XML 60 R50.htm IDEA: XBRL DOCUMENT v3.22.2

FAIR VALUE DISCLOSURES - Valuation Methodology and Unobservable Inputs for Level 3 Assets (Details) - Fair Value, Measurements, Nonrecurring $ in Thousands	Jun. 30, 2022 USD ($)	Dec. 31, 2021 USD ($)
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Fair Value	$ 4,428	$ 6,364
Commercial and industrial loans: | Valuation, Collateral Based Measurements | Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Fair Value	$ 3,917	$ 5,342
Commercial and industrial loans: | Average | Valuation, Collateral Based Measurements | Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Average and Range of Inputs	0.70	0.65
Commercial and industrial loans: | Minimum | Valuation, Collateral Based Measurements | Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Average and Range of Inputs	0.31	0.22
Commercial and industrial loans: | Maximum | Valuation, Collateral Based Measurements | Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Average and Range of Inputs	0.99	0.99
Commercial Real Estate and Multifamily Residential | Valuation, Collateral Based Measurements | Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Fair Value	$ 466	$ 791
Commercial Real Estate and Multifamily Residential | Average | Valuation, Collateral Based Measurements | Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Average and Range of Inputs	0.69	0.51
Commercial Real Estate and Multifamily Residential | Minimum | Valuation, Collateral Based Measurements | Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Average and Range of Inputs	0.69	0.34
Commercial Real Estate and Multifamily Residential | Maximum | Valuation, Collateral Based Measurements | Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Average and Range of Inputs		0.68
Agri-business and agricultural loans | Valuation, Collateral Based Measurements | Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Fair Value	$ 45	$ 231
Agri-business and agricultural loans | Average | Valuation, Collateral Based Measurements | Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Average and Range of Inputs	0.69	0.35
Agri-business and agricultural loans | Minimum | Valuation, Collateral Based Measurements | Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Average and Range of Inputs	0.69	0.03
Agri-business and agricultural loans | Maximum | Valuation, Collateral Based Measurements | Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Average and Range of Inputs		0.68
Other Real Estate Owned | Valuation, Cost Approach | Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Fair Value	$ 196	$ 196
Other Real Estate Owned | Average | Valuation, Cost Approach | Measurement Input, Discount Rate
Valuation Methodology and Unobservable Inputs For Level 3 Assets Measured At Fair Value [Line Items]
Average and Range of Inputs	0.38	0.38

X

- Definition

This element represents the aggregate of the impaired loans reported on the balance sheet at period end measured at fair value by the entity. This element is intended to be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements.

+ References

No definition available.

+ Details

Name:	lkfn_ImpairedLoansFairValueDisclosure
Namespace Prefix:	lkfn_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- References

No definition available.

+ Details

Name:	lkfn_ValuationMethodologyAndUnobservableInputsForLevel3AssetsMeasuredAtFairValueLineItems
Namespace Prefix:	lkfn_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Value of input used to measure debt instrument, including, but not limited to, convertible and non-convertible debt.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (bbb)(2)
-URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258

+ Details

Name:	us-gaap_DebtInstrumentMeasurementInput
Namespace Prefix:	us-gaap_
Data Type:	xbrli:decimalItemType
Balance Type:	na
Period Type:	instant

X

- Details

Name:	us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsNonrecurringMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=lkfn_TotalCommercialAndIndustrialLoansMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_ValuationTechniqueAxis=lkfn_ValuationCollateralBasedMeasurementsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputDiscountRateMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	srt_RangeAxis=srt_WeightedAverageMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	srt_RangeAxis=srt_MinimumMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	srt_RangeAxis=srt_MaximumMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_CommercialRealEstatePortfolioSegmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=lkfn_AgribusinessAndAgriculturalMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=lkfn_OtherRealEstateOwnedMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_ValuationTechniqueAxis=us-gaap_CostApproachValuationTechniqueMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: