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Loans (Tables) | 9 Months Ended
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Sep. 30, 2021
Receivables [Abstract] |
Schedule of Loans Classifications | Loans were comprised of the following classifications:
|  | September 30, 2021 |  | December 31, 2020
Commercial: |  |  |  |
Commercial and Industrial Loans |  | $ | 510,583 |  |  | $ | 638,773 |
Commercial Real Estate Loans |  | 1,528,493 |  |  | 1,467,397 |
Agricultural Loans |  | 349,321 |  |  | 376,186 |
Leases |  | 56,186 |  |  | 55,664 |
Retail: |  |  |  |
Home Equity Loans |  | 217,994 |  |  | 219,348 |
Consumer Loans |  | 67,150 |  |  | 66,717 |
Credit Cards |  | 13,856 |  |  | 11,637 |
Residential Mortgage Loans |  | 269,406 |  |  | 256,276 |
Subtotal |  | 3,012,989 |  |  | 3,091,998 |
Less: Unearned Income |  | (3,729) |  |  | (3,926) |
Allowance for Credit Losses |  | (37,798) |  |  | (46,859) |
Loans, net |  | $ | 2,971,462 |  |  | $ | 3,041,213 |
Schedule of Allowance for Credit Losses for Loans | The following tables present the activity in the allowance for credit losses by portfolio segment for the three months ended September 30, 2021 and 2020:
September 30, 2021 |  | 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 |  | $ | 6,080 |  |  | $ | 24,220 |  |  | $ | 5,847 |  |  | $ | 204 |  |  | $ | 460 |  |  | $ | 908 |  |  | $ | 181 |  |  | $ | 2,095 |  |  | $ | — |  |  | $ | 39,995 |
Provision (Benefit) for credit loss expense |  | 1,965 |  |  | (2,833) |  |  | (1,152) |  |  | (1) |  |  | 167 |  |  | 124 |  |  | 19 |  |  | (289) |  |  | — |  |  | (2,000) |
Loans charged-off |  | — |  |  | — |  |  | — |  |  | — |  |  | (204) |  |  | (15) |  |  | (16) |  |  | (44) |  |  | — |  |  | (279) |
Recoveries collected |  | 9 |  |  | 5 |  |  | — |  |  | — |  |  | 60 |  |  | — |  |  | 8 |  |  | — |  |  | — |  |  | 82 |
Total ending allowance balance |  | $ | 8,054 |  |  | $ | 21,392 |  |  | $ | 4,695 |  |  | $ | 203 |  |  | $ | 483 |  |  | $ | 1,017 |  |  | $ | 192 |  |  | $ | 1,762 |  |  | $ | — |  |  | $ | 37,798 |
September 30, 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 |  | $ | 8,787 |  |  | $ | 22,369 |  |  | $ | 7,030 |  |  | $ | 202 |  |  | $ | 496 |  |  | $ | 1,062 |  |  | $ | 125 |  |  | $ | 2,360 |  |  | $ | — |  |  | $ | 42,431 |
Provision (Benefit) for credit loss expense |  | (1,017) |  |  | 5,931 |  |  | (315) |  |  | 4 |  |  | 70 |  |  | — |  |  | 39 |  |  | (212) |  |  | — |  |  | 4,500 |
Loans charged-off |  | (73) |  |  | (9) |  |  | — |  |  | — |  |  | (138) |  |  | (67) |  |  | (27) |  |  | (8) |  |  | — |  |  | (322) |
Recoveries collected |  | 3 |  |  | 91 |  |  | — |  |  | — |  |  | 64 |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | 159 |
Total ending allowance balance |  | $ | 7,700 |  |  | $ | 28,382 |  |  | $ | 6,715 |  |  | $ | 206 |  |  | $ | 492 |  |  | $ | 995 |  |  | $ | 137 |  |  | $ | 2,141 |  |  | $ | — |  |  | $ | 46,768 |
The following tables present the activity in the allowance for credit losses by portfolio segment for the nine months ended September 30, 2021 and 2020:
September 30, 2021 |  | 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 |  | $ | 6,445 |  |  | $ | 29,878 |  |  | $ | 6,756 |  |  | $ | 200 |  |  | $ | 490 |  |  | $ | 996 |  |  | $ | 150 |  |  | $ | 1,944 |  |  | $ | — |  |  | $ | 46,859 |
Provision (Benefit) for credit loss expense |  | 1,747 |  |  | (8,502) |  |  | (2,061) |  |  | 3 |  |  | 234 |  |  | 30 |  |  | 186 |  |  | (137) |  |  | — |  |  | (8,500) |
Loans charged-off |  | (190) |  |  | (10) |  |  | — |  |  | — |  |  | (472) |  |  | (15) |  |  | (158) |  |  | (47) |  |  | — |  |  | (892) |
Recoveries collected |  | 52 |  |  | 26 |  |  | — |  |  | — |  |  | 231 |  |  | 6 |  |  | 14 |  |  | 2 |  |  | — |  |  | 331 |
Total ending allowance balance |  | $ | 8,054 |  |  | $ | 21,392 |  |  | $ | 4,695 |  |  | $ | 203 |  |  | $ | 483 |  |  | $ | 1,017 |  |  | $ | 192 |  |  | $ | 1,762 |  |  | $ | — |  |  | $ | 37,798 |
September 30, 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 (Benefit) for credit loss expense |  | (1,182) |  |  | 16,145 |  |  | (166) |  |  | 101 |  |  | 385 |  |  | 65 |  |  | 98 |  |  | 104 |  |  | — |  |  | 15,550 |
Initial allowance on loans purchased with credit deterioration |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Loans charged-off |  | (369) |  |  | (9) |  |  | — |  |  | — |  |  | (520) |  |  | (67) |  |  | (86) |  |  | (39) |  |  | — |  |  | (1,090) |
Recoveries collected |  | 16 |  |  | 106 |  |  | — |  |  | — |  |  | 252 |  |  | — |  |  | 1 |  |  | 2 |  |  | — |  |  | 377 |
Total ending allowance balance |  | $ | 7,700 |  |  | $ | 28,382 |  |  | $ | 6,715 |  |  | $ | 206 |  |  | $ | 492 |  |  | $ | 995 |  |  | $ | 137 |  |  | $ | 2,141 |  |  | $ | — |  |  | $ | 46,768 |
Schedule of Non-accrual and Past Due Loans | The following tables present the amortized cost in non-accrual loans and loans past due over 89 days still accruing by class of loans as of September 30, 2021 and December 31, 2020:
September 30, 2021 |  | Non-Accrual With No Allowance for Credit Loss (1) |  | Total Non-Accrual |  | Loans Past Due Over 89 Days Still Accruing
Commercial and Industrial Loans |  | $ | 4,283 |  |  | $ | 13,852 |  |  | $ | — |
Commercial Real Estate Loans |  | 50 |  |  | 2,766 |  |  | — |
Agricultural Loans |  | 1,073 |  |  | 1,174 |  |  | — |
Leases |  | — |  |  | — |  |  | — |
Home Equity Loans |  | 22 |  |  | 22 |  |  | — |
Consumer Loans |  | 16 |  |  | 16 |  |  | — |
Credit Cards |  | 62 |  |  | 62 |  |  | — |
Residential Mortgage Loans |  | 542 |  |  | 542 |  |  | — |
Total |  | $ | 6,048 |  |  | $ | 18,434 |  |  | $ | — |
(1) Non-accrual loans with no allowance for credit loss and are also included in Total Non-Accrual loans of $18,434.
December 31, 2020 |  | Non-Accrual With No Allowance for Credit Loss (1) |  | Total Non-Accrual |  | Loans Past Due Over 89 Days Still Accruing
Commercial and Industrial Loans |  | $ | 4,571 |  |  | $ | 8,133 |  |  | $ | — |
Commercial Real Estate Loans |  | 3,152 |  |  | 10,188 |  |  | — |
Agricultural Loans |  | 1,291 |  |  | 1,915 |  |  | — |
Leases |  | — |  |  | — |  |  | — |
Home Equity Loans |  | 271 |  |  | 271 |  |  | — |
Consumer Loans |  | 77 |  |  | 84 |  |  | — |
Credit Cards |  | 86 |  |  | 86 |  |  | — |
Residential Mortgage Loans |  | 671 |  |  | 830 |  |  | — |
Total |  | $ | 10,119 |  |  | $ | 21,507 |  |  | $ | — |
(1) Includes non-accrual loans with no allowance for credit loss and are also included in Total Non-Accrual loans of $21,507.
Schedule or Collateral-dependent Loans by Class | The following tables present the amortized cost basis of collateral-dependent loans by class of loans as of September 30, 2021 and December 31, 2020:
September 30, 2021 |  | Real Estate |  | Equipment |  | Accounts Receivable |  | Other |  | Total
Commercial and Industrial Loans |  | $ | 2,618 |  |  | $ | 2,487 |  |  | $ | 579 |  |  | $ | 8,719 |  |  | $ | 14,403 |
Commercial Real Estate Loans |  | 5,170 |  |  | — |  |  | — |  |  | 25 |  |  | 5,195 |
Agricultural Loans |  | 1,560 |  |  | — |  |  | — |  |  | — |  |  | 1,560 |
Leases |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Home Equity Loans |  | 412 |  |  | — |  |  | — |  |  | — |  |  | 412 |
Consumer Loans |  | 5 |  |  | — |  |  | — |  |  | — |  |  | 5 |
Credit Cards |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Residential Mortgage Loans |  | 664 |  |  | — |  |  | — |  |  | — |  |  | 664 |
Total |  | $ | 10,429 |  |  | $ | 2,487 |  |  | $ | 579 |  |  | $ | 8,744 |  |  | $ | 22,239 |
December 31, 2020 |  | Real Estate |  | Equipment |  | Accounts Receivable |  | Other |  | Total
Commercial and Industrial Loans |  | $ | 4,943 |  |  | $ | 3,014 |  |  | $ | 669 |  |  | $ | 154 |  |  | $ | 8,780 |
Commercial Real Estate Loans |  | 11,877 |  |  | — |  |  | — |  |  | 1,530 |  |  | 13,407 |
Agricultural Loans |  | 3,064 |  |  | — |  |  | — |  |  | — |  |  | 3,064 |
Leases |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Home Equity Loans |  | 416 |  |  | — |  |  | — |  |  | — |  |  | 416 |
Consumer Loans |  | 4 |  |  | 4 |  |  | — |  |  | 3 |  |  | 11 |
Credit Cards |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Residential Mortgage Loans |  | 817 |  |  | — |  |  | — |  |  | — |  |  | 817 |
Total |  | $ | 21,121 |  |  | $ | 3,018 |  |  | $ | 669 |  |  | $ | 1,687 |  |  | $ | 26,495 |
Schedule of Aging of Past Due Loans | The following tables present the aging of the amortized cost basis in past due loans by class of loans as of September 30, 2021 and December 31, 2020:
September 30, 2021 |  | 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 |  | $ | 98 |  |  | $ | — |  |  | $ | 438 |  |  | $ | 536 |  |  | $ | 510,047 |  |  | $ | 510,583 |
Commercial Real Estate Loans |  | — |  |  | 6 |  |  | 1,232 |  |  | 1,238 |  |  | 1,527,255 |  |  | 1,528,493 |
Agricultural Loans |  | — |  |  | — |  |  | — |  |  | — |  |  | 349,321 |  |  | 349,321 |
Leases |  | — |  |  | — |  |  | — |  |  | — |  |  | 56,186 |  |  | 56,186 |
Home Equity Loans |  | 222 |  |  | 111 |  |  | 23 |  |  | 356 |  |  | 217,638 |  |  | 217,994 |
Consumer Loans |  | 136 |  |  | 32 |  |  | — |  |  | 168 |  |  | 66,982 |  |  | 67,150 |
Credit Cards |  | 31 |  |  | 15 |  |  | 62 |  |  | 108 |  |  | 13,748 |  |  | 13,856 |
Residential Mortgage Loans |  | 2,619 |  |  | 504 |  |  | 327 |  |  | 3,450 |  |  | 265,956 |  |  | 269,406 |
Total |  | $ | 3,106 |  |  | $ | 668 |  |  | $ | 2,082 |  |  | $ | 5,856 |  |  | $ | 3,007,133 |  |  | $ | 3,012,989 |
December 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 |  | $ | 477 |  |  | $ | 909 |  |  | $ | 2,441 |  |  | $ | 3,827 |  |  | $ | 634,946 |  |  | $ | 638,773 |
Commercial Real Estate Loans |  | 5 |  |  | 4,877 |  |  | 3,682 |  |  | 8,564 |  |  | 1,458,833 |  |  | 1,467,397 |
Agricultural Loans |  | — |  |  | — |  |  | 651 |  |  | 651 |  |  | 375,535 |  |  | 376,186 |
Leases |  | — |  |  | — |  |  | — |  |  | — |  |  | 55,664 |  |  | 55,664 |
Home Equity Loans |  | 672 |  |  | 5 |  |  | 271 |  |  | 948 |  |  | 218,400 |  |  | 219,348 |
Consumer Loans |  | 233 |  |  | 84 |  |  | 65 |  |  | 382 |  |  | 66,335 |  |  | 66,717 |
Credit Cards |  | 95 |  |  | 80 |  |  | 86 |  |  | 261 |  |  | 11,376 |  |  | 11,637 |
Residential Mortgage Loans |  | 3,737 |  |  | 1,590 |  |  | 529 |  |  | 5,856 |  |  | 250,420 |  |  | 256,276 |
Total |  | $ | 5,219 |  |  | $ | 7,545 |  |  | $ | 7,725 |  |  | $ | 20,489 |  |  | $ | 3,071,509 |  |  | $ | 3,091,998 |
Schedule of Risk Category of Loans | Based on the analysis performed at September 30, 2021 and December 31, 2020, the risk category of loans by class of loans is as follows:
|  | Term Loans Amortized Cost Basis by Origination Year |  |  |  |
As of September 30, 2021 |  | 2021 |  | 2020 |  | 2019 |  | 2018 |  | 2017 |  | Prior |  | Revolving Loans Amortized Cost Basis |  | Total
Commercial and Industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 149,411 |  |  | $ | 64,297 |  |  | $ | 67,633 |  |  | $ | 32,264 |  |  | $ | 18,335 |  |  | $ | 51,778 |  |  | $ | 101,684 |  |  | $ | 485,402 |
Special Mention |  | 616 |  |  | 25 |  |  | 246 |  |  | 806 |  |  | 1,236 |  |  | 1,844 |  |  | 2,750 |  |  | 7,523 |
Substandard |  | 600 |  |  | 543 |  |  | 455 |  |  | 1,583 |  |  | 1,401 |  |  | 3,099 |  |  | 9,977 |  |  | 17,658 |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Commercial & Industrial Loans |  | $ | 150,627 |  |  | $ | 64,865 |  |  | $ | 68,334 |  |  | $ | 34,653 |  |  | $ | 20,972 |  |  | $ | 56,721 |  |  | $ | 114,411 |  |  | $ | 510,583 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 328,394 |  |  | $ | 271,691 |  |  | $ | 179,773 |  |  | $ | 146,504 |  |  | $ | 147,663 |  |  | $ | 361,853 |  |  | $ | 18,524 |  |  | $ | 1,454,402 |
Special Mention |  | 2,440 |  |  | 42 |  |  | 755 |  |  | 14,876 |  |  | 22,585 |  |  | 16,149 |  |  | — |  |  | 56,847 |
Substandard |  | 74 |  |  | — |  |  | 7,688 |  |  | 1,568 |  |  | — |  |  | 7,814 |  |  | 100 |  |  | 17,244 |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Commercial Real Estate Loans |  | $ | 330,908 |  |  | $ | 271,733 |  |  | $ | 188,216 |  |  | $ | 162,948 |  |  | $ | 170,248 |  |  | $ | 385,816 |  |  | $ | 18,624 |  |  | $ | 1,528,493 |
Agricultural: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 36,115 |  |  | $ | 46,365 |  |  | $ | 24,474 |  |  | $ | 25,349 |  |  | $ | 25,461 |  |  | $ | 73,419 |  |  | $ | 70,038 |  |  | $ | 301,221 |
Special Mention |  | 1,654 |  |  | 5,666 |  |  | 4,292 |  |  | 3,146 |  |  | 6,473 |  |  | 7,512 |  |  | 8,249 |  |  | 36,992 |
Substandard |  | — |  |  | — |  |  | 66 |  |  | 385 |  |  | 1,080 |  |  | 9,347 |  |  | 230 |  |  | 11,108 |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Agricultural Loans |  | $ | 37,769 |  |  | $ | 52,031 |  |  | $ | 28,832 |  |  | $ | 28,880 |  |  | $ | 33,014 |  |  | $ | 90,278 |  |  | $ | 78,517 |  |  | $ | 349,321 |
Leases: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 15,307 |  |  | $ | 13,689 |  |  | $ | 14,794 |  |  | $ | 6,774 |  |  | $ | 3,274 |  |  | $ | 2,348 |  |  | $ | — |  |  | $ | 56,186 |
Special Mention |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Substandard |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Leases |  | $ | 15,307 |  |  | $ | 13,689 |  |  | $ | 14,794 |  |  | $ | 6,774 |  |  | $ | 3,274 |  |  | $ | 2,348 |  |  | $ | — |  |  | $ | 56,186 |
|  | Term Loans Amortized Cost Basis by Origination Year |  |  |  |
As of December 31, 2020 |  | 2020 |  | 2019 |  | 2018 |  | 2017 |  | 2016 |  | Prior |  | Revolving Loans Amortized Cost Basis |  | Total
Commercial and Industrial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 260,027 |  |  | $ | 88,273 |  |  | $ | 46,681 |  |  | $ | 31,612 |  |  | $ | 21,025 |  |  | $ | 48,508 |  |  | $ | 109,228 |  |  | $ | 605,354 |
Special Mention |  | 618 |  |  | 1,102 |  |  | 2,756 |  |  | 1,739 |  |  | 206 |  |  | 1,972 |  |  | 9,948 |  |  | 18,341 |
Substandard |  | 143 |  |  | 164 |  |  | 1,283 |  |  | 1,530 |  |  | 607 |  |  | 5,416 |  |  | 5,935 |  |  | 15,078 |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Commercial & Industrial Loans |  | $ | 260,788 |  |  | $ | 89,539 |  |  | $ | 50,720 |  |  | $ | 34,881 |  |  | $ | 21,838 |  |  | $ | 55,896 |  |  | $ | 125,111 |  |  | $ | 638,773 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 296,265 |  |  | $ | 215,226 |  |  | $ | 179,129 |  |  | $ | 183,703 |  |  | $ | 171,016 |  |  | $ | 295,641 |  |  | $ | 29,634 |  |  | $ | 1,370,614 |
Special Mention |  | 883 |  |  | 9,361 |  |  | 15,232 |  |  | 23,489 |  |  | 7,578 |  |  | 20,294 |  |  | 147 |  |  | 76,984 |
Substandard |  | — |  |  | 1,131 |  |  | 1,735 |  |  | 1,692 |  |  | 4,292 |  |  | 10,849 |  |  | 100 |  |  | 19,799 |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Commercial Real Estate Loans |  | $ | 297,148 |  |  | $ | 225,718 |  |  | $ | 196,096 |  |  | $ | 208,884 |  |  | $ | 182,886 |  |  | $ | 326,784 |  |  | $ | 29,881 |  |  | $ | 1,467,397 |
Agricultural: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 49,242 |  |  | $ | 25,449 |  |  | $ | 31,285 |  |  | $ | 32,368 |  |  | $ | 22,702 |  |  | $ | 64,890 |  |  | $ | 75,871 |  |  | $ | 301,807 |
Special Mention |  | 11,503 |  |  | 9,911 |  |  | 3,111 |  |  | 8,767 |  |  | 2,707 |  |  | 10,125 |  |  | 16,318 |  |  | 62,442 |
Substandard |  | 578 |  |  | 73 |  |  | 394 |  |  | 1,228 |  |  | 4,466 |  |  | 5,198 |  |  | — |  |  | 11,937 |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Agricultural Loans |  | $ | 61,323 |  |  | $ | 35,433 |  |  | $ | 34,790 |  |  | $ | 42,363 |  |  | $ | 29,875 |  |  | $ | 80,213 |  |  | $ | 92,189 |  |  | $ | 376,186 |
Leases: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 18,258 |  |  | $ | 17,517 |  |  | $ | 9,176 |  |  | $ | 5,415 |  |  | $ | 1,605 |  |  | $ | 3,693 |  |  | $ | — |  |  | $ | 55,664 |
Special Mention |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Substandard |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Leases |  | $ | 18,258 |  |  | $ | 17,517 |  |  | $ | 9,176 |  |  | $ | 5,415 |  |  | $ | 1,605 |  |  | $ | 3,693 |  |  | $ | — |  |  | $ | 55,664 |
Schedule of Residential, Home Equity and Consumer Loans Based on Payment Activity | The following tables present the amortized cost in residential, home equity and consumer loans based on payment activity.
|  | Term Loans Amortized Cost Basis by Origination Year |  |  |  |
As of September 30, 2021 |  | 2021 |  | 2020 |  | 2019 |  | 2018 |  | 2017 |  | Prior |  | Revolving Loans Amortized Cost Basis |  | Total
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 31,330 |  |  | $ | 19,007 |  |  | $ | 5,614 |  |  | $ | 5,201 |  |  | $ | 880 |  |  | $ | 1,944 |  |  | $ | 3,158 |  |  | $ | 67,134 |
Nonperforming |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 16 |  |  | — |  |  | 16 |
Total Consumer Loans |  | $ | 31,330 |  |  | $ | 19,007 |  |  | $ | 5,614 |  |  | $ | 5,201 |  |  | $ | 880 |  |  | $ | 1,960 |  |  | $ | 3,158 |  |  | $ | 67,150 |
Home Equity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | — |  |  | $ | 28 |  |  | $ | — |  |  | $ | 21 |  |  | $ | 45 |  |  | $ | 920 |  |  | $ | 216,957 |  |  | $ | 217,971 |
Nonperforming |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1 |  |  | 22 |  |  | 23 |
Total Home Equity Loans |  | $ | — |  |  | $ | 28 |  |  | $ | — |  |  | $ | 21 |  |  | $ | 45 |  |  | $ | 921 |  |  | $ | 216,979 |  |  | $ | 217,994 |
Residential Mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 76,533 |  |  | $ | 41,468 |  |  | $ | 15,892 |  |  | $ | 18,773 |  |  | $ | 21,480 |  |  | $ | 94,721 |  |  | $ | — |  |  | $ | 268,867 |
Nonperforming |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 539 |  |  | — |  |  | 539 |
Total Residential Mortgage Loans |  | $ | 76,533 |  |  | $ | 41,468 |  |  | $ | 15,892 |  |  | $ | 18,773 |  |  | $ | 21,480 |  |  | $ | 95,260 |  |  | $ | — |  |  | $ | 269,406 |
|  | Term Loans Amortized Cost Basis by Origination Year |  |  |  |
As of December 31, 2020 |  | 2020 |  | 2019 |  | 2018 |  | 2017 |  | 2016 |  | Prior |  | Revolving Loans Amortized Cost Basis |  | Total
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 33,857 |  |  | $ | 16,486 |  |  | $ | 8,456 |  |  | $ | 2,115 |  |  | $ | 910 |  |  | $ | 2,245 |  |  | $ | 2,563 |  |  | $ | 66,632 |
Nonperforming |  | — |  |  | — |  |  | 11 |  |  | 2 |  |  | 14 |  |  | 23 |  |  | 35 |  |  | 85 |
Total Consumer Loans |  | $ | 33,857 |  |  | $ | 16,486 |  |  | $ | 8,467 |  |  | $ | 2,117 |  |  | $ | 924 |  |  | $ | 2,268 |  |  | $ | 2,598 |  |  | $ | 66,717 |
Home Equity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | — |  |  | $ | — |  |  | $ | 34 |  |  | $ | 46 |  |  | $ | 67 |  |  | $ | 490 |  |  | $ | 218,440 |  |  | $ | 219,077 |
Nonperforming |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 271 |  |  | 271 |
Total Home Equity Loans |  | $ | — |  |  | $ | — |  |  | $ | 34 |  |  | $ | 46 |  |  | $ | 67 |  |  | $ | 490 |  |  | $ | 218,711 |  |  | $ | 219,348 |
Residential Mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 45,945 |  |  | $ | 26,536 |  |  | $ | 28,050 |  |  | $ | 28,764 |  |  | $ | 25,155 |  |  | $ | 100,998 |  |  | $ | — |  |  | $ | 255,448 |
Nonperforming |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 828 |  |  | — |  |  | 828 |
Total Residential Mortgage Loans |  | $ | 45,945 |  |  | $ | 26,536 |  |  | $ | 28,050 |  |  | $ | 28,764 |  |  | $ | 25,155 |  |  | $ | 101,826 |  |  | $ | — |  |  | $ | 256,276 |
Schedule of Recorded Investment in Credit Cards Based on Payment Activity | The following table presents the recorded investment in credit cards based on payment activity:
Credit Cards |  | September 30, 2021 |  | December 31, 2020
Performing |  | $ | 13,794 |  |  | $ | 11,551 |
Nonperforming |  | 62 |  |  | 86 |
Total |  | $ | 13,856 |  |  | $ | 11,637 |
Schedule of Loans Purchased and/or Sold During the Year | The following tables present loans purchased and/or sold during the year by portfolio segment:
September 30, 2021 |  | Commercial and Industrial Loans |  | Commercial Real Estate Loans |  | Agricultural Loans |  | Leases |  | Consumer Loans |  | Home Equity Loans |  | Credit Cards |  | Residential Mortgage Loans |  | Total
Purchases |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Sales |  | 2,273 |  |  | 15,415 |  |  | 111 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 17,799 |
December 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 |  | — |  |  | 3,128 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 3,128 |

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