Accounting for Certain Loans Acquired in a Purchase (Tables)

12 Months Ended

Dec. 31, 2020

Schedule of Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement

The accretable amount, or income expected to be collected, and reclassifications from nonaccretable, are identified in the table below.


	Twelve Months Ended December 31, 2020		Twelve Months Ended December 31, 2019		Twelve Months Ended December 31, 2018
Beginning balance	$	2,132	$	2,143	$	2,890
Additions	—		576		—
Accretion	(2,852)		(2,387)		(4,118)
Reclassification from nonaccretable	1,947		1,965		3,387
Disposals	(7)		(165)		(16)
Ending balance	$	1,220	$	2,132	$	2,143

Schedule of Loans Acquired for which Contractually Required Payments would not be Collected

Acquired loan data for MBT is included in the following table:


	Fair Value of Acquired Loans at Acquisition Date		Gross Contractual Amounts Receivable at Acquisition Date		Best Estimate at Acquisition Date of Contractual Cash Flows Not Expected to be Collected
Acquired receivables subject to ASC 310-30	$	3,531	$	6,840	$	2,733
Acquired receivables not subject to ASC 310-30	$	729,047	$	907,210	$	14,722

The following table presents loans acquired during the period ending December 31, 2019, for which it was probable at acquisition that all contractually required payments would not be collected.


	2019
	MBT
Contractually required payments receivable at acquisition date	$	6,840
Nonaccretable difference	2,733
Expected cash flows at acquisition date	4,107
Accretable difference	576
Basis in loans at acquisition date	$	3,531