The following is a summary of current, accruing past due, and non-accrual loans by portfolio class as of September 30, 2018 and December 31, 2017 . Current, Accruing Past Due, and Non-accrual Loans September 30, 2018 (in thousands) Current Accruing 30-89 Days Past Due Accruing 90 Days or Greater Past Due Total Accruing Past Due Non-accrual Total Commercial, financial and agricultural $ 7,185,447 $ 25,850 $ 1,159 $ 27,009 $ 69,010 $ 7,281,466 Owner-occupied 5,206,192 8,879 1,049 9,928 5,708 5,221,828 Total commercial and industrial 12,391,639 34,729 2,208 36,937 74,718 12,503,294 Investment properties 5,661,605 1,930 — 1,930 2,155 5,665,690 1-4 family properties 701,406 2,651 — 2,651 3,139 707,196 Land and development 333,709 765 217 982 4,829 339,520 Total commercial real estate 6,696,720 5,346 217 5,563 10,123 6,712,406 Home equity lines 1,442,451 7,819 651 8,470 14,498 1,465,419 Consumer mortgages 2,832,971 4,960 — 4,960 5,313 2,843,244 Credit cards 241,334 2,170 1,645 3,815 — 245,149 Other consumer loans 1,809,033 18,444 135 18,579 3,773 1,831,385 Total consumer 6,325,789 33,393 2,431 35,824 23,584 6,385,197 Total loans $ 25,414,148 $ 73,468 $ 4,856 $ 78,324 $ 108,425 $ 25,600,897 (1 ) December 31, 2017 (in thousands) Current Accruing 30-89 Days Past Due Accruing 90 Days or Greater Past Due Total Accruing Past Due Non-accrual Total Commercial, financial and agricultural $ 7,097,127 $ 11,214 $ 1,016 $ 12,230 $ 70,130 $ 7,179,487 Owner-occupied 4,830,150 6,880 479 7,359 6,654 4,844,163 Total commercial and industrial 11,927,277 18,094 1,495 19,589 76,784 12,023,650 Investment properties 5,663,665 2,506 90 2,596 3,804 5,670,065 1-4 family properties 775,023 3,545 202 3,747 2,849 781,619 Land and development 476,131 1,609 67 1,676 5,797 483,604 Total commercial real estate 6,914,819 7,660 359 8,019 12,450 6,935,288 Home equity lines 1,490,808 5,629 335 5,964 17,455 1,514,227 Consumer mortgages 2,622,061 3,971 268 4,239 7,203 2,633,503 Credit cards 229,015 1,930 1,731 3,661 — 232,676 Other consumer loans 1,461,223 10,333 226 10,559 1,669 1,473,451 Total consumer 5,803,107 21,863 2,560 24,423 26,327 5,853,857 Total loans $ 24,645,203 $ 47,617 $ 4,414 $ 52,031 $ 115,561 $ 24,812,795 (2 ) (1) Total before net deferred fees and costs of $23.8 million . (2) Total before net deferred fees and costs of $25.3 million . Loans with carrying values of $8.11 billion and $7.93 billion were pledged as collateral for borrowings and potential borrowings at September 30, 2018 and December 31, 2017 , respectively, to the FHLB and Federal Reserve Bank. The credit quality of the loan portfolio is reviewed and updated no less frequently than quarterly using the standard asset classification system utilized by the federal banking agencies. These classifications are divided into three groups – Not Criticized (Pass), Special Mention, and Classified or Adverse rating (Substandard, Doubtful, and Loss) and are defined as follows: Pass - loans which are well protected by the current net worth and paying capacity of the obligor (or guarantors, if any) or by the fair value, less cost to acquire and sell in a timely manner, of any underlying collateral. Special Mention - loans which have potential weaknesses that deserve management's close attention. These loans are not adversely classified and do not expose an institution to sufficient risk to warrant an adverse classification. Substandard - loans which are inadequately protected by the current net worth and paying capacity of the obligor or by the collateral pledged, if any. Loans with this classification are characterized by the distinct possibility that the institution will sustain some loss if the deficiencies are not corrected. Doubtful - loans which have all the weaknesses inherent in loans classified as Substandard with the added characteristic that the weaknesses make collection or liquidation in full highly questionable and improbable on the basis of currently known facts, conditions, and values. Loss - loans which are considered by management to be uncollectible and of such little value that their continuance on the institution's books as an asset, without establishment of a specific valuation allowance or charge-off, is not warranted. Synovus fully reserves for any loans rated as Loss. In the following tables, consumer loans are generally assigned a risk grade similar to the classifications described above; however, upon reaching 90 days and 120 days past due, they are generally downgraded to Substandard and Loss, respectively, in accordance with the FFIEC Uniform Retail Credit Classification and Account Management Policy. Additionally, in accordance with the Interagency Supervisory Guidance on Allowance for Loan and Lease Losses Estimation Practices for Loans and Lines of Credit Secured by Junior Liens on 1-4 Family Residential Properties, the risk grade classifications of home equity lines and consumer mortgages secured by junior liens on 1-4 family residential properties also consider available information on the payment status of any associated senior liens with other financial institutions. Loan Portfolio Credit Exposure by Risk Grade September 30, 2018 (in thousands) Pass Special Substandard (1) Doubtful (2) Loss Total Commercial, financial and agricultural $ 6,986,930 $ 135,359 $ 157,922 $ 1,251 $ 4 (3) $ 7,281,466 Owner-occupied 5,077,397 79,967 64,038 426 — 5,221,828 Total commercial and industrial 12,064,327 215,326 221,960 1,677 4 12,503,294 Investment properties 5,587,389 47,667 30,634 — — 5,665,690 1-4 family properties 687,775 7,943 11,478 — — 707,196 Land and development 298,696 24,661 12,689 3,129 345 (3) 339,520 Total commercial real estate 6,573,860 80,271 54,801 3,129 345 6,712,406 Home equity lines 1,446,606 — 17,513 175 1,125 (3) 1,465,419 Consumer mortgages 2,836,972 — 6,171 101 — 2,843,244 Credit cards 243,503 — 570 — 1,076 (4) 245,149 Other consumer loans 1,827,487 — 3,640 257 1 (3) 1,831,385 Total consumer 6,354,568 — 27,894 533 2,202 6,385,197 Total loans $ 24,992,755 $ 295,597 $ 304,655 $ 5,339 $ 2,551 $ 25,600,897 (5 ) December 31, 2017 (in thousands) Pass Special Substandard (1) Doubtful (2) Loss Total Commercial, financial and agricultural $ 6,929,506 $ 115,912 $ 132,818 $ 1,251 $ — $ 7,179,487 Owner-occupied 4,713,877 50,140 80,073 73 — 4,844,163 Total commercial and industrial 11,643,383 166,052 212,891 1,324 — 12,023,650 Investment properties 5,586,792 64,628 18,645 — — 5,670,065 1-4 family properties 745,299 19,419 16,901 — — 781,619 Land and development 431,759 33,766 14,950 3,129 — 483,604 Total commercial real estate 6,763,850 117,813 50,496 3,129 — 6,935,288 Home equity lines 1,491,105 — 21,079 285 1,758 (3) 1,514,227 Consumer mortgages 2,622,499 — 10,607 291 106 (3) 2,633,503 Credit cards 230,945 — 399 — 1,332 (4) 232,676 Other consumer loans 1,470,944 — 2,168 329 10 (3) 1,473,451 Total consumer 5,815,493 — 34,253 905 3,206 5,853,857 Total loans $ 24,222,726 $ 283,865 $ 297,640 $ 5,358 $ 3,206 $ 24,812,795 (6 ) (1) Includes $204.1 million and $190.6 million of Substandard accruing loans at September 30, 2018 and December 31, 2017 , respectively. (2) The loans within this risk grade are on non-accrual status. Commercial loans generally have an allowance for loan losses in accordance with ASC 310, and retail loans generally have an allowance for loan losses equal to 50% of the loan amount. (3) The loans within this risk grade are on non-accrual status and have an allowance for loan losses equal to the full loan amount. (4) Represent amounts that were 120 days past due. These credits are downgraded to the Loss category with an allowance for loan losses equal to the full loan amount and are generally charged off upon reaching 181 days past due in accordance with the FFIEC Uniform Retail Credit Classification and Account Management Policy. (5) Total before net deferred fees and costs of $23.8 million . (6) Total before net deferred fees and costs of $25.3 million . The following table details the changes in the allowance for loan losses by loan segment for the three and nine months ended September 30, 2018 and 2017 . Allowance for Loan Losses and Recorded Investment in Loans As Of and For The Three Months Ended September 30, 2018 (in thousands) Commercial & Industrial Commercial Real Estate Consumer Total Allowance for loan losses: Beginning balance $ 130,335 $ 75,205 $ 46,185 $ 251,725 Charge-offs (13,526 ) (1,077 ) (3,993 ) (18,596 ) Recoveries 1,091 591 1,657 3,339 Provision for loan losses 11,417 (1,447 ) 5,012 14,982 Ending balance (1) $ 129,317 $ 73,272 $ 48,861 $ 251,450 Ending balance: individually evaluated for impairment $ 9,108 $ 3,317 $ 970 $ 13,395 Ending balance: collectively evaluated for impairment $ 120,209 $ 69,955 $ 47,891 $ 238,055 Loans: Ending balance: total loans (1)(2) $ 12,503,294 $ 6,712,406 $ 6,385,197 $ 25,600,897 Ending balance: individually evaluated for impairment $ 102,671 $ 37,988 $ 28,963 $ 169,622 Ending balance: collectively evaluated for impairment $ 12,400,623 $ 6,674,418 $ 6,356,234 $ 25,431,275 As Of and For The Three Months Ended September 30, 2017 (in thousands) Commercial & Industrial Commercial Real Estate Consumer Total Allowance for loan losses: Beginning balance $ 123,437 $ 77,527 $ 47,131 $ 248,095 Charge-offs (21,855 ) (8,129 ) (14,367 ) (44,351 ) Recoveries 1,899 2,543 1,811 6,253 Provision for loan losses 23,022 6,019 10,645 39,686 Ending balance (1) $ 126,503 $ 77,960 $ 45,220 $ 249,683 Ending balance: individually evaluated for impairment $ 7,360 $ 4,108 $ 783 $ 12,251 Ending balance: collectively evaluated for impairment $ 119,143 $ 73,852 $ 44,437 $ 237,432 Loans: Ending balance: total loans (1)(3) $ 11,727,142 $ 7,226,924 $ 5,557,572 $ 24,511,638 Ending balance: individually evaluated for impairment $ 109,434 $ 64,909 $ 30,132 $ 204,475 Ending balance: collectively evaluated for impairment $ 11,617,708 $ 7,162,015 $ 5,527,440 $ 24,307,163 (1) As of and for the three months ended September 30, 2018 and 2017 , there were no purchased credit-impaired loans and no allowance for loan losses for purchased credit-impaired loans. (2) Total before net deferred fees and costs of $23.8 million . (3) Total before net deferred fees and costs of $24.3 million . Allowance for Loan Losses and Recorded Investment in Loans As Of and For The Nine Months Ended September 30, 2018 (in thousands) Commercial & Industrial Commercial Real Estate Consumer Total Allowance for loan losses: Beginning balance $ 126,803 $ 74,998 $ 47,467 $ 249,268 Charge-offs (37,312 ) (3,523 ) (13,888 ) (54,723 ) Recoveries 5,086 7,555 4,716 17,357 Provision for loan losses 34,740 (5,758 ) 10,566 39,548 Ending balance (1) $ 129,317 $ 73,272 $ 48,861 $ 251,450 Ending balance: individually evaluated for impairment $ 9,108 $ 3,317 $ 970 $ 13,395 Ending balance: collectively evaluated for impairment $ 120,209 $ 69,955 $ 47,891 $ 238,055 Loans: Ending balance: total loans (1)(2) $ 12,503,294 $ 6,712,406 $ 6,385,197 $ 25,600,897 Ending balance: individually evaluated for impairment $ 102,671 $ 37,988 $ 28,963 $ 169,622 Ending balance: collectively evaluated for impairment $ 12,400,623 $ 6,674,418 $ 6,356,234 $ 25,431,275 As Of and For The Nine Months Ended September 30, 2017 (in thousands) Commercial & Industrial Commercial Real Estate Consumer Total Allowance for loan losses: Beginning balance $ 125,778 $ 81,816 $ 44,164 $ 251,758 Charge-offs (41,390 ) (11,336 ) (24,023 ) (76,749 ) Recoveries 5,181 6,191 4,682 16,054 Provision for loan losses 36,934 1,289 20,397 58,620 Ending balance (1) $ 126,503 $ 77,960 $ 45,220 $ 249,683 Ending balance: individually evaluated for impairment $ 7,360 $ 4,108 $ 783 $ 12,251 Ending balance: collectively evaluated for impairment $ 119,143 $ 73,852 $ 44,437 $ 237,432 Loans: Ending balance: total loans (1)(3) $ 11,727,142 $ 7,226,924 $ 5,557,572 $ 24,511,638 Ending balance: individually evaluated for impairment $ 109,434 $ 64,909 $ 30,132 $ 204,475 Ending balance: collectively evaluated for impairment $ 11,617,708 $ 7,162,015 $ 5,527,440 $ 24,307,163 (1) As of and for the nine months ended September 30, 2018 and 2017 , there were no purchased credit-impaired loans and no allowance for loan losses for purchased credit-impaired loans. (2) Total before net deferred fees and costs of $23.8 million . (3) Total before net deferred fees and costs of $24.3 million . The tables below summarize impaired loans (including accruing TDRs) as of September 30, 2018 and December 31, 2017 . Impaired Loans (including accruing TDRs) September 30, 2018 Three Months Ended September 30, 2018 Nine Months Ended September 30, 2018 (in thousands) Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized With no related allowance recorded Commercial, financial and agricultural $ 20,884 $ 26,878 $ — $ 21,118 $ — $ 14,458 $ — Owner-occupied — — — — — — — Total commercial and industrial 20,884 26,878 — 21,118 — 14,458 — Investment properties — — — — — — — 1-4 family properties — — — — — — — Land and development 265 1,110 — 88 — 42 — Total commercial real estate 265 1,110 — 88 — 42 — Home equity lines — — — — — 949 — Consumer mortgages 33 60 — 42 — 901 — Credit cards — — — — — — — Other consumer loans — — — — — — — Total consumer 33 60 — 42 — 1,850 — Total impaired loans with no related allowance recorded $ 21,182 $ 28,048 $ — $ 21,248 $ — $ 16,350 $ — With allowance recorded Commercial, financial and agricultural $ 35,181 $ 36,127 $ 6,024 $ 40,136 $ 143 $ 55,088 $ 571 Owner-occupied 46,606 47,292 3,084 44,366 435 40,171 1,165 Total commercial and industrial 81,787 83,419 9,108 84,502 578 95,259 1,736 Investment properties 13,846 13,846 1,566 14,103 179 20,437 597 1-4 family properties 8,307 8,307 191 9,697 176 10,876 619 Land and development 15,570 17,311 1,560 16,734 61 17,765 211 Total commercial real estate 37,723 39,464 3,317 40,534 416 49,078 1,427 Home equity lines 3,209 3,223 236 3,433 20 3,693 96 Consumer mortgages 20,201 20,201 575 19,924 225 19,496 618 Credit cards — — — — — — — Other consumer loans 5,520 5,520 159 5,284 69 5,220 212 Total consumer 28,930 28,944 970 28,641 314 28,409 926 Total impaired loans with allowance recorded $ 148,440 $ 151,827 $ 13,395 $ 153,677 $ 1,308 $ 172,746 $ 4,089 Total impaired loans Commercial, financial and agricultural $ 56,065 $ 63,005 $ 6,024 $ 61,254 $ 143 $ 69,546 $ 571 Owner-occupied 46,606 47,292 3,084 44,366 435 40,171 1,165 Total commercial and industrial 102,671 110,297 9,108 105,620 578 109,717 1,736 Investment properties 13,846 13,846 1,566 14,103 179 20,437 597 1-4 family properties 8,307 8,307 191 9,697 176 10,876 619 Land and development 15,835 18,421 1,560 16,822 61 17,807 211 Total commercial real estate 37,988 40,574 3,317 40,622 416 49,120 1,427 Home equity lines 3,209 3,223 236 3,433 20 4,642 96 Consumer mortgages 20,234 20,261 575 19,966 225 20,397 618 Credit cards — — — — — — — Other consumer loans 5,520 5,520 159 5,284 69 5,220 212 Total consumer 28,963 29,004 970 28,683 314 30,259 926 Total impaired loans $ 169,622 $ 179,875 $ 13,395 $ 174,925 $ 1,308 $ 189,096 $ 4,089 Impaired Loans (including accruing TDRs) December 31, 2017 Year Ended December 31, 2017 (in thousands) Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized With no related allowance recorded Commercial, financial and agricultural $ 8,220 $ 9,576 $ — $ 21,686 $ — Owner-occupied — — — 6,665 — Total commercial and industrial 8,220 9,576 — 28,351 — Investment properties — — — 123 — 1-4 family properties — — — 323 — Land and development 56 1,740 — 1,816 — Total commercial real estate 56 1,740 — 2,262 — Home equity lines 2,746 2,943 — 1,205 — Consumer mortgages — — — 496 — Credit cards — — — — — Other consumer loans — — — — — Total consumer 2,746 2,943 — 1,701 — Total impaired loans with no related allowance recorded $ 11,022 $ 14,259 $ — $ 32,314 $ — With allowance recorded Commercial, financial and agricultural $ 65,715 $ 65,851 $ 7,406 $ 50,468 $ 1,610 Owner-occupied 37,399 37,441 2,109 40,498 1,382 Total commercial and industrial 103,114 103,292 9,515 90,966 2,992 Investment properties 23,364 23,364 1,100 28,749 1,144 1-4 family properties 15,056 15,056 504 16,257 925 Land and development 18,420 18,476 2,636 23,338 404 Total commercial real estate 56,840 56,896 4,240 68,344 2,473 Home equity lines 5,096 5,096 114 7,476 334 Consumer mortgages 18,668 18,668 569 19,144 896 Credit cards — — — — — Other consumer loans 5,546 5,546 470 4,765 266 Total consumer 29,310 29,310 1,153 31,385 1,496 Total impaired loans with allowance recorded $ 189,264 $ 189,498 $ 14,908 $ 190,695 $ 6,961 Total impaired loans Commercial, financial and agricultural $ 73,935 $ 75,427 $ 7,406 $ 72,154 $ 1,610 Owner-occupied 37,399 37,441 2,109 47,163 1,382 Total commercial and industrial 111,334 112,868 9,515 119,317 2,992 Investment properties 23,364 23,364 1,100 28,872 1,144 1-4 family properties 15,056 15,056 504 16,580 925 Land and development 18,476 20,216 2,636 25,154 404 Total commercial real estate 56,896 58,636 4,240 70,606 2,473 Home equity lines 7,842 8,039 114 8,681 334 Consumer mortgages 18,668 18,668 569 19,640 896 Credit cards — — — — — Other consumer loans 5,546 5,546 470 4,765 266 Total consumer 32,056 32,253 1,153 33,086 1,496 Total impaired loans $ 200,286 $ 203,757 $ 14,908 $ 223,009 $ 6,961 The average recorded investment in impaired loans was $218.7 million and $228.9 million respectively for the three and nine months ended September 30, 2017. Excluding accruing TDRs, there was no interest income recognized for the investment in impaired loans for the three and nine months ended September 30, 2017. Interest income recognized for accruing TDRs was $1.7 million and $5.2 million respectively for the three and nine months ended September 30, 2017. At September 30, 2018 and December 31, 2017 , impaired loans of $54.9 million and $49.0 million , respectively, were on non-accrual status. Concessions provided in a TDR are primarily in the form of providing a below market interest rate given the borrower's credit risk, a period of time generally less than one year with a reduction of required principal and/or interest payments (e.g., interest only for a period of time), or an extension of the maturity of the loan generally for less than one year. Insignificant periods of reduction of principal and/or interest payments, or one-time deferrals of 3 months or less, are generally not considered to be financial concessions. As of September 30, 2018 and December 31, 2017, there were no commitments to lend a material amount of additional funds to any customer whose loan was classified as a troubled debt restructuring. The following tables represent, by concession type, the post-modification balance for loans modified or renewed during the three and nine months ended September 30, 2018 and 2017 that were reported as accruing or non-accruing TDRs. TDRs by Concession Type Three Months Ended September 30, 2018 (in thousands, except contract data) Number of Contracts Principal Forgiveness Below Market Interest Rate Term Extensions and/or Other Concessions Total Commercial, financial and agricultural 7 $ — $ — $ 565 $ 565 Owner-occupied 3 — 727 4,839 5,566 Total commercial and industrial 10 — 727 5,404 6,131 Investment properties 1 — 42 — 42 1-4 family properties 5 — 445 766 1,211 Land and development 1 — — 71 71 Total commercial real estate 7 — 487 837 1,324 Home equity lines 1 — — 191 191 Consumer mortgages 2 — 670 — 670 Credit cards — — — — — Other consumer loans 44 — 695 2,784 3,479 Total consumer 47 — 1,365 2,975 4,340 Total TDRs 64 $ — $ 2,579 $ 9,216 $ 11,795 (1 ) Nine Months Ended September 30, 2018 (in thousands, except contract data) Number of Contracts Principal Forgiveness Below Market Interest Rate Term Extensions and/or Other Concessions Total Commercial, financial and agricultural 21 $ — $ — $ 2,130 $ 2,130 Owner-occupied 9 — 5,526 5,523 11,049 Total commercial and industrial 30 — 5,526 7,653 13,179 Investment properties 4 — 6,053 2,215 8,268 1-4 family properties 12 — 1,408 1,259 2,667 Land and development 4 — — 1,856 1,856 Total commercial real estate 20 — 7,461 5,330 12,791 Home equity lines 4 — 172 339 511 Consumer mortgages 16 — 5,365 87 5,452 Credit cards — — — — — Other consumer loans 75 — 1,621 3,606 5,227 Total consumer 95 — 7,158 4,032 11,190 Total TDRs 145 $ — $ 20,145 $ 17,015 $ 37,160 (1 ) (1) Net charge-offs of $88 thousand were recorded during both the three and nine months ended September 30, 2018 upon restructuring of these loans. TDRs by Concession Type Three Months Ended September 30, 2017 (in thousands, except contract data) Number of Contracts Principal Forgiveness Below Market Interest Rate Term Extensions and/or Other Concessions Total Commercial, financial and agricultural 22 $ — $ 2,943 $ 5,866 $ 8,809 Owner-occupied 3 — 35 1,683 1,718 Total commercial and industrial 25 — 2,978 7,549 10,527 Investment properties — — — — — 1-4 family properties 5 — — 964 964 Land and development 3 — 157 760 917 Total commercial real estate 8 — 157 1,724 1,881 Home equity lines — — — — — Consumer mortgages 7 — 248 1,181 1,429 Credit cards — — — — — Other consumer loans 17 — 682 388 1,070 Total consumer 24 — 930 1,569 2,499 Total TDRs 57 $ — $ 4,065 $ 10,842 $ 14,907 (2 ) Nine Months Ended September 30, 2017 (in thousands, except contract data) Number of Contracts Principal Forgiveness Below Market Interest Rate Term Extensions and/or Other Concessions Total Commercial, financial and agricultural 50 $ — $ 8,703 $ 12,145 $ 20,848 Owner-occupied 4 — 35 1,705 1,740 Total commercial and industrial 54 — 8,738 13,850 22,588 Investment properties — — — — — 1-4 family properties 21 — 2,090 1,477 3,567 Land and development 4 — 157 895 1,052 Total commercial real estate 25 — 2,247 2,372 4,619 Home equity lines — — — — — Consumer mortgages 8 — 248 1,190 1,438 Credit cards — — — — — Other consumer loans 25 — 682 958 1,640 Total consumer 33 — 930 2,148 3,078 Total TDRs 112 $ — $ 11,915 $ 18,370 $ 30,285 (2 ) (2) No net charge-offs were recorded during the three and nine months ended September 30, 2017 upon restructuring of these loans. For the three months ended September 30, 2018 there were no defaults, and for the nine months ended September 30, 2018 , there were eight defaults with a recorded investment of $10.5 million on accruing TDRs restructured during the previous twelve months (defaults are defined as the earlier of the TDR being placed on non-accrual status or reaching 90 days past due with respect to principal and/or interest payments) compared to one default with a recorded investment of $206 thousand and four defaults with a recorded investment of $498 thousand for the three and nine months ended September 30, 2017 , respectively. If, at the time a loan was designated as a TDR, the loan was not already impaired, the measurement of impairment that resulted from the TDR designation closely approximates the reserve derived through specific loan measurement of impairment in accordance with ASC 310-10-35. Generally, the change in the allowance for loan losses resulting from such TDR designation is not significant. At September 30, 2018 , the allowance for loan losses allocated to accruing TDRs totaling $114.7 million was $6.9 million compared to accruing TDRs of $151.3 million with an allocated allowance for loan losses of $8.7 million at December 31, 2017 . Non-accrual, non-homogeneous loans (commercial-type impaired loans greater than $1 million ) that are designated as TDRs are individually measured for the amount of impairment, if any, both before and after the TDR designation. |