NOTES TO CONSOLIDATED FINANCIAL STATEMENTS  The following table summarizes the Bancorp’s recorded investment in impaired loans and leases and related allowance as of December 31: The average balance of impaired loans during 2010, 2009, and 2008 was $3.2 billion, $2.9 billion and $1.5 billion, respectively. Interest income  recognized on impaired loans during 2010, 2009, and 2008 was $74 million, $54 million, and $12 million, respectively. The following table summarizes the Bancorp’s recorded investment in impaired loans and related allowance by class as of December 31, 2010:  Nonperforming Assets  The following table summarizes the total nonperforming and delinquent loans and leases as of December 31: ($ in millions)  2010  2009 Nonaccrual loans and leases  $1,333 $2,642 Restructured nonaccrual loans and leases 347 305 Total nonperforming loans and leases  1,680 2,947 OREO and other repossessed personal property  (a) 494 297 Total nonperforming assets  (b) $2,174 $3,244 Total loans and leases 90 days past due and still accruing $274 $567 (a) Excludes  $38  and $15 of OREO related to government insured loans at  December 31,2010  and 2009, respectively.  (b) Excludes  $294  and $224 of nonaccrual loans held for sale at  December 31, 2010  and 2009, respectively.  84 Fifth Third Bancorp ($ in millions) Recorded  Investment  Unpaid Principal  Balance  Allowance  With a related allowance recorded:  Commercial:  Commercial and industrial loans  $291 404 128 Commercial mortgage loans owner-occupied 37 49 4 Commercial mortgage loans nonowner-occupied  202 386 40 Commercial construction loans  150 240 31 Commercial leasing  15 15 7 Restructured residential mortgage loans  Restructured consumer loans:  1,071 1,126 121 Home equity  $397 400 53 Automobile 32 33 5 Credit card  100 100 18 Other  78 78 31 Total impaired loans with a related allowance  $2,373 2,831 438 With no related allowance recorded:  Commercial:  Commercial and industrial loans  $153 194 - Commercial mortgage loans owner-occupied 99 113 - Commercial mortgage loans nonowner-occupied  108 126 - Commercial construction loans  8 24 - Commercial leasing  17 17 Restructured residential mortgage loans  Restructured consumer loans:  121 146 - Home equity  $46 48 - Automobile 6 6 Total impaired loans with no related allowance  $558 674 - 2010  2009  ($ in millions)   Recorded Investment  Allowance Recorded  Investment  Allowance  With a related allowance recorded:   Commercial  $695 210 $1,468 510  Residential mortgage  1,071 121 960 108  Consumer  607 107 519 36 Total with a related allowance recorded  $2,373 438 $2,947 654 With no related allowance recorded:   Commercial  $385 - $214 -  Residential mortgage  121 - 68 -  Consumer  52 - 59 - Total with no related allowance recorded  558 - 341 - Total impaired loans and leases  $2,931 -  $3,288  -