Loans | Loans The period end loan composition was as follows: ($ in Thousands) September 30, 2019 December 31, 2018 Commercial and industrial $ 7,495,623 $ 7,398,044 Commercial real estate — owner occupied 915,524 920,443 Commercial and business lending 8,411,147 8,318,487 Commercial real estate — investor 3,803,277 3,751,554 Real estate construction 1,356,508 1,335,031 Commercial real estate lending 5,159,784 5,086,585 Total commercial 13,570,932 13,405,072 Residential mortgage 7,954,801 8,277,712 Home equity 879,642 894,473 Other consumer 349,335 363,171 Total consumer 9,183,778 9,535,357 Total loans (a)(b) $ 22,754,710 $ 22,940,429 (a) During the third quarter of 2019, the Corporation sold approximately $240 million of portfolio mortgages as well as $33 million of nonaccrual and performing restructured loans. (b) Includes $2 million and $5 million of purchased credit-impaired loans at September 30, 2019 and December 31, 2018 , respectively. The following table presents commercial and consumer loans by credit quality indicator at September 30, 2019 : ($ in Thousands) Pass Special Mention Potential Problem Nonaccrual Total Commercial and industrial $ 7,293,226 $ 86,434 $ 59,427 $ 56,536 $ 7,495,623 Commercial real estate - owner occupied 866,287 26,546 22,624 68 915,524 Commercial and business lending 8,159,513 112,980 82,051 56,604 8,411,147 Commercial real estate - investor 3,634,780 114,343 49,353 4,800 3,803,277 Real estate construction 1,332,930 22,492 544 542 1,356,508 Commercial real estate lending 4,967,710 136,835 49,897 5,342 5,159,784 Total commercial 13,127,223 249,815 131,948 61,946 13,570,932 Residential mortgage 7,896,073 430 1,242 57,056 7,954,801 Home equity 868,854 961 — 9,828 879,642 Other consumer 348,498 728 — 109 349,335 Total consumer 9,113,424 2,119 1,242 66,993 9,183,778 Total loans (a) $ 22,240,647 $ 251,934 $ 133,189 $ 128,939 $ 22,754,710 (a) During the third quarter of 2019, the Corporation sold approximately $240 million of portfolio mortgages. In addition, the Corporation sold $33 million of residential mortgages and home equity loans, of which $21 million were pass loans and $12 million were nonaccrual loans. The following table presents commercial and consumer loans by credit quality indicator at December 31, 2018 : ($ in Thousands) Pass Special Mention Potential Problem Nonaccrual Total 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 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, and appropriate allowance for loan losses, allowance for unfunded commitments, nonaccrual, and charge off policies. For commercial loans, management has determined the pass credit quality indicator to include credits exhibiting 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 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, which may jeopardize liquidation of the debt, and are characterized by the distinct possibility the Corporation will sustain some loss if the deficiencies are not corrected. Lastly, management considers a loan to be impaired when it is probable 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 commercial and consumer loan relationships in nonaccrual status or those with their terms restructured in a troubled debt restructuring meet this impaired loan definition. Commercial loans classified as special mention, potential problem, and nonaccrual are reviewed at a minimum on a quarterly basis, while pass and performing 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 September 30, 2019 : Accruing ($ in Thousands) Current 30-59 Days Past Due 60-89 Days Past Due 90 Days or More Past Due Nonaccrual (a) Total Commercial and industrial $ 7,438,395 $ 220 $ 206 $ 266 $ 56,536 $ 7,495,623 Commercial real estate - owner occupied 912,810 2,646 — — 68 915,524 Commercial and business lending 8,351,205 2,867 206 266 56,604 8,411,147 Commercial real estate - investor 3,797,840 — 636 — 4,800 3,803,277 Real estate construction 1,355,371 571 24 — 542 1,356,508 Commercial real estate lending 5,153,211 571 661 — 5,342 5,159,784 Total commercial 13,504,416 3,438 866 266 61,946 13,570,932 Residential mortgage 7,889,681 7,866 197 — 57,056 7,954,801 Home equity 865,017 3,837 961 — 9,828 879,642 Other consumer 345,303 1,321 881 1,720 109 349,335 Total consumer 9,100,001 13,025 2,038 1,720 66,993 9,183,778 Total loans (b) $ 22,604,417 $ 16,462 $ 2,905 $ 1,986 $ 128,939 $ 22,754,710 (a) Of the total nonaccrual loans, $47 million , or 36% , were current with respect to payment at September 30, 2019 . (b)During the third quarter of 2019, the Corporation sold approximately $240 million of portfolio mortgages. In addition, the Corporation sold $33 million of residential mortgages and home equity loans, of which $21 million were accruing current loans, $12 million were nonaccrual loans, and approximately $200,000 were 30-89 days past due accruing loans. The following table presents loans by past due status at December 31, 2018 : Accruing ($ in Thousands) Current 30-59 Days Past Due 60-89 Days Past Due 90 Days or More Past Due Nonaccrual (a) Total 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 impaired loans individually evaluated under ASC Topic 310, excluding $2 million of purchased credit-impaired loans, at September 30, 2019 : ($ in Thousands) Recorded Unpaid Related Average Interest Loans with a related allowance Commercial and industrial $ 48,597 $ 59,132 $ 17,791 $ 45,439 $ 1,003 Commercial real estate — owner occupied 1,912 1,919 19 1,988 78 Commercial and business lending 50,510 61,051 17,811 47,427 1,081 Commercial real estate — investor 1,400 2,575 101 780 21 Real estate construction 409 490 56 419 21 Commercial real estate lending 1,809 3,066 157 1,199 42 Total commercial 52,319 64,116 17,968 48,626 1,123 Residential mortgage 24,621 25,783 3,824 27,173 623 Home equity 3,604 4,011 1,313 6,796 136 Other consumer 1,244 1,246 187 1,246 1 Total consumer 29,468 31,041 5,323 35,214 760 Total loans with a related allowance $ 81,787 $ 95,157 $ 23,291 $ 83,840 $ 1,883 Loans with no related allowance Commercial and industrial $ 21,971 $ 59,697 $ — $ 14,448 $ — Commercial real estate — owner occupied — — — — — Commercial and business lending 21,971 59,697 — 14,448 — Commercial real estate — investor 3,705 3,705 — 637 159 Real estate construction — — — — — Commercial real estate lending 3,705 3,705 — 637 159 Total commercial 25,675 63,402 — 15,086 159 Residential mortgage 11,418 11,732 — 8,732 279 Home equity 1,044 1,063 — 1,017 18 Other consumer — — — — — Total consumer 12,462 12,795 — 9,749 297 Total loans with no related allowance $ 38,138 $ 76,197 $ — $ 24,835 $ 456 Total Commercial and industrial $ 70,568 $ 118,829 $ 17,791 $ 59,887 $ 1,003 Commercial real estate — owner occupied 1,912 1,919 19 1,988 78 Commercial and business lending 72,480 120,748 17,811 61,875 1,081 Commercial real estate — investor 5,104 6,280 101 1,417 180 Real estate construction 409 490 56 419 21 Commercial real estate lending 5,514 6,770 157 1,836 201 Total commercial 77,994 127,518 17,968 63,712 1,282 Residential mortgage 36,039 37,515 3,824 35,905 902 Home equity 4,648 5,075 1,313 7,812 154 Other consumer 1,244 1,246 187 1,246 1 Total consumer 41,931 43,836 5,323 44,964 1,056 Total loans (a) $ 119,925 $ 171,354 $ 23,291 $ 108,675 $ 2,338 (a) The net recorded investment (defined as recorded investment, net of the related allowance) of the impaired loans represented 56% of the unpaid principal balance at September 30, 2019 . The following table presents impaired loans individually evaluated under ASC Topic 310, excluding $5 million of purchased credit-impaired loans, at December 31, 2018 : ($ in Thousands) Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized 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 with a related allowance $ 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 with no related allowance $ 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 . Troubled Debt Restructurings (“Restructured Loans”) Loans are considered restructured loans if concessions have been granted to borrowers that are experiencing financial difficulty. The following table presents nonaccrual and performing restructured loans by loan portfolio: September 30, 2019 December 31, 2018 ($ in Thousands) Performing Restructured Loans Nonaccrual Restructured Loans (a) Performing Restructured Loans Nonaccrual Restructured Loans (a) Commercial and industrial $ 15,398 $ — $ 25,478 $ 249 Commercial real estate — owner occupied 1,912 — 2,080 — Commercial real estate — investor 304 461 799 933 Real estate construction 227 182 311 198 Residential mortgage 3,228 14,090 16,036 22,279 Home equity 2,017 1,559 7,385 2,627 Other consumer 1,243 1 1,174 6 Total restructured loans (b) $ 24,329 $ 16,293 $ 53,263 $ 26,292 (a) Nonaccrual restructured loans have been included within nonaccrual loans. (b) During the third quarter of 2019, the Corporation sold $21 million of performing restructured loans, of which $18 million were residential mortgages and $3 million were home equity loans. In addition, the Corporation sold $7 million of nonaccrual restructured residential mortgage loans. The Corporation had a recorded investment of $7 million in loans modified in troubled debt restructurings during the nine months ended September 30, 2019 , of which $2 million were in accrual status and $5 million were in nonaccrual pending a sustained period of repayment. The following table provides the number of loans modified in a troubled debt restructuring by loan portfolio, the recorded investment and unpaid principal balance for the nine months ended September 30, 2019 and 2018 : Nine Months Ended September 30, 2019 Nine Months Ended September 30, 2018 ($ in Thousands) Number of Loans Recorded Investment (a) Unpaid Principal Balance (b) Number of Loans Recorded Investment (a) Unpaid Principal Balance (b) Commercial and industrial 1 $ 185 $ 185 6 $ 1,954 $ 1,995 Commercial real estate — investor — — — 1 958 1,022 Residential mortgage 47 6,785 6,863 29 5,655 5,733 Home equity 18 520 520 32 1,552 1,582 Other consumer 1 9 9 3 19 21 Total loans modified 67 $ 7,500 $ 7,577 71 $ 10,138 $ 10,353 (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. During the nine months ended September 30, 2019 , restructured loan modifications of commercial and industrial, and commercial real estate primarily included maturity date extensions and payment schedule modifications. Restructured loan modifications of residential mortgage, home equity, and other consumer loans primarily included maturity date extensions, interest rate concessions, non-reaffirmed Chapter 7 bankruptcies, or a combination of these concessions for the nine months ended September 30, 2019 . The following table provides the number of loans modified in a troubled debt restructuring during the previous twelve months which subsequently defaulted during the nine months ended September 30, 2019 and 2018 and the recorded investment in these restructured loans as of September 30, 2019 and 2018 : Nine Months Ended September 30, 2019 Nine Months Ended September 30, 2018 ($ in Thousands) Number of Loans Recorded Investment Number of Loans Recorded Investment Commercial and industrial — $ — 3 $ — Commercial real estate — investor 1 461 — — Residential mortgage 27 4,528 12 2,579 Home equity 19 538 28 1,599 Total loans modified 47 $ 5,526 43 $ 4,178 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, are 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. 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 12 for additional information on the allowance for unfunded commitments. The following table presents a summary of the changes in the allowance for loan losses by portfolio segment for the nine months ended September 30, 2019 : ($ in Thousands) Commercial and Commercial real estate - owner occupied Commercial real estate - Real estate Residential Home Other Total December 31, 2018 $ 108,835 $ 9,255 $ 40,844 $ 28,240 $ 25,595 $ 19,266 $ 5,988 $ 238,023 Charge offs (49,845 ) (222 ) — (60 ) (1,754 ) (1,605 ) (4,074 ) (57,560 ) Recoveries 10,322 2,795 31 230 539 1,878 667 16,462 Net Charge offs (39,523 ) 2,573 31 170 (1,215 ) 273 (3,407 ) (41,098 ) Provision for loan losses 36,419 (3,229 ) (971 ) (4,960 ) (5,757 ) (7,690 ) 3,688 17,500 September 30, 2019 $ 105,730 $ 8,599 $ 39,904 $ 23,451 $ 18,623 $ 11,849 $ 6,269 $ 214,425 Allowance for loan losses Individually evaluated for impairment $ 17,791 $ 19 $ 101 $ 56 $ 3,824 $ 1,313 $ 187 $ 23,291 Collectively evaluated for impairment 87,939 8,579 39,803 23,395 14,799 10,536 6,082 191,133 Total allowance for loan losses $ 105,730 $ 8,599 $ 39,904 $ 23,451 $ 18,623 $ 11,849 $ 6,269 $ 214,425 Loans Individually evaluated for impairment $ 70,568 $ 1,912 $ 5,104 $ 409 $ 36,039 $ 4,648 $ 1,244 $ 119,925 Collectively evaluated for impairment 7,424,690 912,935 3,798,039 1,356,088 7,918,265 874,968 348,091 22,633,075 Acquired and accounted for under ASC 310-30 (a) 365 677 134 11 497 26 — 1,710 Total loans $ 7,495,623 $ 915,524 $ 3,803,277 $ 1,356,508 $ 7,954,801 $ 879,642 $ 349,335 $ 22,754,710 (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, 2018 , was as follows: ($ in Thousands) Commercial and Commercial real estate - owner occupied Commercial real estate - Real estate Residential Home Other Total 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 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." The allowance related to the oil and gas portfolio was $21 million , or 3.7% of total oil and gas loans, and $12 million , or 1.6% of total oil and gas loans, at September 30, 2019 and December 31, 2018 , respectively. The following table provides a summary of the changes in allowance for loan losses in the Corporation's oil and gas loan portfolio at September 30, 2019 and December 31, 2018 : ($ in Millions) Nine Months Ended September 30, 2019 Year Ended December 31, 2018 Balance at beginning of period $ 12 $ 27 Charge offs (39 ) (24 ) Recoveries 5 6 Net Charge offs (34 ) (17 ) Provision for loan losses 44 2 Balance at end of period $ 21 $ 12 Allowance for loan losses Individually evaluated for impairment $ 11 $ — Collectively evaluated for impairment 10 12 Total allowance for loan losses $ 21 $ 12 Loans Individually evaluated for impairment $ 36 $ 22 Collectively evaluated for impairment 545 725 Total loans $ 582 $ 747 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. The following table presents a summary of the changes in the allowance for unfunded commitments: ($ in Thousands) Nine Months Ended September 30, 2019 Year Ended December 31, 2018 Allowance for Unfunded Commitments Balance at beginning of period $ 24,336 $ 24,400 Provision for unfunded commitments (1,500 ) (2,500 ) Amount recorded at acquisition 70 2,436 Balance at end of period $ 22,907 $ 24,336 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 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 nine months ended September 30, 2019 and for the year ended December 31, 2018 : ($ in Thousands) Nine Months Ended September 30, 2019 Year Ended December 31, 2018 Changes in Accretable Yield Balance at beginning of period $ 1,482 $ — Purchases — 4,853 Accretion (912 ) (4,954 ) Net reclassification from non-accretable yield 23 1,605 Other (a) — (22 ) Balance at end of period $ 595 $ 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. The Corporation's Huntington branch acquisition included no purchased credit-impaired loans. At September 30, 2019 , the Corporation had a total of approximately $15 million in net unaccreted purchase discount, of which approximately $14 million was related to performing loans and approximately $1 million was related to the Corporation's purchased credit-impaired loans. 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 |