Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | ( 5 Loans and ACL for Loans Composition of loans by class follows: December 31, (in thousands) 2022 2021 Commercial real estate - non-owner occupied $ 1,397,346 $ 1,128,244 Commercial real estate - owner occupied 834,629 678,405 Total commercial real estate 2,231,975 1,806,649 Commercial and industrial - term 765,163 596,710 Commercial and industrial - term - PPP 18,593 140,734 Commercial and industrial - lines of credit 465,813 370,312 Total commercial and industrial 1,249,569 1,107,756 Residential real estate - owner occupied 591,515 400,695 Residential real estate - non-owner occupied 313,248 281,018 Total residential real estate 904,763 681,713 Construction and land development 445,690 299,206 Home equity lines of credit 200,725 138,976 Consumer 139,461 104,294 Leases 13,322 13,622 Credit cards 20,413 17,087 Total loans (1) $ 5,205,918 $ 4,169,303 ( 1 As a result of the CB acquisition on March 7, 2022, May 31, 2021. Fees and costs of originating loans are deferred at origination and amortized over the life of the loan. Loan balances reported herein include deferred loan origination fees, net of deferred loan costs. At December 31, 2022 2021, Bancorp’s credit exposure is diversified with secured and unsecured loans to individuals and businesses. No 10% Bancorp occasionally enters into loan participation agreements with other banks in the ordinary course of business to diversify credit risk. For certain sold participation loans, Bancorp has retained effective control of the loans, typically by restricting the participating institutions from pledging or selling their share of the loan without permission from Bancorp. GAAP requires the participated portion of these loans to be recorded as secured borrowings. The participated portions of these loans are included in the C&I totals above with a corresponding liability reflected in other liabilities. At both December 31, 2022 2021, Accrued interest on loans, which is excluded from the amortized cost of loans, totaled $17 million and $11 million at December 31, 2022 2021, Loans with carrying amounts of $2.77 billion and $2.20 billion were pledged to secure FHLB borrowing capacity at December 31, 2022 December 31, 2021, Loans to directors and their related interests, including loans to companies for which directors are principal owners and executive officers are presented in the following table: Years ended December 31, (in thousands) 2022 2021 Balance at beginning of period $ 53,574 $ 43,091 Effect of change in composition of directors and executive officers 1,124 240 New term loans 15,000 5,000 Repayment of term loans (1,588 ) (3,671 ) Changes in balances of revolving lines of credit 10,575 8,914 Balance at end of period $ 78,685 $ 53,574 PCD Loans In connection with the acquisitions of CB on March 7, 2022, May 31, 2021, no 326, Financial Instruments Credit Losses. The fair value of acquired loans recorded at the time of acquisition is based upon several factors, including the timing and payment of expected cash flows, as adjusted for estimated credit losses and prepayments, and then discounting these cash flows using comparable market rates. The resulting fair value adjustment is recorded in the form of a premium or discount to the unpaid principal balance of the respective loans. As it relates to acquired loans that, as of the date of acquisition, have experienced a more-than-insignificant deterioration in credit quality since origination (“PCD”), the net premium or net discount is adjusted to reflect Bancorp’s allowance for credit losses recorded for PCD loans at the time of acquisition, and the remaining fair value adjustment is accreted or amortized into interest income over the remaining life of the respective loans. As it relates to loans not no Bancorp purchased loans through the acquisitions of CB and KB for which there was, at the time of acquisition, more-than-insignificant deterioration of credit quality since origination. The carrying amount of loans acquired and classified as PCD was as follows at the respective acquisition dates: CB KB (in thousands) March 7, 2022 May 31, 2021 Purchase price of PCD loans at acquisition $ 88,549 $ 32,765 ACL for loans at acquisition (9,950 ) (6,757 ) Non-credit discount at acquisition (4,094 ) (735 ) Fair value of PCD loans at acquisition $ 74,505 $ 25,273 At December 31, 2022, December 31, 2022 2021, ACL for Loans The table below reflects activity in the ACL related to loans: (in thousands) Year ended December 31, 2022 Beginning Balance Initial ACL for PCD Loans Provision for Credit Losses on Loans Charge-offs Recoveries Ending Balance Commercial real estate - non-owner occupied $ 15,960 $ 3,508 $ 3,173 $ (37 ) $ 37 $ 22,641 Commercial real estate - owner occupied 9,595 2,121 (1,061 ) (41 ) 213 10,827 Total commercial real estate 25,555 5,629 2,112 (78 ) 250 33,468 Commercial and industrial - term 8,577 1,358 2,497 (724 ) 1,283 12,991 Commercial and industrial - lines of credit 4,802 1,874 (87 ) (200 ) - 6,389 Total commercial and industrial 13,379 3,232 2,410 (924 ) 1,283 19,380 Residential real estate - owner occupied 4,316 590 1,777 (30 ) 64 6,717 Residential real estate - non-owner occupied 3,677 - (75 ) (27 ) 22 3,597 Total residential real estate 7,993 590 1,702 (57 ) 86 10,314 Construction and land development 4,789 419 2,050 (72 ) - 7,186 Home equity lines of credit 1,044 2 567 - - 1,613 Consumer 772 78 750 (1,080 ) 638 1,158 Leases 204 - (3 ) - - 201 Credit cards 162 - 94 (96 ) 51 211 Total $ 53,898 $ 9,950 $ 9,682 $ (2,307 ) $ 2,308 $ 73,531 (in thousands) Year ended December 31, 2021 Beginning Balance Initial ACL for PCD Loans Provision for Credit Losses on Loans Charge-offs Recoveries Ending Balance Commercial real estate - non-owner occupied $ 19,396 $ 1,491 $ (2,031 ) $ (3,065 ) $ 169 $ 15,960 Commercial real estate - owner occupied 6,983 2,112 1,826 (1,909 ) 583 9,595 Total commercial real estate 26,379 3,603 (205 ) (4,974 ) 752 25,555 Commercial and industrial - term 8,970 1,022 (112 ) (1,337 ) 34 8,577 Commercial and industrial - lines of credit 3,614 1,755 (567 ) - - 4,802 Total commercial and industrial 12,584 2,777 (679 ) (1,337 ) 34 13,379 Residential real estate - owner occupied 3,389 142 1,134 (383 ) 34 4,316 Residential real estate - non-owner occupied 1,818 88 1,766 - 5 3,677 Total residential real estate 5,207 230 2,900 (383 ) 39 7,993 Construction and land development 6,119 - (1,333 ) - 3 4,789 Home equity lines of credit 895 147 1 - 1 1,044 Consumer 340 - 743 (987 ) 676 772 Leases 261 - (57 ) - - 204 Credit cards 135 - 27 - - 162 Total $ 51,920 $ 6,757 $ 1,397 $ (7,681 ) $ 1,505 $ 53,898 (in thousands) Year ended December 31, 2020 Beginning Balance Impact of Adopting ASC 326 Initial ACL for PCD loans Provision for Credit Losses on Loans Charge-offs Recoveries Ending Balance Commercial real estate - non-owner occupied $ 5,235 $ 2,946 $ 152 $ 11,194 $ (143 ) $ 12 $ 19,396 Commercial real estate - owner occupied 3,327 1,542 1,350 2,115 (1,351 ) - 6,983 Total commercial real estate 8,562 4,488 1,502 13,309 (1,494 ) 12 26,379 Commercial and industrial - term 6,782 365 - 1,832 (18 ) 9 8,970 Commercial and industrial - lines of credit 5,657 (1,528 ) - (515 ) - - 3,614 Total commercial and industrial 12,439 (1,163 ) - 1,317 (18 ) 9 12,584 Residential real estate - owner occupied 1,527 1,087 99 737 (79 ) 18 3,389 Residential real estate - non-owner occupied 947 429 - 442 (2 ) 2 1,818 Total residential real estate 2,474 1,516 99 1,179 (81 ) 20 5,207 Construction and land development 2,105 3,056 - 902 - 56 6,119 Home equity lines of credit 728 114 - 53 - - 895 Consumer 100 264 34 91 (508 ) 359 340 Leases 237 (4 ) - 28 - - 261 Credit cards 146 (50 ) - 39 - - 135 Total $ 26,791 $ 8,221 $ 1,635 $ 16,918 $ (2,101 ) $ 456 $ 51,920 The following tables present the amortized cost basis of non-performing loans and the amortized cost basis of loans on non-accrual status for which there was no December 31, 2022 2021: (in thousands) December 31, 2022 Non-accrual Loans With No Recorded ACL Total Non-accrual Troubled Debt Restructurings (1) Past Due 90-Days- or-More and Still Accruing Interest Commercial real estate - non-owner occupied $ — $ 7,707 $ — $ 78 Commercial real estate - owner occupied 1,370 2,525 — — Total commercial real estate 1,370 10,232 — 78 Commercial and industrial - term 403 1,182 — 259 Commercial and industrial - PPP — 21 — 28 Commercial and industrial - lines of credit 273 348 — 300 Total commercial and industrial 676 1,551 — 587 Residential real estate - owner occupied 249 1,801 — — Residential real estate - non-owner occupied — 219 — 220 Total residential real estate 249 2,020 — 220 Construction and land development — — — — Home equity lines of credit — 205 — — Consumer — 234 — — Leases — — — — Credit cards — — — 7 Total $ 2,295 $ 14,242 $ — $ 892 ( 1 not Non-accrual Loans Past Due 90-Days- (in thousands) With No Total Troubled Debt or-More and Still December 31, 2021 Recorded ACL Non-accrual Restructurings (1) Accruing Interest Commercial real estate - non-owner occupied $ 486 $ 720 $ — $ — Commercial real estate - owner occupied 665 1,748 — — Total commercial real estate 1,151 2,468 — — Commercial and industrial - term 419 670 12 — Commercial and industrial - PPP — — — 592 Commercial and industrial - lines of credit — 228 — 56 Total commercial and industrial 419 898 12 648 Residential real estate - owner occupied 805 1,997 — 36 Residential real estate - non-owner occupied — 293 — — Total residential real estate 805 2,290 — 36 Construction and land development — — — — Home equity lines of credit — 646 — — Consumer — 410 — — Leases — — — — Credit cards — — — — Total $ 2,375 $ 6,712 $ 12 $ 684 ( 1 not For the years ended December 31, 2022 2021, For the years ended December 31, 2022 2021, The following table presents the amortized cost basis and ACL allocated for collateral dependent loans, which are individually evaluated to determine expected credit losses: (in thousands) December 31, 2022 Real Estate Accounts Receivable / Equipment Other Total ACL Allocation Commercial real estate - non-owner occupied $ 14,764 $ - $ - $ 14,764 $ 2,652 Commercial real estate - owner occupied 4,415 - - 4,415 846 Total commercial real estate 19,179 - - 19,179 3,498 Commercial and industrial - term 39 2,207 - 2,246 1,205 Commercial and industrial - lines of credit 422 2,821 - 3,243 761 Total commercial and industrial 461 5,028 - 5,489 1,966 Residential real estate - owner occupied 2,199 - - 2,199 222 Residential real estate - non-owner occupied 415 - - 415 116 Total residential real estate 2,614 - - 2,614 338 Construction and land development - - - - - Home equity lines of credit 205 - - 205 - Consumer - - 219 219 20 Leases - - - - - Credit cards - - - - - Total collateral dependent loans $ 22,459 $ 5,028 $ 219 $ 27,706 $ 5,822 (in thousands) December 31, 2021 Real Estate Accounts Receivable / Equipment Other Total ACL Allocation Commercial real estate - non-owner occupied $ 720 $ - $ - $ 720 $ - Commercial real estate - owner occupied 7,652 - - 7,652 1,652 Total commercial real estate 8,372 - - 8,372 1,652 Commercial and industrial - term - 598 - 598 - Commercial and industrial - lines of credit - 200 - 200 - Total commercial and industrial - 798 - 798 - Residential real estate - owner occupied 1,997 - - 1,997 - Residential real estate - non-owner occupied 502 - - 502 116 Total residential real estate 2,499 - - 2,499 116 Construction and land development - - - - - Home equity lines of credit 646 - - 646 - Consumer - - 247 247 - Leases - - - - - Credit cards - - - - - Total collateral dependent loans $ 11,517 $ 798 $ 247 $ 12,562 $ 1,768 There have been no The following tables present the aging of contractually past due loans by portfolio class: (in thousands) 30-59 days 60-89 days 90 or more Total Total December 31, 2022 Current Past Due Past Due Days Past Due Past Due Loans Commercial real estate - non-owner occupied $ 1,393,016 $ 3,404 $ 460 $ 466 $ 4,330 $ 1,397,346 Commercial real estate - owner occupied 831,731 225 2,592 81 2,898 834,629 Total commercial real estate 2,224,747 3,629 3,052 547 7,228 2,231,975 Commercial and industrial - term 763,793 157 292 921 1,370 765,163 Commercial and industrial - term - PPP 17,719 748 77 49 874 18,593 Commercial and industrial - lines of credit 464,494 389 300 630 1,319 465,813 Total commercial and industrial 1,246,006 1,294 669 1,600 3,563 1,249,569 Residential real estate - owner occupied 587,830 1,613 974 1,098 3,685 591,515 Residential real estate - non-owner occupied 312,249 373 331 295 999 313,248 Total residential real estate 900,079 1,986 1,305 1,393 4,684 904,763 Construction and land development 445,618 — 72 — 72 445,690 Home equity lines of credit 200,036 566 40 83 689 200,725 Consumer 138,846 342 85 188 615 139,461 Leases 13,322 — — — — 13,322 Credit cards 20,401 3 2 7 12 20,413 Total $ 5,189,055 $ 7,820 $ 5,225 $ 3,818 $ 16,863 $ 5,205,918 (in thousands) 30-59 days 60-89 days 90 or more Total Total December 31, 2021 Current Past Due Past Due Days Past Due Past Due Loans Commercial real estate - non-owner occupied $ 1,127,448 $ - $ 81 $ 715 $ 796 $ 1,128,244 Commercial real estate - owner occupied 677,231 360 327 487 1,174 678,405 Total commercial real estate 1,804,679 360 408 1,202 1,970 1,806,649 Commercial and industrial - term 595,070 1,032 44 564 1,640 596,710 Commercial and industrial - term - PPP 139,718 128 296 592 1,016 140,734 Commercial and industrial - lines of credit 369,963 271 22 56 349 370,312 Total commercial and industrial 1,104,751 1,431 362 1,212 3,005 1,107,756 Residential real estate - owner occupied 397,415 1,399 137 1,744 3,280 400,695 Residential real estate - non-owner occupied 280,257 403 258 100 761 281,018 Total residential real estate 677,672 1,802 395 1,844 4,041 681,713 Construction and land development 299,206 — — — — 299,206 Home equity lines of credit 138,141 279 47 509 835 138,976 Consumer 103,109 724 102 359 1,185 104,294 Leases 13,622 — — — — 13,622 Credit cards 17,087 — — — — 17,087 Total $ 4,158,267 $ 4,596 $ 1,314 $ 5,126 $ 11,036 $ 4,169,303 Loan Risk Ratings Consistent with regulatory guidance, Bancorp categorizes loans into credit risk rating categories based on relevant information about the ability of borrowers to service their debt such as current financial information, historical payment experience, credit documentation, public information and current economic trends. Pass-rated loans include all risk-rated loans other than those classified as OAEM, substandard, and doubtful, which are defined below: OAEM may Substandard not Substandard non-performing 90 Doubtful Management considers the guidance in ASC 310 20 not December 31, 2022, (in thousands) Term Loans Amortized Cost Basis by Origination Year Revolving loans amortized December 31, 2022 2022 2021 2020 2019 2018 Prior cost basis Total Commercial real estate - non-owner occupied: Risk rating Pass $ 338,460 $ 380,612 $ 264,833 $ 128,407 $ 76,359 $ 139,095 $ 24,875 $ 1,352,641 OAEM - 2,006 - 3,534 - 5,414 - 10,954 Substandard 1,381 1,012 3,744 19,574 - 233 100 26,044 Substandard non-performing - - - - - 7,707 - 7,707 Doubtful - - - - - - - - Total Commercial real estate non-owner occupied $ 339,841 $ 383,630 $ 268,577 $ 151,515 $ 76,359 $ 152,449 $ 24,975 $ 1,397,346 Commercial real estate - owner occupied: Risk rating Pass $ 165,711 $ 202,599 $ 194,052 $ 104,148 $ 60,899 $ 74,356 $ 13,062 $ 814,827 OAEM 2,895 1,777 4,540 1,891 676 216 510 12,505 Substandard - 1,152 - 1,623 1,928 69 - 4,772 Substandard non-performing 1,533 911 - - - 81 - 2,525 Doubtful - - - - - - - - Total Commercial real estate owner occupied $ 170,139 $ 206,439 $ 198,592 $ 107,662 $ 63,503 $ 74,722 $ 13,572 $ 834,629 Commercial and industrial - term: Risk rating Pass $ 357,470 $ 210,906 $ 90,063 $ 39,068 $ 29,901 $ 27,354 $ - $ 754,762 OAEM 3,835 2,935 - 303 1,426 - - 8,499 Substandard 178 - - 201 - 341 - 720 Substandard non-performing 539 39 486 101 17 - - 1,182 Doubtful - - - - - - - - Total Commercial and industrial - term $ 362,022 $ 213,880 $ 90,549 $ 39,673 $ 31,344 $ 27,695 $ - $ 765,163 Commercial and industrial - PPP Risk rating Pass $ - $ 14,212 $ 4,047 $ - $ - $ - $ - $ 18,259 OAEM - - 313 - - - - 313 Substandard - - - - - - - - Substandard non-performing - - 21 - - - - 21 Doubtful - - - - - - - - Total Commercial and industrial - PPP $ - $ 14,212 $ 4,381 $ - $ - $ - $ - $ 18,593 (continued) (continued) (in thousands) Term Loans Amortized Cost Basis by Origination Year Revolving loans amortized December 31, 2022 2022 2021 2020 2019 2018 Prior cost basis Total Commercial and industrial -lines of credit Risk rating Pass $ 54,948 $ 13,999 $ 991 $ 9,179 $ 1,188 $ 1,033 $ 367,688 $ 449,026 OAEM - - - - - 366 12,491 12,857 Substandard - - 905 1,915 - - 762 3,582 Substandard non-performing - - - 273 - - 75 348 Doubtful - - - - - - - - Total Commercial and industrial - lines of credit $ 54,948 $ 13,999 $ 1,896 $ 11,367 $ 1,188 $ 1,399 $ 381,016 $ 465,813 Residential real estate -owner occupied Risk rating Pass $ 188,765 $ 189,007 $ 96,818 $ 28,316 $ 15,281 $ 70,556 $ - $ 588,743 OAEM 360 96 - 70 - - - 526 Substandard 18 - 10 - 140 277 - 445 Substandard non-performing 65 191 70 292 122 1,061 - 1,801 Doubtful - - - - - - - - Total Residential real estate -owner occupied $ 189,208 $ 189,294 $ 96,898 $ 28,678 $ 15,543 $ 71,894 $ - $ 591,515 Residential real estate -non-owner occupied Risk rating Pass $ 97,313 $ 83,458 $ 55,787 $ 34,304 $ 19,300 $ 21,720 $ - $ 311,882 OAEM 15 - 115 271 124 290 - 815 Substandard - - - - - 332 - 332 Substandard non-performing 86 21 - - - 112 - 219 Doubtful - - - - - - - - Total Residential real estate -non-owner occupied $ 97,414 $ 83,479 $ 55,902 $ 34,575 $ 19,424 $ 22,454 $ - $ 313,248 Construction and land development Risk rating Pass $ 257,559 $ 99,204 $ 45,427 $ 580 $ 5,959 $ 1,123 $ 30,378 $ 440,230 OAEM - - - - - - 999 999 Substandard 4,461 - - - - - - 4,461 Substandard non-performing - - - - - - - - Doubtful - - - - - - - - Total Construction and land development $ 262,020 $ 99,204 $ 45,427 $ 580 $ 5,959 $ 1,123 $ 31,377 $ 445,690 Home equity lines of credit Risk rating Pass $ - $ - $ - $ - $ - $ - $ 200,481 $ 200,481 OAEM - - - - - - - - Substandard - - - - - - 39 39 Substandard non-performing - - - - - - 205 205 Doubtful - - - - - - - - Total Home equity lines of credit $ - $ - $ - $ - $ - $ - $ 200,725 $ 200,725 (continued) (continued) (in thousands) Term Loans Amortized Cost Basis by Origination Year Revolving loans amortized December 31, 2022 2022 2021 2020 2019 2018 Prior cost basis Total Consumer Risk rating Pass $ 27,308 $ 18,396 $ 5,536 $ 5,450 $ 2,270 $ 1,621 $ 78,646 $ 139,227 OAEM - - - - - - - - Substandard - - - - - - - - Substandard non-performing 21 56 40 62 9 31 15 234 Doubtful - - - - - - - - Total Consumer $ 27,329 $ 18,452 $ 5,576 $ 5,512 $ 2,279 $ 1,652 $ 78,661 $ 139,461 Leases Risk rating Pass $ 4,643 $ 4,344 $ 2,589 $ 535 $ 576 $ 635 $ - $ 13,322 OAEM - - - - - - - - Substandard - - - - - - - - Substandard non-performing - - - - - - - - Doubtful - - - - - - - - Total Leases $ 4,643 $ 4,344 $ 2,589 $ 535 $ 576 $ 635 $ - $ 13,322 Credit cards Risk rating Pass $ - $ - $ - $ - $ - $ - $ 20,413 $ 20,413 OAEM - - - - - - - - Substandard - - - - - - - - Substandard non-performing - - - - - - - - Doubtful - - - - - - - - Total Credit cards $ - $ - $ - $ - $ - $ - $ 20,413 $ 20,413 Total loans Risk rating Pass $ 1,492,177 $ 1,216,737 $ 760,143 $ 349,987 $ 211,733 $ 337,493 $ 735,543 $ 5,103,813 OAEM 7,105 6,814 4,968 6,069 2,226 6,286 14,000 47,468 Substandard 6,038 2,164 4,659 23,313 2,068 1,252 901 40,395 Substandard non-performing 2,244 1,218 617 728 148 8,992 295 14,242 Doubtful - - - - - - - - Total Loans $ 1,507,564 $ 1,226,933 $ 770,387 $ 380,097 $ 216,175 $ 354,023 $ 750,739 $ 5,205,918 As of December 31, 2021, (in thousands) Term Loans Amortized Cost Basis by Origination Year Revolving loans amortized December 31, 2021 2021 2020 2019 2018 2017 Prior cost basis Total Commercial real estate - non-owner occupied: Risk rating Pass $ 381,014 $ 298,177 $ 134,286 $ 86,638 $ 85,110 $ 81,635 $ 19,465 $ 1,086,325 OAEM 3,186 2,666 19,784 - 353 1,619 248 27,856 Substandard 4,174 1,440 - - - 7,629 100 13,343 Substandard non-performing - 39 78 - 592 11 - 720 Doubtful - - - - - - - - Total Commercial real estate non-owner occupied $ 388,374 $ 302,322 $ 154,148 $ 86,638 $ 86,055 $ 90,894 $ 19,813 $ 1,128,244 Commercial real estate - owner occupied: Risk rating Pass $ 203,545 $ 192,322 $ 91,078 $ 75,062 $ 33,713 $ 44,364 $ 9,236 $ 649,320 OAEM 1,681 1,480 3,568 469 1,506 124 570 9,398 Substandard 5,051 3,605 5,985 1,275 627 - 1,396 17,939 Substandard non-performing 1,259 - - - 32 457 - 1,748 Doubtful - - - - - - - - Total Commercial real estate owner occupied $ 211,536 $ 197,407 $ 100,631 $ 76,806 $ 35,878 $ 44,945 $ 11,202 $ 678,405 Commercial and industrial - term: Risk rating Pass $ 283,150 $ 143,211 $ 58,988 $ 52,388 $ 26,081 $ 24,421 $ - $ 588,239 OAEM 738 86 254 3,382 8 - - 4,468 Substandard 170 42 2,667 176 111 167 - 3,333 Substandard non-performing - 543 72 55 - - - 670 Doubtful - - - - - - - - Total Commercial and industrial -term $ 284,058 $ 143,882 $ 61,981 $ 56,001 $ 26,200 $ 24,588 $ - $ 596,710 Commercial and industrial - PPP Risk rating Pass $ 128,409 $ 12,325 $ - $ - $ - $ - $ - $ 140,734 OAEM - - - - - - - - Substandard - - - - - - - - Substandard non-performing - - - - - - - - Doubtful - - - - - - - - Total Commercial and industrial - PPP $ 128,409 $ 12,325 $ - $ - $ - $ - $ - $ 140,734 (continued) (continued) (in thousands) Term Loans Amortized Cost Basis by Origination Year Revolving loans amortized December 31, 2021 2021 2020 2019 2018 2017 Prior cost basis Total Commercial and industrial - lines of credit Risk rating Pass $ 33,875 $ 8,352 $ 11,103 $ 1,039 $ 207 $ 193 $ 303,682 $ 358,451 OAEM - - - - - - 6,355 6,355 Substandard - - 1,916 - 1,549 - 1,813 5,278 Substandard non-performing - - - - - - 228 228 Doubtful - - - - - - - - Total Commercial and industrial - lines of credit $ 33,875 $ 8,352 $ 13,019 $ 1,039 $ 1,756 $ 193 $ 312,078 $ 370,312 Residential real estate - owner occupied Risk rating Pass $ 176,487 $ 99,936 $ 31,327 $ 17,259 $ 16,599 $ 56,639 $ - $ 398,247 OAEM 101 - 174 - - - - 275 Substandard - - - - 108 68 - 176 Substandard non-performing 164 103 136 230 714 650 - 1,997 Doubtful - - - - - - - - Total Residential real estate - owner occupied $ 176,752 $ 100,039 $ 31,637 $ 17,489 $ 17,421 $ 57,357 $ - $ 400,695 Residential real estate - non-owner occupied Risk rating Pass $ 94,482 $ 78,785 $ 46,177 $ 27,494 $ 16,171 $ 15,909 $ - $ 279,018 OAEM 352 126 281 132 - 462 - 1,353 Substandard - - - - - 354 - 354 Substandard non-performing 103 - 45 28 - 117 - 293 Doubtful - - - - - - - - Total Residential real estate - non-owner occupied $ 94,937 $ 78,911 $ 46,503 $ 27,654 $ 16,171 $ 16,842 $ - $ 281,018 Construction and land development Risk rating Pass $ 160,696 $ 99,699 $ 16,665 $ 6,262 $ 1,890 $ 1,156 $ 12,736 $ 299,104 OAEM - - - - 102 - - 102 Substandard - - - - - - - - Substandard non-performing - - - - - - - - Doubtful - - - - - - - - Total Construction and land development $ 160,696 $ 99,699 $ 16,665 $ 6,262 $ 1,992 $ 1,156 $ 12,736 $ 299,206 Home equity lines of credit Risk rating Pass $ - $ - $ - $ - $ - $ - $ 138,239 $ 138,239 OAEM - - - - - - 91 91 Substandard - - - - - - - - Substandard non-performing - - - - - - 646 646 Doubtful - - - - - - - - Total Home equity lines of credit $ - $ - $ - $ - $ - $ - $ 138,976 $ 138,976 (continued) (continued) (in thousands) Term Loans Amortized Cost Basis by Origination Year Revolving loans amortized December 31, 2021 2021 2020 2019 2018 2017 Prior cost basis Total Consumer Risk rating Pass $ 23,866 $ 9,316 $ 5,014 $ 1,260 $ 555 $ 646 $ 63,227 $ 103,884 OAEM - - - - - - - - Substandard - - - - - - - - Substandard non-performing 55 304 30 11 - 4 6 410 Doubtful - - - - - - - - Total Consumer $ 23,921 $ 9,620 $ 5,044 $ 1,271 $ 555 $ 650 $ 63,233 $ 104,294 Leases Risk rating Pass $ 5,375 $ 3,596 $ 1,375 $ 1,331 $ 406 $ 1,539 $ - $ 13,622 OAEM - - - - - - - - Substandard - - - - - - - - Substandard non-performing - - - - - - - - Doubtful - - - - - - - - Total Leases $ 5,375 $ 3,596 $ 1,375 $ 1,331 $ 406 $ 1,539 $ - $ 13,622 Credit cards Risk rating Pass $ - $ - $ - $ - $ - $ - $ 17,087 $ 17,087 OAEM - - - - - - - - Substandard - - - - - - - - Substandard non-performing - - - - - - - - Doubtful - - - - - - - - Total Credit cards $ - $ - $ - $ - $ - $ - $ 17,087 $ 17,087 Total loans Risk rating Pass $ 1,490,899 $ 945,719 $ 396,013 $ 268,733 $ 180,732 $ 226,502 $ 563,672 $ 4,072,270 OAEM 6,058 4,358 24,061 3,983 1,969 2,205 7,264 49,898 Substandard 9,395 5,087 10,568 1,451 2,395 8,218 3,309 40,423 Substandard non-performing 1,581 989 361 324 1,338 1,239 880 6,712 Doubtful - - - - - - - - Total Loans $ 1,507,933 $ 956,153 $ 431,003 $ 274,491 $ 186,434 $ 238,164 $ 575,125 $ 4,169,303 For certain loan classes, such as credit cards, credit quality is evaluated based on the aging status of the loan, which was previously presented, and by payment activity. The following table presents the recorded investment in credit cards based on payment activity: (in thousands) December 31, 2022 2021 Credit cards Performing $ 20,413 $ 17,087 Non-performing — — Total credit cards $ 20,413 $ 17,087 Troubled Debt Restructurings Detail of outstanding TDRs included in total non-performing loans follows: December 31, 2022 December 31, 2021 Specific Additional Specific Additional reserve commitment reserve commitment (in thousands) Balance allocation to lend Balance allocation to lend Commercial real estate - owner occupied $ 850 $ 202 $ — $ 950 $ 202 $ — Commercial and industrial - term — — — 12 12 — Total TDRs $ 850 $ 202 $ — $ 962 $ 214 $ — At December 31, 2022, December 31, 2021, December 31, 2022. During the year ended December 31, 2022, 12 90 December 31, 2021, December 31, 2021. December 31, 2021. December 31, 2022. At December 31, 2022 December 31, 2021, |