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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2020
Accounting Policies [Abstract] |
Accounting Standards Update and Change in Accounting Principle | The following table presents the impact of adopting ASU 2016-13 on January 1, 2020:
($ in thousands) |  | As Reported Under ASC 326 |  | Pre- ASC 326 Adoption |  | Impact of ASC 326 Adoption
Assets: |  |  |  |  |  |
Allowance for credit losses - loans |  |  |  |  |  |
Commercial: |  |  |  |  |  |
Commercial and industrial |  | $ | 23,015 |  |  | $ | 22,353 |  |  | $ | 662 |
Commercial real estate |  | 10,788 |  |  | 5,941 |  |  | 4,847 |
Multifamily |  | 13,214 |  |  | 11,405 |  |  | 1,809 |
SBA |  | 3,508 |  |  | 3,120 |  |  | 388 |
Construction |  | 4,009 |  |  | 3,906 |  |  | 103 |
Consumer: |  |  |  |  |  |
Single family residential mortgage |  | 10,066 |  |  | 10,486 |  |  | (420) |
Other consumer |  | 658 |  |  | 438 |  |  | 220 |
Total |  | 65,258 |  |  | 57,649 |  |  | 7,609 |
Liabilities: |  |  |  |  |  |
Allowance for credit losses - unfunded loan commitments |  | $ | 2,838 |  |  | $ | 4,064 |  |  | $ | (1,226) |

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- Definition Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22499-107794 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=116846552&loc=d3e765-108305 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=116846552&loc=d3e725-108305 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22583-107794 + Details
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