SIERRA BANCORP | 2013 | FY | 3

A summary of the transactions in the allowance for loan and lease losses follows (dollars in thousands):
 
 
 
Year Ended December 31,
 
 
 
2013
 
2012
 
2011
 
Balance, beginning of year
 
$
13,873
 
$
17,283
 
$
21,138
 
Provision for loan and lease losses
 
 
4,350
 
 
14,210
 
 
12,000
 
Losses charged to allowance
 
 
(8,263)
 
 
(18,778)
 
 
(16,987)
 
Recoveries
 
 
1,717
 
 
1,158
 
 
1,132
 
 
 
 
 
 
 
 
 
 
 
 
Balance, end of year
 
$
11,677
 
$
13,873
 
$
17,283
 

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