ACL for Loans (Tables)
 12 Months Ended
Dec. 31, 2021
Receivables [Abstract]  
Financing Receivable Credit Quality Indicators
The following tables presents the amortized cost basis of the Company's loan portfolio risk ratings within portfolio classifications, by origination date, or revolving status as of December 31, 2021:

Term Loans By Origination Year
(Dollars in thousands)20212020201920182017PriorRevolving LoansRevolving Loans Converted to TermTotal
Commercial real estate
Pass $402,838 $220,942 $239,248 $120,286 $173,652 $479,298 $3,019 $— $1,639,283 
Special mention— — 989 802 — 7,626 — — 9,417 
Substandard— — 2,628 3,111 12,842 13,336 — — 31,917 
Doubtful— — — 175 — — — — 175 
Total commercial real estate402,838 220,942 242,865 124,374 186,494 500,260 3,019 — 1,680,792 
Commercial and industrial
Pass64,555 40,333 36,177 19,754 14,983 44,835 174,320 1,243 396,200 
Special mention— 644 2,173 958 59 1,431 4,053 18 9,336 
Substandard— — 15 100 25 3,845 2,440 109 6,534 
Total commercial and industrial64,555 40,977 38,365 20,812 15,067 50,111 180,813 1,370 412,070 
Commercial construction
Pass175,069 106,165 54,907 24,343 4,561 19,489 24,864 — 409,398 
Substandard— — — — — — — 1,045 1,045 
Total commercial construction175,069 106,165 54,907 24,343 4,561 19,489 24,864 1,045 410,443 
SBA PPP(1)
66,232 5,270 — — — — — — 71,502 
Residential mortgages
Pass79,130 56,948 27,343 22,743 12,886 55,571 — — 254,621 
Special mention— — — — — 590 — — 590 
Substandard— — — — — 1,729 — — 1,729 
Total residential mortgages79,130 56,948 27,343 22,743 12,886 57,890 — — 256,940 
Home equity
Pass486 478 498 — — 1,727 76,619 414 80,222 
Substandard— — — — — 245 — — 245 
Total home equity486 478 498 — — 1,972 76,619 414 80,467 
Consumer
Pass2,843 1,498 1,619 1,005 617 390 — 473 8,445 
Doubtful25 — — — — — — — 25 
Total consumer2,868 1,498 1,619 1,005 617 390 — 473 8,470 
Total loans $791,178 $432,278 $365,597 $193,277 $219,625 $630,112 $285,315 $3,302 $2,920,684 
____________________________
(1)All SBA PPP loans were pass-rated at December 31, 2021, as these loans are fully guaranteed by the SBA.
The following tables present the Company's credit risk profile for each portfolio classification by internally assigned adverse risk rating category as of the periods indicated:

December 31, 2020
(Dollars in thousands)
Adversely Classified (1)
Not Adversely ClassifiedGross Loans
SubstandardDoubtfulLoss
Commercial real estate$40,088 $197 $— $1,437,950 $1,478,235 
Commercial and industrial7,901 2,293 — 425,466 435,660 
Commercial construction3,501 — — 369,808 373,309 
SBA paycheck protection program— — — 453,084 453,084 
Residential mortgages474 — — 252,497 252,971 
Home equity381 — — 84,625 85,006 
Consumer41 — — 8,940 8,981 
Total gross loans$52,386 $2,490 $— $3,032,370 $3,087,246 
__________________________________ 
(1) Prior to the adoption of CECL, the Company did not include special-mention risk rated loans as adversely classified.
Past Due Financing Receivables
The following table presents an age analysis of past due loans by portfolio classification as of the date indicated:
Balance at December 31, 2021
(Dollars in thousands)30-59 Days
Past Due		60-89 Days
Past Due		Past Due 90 Days or More
Total Past
Due Loans(1)
Current
 Loans(1)
Total
Loans
Commercial real estate$1,917 $— $1,719 $3,636 $1,677,156 $1,680,792 
Commercial and industrial564 678 194 1,436 410,634 412,070 
Commercial construction— — — — 410,443 410,443 
SBA PPP162 19 — 181 71,321 71,502 
Residential mortgages182 — 432 614 256,326 256,940 
Home equity45 — — 45 80,422 80,467 
Consumer7 27 — 34 8,436 8,470 
Total loans$2,877 $724 $2,345 $5,946 $2,914,738 $2,920,684 
_______________________________________
(1)The loan balances in the table above include loans designated as non-accrual despite their payment due status.
The following tables present an age analysis of past due loans by portfolio classification as of the dates indicated:

Balance at December 31, 2020
(Dollars in thousands)Past Due
30-59 Days 		Past Due
60-89 Days		Past Due 90 Days or MoreTotal Past Due LoansCurrent LoansGross LoansNon-accrual Loans
Commercial real estate$6,105 $499 $5,592 $12,196 $1,466,039 $1,478,235 $29,680 
Commercial and industrial417 13 607 1,037 434,623 435,660 4,574 
Commercial construction13,466 — 1,351 14,817 358,492 373,309 2,999 
SBA paycheck protection program— — — — 453,084 453,084 — 
Residential mortgages890 — 290 1,180 251,791 252,971 414 
Home equity — — 255 255 84,751 85,006 381 
Consumer2 1 — 3 8,978 8,981 2 
Total gross loans$20,880 $513 $8,095 $29,488 $3,057,758 $3,087,246 $38,050 
Financing Receivable, Nonaccrual
The following table presents the amortized cost of non-accrual loans by portfolio classification as of the date indicated:

Balance at December 31, 2021
(Dollars in thousands)Total Non-accrual LoansNon-accrual Loans without a Specific ReserveNon-accrual Loans with a Specific ReserveRelated Specific
Reserve
Commercial real estate$22,870 $7,144 $15,726 $896 
Commercial and industrial1,542 1,337 205 185 
Commercial construction1,045 1,045 — — 
SBA PPP— — — — 
Residential mortgages794 633 161 161 
Home equity 246 246 — — 
Consumer25 — 25 25 
Total loans$26,522 $10,405 $16,117 $1,267 
Schedule of Interest Lost on Nonaccrual Loans
The reduction in interest income for the years ended December 31, associated with non-accruing loans is summarized as follows:
(Dollars in thousands)202120202019
Income that would have been recognized if non-accrual loans had been current$2,028 $1,946 $1,893 
Less income recognized633 472 244 
Reduction in interest income$1,395 $1,474 $1,649 
Impaired Financing Receivables The following table presents the recorded investment in collateral dependent individually evaluated loans and the related specific allowance by portfolio allocation as of the date indicated:
Balance at December 31, 2021
(Dollars in thousands)Unpaid
Contractual
Principal
Balance		Total Recorded
Investment in
Collateral Dependent Loans		Recorded
Investment
without a
Specific Reserve		Recorded
Investment
with a
Specific Reserve		Related Specific
Reserve
Commercial real estate$29,562 $27,617 $11,891 $15,726 $896 
Commercial and industrial8,880 4,699 4,191 508 128 
Commercial construction1,181 1,045 1,045 — — 
SBA PPP— — — — — 
Residential mortgages1,165 1,033 1,033 — — 
Home equity347 246 246 — — 
Consumer— — — — — 
Total$41,135 $34,640 $18,406 $16,234 $1,024 
The following tables set forth the recorded investment in impaired loans and the related specific allowance allocated by portfolio classification as of the dates indicated:

Balance at December 31, 2020
(Dollars in thousands)Unpaid Contractual Principal BalanceTotal Recorded Investment in Impaired LoansRecorded Investment with no AllowanceRecorded Investment with AllowanceRelated Specific Allowance
Commercial real estate$37,184 $35,915 $14,728 $21,187 $3,454 
Commercial and industrial10,628 8,409 4,696 3,713 2,713 
Commercial construction3,668 2,999 2,999 — — 
SBA paycheck protection program— — — — — 
Residential mortgages699 596 596 — — 
Home equity539 381 381 — — 
Consumer18 18 — 18 18 
Total$52,736 $48,318 $23,400 $24,918 $6,185 
The following table presents the average recorded investment in impaired loans by portfolio classification and the related interest recognized during the twelve months indicated:
 Year ended December 31, 2020Year ended December 31, 2019
(Dollars in thousands)Average Recorded
Investment		Interest Income
Recognized		Average Recorded
Investment		Interest Income
Recognized
Commercial real estate$19,606 $138 $17,033 $509 
Commercial and industrial8,639 168 11,135 385 
Commercial construction5,991 22 2,158 81 
SBA PPP— — 
Residential mortgages854 8 1,024 18 
Home equity410 (1)447 — 
Consumer36 2 28 — 
Total$35,536 $337 $31,825 $993 
Troubled Debt Restructurings on Financing Receivables
The following table presents the number and balance of loans modified as TDRs, by portfolio classification, during the year indicated:
December 31, 2021
(Dollars in thousands)Number of RestructuringsPre-modification Outstanding Recorded InvestmentPost-modification Outstanding Recorded Investment
Commercial real estate3 $3,591 $3,267 
Commercial and industrial3 96 85 
Commercial construction— — — 
SBA PPP— — — 
Residential mortgages1 224 222 
Home equity— — — 
Consumer— — — 
Total7 $3,911 $3,574 
Payment defaults by portfolio classification, during the year indicated, on loans modified as TDRs within the preceding twelve months are detailed below:
December 31, 2021
(Dollars in thousands)Number of TDRs that DefaultedPost-modification Outstanding Recorded Investment
Commercial real estate1 $663 
Commercial and industrial2 33 
Commercial construction— — 
SBA PPP— — 
Residential mortgages— — 
Home equity— — 
Consumer— — 
Total3 $696 

The following table sets forth the post modification balances of TDRs listed by type of modification for TDRs that occurred during the periods indicated:
December 31, 2021
(Dollars in thousands)Number of
Restructurings		Amount
Extended maturity date 3 $71 
Temporary payment reduction and payment re-amortization of remaining principal over extended term2 885 
Temporary interest-only payment plan1 14 
Other payment concessions1 2,604 
Total7 $3,574 
Allowance for credit losses associated with TDR loans listed above$33 
The following table presents number and balance of loans modified as TDRs, by portfolio classification, during the twelve months indicated:
Year ended
December 31, 2020
(Dollars in thousands)Number of
Restructurings		Pre-modification
Outstanding Recorded
Investment		Post-modification
Outstanding Recorded
Investment
Commercial real estate3 $1,858 $1,838 
Commercial and industrial5 976 344 
Commercial construction6 4,754 2,765 
SBA PPP— — — 
Residential mortgages— — — 
Home equity1 167 167 
Consumer1 1 — 
Total16 $7,756 $5,114 
The following table presents loans modified as TDRs within the preceding twelve months, which have defaulted on the
modified terms during the during the year ended December 31, 2020:
Year ended
December 31, 2020
(Dollars in thousands)Number of TDRs that DefaultedPost-
modification Outstanding
Recorded Investment
Commercial real estate3 $1,838 
Commercial and industrial2 172 
Commercial construction4 1,798 
SBA PPP— — 
Residential mortgages— — 
Home equity1 168 
Consumer— — 
Total10 $3,976 

The following table sets forth the post modification balances of TDRs listed by type of modification for TDRs that occurred during the twelve-month periods indicated:
Year ended
December 31, 2020
(Dollars in thousands)Number of
Restructurings		Amount
Extended maturity date 2 $150 
Temporary payment reduction and payment re-amortization of remaining principal over extended term10 3,316 
Forbearance of post default rights4 1,648 
  Total16 $5,114 
Amount of specific reserves included in the allowance for loan losses associated with TDRs listed above$386 
Allowance for Credit Losses on Financing Receivables
Changes in the allowance for credit losses for the years ended December 31, 2021, 2020 and 2019 are summarized as follows:
(Dollars in thousands)202120202019
Balance at beginning of year$44,565 $33,614 $33,849 
CECL adjustment upon adoption6,560 — — 
Provision543 12,499 1,180 
Recoveries363 346 778 
Less: Charge-offs4,327 1,894 2,193 
Balance at end of year$47,704 $44,565 $33,614 
Changes in the allowance for credit losses by portfolio classification for the year ended December 31, 2021 are presented below:
(Dollars in thousands)Commercial Real EstateCommercial and IndustrialCommercial ConstructionResidential MortgageHome EquityConsumerTotal
Beginning Balance$26,755 $9,516 $6,129 $1,530 $467 $168 $44,565 
CECL adjustment upon adoption7,664 1,988 (2,416)(695)(158)177 6,560 
Provision(786)408 272 570 85 (6)543 
Recoveries39 139 105 — 71 9 363 
Less: Charge-offs1,825 2,477 — — — 25 4,327 
Ending Balance$31,847 $9,574 $4,090 $1,405 $465 $323 $47,704 
Ending allowance balance:
Allocated to loans individually evaluated for impairment$896 $402 $— $161 $— $25 $1,484 
Allocated to loans collectively evaluated for impairment$30,951 $9,172 $4,090 $1,244 $465 $298 $46,220 
Changes in the allowance for loan losses by portfolio classification for the year ended December 31, 2020 are presented below: 
(Dollars in thousands)Commercial Real
Estate		Commercial and
Industrial		Commercial ConstructionResidential
Mortgage		Home
Equity		ConsumerTotal
Beginning Balance$18,338 $9,129 $4,149 $1,195 $536 $267 $33,614 
Provision for loan losses for loans8,417 683 3,280 335 (114)(102)12,499 
Recoveries— 265 — — 45 36 346 
Less: Charge-offs— 561 1,300 — — 33 1,894 
Ending Balance$26,755 $9,516 $6,129 $1,530 $467 $168 $44,565 
Ending allowance balance:
Allocated to loans individually evaluated for impairment$3,454 $2,713 $— $— $— $18 $6,185 
Allocated to loans collectively evaluated for impairment$23,301 $6,803 $6,129 $1,530 $467 $150 $38,380 
Financing Receivables by Evaluation Method
The balances of loans as of December 31, 2020 by portfolio classification and evaluation method are summarized as follows:

(Dollars in thousands)Loans Individually Evaluated for ImpairmentLoans Collectively Evaluated for ImpairmentGross Loans
Commercial real estate$35,915 $1,442,320 $1,478,235 
Commercial and industrial8,409 427,251 435,660 
Commercial construction2,999 370,310 373,309 
SBA paycheck protection program— 453,084 453,084 
Residential mortgages596 252,375 252,971 
Home equity381 84,625 85,006 
Consumer18 8,963 8,981 
Total gross loans$48,318 $3,038,928 $3,087,246