Nonaccrual				Over 90 days Accruing
Commercial and industrial		$	4,081			$	---
Commercial real estate:
Residential developed			2,238				---
Unsecured to residential developers			---				---
Vacant and unimproved			486				---
Commercial development			2				---
Residential improved			651				---
Commercial improved			2,166				158
Manufacturing and industrial			---				---
			5,543				158
Consumer:
Residential mortgage			619				---
Unsecured			34				---
Home equity			339				---
Other secured			---				---
			992				---
Total		$	10,616			$	158

		Nonaccrual				Over 90 days Accruing
Commercial and industrial		$	7,657			$	---
Commercial real estate:
Residential developed			3,024				---
Unsecured to residential developers			---				---
Vacant and unimproved			706				---
Commercial development			2				196
Residential improved			1,159				---
Commercial improved			1,521				422
Manufacturing and industrial			225				---
			6,637				618
Consumer:
Residential mortgage			447				---
Unsecured			19				---
Home equity			625				---
Other secured			---				---
			1,091				---
Total		$	15,385			$	618

The following table presents the aging of the recorded investment in past due loans as of June 30, 2013 by class of loans (dollars in thousands):

The following table presents the aging of the recorded investment in past due loans as of December 31, 2012 by class of loans (dollars in thousands):

The Company had allocated $4,809,000 and $6,005,000 of specific reserves to customers whose loan terms have been modified in troubled debt restructurings (“TDRs”) as of June 30, 2013 and December 31, 2012, respectively.  These loans involved the restructuring of terms to allow customers to mitigate the risk of foreclosure by meeting a lower loan payment requirement based upon their current cash flow.  These may also include loans that renewed at existing contractual rates, but below market rates for comparable credit.  The Company has been active at utilizing these programs and working with its customers to reduce the risk of foreclosure.  For commercial loans, these modifications typically include an interest only period and, in some cases, a lowering of the interest rate on the loan.  In some cases, the modification will include separating the note into two notes with the first note structured to be supported by current cash flows and collateral, and the second note made for the remaining unsecured debt.  The second note is charged off immediately and collected only after the first note is paid in full.  This modification type is commonly referred to as an A-B note structure.  For consumer mortgage loans, the restructuring typically includes a lowering of the interest rate to provide payment and cash flow relief.  For each restructuring, a comprehensive credit underwriting analysis of the borrower’s financial condition and prospects of repayment under the revised terms is performed to assess whether the structure can be successful and that cash flows will be sufficient to support the restructured debt.  An analysis is also performed to determine whether the restructured loan should be on accrual status.  Generally, if the loan is on accrual at the time of restructure, it will remain on accrual after the restructuring.  In some cases, a nonaccrual loan may be placed on accrual at restructuring if the loan’s actual payment history demonstrates it would have cash flowed under the restructured terms.  After six consecutive payments under the restructured terms, a nonaccrual restructured loan is reviewed for possible upgrade to accruing status.