CASH 2018 Annual Report

17 The table below sets forth the amounts and categories of the Company’s non-performing assets. At September 30, 2018 2017 2016 2015 2014 Non-performing loans and leases (Dollars in Thousands) Non-accruing loans and leases: Commercial finance $ 2,864 $ — $ — $ — $ — Total National Lending 2,864 — — — — Commercial and multi-family real estate — 685 — 904 312 1-4 family real estate — — 83 24 281 Agricultural — — — 5,132 340 Total Community Banking — 685 83 6,060 933 Total 2,864 685 83 6,060 933 Accruing loans and leases delinquent 90 days or more: Commercial finance 3,801 1,205 965 1,728 — Consumer finance 2,384 1,387 — — — Tax services (1) 1,073 — — — — Total National Lending 7,258 2,592 965 1,728 — 1-4 family real estate 79 — — — — Agricultural — 34,295 — — — Consumer — 19 53 13 54 Total Community Banking 79 34,314 53 13 54 Total 7,337 36,906 1,018 1,741 54 Total non-performing loans and leases 10,201 37,591 1,101 7,801 987 Other assets Foreclosed and repossessed assets: Commercial finance 1,626 — — — — Commercial and multi-family real estate — 62 76 — — 1-4 family real estate 90 230 — — 15 Agricultural 29,922 — — — — Total 31,638 292 76 — 15 Total other assets 31,638 292 76 — 15 Total non-performing assets $ 41,839 $ 37,883 $ 1,177 $ 7,801 $ 1,002 Total as a percentage of total assets 0.72% 0.72% 0.03% 0.31% 0.05% (1) Certain tax services loans do not bear interest. For the year ended September 30, 2018, gross interest income that would have been recorded had the non-accruing loans and leases been current in accordance with their original terms amounted to approximately $0.1 million, none of which was included in interest income.