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Loans Held for Sale | 6 Months Ended
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Jun. 30, 2023
Loans Held for Sale [Abstract] |
Loans Held for Sale | The following table presents loans held for sale by portfolio segment for the dates indicated:
| June 30, 2023 |  | December 31, 2022
Loans held for sale: |  |  |
Agricultural 1 | $ | 59.1 |  |  | $ | 62.5 |
Commercial construction, at lower of cost or market | 6.4 |  |  | 10.5 |
Residential mortgage, at fair value | 11.0 |  |  | 6.9 |
Total loans held for sale | $ | 76.5 |  |  | $ | 79.9 |
1 The Company holds $51.7 million of agricultural loans at lower of cost or market and $7.4 million of agricultural loans on accrual status at fair value with an unpaid principal balance of $7.4 million, of which $5.6 million is 90 days or more past due. The table below presents the non-residential mortgage loans held for sale activity for the 2023 period:
| Agricultural |  | Commercial Construction |  | Land Acquisition and Development
Beginning balance | $ | 62.5 |  |  | $ | 10.5 |  |  | $ | — |
Loans held for investment transferred to loans held for sale | — |  |  | — |  |  | 3.1 |
Repayments and discounted pay-offs | (5.6) |  |  | — |  |  | (3.1) |
Increase (decrease) in estimated fair value of the loans 1 | 2.2 |  |  | (4.1) |  |  | — |
Ending balance | $ | 59.1 |  |  | $ | 6.4 |  |  | $ | — |
1 For the six months ended June 30, 2023, the Company recorded a gain of $2.2 million and a loss of $4.1 million in other income within the consolidated statements of income related to fair value changes. As of June 30, 2023, loans held for sale included nonaccrual loans of $33.2 million, of which $26.8 million were agricultural loans and $6.4 million was a commercial construction loan. As of December 31, 2022, loans held for sale included nonaccrual loans of $39.8 million, of which $29.3 million were agricultural loans and $10.5 million was a commercial construction loan.

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