CASH 2018 Annual Report

16 NON-PERFORMING ASSETS, OTHER LOANS AND LEASES OF CONCERN AND CLASSIFIED ASSETS The following table sets forth the Company’s loan and lease delinquencies by type, by amount and by percentage of type at September 30, 2018. Loans and Leases Delinquent For: 30-59 Days 60-89 Days 90 Days and Over Number Amount Percent of Category Number Amount Percent of Category Number Amount Percent of Category (Dollars in Thousands) Commercial finance 397 $20,708 86.2% 237 $ 3,702 69.9% 983 $ 5,996 62.9% Consumer finance 318 3,209 13.4 155 1,595 30.1 158 2,384 25.0 Tax services (1) — — — — — — — 1,073 11.3 Total National Lending 715 23,917 99.6 392 5,297 100.0 1,141 9,453 99.2 1-4 family real estate 2 105 0.4 — — — 1 79 0.8 Total Community Banking 2 105 0.4 — — — 1 79 0.8 Total 717 $24,022 100.0% 392 $ 5,297 100.0% 1,142 $ 9,532 100.0% (1) The tax services loans past due represented the aggregate remaining balance of the tax services loan portfolio. Delinquencies 90 days and over constituted 0.3% of total loans and leases and 0.16% of total assets. Generally, when a loan or lease becomes delinquent 90 days or more or when the collection of principal or interest becomes doubtful, the Company will place the loan or lease on a non-accrual status and, as a result, previously accrued interest income on the loan or lease is reversed against current income. The loan or lease will generally remain on a non-accrual status until six months of good payment history has been established or management believes the financial status of the borrower has been significantly restored. Certain relationships in the table above are over 90 days past due and still accruing. The Company considers these relationships as being in the process of collection. Commercial insurance premium finance loans, consumer finance and tax services loans are generally not placed on non-accrual status, but are instead written off when the collection of principal and interest become doubtful.