Loans | Loans Loans at December 31 are summarized below: 2018 (a) 2017 ($ in Thousands) Commercial and industrial $ 7,398,044 $ 6,399,693 Commercial real estate - owner occupied 920,443 802,209 Commercial and business lending 8,318,487 7,201,902 Commercial real estate - investor 3,751,554 3,315,254 Real estate construction 1,335,031 1,451,684 Commercial real estate lending 5,086,585 4,766,938 Total commercial 13,405,072 11,968,840 Residential mortgage 8,277,712 7,546,534 Home equity 894,473 883,804 Other consumer 363,171 385,813 Total consumer 9,535,357 8,816,151 Total loans $ 22,940,429 $ 20,784,991 (a) Includes $5 million of purchased credit-impaired loans The Corporation has granted loans to its directors, executive officers, or their related interests. These loans were made on substantially the same terms, including rates and collateral, as those prevailing at the time for comparable transactions with other unrelated customers, and do not involve more than a normal risk of collection. These loans to related parties are summarized below: 2018 2017 ($ in Thousands) Balance at beginning of year $ 20,260 $ 27,589 New loans 3,076 5,329 Repayments (5,017 ) (7,632 ) Change due to status of executive officers and directors (489 ) (5,026 ) Balance at end of year $ 17,831 $ 20,260 The following table presents commercial and consumer loans by credit quality indicator at December 31, 2018 : Pass Special Mention Potential Problem Nonaccrual Total ($ in Thousands) Commercial and industrial $ 7,162,370 $ 78,075 $ 116,578 $ 41,021 $ 7,398,044 Commercial real estate - owner occupied 854,265 6,257 55,964 3,957 920,443 Commercial and business lending 8,016,635 84,332 172,542 44,978 8,318,487 Commercial real estate - investor 3,653,642 28,479 67,481 1,952 3,751,554 Real estate construction 1,321,447 8,771 3,834 979 1,335,031 Commercial real estate lending 4,975,089 37,249 71,315 2,931 5,086,585 Total commercial 12,991,724 121,582 243,856 47,909 13,405,072 Residential mortgage 8,203,729 434 5,975 67,574 8,277,712 Home equity 880,808 1,223 103 12,339 894,473 Other consumer 362,343 749 — 79 363,171 Total consumer 9,446,881 2,406 6,078 79,992 9,535,357 Total loans $ 22,438,605 $ 123,988 $ 249,935 $ 127,901 $ 22,940,429 The following table presents commercial and consumer loans by credit quality indicator at December 31, 2017 : Pass Special Mention Potential Problem Nonaccrual Total ($ in Thousands) Commercial and industrial $ 6,015,884 $ 157,245 $ 113,778 $ 112,786 $ 6,399,693 Commercial real estate - owner occupied 723,291 14,181 41,997 22,740 802,209 Commercial and business lending 6,739,175 171,426 155,775 135,526 7,201,902 Commercial real estate - investor 3,266,389 24,845 19,291 4,729 3,315,254 Real estate construction 1,421,504 29,206 — 974 1,451,684 Commercial real estate lending 4,687,893 54,051 19,291 5,703 4,766,938 Total commercial 11,427,068 225,477 175,066 141,229 11,968,840 Residential mortgage 7,490,860 426 1,616 53,632 7,546,534 Home equity 868,958 1,137 195 13,514 883,804 Other consumer 384,990 652 — 171 385,813 Total consumer 8,744,808 2,215 1,811 67,317 8,816,151 Total loans $ 20,171,876 $ 227,692 $ 176,877 $ 208,546 $ 20,784,991 Factors that are important to managing overall credit quality are sound loan underwriting and administration, systematic monitoring of existing loans and commitments, effective loan review on an ongoing basis, early identification of potential problems, an appropriate allowance for loan losses, allowance for unfunded commitments, nonaccrual, and charge off policies. See Note 1 for the Corporation's accounting policy for loans. For commercial loans, management has determined the pass credit quality indicator to include credits that exhibit acceptable financial statements, cash flow, and leverage. If any risk exists, it is mitigated by the loan structure, collateral, monitoring, or control. For consumer loans, performing loans include credits that are performing in accordance with the original contractual terms. Loans are considered past due if the required principal and interest payments have not been received as of the date such payments were due. Special mention credits have potential weaknesses that deserve management’s attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the credit. Potential problem loans are considered inadequately protected by the current net worth and paying capacity of the obligor or the collateral pledged. These loans generally have a well-defined weakness, or weaknesses, that may jeopardize liquidation of the debt and are characterized by the distinct possibility that the Corporation will sustain some loss if the deficiencies are not corrected. Lastly, management considers a loan to be impaired when it is probable that the Corporation will be unable to collect all amounts due according to the original contractual terms of the note agreement, including both principal and interest. Management has determined that commercial and consumer loan relationships that have nonaccrual status or have had their terms restructured in a troubled debt restructuring meet this impaired loan definition. Commercial loans classified as special mention, potential problem, and nonaccrual loans are reviewed at a minimum on a quarterly basis, while pass rated credits are reviewed on an annual basis or more frequently if the loan renewal is less than one year or if otherwise warranted. The following table presents loans by past due status at December 31, 2018 : Current 30-59 Days Past Due 60-89 Days Past Due 90 Days or More Past Due and Still Accruing Nonaccrual (a) Total ($ in Thousands) Commercial and industrial $ 7,356,187 $ 187 $ 338 $ 311 $ 41,021 $ 7,398,044 Commercial real estate - owner occupied 913,787 2,580 119 — 3,957 920,443 Commercial and business lending 8,269,974 2,767 457 311 44,978 8,318,487 Commercial real estate - investor 3,745,835 2,954 813 — 1,952 3,751,554 Real estate construction 1,333,722 330 — — 979 1,335,031 Commercial real estate lending 5,079,557 3,284 813 — 2,931 5,086,585 Total commercial 13,349,531 6,051 1,270 311 47,909 13,405,072 Residential mortgage 8,200,432 9,272 434 — 67,574 8,277,712 Home equity 876,085 4,826 1,223 — 12,339 894,473 Other consumer 358,970 1,401 868 1,853 79 363,171 Total consumer 9,435,487 15,499 2,525 1,853 79,992 9,535,357 Total loans $ 22,785,019 $ 21,550 $ 3,795 $ 2,165 $ 127,901 $ 22,940,429 (a) Of the total nonaccrual loans, $74 million , or 58% , were current with respect to payment at December 31, 2018 . The following table presents loans by past due status at December 31, 2017 : Current 30-59 Days Past Due 60-89 Days Past Due 90 Days or More Nonaccrual (a) Total ($ in Thousands) Commercial and industrial $ 6,286,369 $ 170 $ 101 $ 267 $ 112,786 $ 6,399,693 Commercial real estate - owner occupied 779,421 48 — — 22,740 802,209 Commercial and business lending 7,065,790 218 101 267 135,526 7,201,902 Commercial real estate - investor 3,310,000 374 — 151 4,729 3,315,254 Real estate construction 1,450,459 168 83 — 974 1,451,684 Commercial real estate lending 4,760,459 542 83 151 5,703 4,766,938 Total commercial 11,826,249 760 184 418 141,229 11,968,840 Residential mortgage 7,483,350 9,186 366 — 53,632 7,546,534 Home equity 863,465 5,688 1,137 — 13,514 883,804 Other consumer 382,186 1,227 780 1,449 171 385,813 Total consumer 8,729,001 16,101 2,283 1,449 67,317 8,816,151 Total loans $ 20,555,250 $ 16,861 $ 2,467 $ 1,867 $ 208,546 $ 20,784,991 (a) Of the total nonaccrual loans, $135 million , or 65% , were current with respect to payment at December 31, 2017 . The following table presents impaired loans individually evaluated under ASC Topic 310, excluding $5 million of purchased credit-impaired loans, at December 31, 2018 : Recorded Unpaid Related Average Interest ($ in Thousands) Loans with a related allowance Commercial and industrial $ 40,747 $ 42,131 $ 5,721 $ 52,461 $ 1,167 Commercial real estate - owner occupied 2,080 2,087 24 2,179 104 Commercial and business lending 42,827 44,218 5,745 54,640 1,271 Commercial real estate - investor 799 805 28 827 38 Real estate construction 510 589 75 533 32 Commercial real estate lending 1,309 1,394 103 1,360 70 Total commercial 44,136 45,612 5,848 56,000 1,341 Residential mortgage 41,691 45,149 6,023 42,687 1,789 Home equity 9,601 10,539 3,312 10,209 566 Other consumer 1,181 1,183 121 1,184 3 Total consumer 52,473 56,871 9,456 54,080 2,358 Total loans $ 96,609 $ 102,483 $ 15,304 $ 110,079 $ 3,699 Loans with no related allowance Commercial and industrial $ 22,406 $ 45,024 $ — $ 21,352 $ (344 ) Commercial real estate - owner occupied 3,772 4,823 — 3,975 — Commercial and business lending 26,178 49,847 — 25,327 (344 ) Commercial real estate - investor 1,585 2,820 — 980 68 Real estate construction — — — — — Commercial real estate lending 1,585 2,820 — 980 68 Total commercial 27,763 52,667 — 26,307 (276 ) Residential mortgage 8,795 9,074 — 8,790 203 Home equity 523 542 — 530 — Other consumer — — — — — Total consumer 9,318 9,616 — 9,320 203 Total loans $ 37,081 $ 62,283 $ — $ 35,627 $ (73 ) Total Commercial and industrial $ 63,153 $ 87,155 $ 5,721 $ 73,813 $ 823 Commercial real estate - owner occupied 5,852 6,910 24 6,154 104 Commercial and business lending 69,005 94,065 5,745 79,967 927 Commercial real estate - investor 2,384 3,625 28 1,807 106 Real estate construction 510 589 75 533 32 Commercial real estate lending 2,894 4,214 103 2,340 138 Total commercial 71,899 98,279 5,848 82,307 1,065 Residential mortgage 50,486 54,223 6,023 51,477 1,992 Home equity 10,124 11,081 3,312 10,739 566 Other consumer 1,181 1,183 121 1,184 3 Total consumer 61,791 66,487 9,456 63,400 2,561 Total loans (a) $ 133,690 $ 164,766 $ 15,304 $ 145,707 $ 3,626 (a) The net recorded investment (defined as recorded investment, net of the related allowance) of the impaired loans represented 72% of the unpaid principal balance at December 31, 2018 . The following table presents impaired loans individually evaluated under ASC Topic 310 at December 31, 2017 : Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized ($ in Thousands) Loans with a related allowance Commercial and industrial $ 81,649 $ 83,579 $ 10,838 $ 58,494 $ 2,629 Commercial real estate - owner occupied 23,796 23,937 2,973 12,124 736 Commercial and business lending 105,445 107,516 13,811 70,618 3,365 Commercial real estate - investor 17,823 17,862 1,597 16,924 1,694 Real estate construction 467 578 86 484 29 Commercial real estate lending 18,290 18,440 1,683 17,408 1,723 Total commercial 123,735 125,956 15,494 88,026 5,088 Residential mortgage 40,561 42,922 6,512 40,411 1,614 Home equity 10,250 10,986 3,718 10,521 549 Other consumer 1,135 1,138 122 1,140 3 Total consumer 51,946 55,046 10,352 52,072 2,166 Total loans $ 175,681 $ 181,002 $ 25,846 $ 140,098 $ 7,254 Loans with no related allowance Commercial and industrial $ 60,595 $ 82,839 $ — $ 89,275 $ 492 Commercial real estate - owner occupied 2,438 2,829 — 1,948 36 Commercial and business lending 63,033 85,668 — 91,223 528 Commercial real estate - investor 1,295 1,295 — — 45 Real estate construction — — — — — Commercial real estate lending 1,295 1,295 — — 45 Total commercial 64,328 86,963 — 91,223 573 Residential mortgage 6,925 7,204 — 4,999 217 Home equity 641 645 — 540 7 Other consumer — — — — — Total consumer 7,566 7,849 — 5,539 224 Total loans $ 71,894 $ 94,812 $ — $ 96,762 $ 797 Total Commercial and industrial $ 142,244 $ 166,418 $ 10,838 $ 147,769 $ 3,121 Commercial real estate - owner occupied 26,234 26,766 2,973 14,072 772 Commercial and business lending 168,478 193,184 13,811 161,841 3,893 Commercial real estate - investor 19,118 19,157 1,597 16,924 1,739 Real estate construction 467 578 86 484 29 Commercial real estate lending 19,585 19,735 1,683 17,408 1,768 Total commercial 188,063 212,919 15,494 179,249 5,661 Residential mortgage 47,486 50,126 6,512 45,410 1,831 Home equity 10,891 11,631 3,718 11,061 556 Other consumer 1,135 1,138 122 1,140 3 Total consumer 59,512 62,895 10,352 57,611 2,390 Total loans (a) $ 247,575 $ 275,814 $ 25,846 $ 236,860 $ 8,051 (a) The net recorded investment (defined as recorded investment, net of the related allowance) of the impaired loans represented 80% of the unpaid principal balance at December 31, 2017 . Troubled Debt Restructurings (“Restructured Loans”) Loans are considered restructured loans if concessions have been granted to borrowers that are experiencing financial difficulty. See Note 1 for the Corporation's accounting policy for troubled debt restructurings. The Corporation had a recorded investment of approximately $11 million in loans modified in troubled debt restructurings for the year ended December 31, 2018 , of which approximately $3 million were in accrual status and $8 million were in nonaccrual pending a sustained period of repayment. As of December 31, 2018 there was approximately $6 million of commitments to lend additional funds to borrowers with restructured loans. The following table presents nonaccrual and performing restructured loans by loan portfolio: December 31, 2018 December 31, 2017 December 31, 2016 Performing Restructured Loans Nonaccrual Restructured Loans (a) Performing Restructured Loans Nonaccrual Restructured Loans (a) Performing Restructured Loans Nonaccrual Restructured Loans (a) ($ in Thousands) Commercial and industrial $ 25,478 $ 249 $ 30,047 $ 1,776 $ 31,884 $ 1,276 Commercial real estate - owner occupied 2,080 — 3,989 — 5,490 2,220 Commercial real estate - investor 799 933 14,389 — 15,289 924 Real estate construction 311 198 310 157 359 150 Residential mortgage 16,036 22,279 17,068 18,991 18,100 21,906 Home equity 7,385 2,627 7,705 2,537 7,756 2,877 Other consumer 1,174 6 1,110 25 979 32 Total restructured loans $ 53,263 $ 26,292 $ 74,618 $ 23,486 $ 79,857 $ 29,385 (a) Nonaccrual restructured loans have been included within nonaccrual loans. The following table provides the number of loans modified in a troubled debt restructuring by loan portfolio during the years ended December 31, 2018 , 2017 , and 2016 , respectively, and the recorded investment and unpaid principal balance as of December 31, 2018 , 2017 , and 2016 , respectively: Years Ended December 31, 2018 2017 2016 Number of Loans Recorded Investment (a) Unpaid Principal Balance (b) Number of Loans Recorded Investment (a) Unpaid Principal Balance (b) Number Recorded (a) Unpaid (b) ($ in Thousands) Commercial and industrial 5 $ 1,315 $ 1,330 8 $ 3,991 $ 6,339 8 $ 1,509 $ 1,526 Commercial real estate - owner occupied — — — 2 690 690 1 116 122 Commercial real estate - investor 2 1,393 1,472 — — — — — — Real estate construction 1 78 80 — — — 1 65 91 Residential mortgage 41 6,977 7,210 45 4,238 4,364 63 5,535 5,792 Home equity 34 1,649 1,681 22 507 507 57 2,030 2,084 Other consumer 3 17 19 — — — 1 15 16 Total 86 $ 11,429 $ 11,792 77 $ 9,426 $ 11,900 131 $ 9,270 $ 9,631 (a) Represents post-modification outstanding recorded investment. (b) Represents pre-modification outstanding recorded investment. Restructured loan modifications may include payment schedule modifications, interest rate concessions, maturity date extensions, modification of note structure (A/B Note), non-reaffirmed Chapter 7 bankruptcies, principal reduction, or some combination of these concessions. For the year ended December 31, 2018 , restructured loan modifications of commercial and industrial, commercial real estate, and real estate construction loans primarily included maturity date extensions, interest rate concessions, payment schedule modifications, or a combination of these concessions. Restructured loan modifications of home equity and residential mortgage loans primarily included maturity date extensions, interest rate concessions, non-reaffirmed Chapter 7 bankruptcies, or a combination of these concessions. The following table provides the number of loans modified in a troubled debt restructuring during the previous twelve months which subsequently defaulted during the year ended December 31, 2018 , 2017 , and 2016 , respectively, as well as the recorded investment in these restructured loans as of December 31, 2018 , 2017 , and 2016 , respectively: Years Ended December 31, 2018 2017 2016 Number of Loans Recorded Investment Number of Loans Recorded Investment Number of Recorded ($ in Thousands) Commercial and industrial 3 $ — 2 $ — — $ — Residential mortgage 20 3,553 36 3,137 44 4,102 Home equity 32 1,688 27 735 23 457 Other consumer — — 1 7 1 15 Total 55 $ 5,241 66 $ 3,879 68 $ 4,574 All loans modified in a troubled debt restructuring are evaluated for impairment. The nature and extent of the impairment of restructured loans, including those which have experienced a subsequent payment default, is considered in the determination of an appropriate level of the allowance for loan losses. Allowance for Credit Losses The allowance for credit losses is comprised of the allowance for loan losses and the allowance for unfunded commitments. The level of the allowance for loan losses represents management’s estimate of an amount appropriate to provide for probable credit losses in the loan portfolio at the balance sheet date. See Note 1 for the Corporation's accounting policy on the allowance for loan losses. The allowance for unfunded commitments is maintained at a level believed by management to be sufficient to absorb estimated probable losses related to unfunded credit facilities (including unfunded loan commitments and letters of credit) and is included in accrued expenses and other liabilities on the consolidated balance sheets. See Note 15 for additional information on the allowance for unfunded commitments. A summary of the changes in the allowance for loan losses by portfolio segment for the year ended December 31, 2018 , is as follows: Commercial and industrial Commercial real estate - owner occupied Commercial real estate - investor Real estate construction Residential mortgage Home equity Other consumer Total ($ in Thousands) December 31, 2017 $ 123,068 $ 10,352 $ 41,059 $ 34,370 $ 29,607 $ 22,126 $ 5,298 $ 265,880 Charge offs (30,837 ) (1,363 ) (7,914 ) (298 ) (1,627 ) (3,236 ) (5,261 ) (50,536 ) Recoveries 13,714 639 668 446 1,271 2,628 812 20,179 Net charge offs (17,123 ) (724 ) (7,246 ) 149 (355 ) (608 ) (4,448 ) (30,358 ) Provision for loan losses 2,890 (373 ) 7,031 (6,279 ) (3,657 ) (2,252 ) 5,138 2,500 December 31, 2018 $ 108,835 $ 9,255 $ 40,844 $ 28,240 $ 25,595 $ 19,266 $ 5,988 $ 238,023 Allowance for loan losses Individually evaluated for impairment $ 5,721 $ 24 $ 28 $ 75 $ 6,023 $ 3,312 $ 121 $ 15,304 Collectively evaluated for impairment 103,114 9,231 40,816 28,165 19,572 15,954 5,867 222,719 Acquired and accounted for under ASC 310-30 (a) — — — — — — — — Total allowance for loan losses $ 108,835 $ 9,255 $ 40,844 $ 28,240 $ 25,595 $ 19,266 $ 5,988 $ 238,023 Loans Individually evaluated for impairment $ 63,153 $ 5,852 $ 2,384 $ 510 $ 50,486 $ 10,124 $ 1,181 $ 133,690 Collectively evaluated for impairment 7,331,898 913,708 3,748,883 1,334,500 8,226,642 884,266 361,990 22,801,887 Acquired and accounted for under ASC 310-30 (a) 2,994 883 287 21 584 83 — 4,853 Total loans $ 7,398,044 $ 920,443 $ 3,751,554 $ 1,335,031 $ 8,277,712 $ 894,473 $ 363,171 $ 22,940,429 (a) Loans acquired in business combinations and accounted for under ASC Subtopic 310-30 "Receivables — Loans and Debt Securities Acquired with Deteriorated Credit Quality." For comparison purposes, a summary of the changes in the allowance for loan losses by portfolio segment for the year ended December 31, 2017 , is as follows: Commercial and industrial Commercial real estate - owner occupied Commercial real estate - investor Real estate construction Residential mortgage Home equity Other consumer Total ($ in Thousands) December 31, 2016 $ 140,126 $ 14,034 $ 45,285 $ 26,932 $ 27,046 $ 20,364 $ 4,548 $ 278,335 Charge offs (44,533 ) (344 ) (991 ) (604 ) (2,611 ) (2,724 ) (4,439 ) (56,246 ) Recoveries 11,465 173 242 74 927 3,194 716 16,791 Net charge offs (33,068 ) (171 ) (749 ) (530 ) (1,684 ) 470 (3,723 ) (39,455 ) Provision for loan losses 16,010 (3,511 ) (3,477 ) 7,968 4,245 1,292 4,473 27,000 December 31, 2017 $ 123,068 $ 10,352 $ 41,059 $ 34,370 $ 29,607 $ 22,126 $ 5,298 $ 265,880 Allowance for loan losses Individually evaluated for impairment $ 10,838 $ 2,973 $ 1,597 $ 86 $ 6,512 $ 3,718 $ 122 $ 25,846 Collectively evaluated for impairment 112,230 7,379 39,462 34,284 23,095 18,408 5,176 240,034 Total allowance for loan losses $ 123,068 $ 10,352 $ 41,059 $ 34,370 $ 29,607 $ 22,126 $ 5,298 $ 265,880 Loans Individually evaluated for impairment $ 142,244 $ 26,234 $ 19,118 $ 467 $ 47,486 $ 10,891 $ 1,135 $ 247,575 Collectively evaluated for impairment 6,257,449 775,975 3,296,136 1,451,217 7,499,048 872,913 384,678 20,537,416 Total loans $ 6,399,693 $ 802,209 $ 3,315,254 $ 1,451,684 $ 7,546,534 $ 883,804 $ 385,813 $ 20,784,991 The allowance related to the oil and gas portfolio was $12 million at December 31, 2018 and represented 1.62% of total oil and gas loans. Year Ended December 31, 2018 Year Ended December 31, 2017 ($ in Millions) Balance at beginning of period $ 27 $ 38 Charge offs (24 ) (25 ) Recoveries 6 — Net Charge offs (17 ) (25 ) Provision for loan losses 2 14 Balance at end of period $ 12 $ 27 Allowance for loan losses Individually evaluated for impairment $ — $ 5 Collectively evaluated for impairment 12 22 Total allowance for loan losses $ 12 $ 27 Loans Individually evaluated for impairment $ 22 $ 77 Collectively evaluated for impairment 725 523 Total loans $ 747 $ 600 The allowance for unfunded commitments is maintained at a level believed by management to be sufficient to absorb estimated probable losses related to unfunded credit facilities (including unfunded loan commitments and letters of credit) and is included in accrued expenses and other liabilities on the consolidated balance sheets. See Note 15 for additional information on the allowance for unfunded commitments and see Note 1 for the Corporation's accounting policy for allowance for unfunded commitments. A summary of the changes in the allowance for unfunded commitments was as follows: Years Ended December 31, 2018 2017 2016 ($ in Thousands) Allowance for Unfunded Commitments Balance at beginning of period $ 24,400 $ 25,400 $ 24,400 Provision for unfunded commitments (2,500 ) (1,000 ) 1,000 Amount recorded at acquisition 2,436 — — Balance at end of period $ 24,336 $ 24,400 $ 25,400 Loans Acquired in Acquisition Loans acquired in a business combination are recorded at estimated fair value on their purchase date without a carryover of the related allowance for loan and lease losses. Acquired loans are segregated into two types: • Performing loans are accounted for in accordance with ASC Topic 310-20 "Nonrefundable Fees and Other Costs" as these loans do not have evidence of credit deterioration since origination. • Nonperforming loans are accounted for in accordance with ASC Topic 310-30 as they display significant credit deterioration since origination. For performing loans the difference between the estimated fair value of the loans and the principal outstanding is accreted over the remaining life of the loans. In accordance with ASC 310-30, purchased credit-impaired loans are pooled by loan type and the difference between contractually required payments at acquisition and the cash flows expected to be collected is referred to as the non-accretable difference. Further, any excess of cash flows expected at acquisition over the estimated fair value is referred to as the accretable yield and is recognized into interest income over the remaining life of the loan pools when there is a reasonable expectation about the amount and timing of such cash flows. If a reasonable expectation on the amount or timing of such cash flows cannot be determined, accretion of the fair value discount for nonperforming loans will be recognized using the cost recovery method of accounting. Changes in the accretable yield for loans acquired and accounted for under ASC Topic 310-30 were as follows for the years ended December 31, 2018 , and 2017 respectively: Year Ended December 31, 2018 Year Ended December 31, 2017 ($ in Thousands) Changes in Accretable Yield Balance at beginning of period $ — $ — Purchases 4,853 — Accretion (4,954 ) — Net reclassification from non-accretable yield 1,605 — Other (a) (22 ) — Balance at end of period $ 1,482 $ — (a) Primarily includes charge offs which are accounted for under ASC Subtopic 310-30 "Receivables — Loans and Debt Securities Acquired with Deteriorated Credit Quality." For loans acquired, the fair value of purchased credit-impaired loans, on the acquisition date, was determined based on assigned risk ratings, expected cash flows and the fair value of loan collateral. The fair value of loans that were non-impaired was determined based on estimates of losses on defaults and other market factors. At December 31, 2018 , the Corporation had a total of approximately $20 million in net unaccreted purchase discount, of which approximately $18 million was related to performing loans and approximately $2 million |