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Recent Accounting Pronouncements (Tables) | 9 Months Ended
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Sep. 30, 2020
Accounting Policies [Abstract] |
Schedule of Impact of ASC 326 as of January 1, 2020 | The following table illustrates the impact of the segment expansion as of January 1, 2020.
(dollars in thousands) |  | December 31, 2019 Statement Balance |  | Segment Portfolio Reclassifications |  | December 31, 2019 After Reclassification
Loans: |  |  |  |  |  |
| Commercial and Industrial Loans |  | $ | 589,758 |  |  | $ | (57,257) |  |  | $ | 532,501 |
| Commercial Real Estate Loans |  | 1,495,862 |  |  | N/A |  | 1,495,862 |
| Agricultural Loans |  | 384,526 |  |  | N/A |  | 384,526 |
| Leases |  | N/A |  | 57,257 |  |  | 57,257 |
| Home Equity Loans |  | 225,755 |  |  | N/A |  | 225,755 |
| Consumer Loans |  | 81,217 |  |  | (11,953) |  |  | 69,264 |
| Credit Cards |  | N/A |  | 11,953 |  |  | 11,953 |
| Residential Mortgage Loans |  | 304,855 |  |  | N/A |  | 304,855 |
| Total Loans |  | $ | 3,081,973 |  |  | $ | — |  |  | $ | 3,081,973 |
The following table illustrates the impact of ASC 326:
(dollars in thousands) |  | December 31, 2019 After Reclassification |  | Impact of ASC 326 Adoption |  | January 1, 2020 Post-ASC 326 Adoption
Assets: |  |  |  |  |  |
Loans: |  |  |  |  |  |
Commercial and Industrial Loans |  | $ | 532,501 |  |  | $ | 2,191 |  |  | $ | 534,692 |
Commercial Real Estate Loans |  | 1,495,862 |  |  | 4,385 |  |  | 1,500,247 |
Agricultural Loans |  | 384,526 |  |  | 128 |  |  | 384,654 |
Leases |  | 57,257 |  |  | — |  |  | 57,257 |
Home Equity Loans |  | 225,755 |  |  | 35 |  |  | 225,790 |
Consumer Loans |  | 69,264 |  |  | — |  |  | 69,264 |
Credit Cards |  | 11,953 |  |  | — |  |  | 11,953 |
Residential Mortgage Loans |  | 304,855 |  |  | 147 |  |  | 305,002 |
Allowance for Credit Losses on Loans |  | (16,278) |  |  | (15,653) |  |  | (31,931) |
Liabilities: |  |  |  |  |  |
Allowance for Credit Losses on Unfunded Loan Commitments |  | $ | — |  |  | $ | (173) |  |  | $ | (173) |

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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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