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 September 30, 2015 and December 31, 2014 . Current, Accruing Past Due, and Non-accrual Loans September 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 $ 5,544,594 2,400 — 2,400 10,582 5,557,576 1-4 family properties 1,073,356 4,122 81 4,203 16,994 1,094,553 Land acquisition 517,728 1,322 67 1,389 19,010 538,127 Total commercial real estate 7,135,678 7,844 148 7,992 46,586 7,190,256 Commercial, financial and agricultural 6,219,484 7,095 533 7,628 50,656 6,277,768 Owner-occupied 4,241,159 5,969 132 6,101 18,148 4,265,408 Total commercial and industrial 10,460,643 13,064 665 13,729 68,804 10,543,176 Home equity lines 1,662,930 4,557 297 4,854 16,263 1,684,047 Consumer mortgages 1,857,640 6,284 378 6,662 24,154 1,888,456 Credit cards 238,519 1,473 1,323 2,796 — 241,315 Other retail loans 340,277 3,128 187 3,315 1,833 345,425 Total retail 4,099,366 15,442 2,185 17,627 42,250 4,159,243 Total loans $ 21,695,687 36,350 2,998 39,348 157,640 21,892,675 (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 $ 5,184,103 1,851 — 1,851 20,720 5,206,674 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 6,840,597 6,281 432 6,713 79,292 6,926,602 Commercial, financial and agricultural 6,130,184 9,979 1,790 11,769 40,359 6,182,312 Owner-occupied 4,052,679 6,404 225 6,629 26,099 4,085,407 Total commercial and industrial 10,182,863 16,383 2,015 18,398 66,458 10,267,719 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 loans 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 $28.4 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 September 30, 2015 (in thousands) Pass Special Mention Substandard (1) Doubtful (2) Loss Total Investment properties $ 5,357,016 125,646 74,914 — — 5,557,576 1-4 family properties 953,403 58,314 75,586 7,250 — 1,094,553 Land acquisition 451,438 52,157 34,084 448 — 538,127 Total commercial real estate 6,761,857 236,117 184,584 7,698 — 7,190,256 Commercial, financial and agricultural 6,001,990 141,305 117,256 15,789 1,428 (3) 6,277,768 Owner-occupied 4,059,211 77,470 128,091 177 459 (3) 4,265,408 Total commercial and industrial 10,061,201 218,775 245,347 15,966 1,887 10,543,176 Home equity lines 1,659,346 — 21,758 1,448 1,495 (3) 1,684,047 Consumer mortgages 1,858,377 — 28,460 1,494 125 (3) 1,888,456 Credit cards 239,992 — 497 — 826 (4) 241,315 Other retail loans 341,584 — 3,761 — 80 (3) 345,425 Total retail 4,099,299 — 54,476 2,942 2,526 4,159,243 Total loans $ 20,922,357 454,892 484,407 26,606 4,413 21,892,675 (5 ) December 31, 2014 (in thousands) Pass Special Mention Substandard (1) Doubtful (2) Loss Total Investment properties $ 4,936,319 167,490 102,865 — — 5,206,674 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 6,342,353 314,464 261,358 8,427 — 6,926,602 Commercial, financial and agricultural 5,905,589 143,879 123,225 9,539 80 (3) 6,182,312 Owner-occupied 3,827,943 95,647 161,045 327 445 (3) 4,085,407 Total commercial and industrial 9,733,532 239,526 284,270 9,866 525 10,267,719 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 loans 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 $126.6 million and $170.9 million of non-accrual Substandard loans at September 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 $28.4 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 nine months ended September 30, 2015 and 2014 . Allowance for Loan Losses and Recorded Investment in Loans As Of and For The Nine Months Ended September 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 (12,120 ) (17,417 ) (16,535 ) — (46,072 ) Recoveries 10,500 5,774 5,391 — 21,665 Provision for loan losses (10,845 ) 15,954 8,881 — 13,990 Ending balance $ 89,006 122,421 $ 39,473 $ — $ 250,900 Ending balance: individually evaluated for impairment 18,091 12,568 783 — 31,441 Ending balance: collectively evaluated for impairment $ 70,915 109,853 38,690 — 219,459 Loans: Ending balance: total loans (1) $ 7,190,257 10,543,176 4,159,243 — 21,892,675 Ending balance: individually evaluated for impairment 159,582 109,904 39,858 — 309,344 Ending balance: collectively evaluated for impairment $ 7,030,675 10,433,272 4,119,385 — 21,583,331 As Of and For The Nine Months Ended September 30, 2014 (in thousands) Commercial Real Estate Commercial & Industrial Retail Unallocated Total Allowance for loan losses: Beginning balance $ 127,646 115,435 41,479 23,000 307,560 Allowance for loan losses of sold loans (281 ) (398 ) (340 ) (1,019 ) Charge-offs (41,139 ) (26,896 ) (19,082 ) — (87,117 ) Recoveries 8,318 9,562 6,434 — 24,314 Provision for loan losses 7,445 27,140 14,053 (23,000 ) 25,638 Ending balance $ 101,989 124,843 42,544 — 269,376 Ending balance: individually evaluated for impairment 22,107 15,863 1,195 — 39,165 Ending balance: collectively evaluated for impairment $ 79,882 108,980 41,349 — 230,211 Loans: Ending balance: total loans (2) $ 6,774,794 9,987,660 3,854,961 — 20,617,415 Ending balance: individually evaluated for impairment 317,011 172,860 47,669 — 537,540 Ending balance: collectively evaluated for impairment $ 6,457,783 9,814,800 3,807,292 — 20,079,875 (1) Total before net deferred fees and costs of $28.4 million . (2) Total before net deferred fees and costs of $28.8 million . The following table details the changes in the allowance for loan losses by loan segment for the three months ended September 30, 2015 and 2014 . Allowance for Loan Losses and Recorded Investment in Loans As Of and For The Three Months Ended September 30, 2015 (in thousands) Commercial Real Estate Commercial & Industrial Retail Unallocated Total Allowance for loan losses: Beginning balance $ 90,691 123,050 40,961 — 254,702 Charge-offs (1,722 ) (8,342 ) (4,779 ) — (14,843 ) Recoveries 4,019 2,203 1,863 — 8,085 Provision for loan losses (3,982 ) 5,510 1,428 — 2,956 Ending balance $ 89,006 122,421 39,473 — 250,900 Ending balance: individually evaluated for impairment 18,091 12,568 783 — 31,441 Ending balance: collectively evaluated for impairment $ 70,915 109,853 38,690 — 219,459 Loans: Ending balance: total loans (1) $ 7,190,257 10,543,176 4,159,243 — 21,892,675 Ending balance: individually evaluated for impairment 159,582 109,904 39,858 — 309,344 Ending balance: collectively evaluated for impairment $ 7,030,675 10,433,272 4,119,385 — 21,583,331 As Of and For The Three Months Ended September 30, 2014 (in thousands) Commercial Real Estate Commercial & Industrial Retail Unallocated Total Allowance for loan losses: Beginning balance $ 104,394 130,814 42,575 — 277,783 Charge-offs (5,233 ) (11,306 ) (6,222 ) — (22,761 ) Recoveries 3,099 5,257 2,155 — 10,511 Provision for loan losses (271 ) 78 4,036 — 3,843 Ending balance $ 101,989 $ 124,843 $ 42,544 $ — $ 269,376 Ending balance: individually evaluated for impairment 22,107 15,863 1,195 — 39,165 Ending balance: collectively evaluated for impairment $ 79,882 108,980 41,349 — 230,211 Loans: Ending balance: total loans (2) $ 6,774,794 9,987,660 3,854,961 — 20,617,415 Ending balance: individually evaluated for impairment 317,011 172,860 47,669 — 537,540 Ending balance: collectively evaluated for impairment $ 6,457,783 9,814,800 3,807,292 — 20,079,875 (1) Total before net deferred fees and costs of $28.4 million . (2) Total before net deferred fees and costs of $28.8 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 September 30, 2015 and December 31, 2014 . Impaired Loans (including accruing TDRs) September 30, 2015 Nine Months Ended September 30, 2015 Three Months Ended September 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 $ 8,087 10,715 — 12,301 — 8,343 — 1-4 family properties 2,327 6,378 — 2,544 — 2,262 — Land acquisition 10,238 40,401 — 16,034 — 11,001 — Total commercial real estate 20,652 57,494 — 30,879 — 21,606 — Commercial, financial and agricultural 6,326 9,656 — 5,976 — 7,242 — Owner-occupied 6,941 8,949 — 16,983 — 15,087 — Total commercial and industrial 13,267 18,605 — 22,959 — 22,329 — Home equity lines 1,030 1,030 — 421 — 1,145 — Consumer mortgages 837 2,065 — 1,053 — 1,030 — Credit cards — — — — — — — Other retail loans — — — — — — — Total retail 1,867 3,095 — 1,474 — 2,175 — Total impaired loans with no related allowance recorded $ 35,786 79,194 — 55,312 — 46,110 — With allowance recorded Investment properties 56,882 56,882 9,893 77,466 1,722 66,726 475 1-4 family properties 56,191 56,978 5,622 63,889 1,230 57,956 423 Land acquisition 25,857 26,588 2,576 37,502 746 27,338 198 Total commercial real estate 138,930 140,448 18,091 178,857 3,698 152,020 1,096 Commercial, financial and agricultural 45,172 46,678 10,437 43,821 828 36,225 191 Owner-occupied 51,465 51,595 2,131 57,079 1,378 50,487 426 Total commercial and industrial 96,637 98,273 12,568 100,900 2,206 86,712 617 Home equity lines 9,809 9,809 155 7,880 226 9,573 104 Consumer mortgages 23,270 23,270 555 27,309 955 24,007 295 Credit cards — — — — — — — Other retail loans 4,912 4,912 72 5,213 248 5,064 81 Total retail 37,991 37,991 782 40,402 1,429 38,644 480 Total impaired loans with allowance recorded $ 273,558 276,712 31,441 320,159 7,333 277,376 2,193 Total impaired loans Investment properties $ 64,969 67,597 9,893 89,767 1,722 75,069 475 1-4 family properties 58,518 63,356 5,622 66,433 1,230 60,218 423 Land acquisition 36,095 66,989 2,576 53,536 746 38,339 198 Total commercial real estate 159,582 197,942 18,091 209,736 3,698 173,626 1,096 Commercial, financial and agricultural 51,498 56,334 10,437 49,797 828 43,467 191 Owner-occupied 58,406 60,544 2,131 74,062 1,378 65,574 426 Total commercial and industrial 109,904 116,878 12,568 123,859 2,206 109,041 617 Home equity lines 10,839 10,839 155 8,301 226 10,718 104 Consumer mortgages 24,107 25,335 555 28,362 955 25,037 295 Credit cards — — — — — — — Other retail loans 4,912 4,912 72 5,213 248 5,064 81 Total retail 39,858 41,086 782 41,876 1,429 40,819 480 Total impaired loans $ 309,344 355,906 31,441 375,471 7,333 323,486 2,193 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 loans — — — — — 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 loans 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 loans 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 $666.8 million and $559.7 million for the nine and three months ended September 30, 2014 . Excluding accruing TDRs, there was no interest income recognized for the investment in impaired loans for the nine and three months ended September 30, 2014 . Interest income recognized for accruing TDRs was $11.7 million and $3.7 million for the nine and three months ended September 30, 2014 . At September 30, 2015 and December 31, 2014 , all impaired loans other than $240.4 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 nine and three months ended September 30, 2015 and 2014 that were reported as accruing or non-accruing TDRs. TDRs by Concession Type Nine Months Ended September 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 5 $ — 16,932 6,905 23,837 1-4 family properties 31 14,823 4,078 1,774 20,675 Land acquisition 8 — 604 1,187 1,791 Total commercial real estate 44 14,823 21,614 9,866 46,303 Commercial, financial and agricultural 71 — 3,094 5,455 8,549 Owner-occupied 7 — 1,739 1,314 3,053 Total commercial and industrial 78 — 4,833 6,769 11,602 Home equity lines 53 — 2,826 2,905 5,731 Consumer mortgages 12 — 510 786 1,296 Credit cards — — — — — Other retail loans 20 — 259 634 893 Total retail 85 — 3,595 4,325 7,920 Total TDRs 207 $ 14,823 30,042 20,960 65,825 (1 ) Three Months Ended September 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 $ — — 3,090 3,090 1-4 family properties 10 — 721 895 1,616 Land acquisition 2 — — 368 368 Total commercial real estate 13 — 721 4,353 5,074 Commercial, financial and agricultural 22 — 1,514 1,611 3,125 Owner-occupied 4 — — 898 898 Total commercial and industrial 26 — 1,514 2,509 4,023 Home equity lines 5 — 309 757 1,066 Consumer mortgages — — — — — Credit cards — — — — — Other retail loans 7 — 2 139 141 Total retail 12 — 311 896 1,207 Total TDRs 51 $ — 2,546 7,758 10,304 (2 ) (1) Net charge-offs of $4.0 million were recorded during the nine months ended September 30, 2015 upon restructuring of these loans. (2) No net charge-offs were recorded during the three months ended September 30, 2015 upon restructuring of these loans. TDRs by Concession Type Nine Months Ended September 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 14 $ — 8,423 5,598 14,021 1-4 family properties 36 — 2,390 3,859 6,249 Land acquisition 15 2,338 4,721 2,688 9,747 Total commercial real estate 65 2,338 15,534 12,145 30,017 Commercial, financial and agricultural 68 60 7,639 16,977 24,676 Owner-occupied 14 — 22,178 14,392 36,570 Total commercial and industrial 82 60 29,817 31,369 61,247 Home equity lines 11 — 1,163 451 1,614 Consumer mortgages 13 — 2,296 315 2,611 Credit cards — — — — — Other retail loans 17 — 543 385 928 Total retail 41 — 4,002 1,151 5,153 Total TDRs 188 $ 2,398 49,354 44,665 96,417 (1 ) Three Months Ended September 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 4 $ — 875 3,899 4,774 1-4 family properties 7 — 879 203 1,082 Land acquisition 3 2,338 204 646 3,188 Total commercial real estate 14 2,338 1,958 4,748 9,044 Commercial, financial and agricultural 28 60 3,098 5,280 8,438 Owner-occupied 2 — 2,703 130 2,833 Total commercial and industrial 30 60 5,801 5,410 11,271 Home equity lines 5 — 435 — 435 Consumer mortgages 5 — 543 212 755 Credit cards — — — — Other retail loans 7 — 101 150 251 Total retail 17 — 1,079 362 1,441 Total TDRs 61 $ 2,398 8,838 10,520 21,756 (2 ) (1) Net charge-offs of $163 thousand were recorded during the nine months ended September 30, 2014 upon restructuring of these loans. (2) Net charge-offs of $163 thousand were recorded during the three months ended September 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. Nine Months Ended September 30, 2015 Three Months Ended September 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 1 438 1 438 Total commercial and industrial 1 438 1 438 Home equity lines 2 74 1 40 Consumer mortgages — — — — Credit cards — — — — Other retail loans 1 81 — — Total retail 3 155 1 40 Total TDRs 4 $ 593 2 $ 478 Nine Months Ended September 30, 2014 Three Months Ended September 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 — — Land acquisition 1 428 — — Total commercial real estate 5 1,632 — — Commercial, financial and agricultural 4 1,559 2 181 Owner-occupied — — — — Total commercial and industrial 4 1,559 2 181 Home equity lines — — — — Consumer mortgages 3 206 2 136 Credit cards — — — — Other retail loans — — — — Total retail 3 206 2 136 Total TDRs 12 3,397 4 $ 317 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 September 30, 2015 , the allowance for loan losses allocated to accruing TDRs totaling $240.4 million was $16.2 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. |