The following tables present the activity in the ACL for loans by class for the years ended December 31, 2024, 2023 and 2022:


	Real Estate
(Dollars in thousands)	Commercial & Industrial		Construction		Residential Mortgage		Home Equity		Commercial Mortgage		Consumer		Total
Year ended December 31, 2024
Beginning balance	$	7,181	$	4,004	$	14,626	$	3,501	$	17,543	$	17,079	$	63,934


Provision (credit) for credit losses on loans	2,373		(1,688)		988		(1,172)		1,339		9,122		10,962
Subtotal	9,554		2,316		15,614		2,329		18,882		26,201		74,896
Charge-offs	2,977		—		383		—		—		16,866		20,226
Recoveries	536		—		36		6		—		3,934		4,512
Net charge-offs (recoveries)	2,441		—		347		(6)		—		12,932		15,714
Ending balance	$	7,113	$	2,316	$	15,267	$	2,335	$	18,882	$	13,269	$	59,182


	Real Estate
(Dollars in thousands)	Commercial & Industrial		Construction		Residential Mortgage		Home Equity		Commercial Mortgage		Consumer		Total
Year ended December 31, 2023
Beginning balance	$	6,824	$	2,867	$	11,804	$	4,114	$	17,902	$	20,227	$	63,738


Provision (credit) for credit losses on loans	1,599		1,136		2,745		(670)		(359)		10,784		15,235
Subtotal	8,423		4,003		14,549		3,444		17,543		31,011		78,973
Charge-offs	1,962		—		—		—		—		17,245		19,207
Recoveries	720		1		77		57		—		3,313		4,168
Net charge-offs (recoveries)	1,242		(1)		(77)		(57)		—		13,932		15,039
Ending balance	$	7,181	$	4,004	$	14,626	$	3,501	$	17,543	$	17,079	$	63,934


	Real Estate
(Dollars in thousands)	Commercial & Industrial		Construction		Residential Mortgage		Home Equity		Commercial Mortgage		Consumer		Total
Year ended December 31, 2022
Beginning balance	$	10,391	$	3,908	$	12,463	$	4,509	$	18,411	$	18,415	$	68,097


Provision (credit) for credit losses on loans	(2,593)		(1,117)		(954)		(431)		(509)		5,892		288
Subtotal	7,798		2,791		11,509		4,078		17,902		24,307		68,385
Charge-offs	1,969		—		—		—		—		6,399		8,368
Recoveries	995		76		295		36		—		2,319		3,721
Net charge-offs	974		(76)		(295)		(36)		—		4,080		4,647
Ending balance	$	6,824	$	2,867	$	11,804	$	4,114	$	17,902	$	20,227	$	63,738

The following table presents the activity in the reserve for off-balance sheet credit exposures, included in other liabilities, under ASC 326 during the years ended December 31, 2024, 2023 and 2022.


	Year Ended December 31,
(Dollars in thousands)	2024		2023		2022
Balance, beginning of year	$	3,706	$	3,243	$	4,804


Provision (credit) for off-balance sheet credit exposures	(1,136)		463		(1,561)
Balance, end of year	$	2,570	$	3,706	$	3,243

In determining the amount of our ACL, the Company relies on an analysis of its loan portfolio, experience and evaluation of general economic conditions, as well as regulatory requirements and input. If assumptions prove to be incorrect, the current ACL may not be sufficient to cover future credit losses and the Company may experience significant increases to the provision.