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Loans Held for Sale (Tables) | 12 Months Ended
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Dec. 31, 2023
Loans Held for Sale [Abstract] |
Loans Held for Sale (Table) | The following table presents loans held for sale by class of receivable for the dates indicated:
| December 31, 2023 |  | December 31, 2022
Loans held for sale: |  |  |
Agricultural 1 | $ | 19.6 |  |  | $ | 62.5 |
Commercial real estate, at lower of cost or market | 27.3 |  |  | — |
Construction real estate, at lower of cost or market | — |  |  | 10.5 |
Residential mortgage, at fair value | 0.5 |  |  | 6.9 |
Total loans held for sale | $ | 47.4 |  |  | $ | 79.9 |
1 As of December 31, 2023 the agricultural loans held were at lower of cost or market. At December 31, 2022, the Company held $57.0 million of agricultural loans at lower of cost or market and $5.5 million of agricultural loans on accrual status at fair value with an unpaid principal balance of $7.7 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 |  | Construction Real Estate |  | Commercial Real Estate
Beginning balance | $ | 62.5 |  |  | $ | 10.5 |  |  | $ | — |
Loans held for investment transferred to loans held for sale | — |  |  | 3.1 |  |  | 27.3 |
Loans held for sale transferred to loans held for investment | (29.6) |  |  | — |  |  | — |
Loans held for sale transferred to OREO | — |  |  | (6.4) |  |  | — |
Repayments and discounted pay-offs | (15.5) |  |  | — |  |  | — |
Loan disposals | — |  |  | (3.1) |  |  | — |
Increase (decrease) in estimated fair value of the loans 1 | 2.2 |  |  | (4.1) |  |  | — |
Ending balance | $ | 19.6 |  |  | $ | — |  |  | $ | 27.3 |
1 For the year ended December 31, 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.

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