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BASIS OF PRESENTATION (Tables) | 9 Months Ended
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Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Summary of Impact of Adoption of the ASU | The following table illustrates the impact of adoption of the ASU:
|  | January 1, 2021
(dollars in thousands) |  | As Reported Under ASC 326 |  | Pre-ASC 326 Adoption |  | Impact of ASC 326 Adoption
Loans |  |  |  |  |  |
Commercial and industrial loans |  | $ | 32,645 |  |  | $ | 28,333 |  |  | $ | 4,312 |
Commercial real estate and multi-family residential loans |  | 27,223 |  |  | 22,907 |  |  | 4,316 |
Agri-business and agricultural loans |  | 4,103 |  |  | 3,043 |  |  | 1,060 |
Other commercial loans |  | 1,357 |  |  | 416 |  |  | 941 |
Consumer 1-4 family loans |  | 3,572 |  |  | 2,619 |  |  | 953 |
Other consumer loans |  | 1,300 |  |  | 951 |  |  | 349 |
Unallocated |  | 258 |  |  | 3,139 |  |  | (2,881) |
Allowance for credit losses |  | $ | 70,458 |  |  | $ | 61,408 |  |  | $ | 9,050 |

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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=124431687&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=124437754&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=124437754&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=124431687&loc=d3e22583-107794 + Details
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