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Acquired SJB Assets and FDIC Loss Sharing Asset - Summary of PCI Loans and Lease Finance Receivables (Detail) - USD ($) $ in Thousands | Dec. 31, 2018 | Dec. 31, 2017
--- | --- | ---
Real estate: |  |
Less: Purchase accounting discount | $ 0 |
Gross PCI loans, net of discount | 17,214 | $ 28,882
Less: Allowance for PCI loan losses | (204) | (367)
PCI Loans [Member] |  |
Accounts, Notes, Loans and Financing Receivable [Line Items] |  |
Commercial and industrial | 519 | 934
SBA | 1,258 | 1,383
Real estate: |  |
Commercial real estate | 14,407 | 27,431
Construction | 0 | 0
SFR mortgage | 145 | 162
Dairy & livestock and agribusiness | 700 | 770
Municipal lease finance receivables | 0 | 0
Consumer and other loans | 185 | 228
Gross PCI loans | 17,214 | 30,908
Less: Purchase accounting discount | 0 | (2,026)
Gross PCI loans, net of discount | 17,214 | 28,882
Less: Allowance for PCI loan losses | (204) | (367)
Net loans | $ 17,010 | $ 28,515

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- Definition Amount before allowance of loans and leases issued to a unit or agency of a federal, state or local jurisdiction within the country of domicile of the reporting entity. Includes deferred interest and fees, undisbursed portion of loan balance, unamortized costs and premiums and discounts from face amounts. Excludes loans and leases covered under loss sharing agreements. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=82891408&loc=d3e4428-111522 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.7(a)(7),(b)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 + Details
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