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Loans (Tables) | 3 Months Ended
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Mar. 31, 2020
Receivables [Abstract] |
Schedule of Loans Classifications | Loans at March 31, 2020 were as follows:
|  | March 31, 2020 |  | December 31, 2019
Commercial: |  |  |  |
Commercial and Industrial Loans |  | $ | 509,947 |  |  | $ | 532,501 |
Commercial Real Estate Loans |  | 1,489,353 |  |  | 1,495,862 |
Agricultural Loans |  | 366,286 |  |  | 384,526 |
Leases |  | 55,833 |  |  | 57,257 |
Retail: |  |  |  |
Home Equity Loans |  | 224,306 |  |  | 225,755 |
Consumer Loans |  | 68,085 |  |  | 69,264 |
Credit Cards |  | 11,056 |  |  | 11,953 |
Residential Mortgage Loans |  | 293,550 |  |  | 304,855 |
Subtotal |  | 3,018,416 |  |  | 3,081,973 |
Less: Unearned Income |  | (4,683 | ) |  | (4,882 | )
Allowance for credit losses |  | (36,641 | ) |  | (16,278 | )
Loans, net |  | $ | 2,977,092 |  |  | $ | 3,060,813 |
Schedule of Allowance for Credit Losses for Loans | The following table presents the activity in the allowance for loan losses by portfolio class for the three months ended March 31, 2019:
March 31, 2019 |  | Commercial and Industrial Loans and Leases |  | Commercial Real Estate Loans |  | Agricultural Loans |  | Home Equity Loans |  | Consumer Loans |  | Residential Mortgage Loans |  | Unallocated |  | Total
Beginning Balance |  | $ | 2,953 |  |  | $ | 5,291 |  |  | $ | 5,776 |  |  | $ | 229 |  |  | $ | 420 |  |  | $ | 472 |  |  | $ | 682 |  |  | $ | 15,823 |
Provision for Loan Losses |  | 347 |  |  | 565 |  |  | (323 | ) |  | (15 | ) |  | 209 |  |  | (32 | ) |  | (76 | ) |  | 675 |
Recoveries |  | 17 |  |  | 5 |  |  | — |  |  | — |  |  | 121 |  |  | 3 |  |  | — |  |  | 146 |
Loans Charged-off |  | — |  |  | (120 | ) |  | — |  |  | — |  |  | (267 | ) |  | (14 | ) |  | — |  |  | (401 | )
Ending Balance |  | $ | 3,317 |  |  | $ | 5,741 |  |  | $ | 5,453 |  |  | $ | 214 |  |  | $ | 483 |  |  | $ | 429 |  |  | $ | 606 |  |  | $ | 16,243 |
The following table presents the activity in the allowance for credit losses by portfolio segment for the quarter ended March 31, 2020:
March 31, 2020 |  | Commercial and Industrial Loans |  | Commercial Real Estate Loans |  | Agricultural Loans |  | Leases |  | Consumer Loans |  | Home Equity Loans |  | Credit Cards |  | Residential Mortgage Loans |  | Unallocated |  | Total
Allowance for Credit Losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance prior to adoption of ASC 326 |  | $ | 4,799 |  |  | $ | 4,692 |  |  | $ | 5,315 |  |  | $ | — |  |  | $ | 434 |  |  | $ | 200 |  |  | $ | — |  |  | $ | 333 |  |  | $ | 505 |  |  | $ | 16,278 |
Impact of adopting ASC 326 |  | 2,245 |  |  | 3,063 |  |  | 1,438 |  |  | 105 |  |  | (59 | ) |  | 762 |  |  | 124 |  |  | 1,594 |  |  | (505 | ) |  | 8,767 |
Impact of adopting ASC 326 - PCD Loans |  | 2,191 |  |  | 4,385 |  |  | 128 |  |  | — |  |  | — |  |  | 35 |  |  | — |  |  | 147 |  |  | — |  |  | 6,886 |
Provision for credit loss expense |  | (137 | ) |  | 5,167 |  |  | (396 | ) |  | 67 |  |  | 205 |  |  | (20 | ) |  | 35 |  |  | 229 |  |  | — |  |  | 5,150 |
Initial allowance on loans purchased with credit deterioration |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Loans charged-off |  | (296 | ) |  | — |  |  | — |  |  | — |  |  | (237 | ) |  | — |  |  | (36 | ) |  | — |  |  | — |  |  | (569 | )
Recoveries collected |  | 12 |  |  | 3 |  |  | — |  |  | — |  |  | 112 |  |  | — |  |  | 1 |  |  | 1 |  |  | — |  |  | 129 |
Total ending allowance balance |  | $ | 8,814 |  |  | $ | 17,310 |  |  | $ | 6,485 |  |  | $ | 172 |  |  | $ | 455 |  |  | $ | 977 |  |  | $ | 124 |  |  | $ | 2,304 |  |  | $ | — |  |  | $ | 36,641 |
Schedule of Non-accrual and Past Due Loans | The following table presents the amortized cost basis of loans on non-accrual status and loans past due over 89 days still accruing as of March 31, 2020:
March 31, 2020 |  | Non-Accrual With No Allowance for Credit Loss |  | Non-Accrual |  | Loans Past Due Over 89 Days Still Accruing
Commercial and Industrial Loans |  | $ | 62 |  |  | $ | 7,370 |  |  | $ | 355 |
Commercial Real Estate Loans |  | 685 |  |  | 5,184 |  |  | — |
Agricultural Loans |  | 2,230 |  |  | 2,762 |  |  | — |
Leases |  | — |  |  | — |  |  | — |
Home Equity Loans |  | 241 |  |  | 300 |  |  | — |
Consumer Loans |  | 60 |  |  | 137 |  |  | — |
Credit Cards |  | 54 |  |  | 54 |  |  | — |
Residential Mortgage Loans |  | 2,194 |  |  | 2,292 |  |  | — |
Total |  | $ | 5,526 |  |  | $ | 18,099 |  |  | $ | 355 |
The following table presents the recorded investment in non-accrual loans and loans past due 90 days or more still on accrual by class of loans as of December 31, 2019:
|  |  |  | Loans Past Due 90 Days or More
|  | Non-Accrual |  | & Still Accruing
|  | 2019 |  | 2019
Commercial and Industrial Loans and Leases |  | $ | 4,940 |  |  | $ | 190 |
Commercial Real Estate Loans |  | 3,433 |  |  | — |
Agricultural Loans |  | 2,739 |  |  | — |
Home Equity Loans |  | 79 |  |  | — |
Consumer Loans |  | 115 |  |  | — |
Residential Mortgage Loans |  | 2,496 |  |  | — |
Total |  | $ | 13,802 |  |  | $ | 190 |
Loans Acquired With Deteriorated Credit Quality (Included in the Total Above) |  | $ | 5,393 |  |  | $ | — |
Loans Acquired in Current Year (Included in the Total Above) |  | $ | 2,058 |  |  | $ | — |
Schedule or Collateral-dependent Loans by Class | The following table presents the amortized cost basis of collateral-dependent loans by class of loans as of March 31, 2020:
March 31, 2020 |  | Real Estate |  | Equipment |  | Accounts Receivable |  | Other |  | Total
Commercial and Industrial Loans |  | $ | 5,357 |  |  | $ | 1,028 |  |  | $ | 790 |  |  | $ | 993 |  |  | $ | 8,168 |
Commercial Real Estate Loans |  | 9,924 |  |  | — |  |  | — |  |  | 1,860 |  |  | 11,784 |
Agricultural Loans |  | 3,414 |  |  | — |  |  | — |  |  | 4 |  |  | 3,418 |
Leases |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Home Equity Loans |  | 401 |  |  | — |  |  | — |  |  | — |  |  | 401 |
Consumer Loans |  | 113 |  |  | — |  |  | — |  |  | — |  |  | 113 |
Credit Cards |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Residential Mortgage Loans |  | 825 |  |  | — |  |  | — |  |  | — |  |  | 825 |
Total |  | $ | 20,034 |  |  | $ | 1,028 |  |  | $ | 790 |  |  | $ | 2,857 |  |  | $ | 24,709 |
Schedule of Aging of Past Due Loans | The following table presents the aging of the recorded investment in past due loans by class of loans as of December 31, 2019:
December 31, 2019 |  | Total |  | 30-59 Days Past Due |  | 60-89 Days Past Due |  | 90 Days or More Past Due |  | Total Past Due |  | Loans Not Past Due
Commercial and Industrial Loans and Leases |  | $ | 591,403 |  |  | $ | 4,689 |  |  | $ | 83 |  |  | $ | 799 |  |  | $ | 5,571 |  |  | $ | 585,832 |
Commercial Real Estate Loans |  | 1,499,864 |  |  | 209 |  |  | 431 |  |  | 2,106 |  |  | 2,746 |  |  | 1,497,118 |
Agricultural Loans |  | 390,871 |  |  | 499 |  |  | — |  |  | 329 |  |  | 828 |  |  | 390,043 |
Home Equity Loans |  | 226,775 |  |  | 1,121 |  |  | 253 |  |  | 80 |  |  | 1,454 |  |  | 225,321 |
Consumer Loans |  | 81,429 |  |  | 347 |  |  | 156 |  |  | 89 |  |  | 592 |  |  | 80,837 |
Residential Mortgage Loans |  | 305,560 |  |  | 5,014 |  |  | 1,461 |  |  | 2,308 |  |  | 8,783 |  |  | 296,777 |
Total (1) |  | $ | 3,095,902 |  |  | $ | 11,879 |  |  | $ | 2,384 |  |  | $ | 5,711 |  |  | $ | 19,974 |  |  | $ | 3,075,928 |
Loans Acquired With Deteriorated Credit Quality (Included in the Total Above) |  | $ | 12,798 |  |  | $ | 18 |  |  | $ | — |  |  | $ | 1,589 |  |  | $ | 1,607 |  |  | $ | 11,191 |
Loans Acquired in Current Year (Included in the Total Above) |  | $ | 321,464 |  |  | $ | 639 |  |  | $ | 1 |  |  | $ | 797 |  |  | $ | 1,437 |  |  | $ | 320,027 |
(1) Total recorded investment in loans includes $13,929 in accrued interest. The following table presents the aging of the amortized cost basis in past due loans by class of loans as of March 31, 2020:
March 31, 2020 |  | 30-59 Days Past Due |  | 60-89 Days Past Due |  | Greater Than 89 Days Past Due |  | Total Past Due |  | Loans Not Past Due |  | Total
Commercial and Industrial Loans |  | $ | 1,936 |  |  | $ | 319 |  |  | $ | 5,189 |  |  | $ | 7,444 |  |  | $ | 502,503 |  |  | $ | 509,947 |
Commercial Real Estate Loans |  | 8,238 |  |  | 733 |  |  | 1,552 |  |  | 10,523 |  |  | 1,478,830 |  |  | 1,489,353 |
Agricultural Loans |  | 1,052 |  |  | 3,078 |  |  | — |  |  | 4,130 |  |  | 362,156 |  |  | 366,286 |
Leases |  | — |  |  | — |  |  | — |  |  | — |  |  | 55,833 |  |  | 55,833 |
Home Equity Loans |  | 753 |  |  | 76 |  |  | 300 |  |  | 1,129 |  |  | 223,177 |  |  | 224,306 |
Consumer Loans |  | 501 |  |  | 51 |  |  | 137 |  |  | 689 |  |  | 67,396 |  |  | 68,085 |
Credit Cards |  | 221 |  |  | 21 |  |  | 54 |  |  | 296 |  |  | 10,760 |  |  | 11,056 |
Residential Mortgage Loans |  | 4,153 |  |  | 1,066 |  |  | 2,055 |  |  | 7,274 |  |  | 286,276 |  |  | 293,550 |
Total |  | $ | 16,854 |  |  | $ | 5,344 |  |  | $ | 9,287 |  |  | $ | 31,485 |  |  | $ | 2,986,931 |  |  | $ | 3,018,416 |
Schedule of Risk Category of Loans | The risk category of loans by class of loans at December 31, 2019 is as follows:
December 31, 2019 |  | Pass |  | Special Mention |  | Substandard |  | Doubtful |  | Total
Commercial and Industrial Loans and Leases |  | $ | 556,706 |  |  | $ | 19,671 |  |  | $ | 15,026 |  |  | $ | — |  |  | $ | 591,403 |
Commercial Real Estate Loans |  | 1,453,310 |  |  | 30,504 |  |  | 16,050 |  |  | — |  |  | 1,499,864 |
Agricultural Loans |  | 325,991 |  |  | 49,053 |  |  | 15,827 |  |  | — |  |  | 390,871 |
Total |  | $ | 2,336,007 |  |  | $ | 99,228 |  |  | $ | 46,903 |  |  | $ | — |  |  | $ | 2,482,138 |
Loans Acquired With Deteriorated Credit Quality (Included in the Total Above) |  | $ | 68 |  |  | $ | 613 |  |  | $ | 11,060 |  |  | $ | — |  |  | $ | 11,741 |
Loans Acquired in Current Year (Included in the Total Above) |  | $ | 254,629 |  |  | $ | 16,535 |  |  | $ | 12,769 |  |  | $ | — |  |  | $ | 283,933 |
Based on the most recent analysis performed, the risk category of loans by class of loans is as follows:
|  | Term Loans Amortized Cost Basis by Origination Year |  |  |  |
As of March 31, 2020 |  | 2020 |  | 2019 |  | 2018 |  | 2017 |  | 2016 |  | Prior |  | Revolving Loans Amortized Cost Basis |  | Total
Commercial and Industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 15,235 |  |  | $ | 112,334 |  |  | $ | 59,396 |  |  | $ | 45,247 |  |  | $ | 29,225 |  |  | $ | 63,965 |  |  | $ | 154,027 |  |  | $ | 479,429 |
Special Mention |  | 35 |  |  | 700 |  |  | 1,703 |  |  | 3,672 |  |  | 185 |  |  | 2,289 |  |  | 3,142 |  |  | 11,726 |
Substandard |  | 2,000 |  |  | — |  |  | 1,432 |  |  | 116 |  |  | 1,179 |  |  | 5,349 |  |  | 8,716 |  |  | 18,792 |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Commercial & Industrial Loans |  | $ | 17,270 |  |  | $ | 113,034 |  |  | $ | 62,531 |  |  | $ | 49,035 |  |  | $ | 30,589 |  |  | $ | 71,603 |  |  | $ | 165,885 |  |  | $ | 509,947 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 89,889 |  |  | $ | 241,662 |  |  | $ | 226,151 |  |  | $ | 240,513 |  |  | $ | 225,879 |  |  | $ | 381,780 |  |  | $ | 34,775 |  |  | $ | 1,440,649 |
Special Mention |  | 211 |  |  | 2,848 |  |  | 4,240 |  |  | 4,902 |  |  | 2,116 |  |  | 17,266 |  |  | 1,354 |  |  | 32,937 |
Substandard |  | — |  |  | 404 |  |  | 2,462 |  |  | 2,226 |  |  | 1,370 |  |  | 9,305 |  |  | — |  |  | 15,767 |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Commercial Real Estate Loans |  | $ | 90,100 |  |  | $ | 244,914 |  |  | $ | 232,853 |  |  | $ | 247,641 |  |  | $ | 229,365 |  |  | $ | 408,351 |  |  | $ | 36,129 |  |  | $ | 1,489,353 |
Agricultural: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 12,719 |  |  | $ | 33,293 |  |  | $ | 37,849 |  |  | $ | 40,857 |  |  | $ | 26,743 |  |  | $ | 79,061 |  |  | $ | 72,422 |  |  | $ | 302,944 |
Special Mention |  | 89 |  |  | 6,640 |  |  | 2,105 |  |  | 6,742 |  |  | 1,743 |  |  | 19,827 |  |  | 12,779 |  |  | 49,925 |
Substandard |  | — |  |  | 241 |  |  | 393 |  |  | 1,345 |  |  | 4,716 |  |  | 6,722 |  |  | — |  |  | 13,417 |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Agricultural Loans |  | $ | 12,808 |  |  | $ | 40,174 |  |  | $ | 40,347 |  |  | $ | 48,944 |  |  | $ | 33,202 |  |  | $ | 105,610 |  |  | $ | 85,201 |  |  | $ | 366,286 |
Leases: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 4,116 |  |  | $ | 22,351 |  |  | $ | 11,993 |  |  | $ | 8,044 |  |  | $ | 3,706 |  |  | $ | 5,623 |  |  | $ | — |  |  | $ | 55,833 |
Special Mention |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Substandard |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Leases |  | $ | 4,116 |  |  | $ | 22,351 |  |  | $ | 11,993 |  |  | $ | 8,044 |  |  | $ | 3,706 |  |  | $ | 5,623 |  |  | $ | — |  |  | $ | 55,833 |
Schedule of Residential, Home Equity and Consumer Loans Based on Payment Activity | The following table presents the amortized cost in residential, home equity and consumer loans based on payment activity.
|  | Term Loans Amortized Cost Basis by Origination Year |  |  |  |
As of March 31, 2020 |  | 2020 |  | 2019 |  | 2018 |  | 2017 |  | 2016 |  | Prior |  | Revolving Loans Amortized Cost Basis |  | Total
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 8,188 |  |  | $ | 34,295 |  |  | $ | 13,090 |  |  | $ | 4,485 |  |  | $ | 2,128 |  |  | $ | 3,329 |  |  | $ | 2,433 |  |  | $ | 67,948 |
Nonperforming |  | — |  |  | 24 |  |  | 13 |  |  | — |  |  | 3 |  |  | 66 |  |  | 31 |  |  | 137 |
Total Consumer Loans |  | $ | 8,188 |  |  | $ | 34,319 |  |  | $ | 13,103 |  |  | $ | 4,485 |  |  | $ | 2,131 |  |  | $ | 3,395 |  |  | $ | 2,464 |  |  | $ | 68,085 |
Home Equity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | — |  |  | $ | — |  |  | $ | 34 |  |  | $ | 111 |  |  | $ | 71 |  |  | $ | 353 |  |  | $ | 223,437 |  |  | $ | 224,006 |
Nonperforming |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 300 |  |  | 300 |
Total Home Equity Loans |  | $ | — |  |  | $ | — |  |  | $ | 34 |  |  | $ | 111 |  |  | $ | 71 |  |  | $ | 353 |  |  | $ | 223,737 |  |  | $ | 224,306 |
Residential Mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 6,839 |  |  | $ | 31,939 |  |  | $ | 44,932 |  |  | $ | 41,010 |  |  | $ | 36,277 |  |  | $ | 130,261 |  |  | $ | — |  |  | $ | 291,258 |
Nonperforming |  | — |  |  | — |  |  | — |  |  | 72 |  |  | 215 |  |  | 2,005 |  |  | — |  |  | 2,292 |
Total Residential Mortgage Loans |  | $ | 6,839 |  |  | $ | 31,939 |  |  | $ | 44,932 |  |  | $ | 41,082 |  |  | $ | 36,492 |  |  | $ | 132,266 |  |  | $ | — |  |  | $ | 293,550 |
The following table presents the recorded investment in home equity, consumer and residential mortgage loans based on payment activity as of December 31, 2019:
December 31, 2019 |  | Home Equity Loans |  | Consumer Loans |  | Residential Mortgage Loans
Performing |  | $ | 226,695 |  |  | $ | 81,314 |  |  | $ | 303,065 |
Nonperforming |  | 80 |  |  | 115 |  |  | 2,495 |
Total |  | $ | 226,775 |  |  | $ | 81,429 |  |  | $ | 305,560 |
Schedule of Credit Card Loans Based on Payment Activity | The following table presents the amortized cost based on payment activity:
As of March 31, 2020 |  | Credit Card
Credit Card |  |
Performing |  | $ | 11,002 |
Nonperforming |  | 54 |
Total |  | $ | 11,056 |
Schedule of Loans Purchased and/or Sold During the Year | The following table presents loans purchased and/or sold during the year by portfolio segment:
March 31, 2020 |  | Commercial and Industrial Loans |  | Commercial Real Estate Loans |  | Agricultural Loans |  | Leases |  | Consumer Loans |  | Home Equity Loans |  | Credit Cards |  | Residential Mortgage Loans |  | Total
Purchases |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Sales |  | — |  |  | 252 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 252 |
The following table presents financing receivables purchased and/or sold during the year by portfolio segment:
December 31, 2019 |  | Commercial and Industrial Loans and Leases |  | Commercial Real Estate Loans |  | Total
Purchases |  | $ | 2,051 |  |  | $ | — |  |  | $ | 2,051 |
Sales |  | — |  |  | — |  |  | — |
Schedule of Allowance For Loan Losses and Recorded Investment in Loans by Class | The following table presents the balance in the allowance for loan losses and the recorded investment in loans by portfolio class and based on impairment method as of December 31, 2019:
December 31, 2019 |  | Total |  | Commercial and Industrial Loans and Leases |  | Commercial Real Estate Loans |  | Agricultural Loans |  | Home Equity Loans |  | Consumer Loans |  | Residential Mortgage Loans |  | Unallocated
Allowance for Loan Losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending Allowance Balance Attributable to Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually Evaluated for Impairment |  | $ | 2,971 |  |  | $ | 2,412 |  |  | $ | 559 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Collectively Evaluated for Impairment |  | 12,902 |  |  | 2,387 |  |  | 3,733 |  |  | 5,315 |  |  | 200 |  |  | 434 |  |  | 328 |  |  | 505 |
Acquired with Deteriorated Credit Quality |  | 405 |  |  | — |  |  | 400 |  |  | — |  |  | — |  |  | — |  |  | 5 |  |  | — |
Total Ending Allowance Balance |  | $ | 16,278 |  |  | $ | 4,799 |  |  | $ | 4,692 |  |  | $ | 5,315 |  |  | $ | 200 |  |  | $ | 434 |  |  | $ | 333 |  |  | $ | 505 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans Individually Evaluated for Impairment |  | $ | 6,269 |  |  | $ | 4,707 |  |  | $ | 1,562 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | n/m(2) |
Loans Collectively Evaluated for Impairment |  | 3,076,835 |  |  | 585,328 |  |  | 1,491,090 |  |  | 387,710 |  |  | 226,406 |  |  | 81,429 |  |  | 304,872 |  |  | n/m(2) |
Loans Acquired with Deteriorated Credit Quality |  | 12,798 |  |  | 1,368 |  |  | 7,212 |  |  | 3,161 |  |  | 369 |  |  | — |  |  | 688 |  |  | n/m(2) |
Total Ending Loans Balance (1) |  | $ | 3,095,902 |  |  | $ | 591,403 |  |  | $ | 1,499,864 |  |  | $ | 390,871 |  |  | $ | 226,775 |  |  | $ | 81,429 |  |  | $ | 305,560 |  |  | n/m(2) |
(1) Total recorded investment in loans includes $13,929 in accrued interest. (2)n/m = not meaningful
Schedule of Loans Individually Evaluated for Impairment by Class | The following table presents loans individually evaluated for impairment by class of loans as of December 31, 2019:
December 31, 2019 |  | Unpaid Principal Balance(1) |  | Recorded Investment |  | Allowance for Loan Losses Allocated
With No Related Allowance Recorded: |  |  |  |  |  |  |  |  |
Commercial and Industrial Loans and Leases |  | $ | 3,638 |  |  | $ | 524 |  |  | $ | — |
Commercial Real Estate Loans |  | 4,738 |  |  | 2,058 |  |  | — |
Agricultural Loans |  | 3,294 |  |  | 2,738 |  |  | — |
Subtotal |  | 11,670 |  |  | 5,320 |  |  | — |
With An Allowance Recorded: |  |  |  |  |  |  |  |  |
Commercial and Industrial Loans and Leases |  | 5,042 |  |  | 4,521 |  |  | 2,412 |
Commercial Real Estate Loans |  | 2,187 |  |  | 1,865 |  |  | 959 |
Agricultural Loans |  | — |  |  | — |  |  | — |
Subtotal |  | 7,229 |  |  | 6,386 |  |  | 3,371 |
Total |  | $ | 18,899 |  |  | $ | 11,706 |  |  | $ | 3,371 |
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above) |  | $ | 9,994 |  |  | $ | 4,624 |  |  | $ | — |
Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above) |  | $ | 1,134 |  |  | $ | 813 |  |  | $ | 400 |
(1) Unpaid Principal Balance is the remaining contractual payments gross of partial charge-offs and discounts. The following table presents the average balance and related interest income of loans individually evaluated for impairment by class of loans for the three month period ended March 31, 2019:
March 31, 2019 |  | Average Recorded Investment |  | Interest Income Recognized |  | Cash Basis Recognized
With No Related Allowance Recorded: |  |  |  |  |  |  |  |  |
Commercial and Industrial Loans and Leases |  | $ | 438 |  |  | $ | 2 |  |  | $ | 2 |
Commercial Real Estate Loans |  | 3,601 |  |  | 19 |  |  | 9 |
Agricultural Loans |  | 1,405 |  |  | — |  |  | — |
Subtotal |  | 5,444 |  |  | 21 |  |  | 11 |
With An Allowance Recorded: |  |  |  |  |  |  |  |  |
Commercial and Industrial Loans and Leases |  | 2,286 |  |  | — |  |  | — |
Commercial Real Estate Loans |  | 4,691 |  |  | — |  |  | — |
Agricultural Loans |  | — |  |  | — |  |  | — |
Subtotal |  | 6,977 |  |  | — |  |  | — |
Total |  | $ | 12,421 |  |  | $ | 21 |  |  | $ | 11 |
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above) |  | $ | 3,547 |  |  | $ | 8 |  |  | $ | — |
Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above) |  | $ | 762 |  |  | $ | — |  |  | $ | — |

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