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RECENTLY ADOPTED AND ISSUED ACCOUNTING STANDARDS (Tables) | 3 Months Ended
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Mar. 31, 2021
Accounting Standards Update and Change in Accounting Principle [Abstract] |
Schedule of New Accounting Pronouncements and Changes in Accounting Principles | The impact of adopting ASC 326 was as follows:
|  | January 1, 2020
(dollars in thousands) |  | As Reported under ASC 326 |  | Pre-ASC 326 |  | Impact of ASC 326 Adoption
Assets |  |  |  |  |  |
Loans |  |  |  |  |  |
Commercial and industrial |  | $ | 28,485 |  |  | $ | 18,584 |  |  | $ | 9,901 |
Lease financing |  | 1,089 |  | 971 |  | 118
Construction real estate |  | 13,960 |  | 2,381 |  | 11,579
Commercial real estate |  | 47,697 |  | 23,579 |  | 24,118
Residential real estate |  | 10,789 |  | 5,299 |  | 5,490
Home equity |  | 13,217 |  | 4,787 |  | 8,430
Installment |  | 1,193 |  | 392 |  | 801
Credit card |  | 2,725 |  | 1,657 |  | 1,068
Allowance for credit losses on loans |  | $ | 119,155 |  |  | $ | 57,650 |  |  | $ | 61,505 |
Liabilities |  |  |  |  |  |
Deferred tax liability |  | $ | 16,252 |  |  | $ | 33,030 |  |  | $ | (16,778) |
Allowance for credit losses on OBS credit exposures |  | 12,740 |  | 585 |  | 12,155

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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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