The ACL on loans is management’s estimate of expected lifetime credit losses on loans carried at amortized cost. The level of the ACL on loans is based on management’s ongoing review of all relevant information, from internal and external sources, relating to past events, current conditions, and reasonable and supportable forecasts.

The following table presents the activity in the ACL on loans for the three months ended June 30, 2025:


(Dollars in thousands)	Commercial				Consumer
	CRE	C&I	Total Commercial	Residential Real Estate	Home Equity	Other	Total Consumer	Total
Beginning Balance	$25,207	$7,656	$32,863	$6,776	$1,057	$360	$1,417	$41,056

Charge-offs	(274)	(317)	(591)	—	—	(76)	(76)	(667)
Recoveries	—	10	10	—	1	9	10	20
Provision	(5,329)	5,809	480	143	49	(22)	27	650
Ending Balance	$19,604	$13,158	$32,762	$6,919	$1,107	$271	$1,378	$41,059

The following table presents the activity in the ACL on loans for the six months ended June 30, 2025:



(Dollars in thousands)	Commercial				Consumer
	CRE	C&I	Total Commercial	Residential Real Estate	Home Equity	Other	Total Consumer	Total
Beginning Balance	$26,485	$7,277	$33,762	$6,832	$1,031	$335	$1,366	$41,960

Charge-offs	(2,724)	(324)	(3,048)	—	—	(141)	(141)	(3,189)
Recoveries	200	14	214	—	2	22	24	238
Provision	(4,357)	6,191	1,834	87	74	55	129	2,050
Ending Balance	$19,604	$13,158	$32,762	$6,919	$1,107	$271	$1,378	$41,059

The following table presents the activity in the ACL on loans for the three months ended June 30, 2024:


(Dollars in thousands)	Commercial				Consumer
	CRE	C&I	Total Commercial	Residential Real Estate	Home Equity	Other	Total Consumer	Total
Beginning Balance	$24,856	$7,620	$32,476	$8,035	$1,057	$337	$1,394	$41,905

Charge-offs	—	(12)	(12)	—	—	(41)	(41)	(53)
Recoveries	—	8	8	—	6	12	18	26
Provision	910	(519)	391	67	17	25	42	500
Ending Balance	$25,766	$7,097	$32,863	$8,102	$1,080	$333	$1,413	$42,378

The following table presents the activity in the ACL on loans for the six months ended June 30, 2024:



(Dollars in thousands)	Commercial				Consumer
	CRE	C&I	Total Commercial	Residential Real Estate	Home Equity	Other	Total Consumer	Total
Beginning Balance	$24,144	$8,088	$32,232	$7,403	$1,048	$374	$1,422	$41,057

Charge-offs	—	(20)	(20)	—	—	(103)	(103)	(123)
Recoveries	—	17	17	—	7	20	27	44
Provision	1,622	(988)	634	699	25	42	67	1,400
Ending Balance	$25,766	$7,097	$32,863	$8,102	$1,080	$333	$1,413	$42,378