California Bank of Commerce NOTES TO FINANCIAL STATEMENTS 5.  ALLOWANCE FOR LOAN LOSSES  (Continued) The following table shows information related to impaired loans at and for the year ended December  Interest forgone on nonaccrual loans totaled $106,809 and $128,248 for the years ended December  31, 2011 and 2010, respectively. There was no interest recognized on a cash-basis on impaired  loans for the years ended December 31, 2011 or 2010. The following table shows information related to impaired loans at and for the year ended December  The recorded investment in impaired loans in the tables above excludes accrued interest receivable  and net deferred loan origination costs due to immateriality. 34 Unpaid Average Interest Recorded Principal Related Recorded Income  Investment Balance Allowance Investment Recognized  With no related allowance recorded: Commercial & Industrial $ 292,000 $ 292,000 $ - $ 164,000 $ - Real Estate - Other 986,911 986,911 - With an allowance recorded: Commercial & Industrial 1,014,717 1,014,717 724,000 603,507 44,664 Real Estate  1,770,348 1,770,348 418,000 446,225 98,578 Total: Commercial & Industrial $ 1,306,717 $ 1,306,717 $ 724,000 $ 767,507 $ 44,664 Real Estate - Other 2,757,259 2,757,259 418,000 446,225 98,578 Unpaid Average Interest Recorded Principal Related Recorded Income  Investment Balance Allowance Investment Recognized  With no related allowance recorded: Commercial & Industrial  $  2,883,114 $  2,883,114 $   - $  435,799 $  154,830 Real Estate - Other  1,340,462 1,340,462  - 1,340,462 127,510 With an allowance recorded: Commercial & Industrial 737,172 737,172 313,000 43,269 48,947 Real Estate  986,911 986,911 133,000 986,911 - Total: Commercial & Industrial $ 3,620,286 $ 3,620,286 $ 313,000 $ 479,068 $ 203,777 Real Estate - Other 2,327,373 2,327,373 133,000 2,327,373 127,510 The following table shows an aging analysis of the loan portfolio by the time past due at December  30-89 Days  90 Days and  Total Past Due  Still Accruing Nonaccrual Past Due Current Total Commercial & Industrial $ - $ - $ 1,042,000 $ 1,042,000 $73,504,021 $ 74,546,021 Real Estate - Construction & Land  -  -  -  -  6,837,451  6,837,451 Real Estate - Other  1,770,348  986,911  2,757,259  84,144,059  86,901,318 Real Estate - HELOC  -  -  -  -  4,598,076  4,598,076 Installment & Other  999,865  999,865 Total $ 1,770,348  $ -  $ 2,028,911  $ 3,799,259  $170,083,472 $173,882,731 31, 2010: