Loans and Allowance for Loan Losses | Note 6 - 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 June 30, 2015 and December 31, 2014 . Current, Accruing Past Due, and Non-accrual Loans June 30, 2015 (in thousands) Current Accruing 30-89 Days Past Due Accruing 90 Days or Greater Past Due Total Accruing Past Due Non-accrual Total Investment properties $ 5,409,452 1,092 183 1,275 13,166 5,423,893 1-4 family properties 1,075,754 1,873 389 2,262 19,390 1,097,406 Land acquisition 524,265 6,099 741 6,840 23,396 554,501 Total commercial real estate 7,009,471 9,064 1,313 10,377 55,952 7,075,800 Commercial, financial and agricultural 6,205,203 9,691 926 10,617 43,733 6,259,553 Owner-occupied 4,104,001 6,759 671 7,430 29,338 4,140,769 Total commercial and industrial 10,309,204 16,450 1,597 18,047 73,071 10,400,322 Home equity lines 1,659,927 5,376 546 5,922 17,802 1,683,651 Consumer mortgages 1,758,735 10,160 2 10,162 24,855 1,793,752 Credit cards 243,464 1,893 1,367 3,260 — 246,724 Other retail 318,691 3,085 7 3,092 1,958 323,741 Total retail 3,980,817 20,514 1,922 22,436 44,615 4,047,868 Total loans $ 21,299,492 46,028 4,832 50,860 173,638 21,523,990 (1 ) December 31, 2014 (in thousands) Current Accruing 30-89 Days Past Due Accruing 90 Days or Greater Past Due Total Accruing Past Due Non-accrual Total Investment properties $ 5,194,393 1,851 — 1,851 20,720 5,216,964 1-4 family properties 1,105,186 4,067 432 4,499 24,197 1,133,882 Land acquisition 551,308 363 — 363 34,375 586,046 Total commercial real estate 6,850,887 6,281 432 6,713 79,292 6,936,892 Commercial, financial and agricultural 6,130,184 9,979 1,790 11,769 40,359 6,182,312 Owner-occupied 4,042,389 6,404 225 6,629 26,099 4,075,117 Total commercial and industrial 10,172,573 16,383 2,015 18,398 66,458 10,257,429 Home equity lines 1,659,869 6,992 703 7,695 16,434 1,683,998 Consumer mortgages 1,648,145 12,626 12 12,638 33,278 1,694,061 Credit cards 250,304 1,971 1,374 3,345 — 253,649 Other retail 297,703 2,361 101 2,462 2,295 302,460 Total retail 3,856,021 23,950 2,190 26,140 52,007 3,934,168 Total loans $ 20,879,481 46,614 4,637 51,251 197,757 21,128,489 (2 ) (1) Total before net deferred fees and costs of $29.1 million . (2) Total before net deferred fees and costs of $30.8 million . The credit quality of the loan portfolio is summarized 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. In the following tables, retail 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 retail loans (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 the associated senior lien with other financial institutions. Loan Portfolio Credit Exposure by Risk Grade June 30, 2015 (in thousands) Pass Special Mention Substandard (1) Doubtful (2) Loss Total Investment properties $ 5,184,993 151,839 87,061 — — 5,423,893 1-4 family properties 944,376 65,752 78,648 8,630 — 1,097,406 Land acquisition 458,762 48,798 46,491 450 — 554,501 Total commercial real estate 6,588,131 266,389 212,200 9,080 — 7,075,800 Commercial, financial and agricultural 5,959,330 159,282 129,704 10,323 914 (3) 6,259,553 Owner-occupied 3,904,444 97,192 138,347 327 459 (3) 4,140,769 Total commercial and industrial 9,863,774 256,474 268,051 10,650 1,373 10,400,322 Home equity lines 1,657,790 — 22,471 1,762 1,628 (3) 1,683,651 Consumer mortgages 1,759,349 — 32,685 1,593 125 (3) 1,793,752 Credit cards 245,357 — 427 — 940 (4) 246,724 Other retail 319,932 — 3,667 56 86 (3) 323,741 Total retail 3,982,428 — 59,250 3,411 2,779 4,047,868 Total loans $ 20,434,333 522,863 539,501 23,141 4,152 21,523,990 (5 ) December 31, 2014 (in thousands) Pass Special Mention Substandard (1) Doubtful (2) Loss Total Investment properties $ 4,946,609 167,490 102,865 — — 5,216,964 1-4 family properties 943,721 86,072 96,392 7,697 — 1,133,882 Land acquisition 462,313 60,902 62,101 730 — 586,046 Total commercial real estate 6,352,643 314,464 261,358 8,427 — 6,936,892 Commercial, financial and agricultural 5,905,589 143,879 123,225 9,539 80 (3) 6,182,312 Owner-occupied 3,817,653 95,647 161,045 327 445 (3) 4,075,117 Total commercial and industrial 9,723,242 239,526 284,270 9,866 525 10,257,429 Home equity lines 1,659,794 — 20,043 2,009 2,152 (3) 1,683,998 Consumer mortgages 1,653,491 — 37,656 2,654 260 (3) 1,694,061 Credit cards 252,275 — 495 — 879 (4) 253,649 Other retail 298,991 — 3,339 32 98 (3) 302,460 Total retail 3,864,551 — 61,533 4,695 3,389 3,934,168 Total loans $ 19,940,436 553,990 607,161 22,988 3,914 21,128,489 (6 ) (1) Includes $146.3 million and $170.9 million of non-accrual Substandard loans at June 30, 2015 and December 31, 2014 , 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 $29.1 million . (6) Total before net deferred fees and costs of $30.8 million . The following table details the changes in the allowance for loan losses by loan segment for the six months ended June 30, 2015 and 2014 . Allowance for Loan Losses and Recorded Investment in Loans As Of and For The Six Months Ended June 30, 2015 (in thousands) Commercial Real Estate Commercial & Industrial Retail Unallocated Total Allowance for loan losses: Beginning balance $ 101,471 118,110 41,736 — 261,317 Charge-offs (10,397 ) (9,074 ) (11,757 ) — (31,228 ) Recoveries 6,481 3,570 3,528 — 13,579 Provision for loan losses (6,864 ) 10,444 7,454 — 11,034 Ending balance $ 90,691 123,050 $ 40,961 $ — $ 254,702 Ending balance: individually evaluated for impairment 17,197 10,292 1,092 — 28,581 Ending balance: collectively evaluated for impairment $ 73,494 112,758 39,869 — 226,121 Loans: Ending balance: total loans (1) $ 7,075,800 10,400,322 4,047,868 — 21,523,990 Ending balance: individually evaluated for impairment 193,230 112,491 41,013 — 346,734 Ending balance: collectively evaluated for impairment $ 6,882,570 10,287,831 4,006,855 — 21,177,256 As Of and For The Six Months Ended June 30, 2014 (in thousands) Commercial Real Estate Commercial & Industrial Retail Unallocated Total Allowance for loan losses: Beginning balance $ 127,012 116,069 41,479 23,000 307,560 Allowance for loan losses of sold loans (281 ) (398 ) (340 ) (1,019 ) Charge-offs (35,906 ) (15,590 ) (12,860 ) — (64,356 ) Recoveries 5,216 4,308 4,279 — 13,803 Provision for loan losses 8,353 26,425 10,017 (23,000 ) 21,795 Ending balance $ 104,394 130,814 42,575 — 277,783 Ending balance: individually evaluated for impairment 21,470 19,053 961 — 41,484 Ending balance: collectively evaluated for impairment $ 82,924 111,761 41,614 — 236,299 Loans: Ending balance: total loans (2) $ 6,650,571 10,065,212 3,768,935 — 20,484,718 Ending balance: individually evaluated for impairment 331,414 202,899 51,181 — 585,494 Ending balance: collectively evaluated for impairment $ 6,319,157 9,862,313 3,717,754 — 19,899,224 (1) Total before net deferred fees and costs of $29.1 million . (2) Total before net deferred fees and costs of $29.0 million . The following table details the changes in the allowance for loan losses by loan segment for the three months ended June 30, 2015 and 2014 . Allowance for Loan Losses and Recorded Investment in Loans As Of and For The Three Months Ended June 30, 2015 (in thousands) Commercial Real Estate Commercial & Industrial Retail Unallocated Total Allowance for loan losses: Beginning balance $ 94,208 117,806 41,357 — 253,371 Charge-offs (2,957 ) (3,802 ) (3,845 ) — (10,604 ) Recoveries 2,540 1,305 1,454 — 5,299 Provision for loan losses (3,100 ) 7,741 1,995 — 6,636 Ending balance $ 90,691 123,050 40,961 — 254,702 Ending balance: individually evaluated for impairment 17,197 10,292 1,092 — 28,581 Ending balance: collectively evaluated for impairment $ 73,494 112,758 39,869 — 226,121 Loans: Ending balance: total loans (1) $ 7,075,800 10,400,322 4,047,868 — 21,523,990 Ending balance: individually evaluated for impairment 193,230 112,491 41,013 — 346,734 Ending balance: collectively evaluated for impairment $ 6,882,570 10,287,831 4,006,855 — 21,177,256 As Of and For The Three Months Ended June 30, 2014 (in thousands) Commercial Real Estate Commercial & Industrial Retail Unallocated Total Allowance for loan losses: Beginning balance $ 126,955 128,346 45,570 — 300,871 Charge-offs (27,960 ) (7,554 ) (6,567 ) — (42,081 ) Recoveries 2,989 2,355 1,365 — 6,709 Provision for loan losses 2,410 7,667 2,207 — 12,284 Ending balance $ 104,394 $ 130,814 $ 42,575 $ — $ 277,783 Ending balance: individually evaluated for impairment 21,470 19,053 961 — 41,484 Ending balance: collectively evaluated for impairment $ 82,924 111,761 41,614 — 236,299 Loans: Ending balance: total loans (2) $ 6,650,571 10,065,212 3,768,935 — 20,484,718 Ending balance: individually evaluated for impairment 331,414 202,899 51,181 — 585,494 Ending balance: collectively evaluated for impairment $ 6,319,157 9,862,313 3,717,754 — 19,899,224 (1) Total before net deferred fees and costs of $29.1 million . (2) Total before net deferred fees and costs of $29.0 million . During the first quarter of 2014, Synovus designated $23.0 million of allowance for loan losses that was included in the unallocated component of the allowance for loan losses at December 31, 2013 to the allowance for loan losses allocated to the respective loan segments. The tables below summarize impaired loans (including accruing TDRs) as of June 30, 2015 and December 31, 2014 . Impaired Loans (including accruing TDRs) June 30, 2015 Six Months Ended June 30, 2015 Three Months Ended June 30, 2015 (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 Investment properties $ 10,143 12,858 — 14,279 — 13,595 — 1-4 family properties 2,146 7,754 — 2,685 — 2,482 — Land acquisition 12,076 51,816 — 18,550 — 16,285 — Total commercial real estate 24,365 72,428 — 35,514 — 32,362 — Commercial, financial and agricultural 3,811 6,981 — 5,344 — 4,694 — Owner-occupied 17,655 20,749 — 17,932 — 18,306 — Total commercial and industrial 21,466 27,730 — 23,276 — 23,000 — Home equity lines 352 384 — 59 — 117 — Consumer mortgages 1,415 2,694 — 1,065 — 1,135 — Credit cards — — — — — — — Other retail — — — — — — — Total retail 1,767 3,078 — 1,124 — 1,252 — Total impaired loans with no related allowance recorded $ 47,598 103,236 — 59,914 — 56,614 — With allowance recorded Investment properties 73,222 73,222 7,633 82,837 1,247 79,258 616 1-4 family properties 59,985 60,797 6,312 66,855 807 61,177 451 Land acquisition 35,658 36,256 3,252 42,584 548 40,675 265 Total commercial real estate 168,865 170,275 17,197 192,276 2,602 181,110 1,332 Commercial, financial and agricultural 39,277 39,360 8,068 47,618 637 40,585 268 Owner-occupied 51,748 51,745 2,224 60,375 953 56,879 443 Total commercial and industrial 91,025 91,105 10,292 107,993 1,590 97,464 712 Home equity lines 8,921 8,921 185 7,034 123 8,404 64 Consumer mortgages 25,105 25,105 833 28,960 661 26,622 316 Credit cards — — — — — — — Other retail 5,220 5,220 74 5,287 166 5,323 82 Total retail 39,246 39,246 1,092 41,281 950 40,349 462 Total impaired loans with allowance recorded $ 299,136 300,626 28,581 341,550 5,142 318,923 2,506 Total impaired loans Investment properties $ 83,365 86,080 7,633 97,116 1,247 92,853 616 1-4 family properties 62,131 68,551 6,312 69,540 807 63,659 451 Land acquisition 47,734 88,072 3,252 61,134 548 56,960 265 Total commercial real estate 193,230 242,703 17,197 227,790 2,602 213,472 1,332 Commercial, financial and agricultural 43,088 46,341 8,068 52,962 637 45,279 268 Owner-occupied 69,403 72,494 2,224 78,307 953 75,185 443 Total commercial and industrial 112,491 118,835 10,292 131,269 1,590 120,464 712 Home equity lines 9,273 9,305 185 7,093 123 8,521 64 Consumer mortgages 26,520 27,799 833 30,025 661 27,757 316 Credit cards — — — — — — — Other retail 5,220 5,220 74 5,287 166 5,323 82 Total retail 41,013 42,324 1,092 42,405 950 41,601 462 Total impaired loans $ 346,734 403,862 28,581 401,464 5,142 375,537 2,506 Impaired Loans (including accruing TDRs) December 31, 2014 Year Ended December 31, 2014 (in thousands) Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized With no related allowance recorded Investment properties $ 15,368 20,237 — 25,311 — 1-4 family properties 2,981 10,520 — 5,441 — Land acquisition 21,504 61,843 — 29,954 — Total commercial real estate 39,853 92,600 — 60,706 — Commercial, financial and agricultural 7,391 11,193 — 8,984 — Owner-occupied 17,017 19,612 — 19,548 — Total commercial and industrial 24,408 30,805 — 28,532 — Home equity lines — — — — — Consumer mortgages 995 2,065 — 1,352 — Credit cards — — — — — Other retail — — — — — Total retail 995 2,065 — 1,352 — Total impaired loans with no related allowance recorded $ 65,256 125,470 — 90,590 — With allowance recorded Investment properties $ 81,758 83,963 5,413 129,289 3,690 1-4 family properties 80,625 81,357 11,442 94,773 2,645 Land acquisition 49,300 49,483 4,900 89,195 1,689 Total commercial real estate 211,683 214,803 21,755 313,257 8,024 Commercial, financial and agricultural 59,035 59,041 7,597 91,221 2,392 Owner-occupied 62,583 62,601 2,854 78,950 2,610 Total commercial and industrial 121,618 121,642 10,451 170,171 5,002 Home equity lines 4,848 4,848 129 3,604 1,405 Consumer mortgages 33,450 33,450 1,040 39,427 115 Credit cards — — — — — Other retail 5,293 5,293 101 4,997 315 Total retail 43,591 43,591 1,270 48,028 1,835 Total impaired loans with allowance recorded $ 376,892 380,036 33,476 531,456 14,861 Total impaired loans Investment properties $ 97,126 104,200 5,413 154,600 3,690 1-4 family properties 83,606 91,877 11,442 100,214 2,645 Land acquisition 70,804 111,326 4,900 119,149 1,689 Total commercial real estate 251,536 307,403 21,755 373,963 8,024 Commercial, financial and agricultural 66,426 70,234 7,597 100,205 2,392 Owner-occupied 79,600 82,213 2,854 98,498 2,610 Total commercial and industrial 146,026 152,447 10,451 198,703 5,002 Home equity lines 4,848 4,848 129 3,604 1,405 Consumer mortgages 34,445 35,515 1,040 40,779 115 Credit cards — — — — — Other retail 5,293 5,293 101 4,997 315 Total retail 44,586 45,656 1,270 49,380 1,835 Total impaired loans $ 442,148 505,506 33,476 622,046 14,861 The average recorded investment in impaired loans was $720.4 million and $650.7 million for the six and three months ended June 30, 2014 . Excluding accruing TDRs, there was no interest income recognized for the investment in impaired loans for the six and three months ended June 30, 2014 . Interest income recognized for accruing TDRs was $8.0 million and $4.0 million for the six and three months ended June 30, 2014 . At June 30, 2015 and December 31, 2014 , all impaired loans other than $268.5 million and $348.4 million , respectively, of accruing TDRs, 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 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. The following tables represent, by concession type, the post-modification balance for loans modified or renewed during the six and three months ended June 30, 2015 and 2014 that were reported as accruing or non-accruing TDRs. TDRs by Concession Type Six Months Ended June 30, 2015 (in thousands, except contract data) Number of Contracts Principal Forgiveness Below Market Interest Rate Term Extensions and/or Other Concessions Total Investment properties 4 $ — 16,932 3,815 20,747 1-4 family properties 21 14,823 3,358 879 19,060 Land acquisition 6 — 604 819 1,423 Total commercial real estate 31 14,823 20,894 5,513 41,230 Commercial, financial and agricultural 49 — 1,580 3,844 5,424 Owner-occupied 3 — 1,739 416 2,155 Total commercial and industrial 52 — 3,319 4,260 7,579 Home equity lines 48 — 2,517 2,148 4,665 Consumer mortgages 12 — 510 786 1,296 Credit cards — — — — — Other retail 13 — 257 495 752 Total retail 73 — 3,284 3,429 6,713 Total TDRs 156 $ 14,823 27,497 13,202 55,522 (1 ) Three Months Ended June 30, 2015 (in thousands, except contract data) Number of Contracts Principal Forgiveness Below Market Interest Rate Term Extensions and/or Other Concessions Total Investment properties 1 $ — — 211 211 1-4 family properties 8 — 502 729 1,231 Land acquisition 3 — 349 111 460 Total commercial real estate 12 — 851 1,051 1,902 Commercial, financial and agricultural 24 — 565 1,954 2,519 Owner-occupied 1 — — 416 416 Total commercial and industrial 25 — 565 2,370 2,935 Home equity lines 37 — 1,542 2,013 3,555 Consumer mortgages 1 — 265 — 265 Credit cards — — — — — Other retail 7 — — 431 431 Total retail 45 — 1,807 2,444 4,251 Total TDRs 82 $ — 3,223 5,865 9,088 (2 ) (1) Net charge-offs of $4.0 million were recorded during the six months ended June 30, 2015 upon restructuring of these loans. (2) No net charge-offs were recorded during the three months ended June 30, 2015 upon restructuring of these loans. TDRs by Concession Type Six Months Ended June 30, 2014 (in thousands, except contract data) Number of Contracts Principal Forgiveness Below Market Interest Rate Term Extensions and/or Other Concessions Total Investment properties 10 $ — 7,548 1,699 9,247 1-4 family properties 29 — 1,511 3,656 5,167 Land acquisition 12 — 4,517 2,042 6,559 Total commercial real estate 51 — 13,576 7,397 20,973 Commercial, financial and agricultural 40 — 4,541 11,697 16,238 Owner-occupied 12 — 19,475 14,262 33,737 Total commercial and industrial 52 — 24,016 25,959 49,975 Home equity lines 6 — 729 451 1,180 Consumer mortgages 8 — 1,753 103 1,856 Credit cards — — — — — Other retail 10 — 442 235 677 Total retail 24 — 2,923 789 3,712 Total TDRs 127 $ — 40,515 34,145 74,660 (1 ) Three Months Ended June 30, 2014 (in thousands, except contract data) Number of Contracts Principal Forgiveness Below Market Interest Rate Term Extensions and/or Other Concessions Total Investment properties 5 $ — 405 1,168 1,573 1-4 family properties 18 — 1,082 1,542 2,624 Land acquisition 11 — 4,517 1,508 6,025 Total commercial real estate 34 — 6,004 4,218 10,222 Commercial, financial and agricultural 19 — 2,750 7,415 10,165 Owner-occupied 5 — 16,987 11,444 28,431 Total commercial and industrial 24 — 19,737 18,859 38,596 Home equity lines 4 — 487 405 892 Consumer mortgages 7 — 1,652 103 1,755 Credit cards — — — — — Other retail 6 — 442 118 560 Total retail 17 — 2,581 626 3,207 Total TDRs 75 $ — 28,322 23,703 52,025 (2 ) (1) No net charge-offs were recorded during the six months ended June 30, 2014 upon restructuring of these loans. (2) No net charge-offs were recorded during the three months ended June 30, 2014 upon restructuring of these loans. The following table presents TDRs that defaulted in the periods indicated and which were modified or renewed in a TDR within 12 months of the default date. Troubled Debt Restructurings Entered Into That Subsequently Defaulted * During Six Months Ended June 30, 2015 Three Months Ended June 30, 2015 (in thousands, except contract data) Number of Contracts Recorded Investment Number of Contracts Recorded Investment Investment properties — $ — — $ — 1-4 family properties — — — — Land acquisition — — — — Total commercial real estate — — — — Commercial, financial and agricultural — — — — Owner-occupied — — — — Total commercial and industrial — — — — Home equity lines 1 34 — — Consumer mortgages — — — — Credit cards — — — — Other retail 1 81 — — Total retail 2 115 — — Total TDRs 2 $ 115 — $ — * Default is defined as the earlier of the troubled debt restructuring being placed on non-accrual status or reaching 90 days past due with respect to principal and/or interest payments. Troubled Debt Restructurings Entered Into That Subsequently Defaulted * During Six Months Ended June 30, 2014 Three Months Ended June 30, 2014 (in thousands, except contract data) Number of Contracts Recorded Investment Number of Contracts Recorded Investment Investment properties 1 $ 186 — $ — 1-4 family properties 3 1,018 3 1,018 Land acquisition 1 428 1 428 Total commercial real estate 5 1,632 4 1,446 Commercial, financial and agricultural 2 1,378 1 856 Owner-occupied — — — — Total commercial and industrial 2 1,378 1 856 Home equity lines — — — — Consumer mortgages 1 70 1 70 Credit cards — — — — Other retail — — — — Total retail 1 70 1 70 Total TDRs 8 $ 3,080 6 $ 2,372 * Default is defined as the earlier of the troubled debt restructuring being placed on non-accrual status or reaching 90 days past due with respect to principal and/or interest payments. 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 changes from a general pool-level reserve to a 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 June 30, 2015 , the allowance for loan losses allocated to accruing TDRs totaling $268.5 million was $15.3 million compared to accruing TDRs of $348.4 million with an allocated allowance for loan losses of $21.0 million at December 31, 2014 . 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. |