Loans | 90 days and Accruing Dollars in thousands 30-59 days 60-89 days > 90 days Total Current Commercial $ 405 $ 50 $ 483 $ 938 $ 198,453 $ — Commercial real estate Owner-occupied 137 175 3,859 4,171 251,657 — Non-owner occupied 259 — 1,784 2,043 565,627 — Construction and development Land and land development 67 21 168 256 69,333 — Construction — — — — 56,255 — Residential mortgage Non-jumbo 3,390 1,516 2,182 7,088 352,311 — Jumbo 952 — — 952 68,863 — Home equity 74 218 56 348 78,145 — Mortgage warehouse lines — — — — 145,039 — Consumer 344 108 79 531 36,451 39 Other — — 100 100 13,271 — Total $ 5,628 $ 2,088 $ 8,711 $ 16,427 $ 1,835,405 $ 39 At December 31, 2018 Past Due > 90 days and Accruing Dollars in thousands 30-59 days 60-89 days > 90 days Total Current Commercial $ 254 $ 51 $ 483 $ 788 $ 193,527 $ — Commercial real estate Owner-occupied — — 612 612 256,644 — Non-owner occupied 156 255 1,756 2,167 571,765 — Construction and development Land and land development 190 4 3,174 3,368 65,465 — Construction — — — — 24,731 — Residential mortgage Non-jumbo 4,120 2,235 3,753 10,108 326,869 — Jumbo — — 675 675 72,924 — Home equity 754 261 181 1,196 79,714 — Mortgage warehouse lines — — — — 39,140 — Consumer 502 121 125 748 31,712 36 Other 31 — — 31 12,868 — Total $ 6,007 $ 2,927 $ 10,759 $ 19,693 $ 1,675,359 $ 36 Nonaccrual loans: The following table presents the nonaccrual loans included in the net balance of loans at September 30, 2019 and December 31, 2018 . September 30, December 31, Dollars in thousands 2019 2018 Commercial $ 835 $ 935 Commercial real estate Owner-occupied 4,024 1,028 Non-owner occupied 3,013 2,210 Construction and development Land & land development 191 3,198 Construction — — Residential mortgage Non-jumbo 4,299 6,532 Jumbo — 675 Home equity 162 299 Mortgage warehouse lines — — Consumer 76 112 Other 100 — Total $ 12,700 $ 14,989 Impaired loans: Impaired loans include the following: ▪ Loans which we risk-rate (loan relationships having aggregate balances in excess of $ 2.5 million , or loans exceeding $ 500,000 and exhibiting credit weakness) through our normal loan review procedures and which, based on current information and events, it is probable that we will be unable to collect all amounts due in accordance with the original contractual terms of the loan agreement. Risk-rated loans with insignificant delays or insignificant short falls in the amount of payments expected to be collected are not considered to be impaired. ▪ Loans that have been modified in a troubled debt restructuring. Both commercial and consumer loans are deemed impaired upon being contractually modified in a troubled debt restructuring. Troubled debt restructurings typically result from our loss mitigation activities and occur when we grant a concession to a borrower who is experiencing financial difficulty in order to minimize our economic loss and to avoid foreclosure or repossession of collateral. Once restructured, a loan is generally considered impaired until its maturity, regardless of whether the borrower performs under the modified terms. Although such a loan may be returned to accrual status if the criteria set forth in accounting principles generally accepted in the United States are met, the loan would continue to be evaluated for an asset-specific allowance for loan losses and we would continue to report the loan in the impaired loan table below. The following tables present loans individually evaluated for impairment at September 30, 2019 and December 31, 2018 . September 30, 2019 Dollars in thousands Recorded Investment Unpaid Principal Balance Related Allowance Average Impaired Balance Interest Income Recognized while impaired Without a related allowance Commercial $ 4,813 $ 4,813 $ — $ 5,193 $ 304 Commercial real estate Owner-occupied 7,245 7,246 — 7,637 229 Non-owner occupied 10,683 10,690 — 10,127 502 Construction and development Land & land development 954 954 — 1,209 70 Construction — — — — — Residential real estate Non-jumbo 3,472 3,478 — 3,966 217 Jumbo 4,000 3,999 — 4,029 221 Home equity 523 523 — 523 29 Mortgage warehouse lines — — — — — Consumer 14 14 — 14 1 Total without a related allowance $ 31,704 $ 31,717 $ — $ 32,698 $ 1,573 With a related allowance Commercial $ 116 $ 116 $ 12 $ 54 $ 2 Commercial real estate Owner-occupied 3,884 3,888 414 3,903 113 Non-owner occupied — — — — — Construction and development Land & land development 1,025 1,026 595 1,036 52 Construction — — — — — Residential real estate Non-jumbo 1,831 1,829 201 2,145 72 Jumbo — — — — — Home equity — — — — — Mortgage warehouse lines — — — — — Consumer — — — — — Total with a related allowance $ 6,856 $ 6,859 $ 1,222 $ 7,138 $ 239 Total Commercial $ 28,720 $ 28,733 $ 1,021 $ 29,159 $ 1,272 Residential real estate 9,826 9,829 201 10,663 539 Consumer 14 14 — 14 1 Total $ 38,560 $ 38,576 $ 1,222 $ 39,836 $ 1,812 The table above does not include PCI loans. December 31, 2018 Dollars in thousands Recorded Investment Unpaid Principal Balance Related Allowance Average Impaired Balance Interest Income Recognized while impaired Without a related allowance Commercial $ 1,019 $ 1,253 $ — $ 321 $ 16 Commercial real estate Owner-occupied 8,600 8,605 — 7,730 318 Non-owner occupied 9,666 9,673 — 9,753 493 Construction and development Land & land development 4,767 4,767 — 4,947 102 Construction — — — — — Residential real estate Non-jumbo 3,279 3,284 — 3,401 180 Jumbo 4,132 4,130 — 3,517 166 Home equity 523 523 — 523 30 Mortgage warehouse lines — — — — — Consumer 9 10 — 13 1 Total without a related allowance $ 31,995 $ 32,245 $ — $ 30,205 $ 1,306 With a related allowance Commercial $ 3,343 $ 3,342 $ 682 $ 705 $ 39 Commercial real estate Owner-occupied 2,969 2,969 462 2,397 117 Non-owner occupied 189 191 9 226 16 Construction and development Land & land development 1,057 1,057 298 1,073 56 Construction — — — — — Residential real estate Non-jumbo 2,982 2,981 585 2,539 98 Jumbo 821 822 106 827 48 Home equity — — — — — Mortgage warehouse lines — — — — — Consumer — — — — — Total with a related allowance $ 11,361 $ 11,362 $ 2,142 $ 7,767 $ 374 Total Commercial $ 31,610 $ 31,857 $ 1,451 $ 27,152 $ 1,157 Residential real estate 11,737 11,740 691 10,807 522 Consumer 9 10 — 13 1 Total $ 43,356 $ 43,607 $ 2,142 $ 37,972 $ 1,680 The table above does not include PCI loans. Included in impaired loans are TDRs of $25.9 million , of which $23.1 million were current with respect to restructured contractual payments at September 30, 2019 , and $27 million , of which $26.6 million were current with respect to restructured contractual payments at December 31, 2018 . There were no commitments to lend additional funds under these restructurings at either balance sheet date. The following tables present by class the TDRs that were restructured during the three and nine months ended September 30, 2019 and September 30, 2018 . Generally, the modifications were extensions of term, modifying the payment terms from principal and interest to interest only for an extended period, or reduction in interest rate. All TDRs are evaluated individually for allowance for loan loss purposes. For the Three Months Ended For the Three Months Ended Dollars in thousands Number of Modifications Pre-modification Recorded Investment Post-modification Recorded Investment Number of Modifications Pre-modification Recorded Investment Post-modification Recorded Investment Residential real estate Non-jumbo — $ — $ — 2 $ 94 $ 94 Total — $ — $ — 2 $ 94 $ 94 For the Nine Months Ended For the Nine Months Ended Dollars in thousands Number of Modifications Pre-modification Recorded Investment Post-modification Recorded Investment Number of Modifications Pre-modification Recorded Investment Post-modification Recorded Investment Commercial — $ — $ — 2 $ 157 $ 157 Commercial real estate Owner-occupied 1 325 325 — — — Non-owner occupied 4 324 324 — — — Residential real estate Non-jumbo 7 410 410 8 899 899 Consumer 1 16 16 — — — Total 13 $ 1,075 $ 1,075 10 $ 1,056 $ 1,056 The following tables present defaults during the stated period of TDRs that were restructured during the past twelve months. For purposes of these tables, a default is considered as either the loan was past due 30 days or more at any time during the period, or the loan was fully or partially charged off during the period. For the Three Months Ended For the Three Months Ended Dollars in thousands Number of Defaults Recorded Investment at Default Date Number of Defaults Recorded Investment at Default Date Commercial real estate Non-owner occupied 1 $ 126 — $ — Residential real estate Non-jumbo 3 174 — — Total 4 $ 300 — $ — For the Nine Months Ended For the Nine Months Ended Dollars in thousands Number of Defaults Recorded Investment at Default Date Number of Defaults Recorded Investment at Default Date Commercial — $ — 2 $ 157 Commercial real estate Non-owner occupied 1 126 1 341 Residential real estate Non-jumbo 3 174 3 628 Total 4 $ 300 6 $ 1,126 The following tables detail the activity regarding TDRs by loan type, net of fees, for the three and nine months ended September 30, 2019 , and the related allowance on TDRs. For the Three Months Ended September 30, 2019 Construction & Land Development Commercial Real Estate Residential Real Estate Dollars in thousands Land & Land Develop- ment Construc- tion Commer- cial Owner Occupied Non- Owner Occupied Non- jumbo Jumbo Home Equity Mortgage Warehouse Lines Con- sumer Other Total Troubled debt restructurings Balance July 1, 2019 $ 2,123 $ — $ 233 $ 9,588 $ 5,624 $ 4,695 $ 3,380 $ 523 $ — $ 15 $ — $ 26,181 Additions — — — — — — — — — — — — Charge-offs — — — — — — — — — — — — Net (paydowns) advances (144 ) — (21 ) (58 ) (49 ) (33 ) (12 ) — — (1 ) — (318 ) Transfer into foreclosed properties — — — — — — — — — — — — Refinance out of TDR status — — — — — — — — — — — — Balance, September 30, 2019 $ 1,979 $ — $ 212 $ 9,530 $ 5,575 $ 4,662 $ 3,368 $ 523 $ — $ 14 $ — $ 25,863 Allowance related to troubled debt restructurings $ 595 $ — $ 4 $ 251 $ — $ 199 $ — $ — $ — $ — $ — $ 1,049 For the Nine Months Ended September 30, 2019 Construction & Land Development Commercial Real Estate Residential Real Estate Dollars in thousands Land & Land Develop- ment Construc- tion Commer- cial Owner Occupied Non- Owner Occupied Non- jumbo Jumbo Home Equity Mortgage Warehouse Lines Con- sumer Other Total Troubled debt restructurings Balance January 1, 2019 $ 2,654 $ — $ 273 $ 9,365 $ 5,404 $ 4,490 $ 4,278 $ 523 $ — $ 10 $ — $ 26,997 Additions — — — 325 324 410 — — — 16 — 1,075 Charge-offs — — — — — — — — — — — — Net (paydowns) advances (675 ) — (61 ) (160 ) (153 ) (238 ) (910 ) — — (12 ) — (2,209 ) Transfer into foreclosed properties — — — — — — — — — — — — Refinance out of TDR status — — — — — — — — — — — — Balance, September 30, 2019 $ 1,979 $ — $ 212 $ 9,530 $ 5,575 $ 4,662 $ 3,368 $ 523 $ — $ 14 $ — $ 25,863 Allowance related to troubled debt restructurings $ 595 $ — $ 4 $ 251 $ — $ 199 $ — $ — $ — $ — $ — $ 1,049 The following table presents the recorded investment in construction and development, commercial, and commercial real estate loans which are generally evaluated based upon our internal risk ratings. Loan Risk Profile by Internal Risk Rating Construction and Development Commercial Real Estate Land and Land Development Construction Commercial Owner Occupied Non-Owner Occupied Mortgage Warehouse Lines Dollars in thousands 9/30/2019 12/31/2018 9/30/2019 12/31/2018 9/30/2019 12/31/2018 9/30/2019 12/31/2018 9/30/2019 12/31/2018 9/30/2019 12/31/2018 Pass $ 67,740 $ 63,743 $ 56,115 $ 24,589 $ 192,576 $ 182,651 $ 248,890 $ 250,254 $ 558,634 $ 565,715 $ 145,039 $ 39,140 OLEM (Special Mention) 454 472 140 142 1,333 6,748 2,602 1,864 1,643 1,554 — — Substandard 1,395 4,618 — — 5,482 4,916 4,336 5,138 7,393 6,663 — — Doubtful — — — — — — — — — — — — Loss — — — — — — — — — — — — Total $ 69,589 $ 68,833 $ 56,255 $ 24,731 $ 199,391 $ 194,315 $ 255,828 $ 257,256 $ 567,670 $ 573,932 $ 145,039 $ 39,140 The following table presents the recorded investment and payment activity in consumer, residential real estate, and home equity loans, which are generally evaluated based on the aging status of the loans. Performing Nonperforming Dollars in thousands 9/30/2019 12/31/2018 9/30/2019 12/31/2018 Residential real estate Non-jumbo $ 355,100 $ 330,445 $ 4,299 $ 6,532 Jumbo 69,815 72,924 — 675 Home Equity 78,331 80,611 162 299 Consumer 36,868 32,312 114 148 Other 13,271 12,899 100 — Total $ 553,385 $ 529,191 $ 4,675 $ 7,654" id="sjs-B4">LOANS Loans are summarized as follows: Dollars in thousands September 30, December 31, Commercial $ 199,391 $ 194,315 Commercial real estate Owner-occupied 255,828 257,256 Non-owner occupied 567,670 573,932 Construction and development Land and land development 69,589 68,833 Construction 56,255 24,731 Residential real estate Non-jumbo 359,399 336,977 Jumbo 69,815 73,599 Home equity 78,493 80,910 Mortgage warehouse lines 145,039 39,140 Consumer 36,982 32,460 Other 13,371 12,899 Total loans, net of unearned fees 1,851,832 1,695,052 Less allowance for loan losses 12,941 13,047 Loans, net $ 1,838,891 $ 1,682,005 The outstanding balance and the recorded investment of acquired loans included in the consolidated balance sheet at September 30, 2019 and December 31, 2018 are as follows: Acquired Loans September 30, 2019 December 31, 2018 Dollars in thousands Purchased Credit Impaired Purchased Performing Total Purchased Credit Impaired Purchased Performing Total Outstanding balance $ 4,160 $ 143,441 $ 147,601 $ 4,275 $ 138,167 $ 142,442 Recorded investment Commercial $ — $ 3,688 $ 3,688 $ — $ 3,934 $ 3,934 Commercial real estate Owner-occupied — 18,221 18,221 — 16,133 16,133 Non-owner occupied 1,194 16,285 17,479 1,162 23,431 24,593 Construction and development Land and land development — 3,369 3,369 — 5,161 5,161 Construction — — — — — — Residential real estate Non-jumbo 1,265 89,697 90,962 1,374 77,894 79,268 Jumbo 953 3,098 4,051 975 2,577 3,552 Home equity — 2,312 2,312 — 2,805 2,805 Consumer — 4,883 4,883 — 4,630 4,630 Other — 13 13 — 122 122 Total recorded investment $ 3,412 $ 141,566 $ 144,978 $ 3,511 $ 136,687 $ 140,198 The following table presents a summary of the change in the accretable yield of the purchased credit impaired ("PCI") loan portfolio for the three and nine months ended September 30, 2019 and 2018 : For the Three Months Ended September 30, For the Nine Months Ended September 30, Dollars in thousands 2019 2018 2019 2018 Accretable yield $ 597 $ 676 $ 632 $ 745 Accretion (12 ) (12 ) (46 ) (81 ) Reclassification of nonaccretable difference due to improvement in expected cash flows — — — — Other changes, net — — (1 ) — Accretable yield, September 30 $ 585 $ 664 $ 585 $ 664 The following table presents the contractual aging of the recorded investment in past due loans by class as of September 30, 2019 and December 31, 2018 . At September 30, 2019 Past Due > 90 days and Accruing Dollars in thousands 30-59 days 60-89 days > 90 days Total Current Commercial $ 405 $ 50 $ 483 $ 938 $ 198,453 $ — Commercial real estate Owner-occupied 137 175 3,859 4,171 251,657 — Non-owner occupied 259 — 1,784 2,043 565,627 — Construction and development Land and land development 67 21 168 256 69,333 — Construction — — — — 56,255 — Residential mortgage Non-jumbo 3,390 1,516 2,182 7,088 352,311 — Jumbo 952 — — 952 68,863 — Home equity 74 218 56 348 78,145 — Mortgage warehouse lines — — — — 145,039 — Consumer 344 108 79 531 36,451 39 Other — — 100 100 13,271 — Total $ 5,628 $ 2,088 $ 8,711 $ 16,427 $ 1,835,405 $ 39 At December 31, 2018 Past Due > 90 days and Accruing Dollars in thousands 30-59 days 60-89 days > 90 days Total Current Commercial $ 254 $ 51 $ 483 $ 788 $ 193,527 $ — Commercial real estate Owner-occupied — — 612 612 256,644 — Non-owner occupied 156 255 1,756 2,167 571,765 — Construction and development Land and land development 190 4 3,174 3,368 65,465 — Construction — — — — 24,731 — Residential mortgage Non-jumbo 4,120 2,235 3,753 10,108 326,869 — Jumbo — — 675 675 72,924 — Home equity 754 261 181 1,196 79,714 — Mortgage warehouse lines — — — — 39,140 — Consumer 502 121 125 748 31,712 36 Other 31 — — 31 12,868 — Total $ 6,007 $ 2,927 $ 10,759 $ 19,693 $ 1,675,359 $ 36 Nonaccrual loans: The following table presents the nonaccrual loans included in the net balance of loans at September 30, 2019 and December 31, 2018 . September 30, December 31, Dollars in thousands 2019 2018 Commercial $ 835 $ 935 Commercial real estate Owner-occupied 4,024 1,028 Non-owner occupied 3,013 2,210 Construction and development Land & land development 191 3,198 Construction — — Residential mortgage Non-jumbo 4,299 6,532 Jumbo — 675 Home equity 162 299 Mortgage warehouse lines — — Consumer 76 112 Other 100 — Total $ 12,700 $ 14,989 Impaired loans: Impaired loans include the following: ▪ Loans which we risk-rate (loan relationships having aggregate balances in excess of $ 2.5 million , or loans exceeding $ 500,000 and exhibiting credit weakness) through our normal loan review procedures and which, based on current information and events, it is probable that we will be unable to collect all amounts due in accordance with the original contractual terms of the loan agreement. Risk-rated loans with insignificant delays or insignificant short falls in the amount of payments expected to be collected are not considered to be impaired. ▪ Loans that have been modified in a troubled debt restructuring. Both commercial and consumer loans are deemed impaired upon being contractually modified in a troubled debt restructuring. Troubled debt restructurings typically result from our loss mitigation activities and occur when we grant a concession to a borrower who is experiencing financial difficulty in order to minimize our economic loss and to avoid foreclosure or repossession of collateral. Once restructured, a loan is generally considered impaired until its maturity, regardless of whether the borrower performs under the modified terms. Although such a loan may be returned to accrual status if the criteria set forth in accounting principles generally accepted in the United States are met, the loan would continue to be evaluated for an asset-specific allowance for loan losses and we would continue to report the loan in the impaired loan table below. The following tables present loans individually evaluated for impairment at September 30, 2019 and December 31, 2018 . September 30, 2019 Dollars in thousands Recorded Investment Unpaid Principal Balance Related Allowance Average Impaired Balance Interest Income Recognized while impaired Without a related allowance Commercial $ 4,813 $ 4,813 $ — $ 5,193 $ 304 Commercial real estate Owner-occupied 7,245 7,246 — 7,637 229 Non-owner occupied 10,683 10,690 — 10,127 502 Construction and development Land & land development 954 954 — 1,209 70 Construction — — — — — Residential real estate Non-jumbo 3,472 3,478 — 3,966 217 Jumbo 4,000 3,999 — 4,029 221 Home equity 523 523 — 523 29 Mortgage warehouse lines — — — — — Consumer 14 14 — 14 1 Total without a related allowance $ 31,704 $ 31,717 $ — $ 32,698 $ 1,573 With a related allowance Commercial $ 116 $ 116 $ 12 $ 54 $ 2 Commercial real estate Owner-occupied 3,884 3,888 414 3,903 113 Non-owner occupied — — — — — Construction and development Land & land development 1,025 1,026 595 1,036 52 Construction — — — — — Residential real estate Non-jumbo 1,831 1,829 201 2,145 72 Jumbo — — — — — Home equity — — — — — Mortgage warehouse lines — — — — — Consumer — — — — — Total with a related allowance $ 6,856 $ 6,859 $ 1,222 $ 7,138 $ 239 Total Commercial $ 28,720 $ 28,733 $ 1,021 $ 29,159 $ 1,272 Residential real estate 9,826 9,829 201 10,663 539 Consumer 14 14 — 14 1 Total $ 38,560 $ 38,576 $ 1,222 $ 39,836 $ 1,812 The table above does not include PCI loans. December 31, 2018 Dollars in thousands Recorded Investment Unpaid Principal Balance Related Allowance Average Impaired Balance Interest Income Recognized while impaired Without a related allowance Commercial $ 1,019 $ 1,253 $ — $ 321 $ 16 Commercial real estate Owner-occupied 8,600 8,605 — 7,730 318 Non-owner occupied 9,666 9,673 — 9,753 493 Construction and development Land & land development 4,767 4,767 — 4,947 102 Construction — — — — — Residential real estate Non-jumbo 3,279 3,284 — 3,401 180 Jumbo 4,132 4,130 — 3,517 166 Home equity 523 523 — 523 30 Mortgage warehouse lines — — — — — Consumer 9 10 — 13 1 Total without a related allowance $ 31,995 $ 32,245 $ — $ 30,205 $ 1,306 With a related allowance Commercial $ 3,343 $ 3,342 $ 682 $ 705 $ 39 Commercial real estate Owner-occupied 2,969 2,969 462 2,397 117 Non-owner occupied 189 191 9 226 16 Construction and development Land & land development 1,057 1,057 298 1,073 56 Construction — — — — — Residential real estate Non-jumbo 2,982 2,981 585 2,539 98 Jumbo 821 822 106 827 48 Home equity — — — — — Mortgage warehouse lines — — — — — Consumer — — — — — Total with a related allowance $ 11,361 $ 11,362 $ 2,142 $ 7,767 $ 374 Total Commercial $ 31,610 $ 31,857 $ 1,451 $ 27,152 $ 1,157 Residential real estate 11,737 11,740 691 10,807 522 Consumer 9 10 — 13 1 Total $ 43,356 $ 43,607 $ 2,142 $ 37,972 $ 1,680 The table above does not include PCI loans. Included in impaired loans are TDRs of $25.9 million , of which $23.1 million were current with respect to restructured contractual payments at September 30, 2019 , and $27 million , of which $26.6 million were current with respect to restructured contractual payments at December 31, 2018 . There were no commitments to lend additional funds under these restructurings at either balance sheet date. The following tables present by class the TDRs that were restructured during the three and nine months ended September 30, 2019 and September 30, 2018 . Generally, the modifications were extensions of term, modifying the payment terms from principal and interest to interest only for an extended period, or reduction in interest rate. All TDRs are evaluated individually for allowance for loan loss purposes. For the Three Months Ended For the Three Months Ended Dollars in thousands Number of Modifications Pre-modification Recorded Investment Post-modification Recorded Investment Number of Modifications Pre-modification Recorded Investment Post-modification Recorded Investment Residential real estate Non-jumbo — $ — $ — 2 $ 94 $ 94 Total — $ — $ — 2 $ 94 $ 94 For the Nine Months Ended For the Nine Months Ended Dollars in thousands Number of Modifications Pre-modification Recorded Investment Post-modification Recorded Investment Number of Modifications Pre-modification Recorded Investment Post-modification Recorded Investment Commercial — $ — $ — 2 $ 157 $ 157 Commercial real estate Owner-occupied 1 325 325 — — — Non-owner occupied 4 324 324 — — — Residential real estate Non-jumbo 7 410 410 8 899 899 Consumer 1 16 16 — — — Total 13 $ 1,075 $ 1,075 10 $ 1,056 $ 1,056 The following tables present defaults during the stated period of TDRs that were restructured during the past twelve months. For purposes of these tables, a default is considered as either the loan was past due 30 days or more at any time during the period, or the loan was fully or partially charged off during the period. For the Three Months Ended For the Three Months Ended Dollars in thousands Number of Defaults Recorded Investment at Default Date Number of Defaults Recorded Investment at Default Date Commercial real estate Non-owner occupied 1 $ 126 — $ — Residential real estate Non-jumbo 3 174 — — Total 4 $ 300 — $ — For the Nine Months Ended For the Nine Months Ended Dollars in thousands Number of Defaults Recorded Investment at Default Date Number of Defaults Recorded Investment at Default Date Commercial — $ — 2 $ 157 Commercial real estate Non-owner occupied 1 126 1 341 Residential real estate Non-jumbo 3 174 3 628 Total 4 $ 300 6 $ 1,126 The following tables detail the activity regarding TDRs by loan type, net of fees, for the three and nine months ended September 30, 2019 , and the related allowance on TDRs. For the Three Months Ended September 30, 2019 Construction & Land Development Commercial Real Estate Residential Real Estate Dollars in thousands Land & Land Develop- ment Construc- tion Commer- cial Owner Occupied Non- Owner Occupied Non- jumbo Jumbo Home Equity Mortgage Warehouse Lines Con- sumer Other Total Troubled debt restructurings Balance July 1, 2019 $ 2,123 $ — $ 233 $ 9,588 $ 5,624 $ 4,695 $ 3,380 $ 523 $ — $ 15 $ — $ 26,181 Additions — — — — — — — — — — — — Charge-offs — — — — — — — — — — — — Net (paydowns) advances (144 ) — (21 ) (58 ) (49 ) (33 ) (12 ) — — (1 ) — (318 ) Transfer into foreclosed properties — — — — — — — — — — — — Refinance out of TDR status — — — — — — — — — — — — Balance, September 30, 2019 $ 1,979 $ — $ 212 $ 9,530 $ 5,575 $ 4,662 $ 3,368 $ 523 $ — $ 14 $ — $ 25,863 Allowance related to troubled debt restructurings $ 595 $ — $ 4 $ 251 $ — $ 199 $ — $ — $ — $ — $ — $ 1,049 For the Nine Months Ended September 30, 2019 Construction & Land Development Commercial Real Estate Residential Real Estate Dollars in thousands Land & Land Develop- ment Construc- tion Commer- cial Owner Occupied Non- Owner Occupied Non- jumbo Jumbo Home Equity Mortgage Warehouse Lines Con- sumer Other Total Troubled debt restructurings Balance January 1, 2019 $ 2,654 $ — $ 273 $ 9,365 $ 5,404 $ 4,490 $ 4,278 $ 523 $ — $ 10 $ — $ 26,997 Additions — — — 325 324 410 — — — 16 — 1,075 Charge-offs — — — — — — — — — — — — Net (paydowns) advances (675 ) — (61 ) (160 ) (153 ) (238 ) (910 ) — — (12 ) — (2,209 ) Transfer into foreclosed properties — — — — — — — — — — — — Refinance out of TDR status — — — — — — — — — — — — Balance, September 30, 2019 $ 1,979 $ — $ 212 $ 9,530 $ 5,575 $ 4,662 $ 3,368 $ 523 $ — $ 14 $ — $ 25,863 Allowance related to troubled debt restructurings $ 595 $ — $ 4 $ 251 $ — $ 199 $ — $ — $ — $ — $ — $ 1,049 The following table presents the recorded investment in construction and development, commercial, and commercial real estate loans which are generally evaluated based upon our internal risk ratings. Loan Risk Profile by Internal Risk Rating Construction and Development Commercial Real Estate Land and Land Development Construction Commercial Owner Occupied Non-Owner Occupied Mortgage Warehouse Lines Dollars in thousands 9/30/2019 12/31/2018 9/30/2019 12/31/2018 9/30/2019 12/31/2018 9/30/2019 12/31/2018 9/30/2019 12/31/2018 9/30/2019 12/31/2018 Pass $ 67,740 $ 63,743 $ 56,115 $ 24,589 $ 192,576 $ 182,651 $ 248,890 $ 250,254 $ 558,634 $ 565,715 $ 145,039 $ 39,140 OLEM (Special Mention) 454 472 140 142 1,333 6,748 2,602 1,864 1,643 1,554 — — Substandard 1,395 4,618 — — 5,482 4,916 4,336 5,138 7,393 6,663 — — Doubtful — — — — — — — — — — — — Loss — — — — — — — — — — — — Total $ 69,589 $ 68,833 $ 56,255 $ 24,731 $ 199,391 $ 194,315 $ 255,828 $ 257,256 $ 567,670 $ 573,932 $ 145,039 $ 39,140 The following table presents the recorded investment and payment activity in consumer, residential real estate, and home equity loans, which are generally evaluated based on the aging status of the loans. Performing Nonperforming Dollars in thousands 9/30/2019 12/31/2018 9/30/2019 12/31/2018 Residential real estate Non-jumbo $ 355,100 $ 330,445 $ 4,299 $ 6,532 Jumbo 69,815 72,924 — 675 Home Equity 78,331 80,611 162 299 Consumer 36,868 32,312 114 148 Other 13,271 12,899 100 — Total $ 553,385 $ 529,191 $ 4,675 $ 7,654 |