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Allowance for Credit Losses (Tables) | 12 Months Ended
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Dec. 31, 2023
Receivables [Abstract] |
Schedule of originated and acquired credit losses by portfolio segment | Changes in the allowance for credit losses for the years ended December 31, 2023, 2022 and 2021 are summarized as follows: Allowance for Credit Losses - Loans and Leases
(In thousands) | 2023 | 2022 | 2021
Total allowance at beginning of year | $ | 45,934 |  | $ | 42,843 |  | $ | 51,669 |
Impact of adopting ASU 2022-02 | 64 |  | 0 |  | 0 |
Provision (credit) for credit loss expense | 4,865 |  | 2,499 |  | (2,805) |
Recoveries on loans and leases | 1,820 |  | 1,798 |  | 1,725 |
Charge-offs on loans and leases | (1,099) |  | (1,206) |  | (7,746) |
Total allowance at end of year | $ | 51,584 |  | $ | 45,934 |  | $ | 42,843 |
Allowance for Credit Losses - Off-Balance Sheet Credit Exposures
(In thousands) | 2023 | 2022 | 2021
Liabilities for off-balance sheet credit exposures at beginning of period | $ | 2,796 |  | $ | 2,506 |  | $ | 1,920 |
(Credit) provision for credit loss expense related to off-balance sheet credit exposures | (526) |  | 290 |  | 586 |
Liabilities for off-balance sheet credit exposures at end of period | $ | 2,270 |  | $ | 2,796 |  | $ | 2,506 |
The following tables detail activity in the allowance for credit losses for loans for the years ended December 31, 2023 and 2022. The allocation of a portion of the allowance to one category of loans does not preclude its availability to absorb losses in other categories.
December 31, 2023 |  |  |  |  |  |
(In thousands) | Commercial & Industrial | Commercial Real Estate | Residential Real Estate | Consumer and Other | Finance Leases | Total
Allowance for credit losses: |  |  |  |
Beginning balance | $ | 6,039 |  | $ | 27,287 |  | $ | 11,154 |  | $ | 1,358 |  | $ | 96 |  | $ | 45,934 |
Impact of adopting ASU 2016-13 | 2 |  | 16 |  | 46 |  | 0 |  | 0 |  | 64 |
Charge-offs | (34) |  | 0 |  | (20) |  | (1,045) |  | 0 |  | (1,099) |
Recoveries | 87 |  | 1,292 |  | 186 |  | 255 |  | 0 |  | 1,820 |
Provision (credit) for credit loss expense | 573 |  | 2,986 |  | 334 |  | 989 |  | (17) |  | 4,865 |
Ending Balance | $ | 6,667 |  | $ | 31,581 |  | $ | 11,700 |  | $ | 1,557 |  | $ | 79 |  | $ | 51,584 |
December 31, 2022 |  |  |  |  |  |
(In thousands) | Commercial & Industrial | Commercial Real Estate | Residential Real Estate | Consumer and Other | Finance Leases | Total
Allowance for credit losses: |  |  |  |
Beginning balance | $ | 6,335 |  | $ | 24,813 |  | $ | 10,139 |  | $ | 1,492 |  | $ | 64 |  | $ | 42,843 |
Charge-offs | (559) |  | (50) |  | (53) |  | (544) |  | 0 |  | (1,206) |
Recoveries | 195 |  | 951 |  | 346 |  | 306 |  | 0 |  | 1,798 |
Provision for credit loss expense | 68 |  | 1,573 |  | 722 |  | 104 |  | 32 |  | 2,499 |
Ending Balance | $ | 6,039 |  | $ | 27,287 |  | $ | 11,154 |  | $ | 1,358 |  | $ | 96 |  | $ | 45,934 |
The following tables presents the amortized cost basis of collateral dependent loans, which are individually evaluated to determine expected credit losses, and the related allowance for credit losses allocated to these loans as of December 31, 2023 and 2022:
December 31, 2023 |  |  |  |  |
(In thousands) | Real Estate | Business Assets | Other | Total | ACL Allocation
Commercial and Industrial | $ | 2,035 |  | $ | 0 |  | $ | 0 |  | $ | 2,035 |  | $ | 0 |
Commercial Real Estate | 42,333 |  | 0 |  | 0 |  | 42,333 |  | 1,082 |
Total Loans and Leases | $ | 44,368 |  | $ | 0 |  | $ | 0 |  | $ | 44,368 |  | $ | 1,082 |
December 31, 2022 |  |  |  |  |
(In thousands) | Real Estate | Business Assets | Other | Total | ACL Allocation
Commercial and Industrial | $ | 642 |  | $ | 28 |  | $ | 0 |  | $ | 670 |  | $ | 0 |
Commercial Real Estate | 13,209 |  | 0 |  | 78 |  | 13,287 |  | 0 |
Commercial Real Estate - Agriculture | 1,515 |  | 0 |  | 0 |  | 1,515 |  | 0 |
Residential Real Estate | 188 |  | 0 |  | 0 |  | 188 |  | 3 |
Total Loans and Leases | $ | 15,554 |  | $ | 28 |  | $ | 78 |  | $ | 15,660 |  | $ | 3 |
Schedule of troubled debt restructurings | The following tables present loans by class modified in 2022 as troubled debt restructurings. Post-modification balances reflect paydowns and charge-offs at time of modification.
December 31, 2022 | Year Ended
|  |  |  | Defaulted TDRs 2
(In thousands) | Number of Loans | Pre- Modification Outstanding Recorded Investment | Post-Modification Outstanding Recorded Investment | Number of Loans | Post- Modification Outstanding Recorded Investment
Residential real estate |  |  |  |  |
Mortgages 1 | 7 |  | $ | 714 |  | $ | 714 |  | 1 |  | $ | 87 |
Total | 7 |  | $ | 714 |  | $ | 714 |  | 1 |  | $ | 87 |
1 Represents the following concessions: extension of term and reduction of rate. 2 TDRs that defaulted during the 12 months ended December 31, 2022, that had been restructured in the prior twelve months.
Schedule of credit quality indicators on loans by class of commercial and industrial loans and commercial real estate loans | The following table presents credit quality indicators by total loans on an amortized cost basis by origination year, and current year gross writeoffs as of December 31, 2023:
December 31, 2023 |  |  |  |  |  |  |  |
(In thousands) | 2023 | 2022 | 2021 | 2020 | 2019 | Prior | Revolving Loans Amortized Cost Basis | Revolving Loans Converted to Term | Total Loans
Commercial and Industrial - Other: |  |  |  |  |  |
Internal risk grade: |  |  |  |  |  |  |  |  |
Pass | $ | 130,993 |  | $ | 92,335 |  | $ | 68,030 |  | $ | 28,237 |  | $ | 33,618 |  | $ | 141,758 |  | $ | 212,349 |  | $ | 5,063 |  | $ | 712,383 |
Special Mention | 915 |  | 196 |  | 222 |  | 242 |  | 79 |  | 1,287 |  | 682 |  | 0 |  | 3,623 |
Substandard | 0 |  | 46 |  | 78 |  | 329 |  | 18 |  | 2,833 |  | 2,580 |  | 0 |  | 5,884 |
Total Commercial and Industrial - Other | $ | 131,908 |  | $ | 92,577 |  | $ | 68,330 |  | $ | 28,808 |  | $ | 33,715 |  | $ | 145,878 |  | $ | 215,611 |  | $ | 5,063 |  | $ | 721,890 |
Current-period gross writeoffs | $ | 6 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 29 |  | $ | 0 |  | $ | 0 |  | $ | 35 |
Commercial and Industrial - PPP: |  |  |  |  |  |
Pass | $ | 0 |  | $ | 0 |  | $ | 264 |  | $ | 140 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 404 |
Special Mention | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
Substandard | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
Total Commercial and Industrial - PPP | $ | 0 |  | $ | 0 |  | $ | 264 |  | $ | 140 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 404 |
Current-period gross writeoffs | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |
Commercial and Industrial - Agriculture: |  |  |  |  |  |
Pass | $ | 24,924 |  | $ | 11,935 |  | $ | 3,341 |  | $ | 3,114 |  | $ | 3,268 |  | $ | 16,759 |  | $ | 36,728 |  | $ | 1,030 |  | $ | 101,099 |
Special Mention | 0 |  | 0 |  | 47 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 47 |
Substandard | 0 |  | 0 |  | 0 |  | 56 |  | 0 |  | 8 |  | 1 |  | 0 |  | 65 |
Total Commercial and Industrial - Agriculture | $ | 24,924 |  | $ | 11,935 |  | $ | 3,388 |  | $ | 3,170 |  | $ | 3,268 |  | $ | 16,767 |  | $ | 36,729 |  | $ | 1,030 |  | $ | 101,211 |
Current-period gross writeoffs | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |
Commercial Real Estate |  |  |  |  |  |
Pass | $ | 246,016 |  | $ | 317,583 |  | $ | 365,975 |  | $ | 292,960 |  | $ | 272,722 |  | $ | 921,201 |  | $ | 34,346 |  | $ | 24,949 |  | $ | 2,475,752 |
Special Mention | 0 |  | 632 |  | 0 |  | 17,133 |  | 11,422 |  | 16,100 |  | 0 |  | 0 |  | 45,287 |
Substandard | 0 |  | 15,300 |  | 2,128 |  | 0 |  | 2,059 |  | 45,709 |  | 1,356 |  | 0 |  | 66,552 |
Total Commercial Real Estate | $ | 246,016 |  | $ | 333,515 |  | $ | 368,103 |  | 310,093 |  | 286,203 |  | 983,010 |  | $ | 35,702 |  | $ | 24,949 |  | $ | 2,587,591 |
Current-period gross writeoffs | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |
Commercial Real Estate - Agriculture: |  |  |  |  |  |
Pass | $ | 14,668 |  | $ | 37,256 |  | $ | 22,813 |  | $ | 21,001 |  | $ | 23,794 |  | $ | 93,890 |  | $ | 257 |  | $ | 6,364 |  | $ | 220,043 |
Special Mention | 0 |  | 0 |  | 0 |  | 0 |  | 378 |  | 1,033 |  | 0 |  | 0 |  | 1,411 |
Substandard | 0 |  | 0 |  | 0 |  | 0 |  | 170 |  | 46 |  | 0 |  | 0 |  | 216 |
Total Commercial Real Estate - Agriculture | $ | 14,668 |  | $ | 37,256 |  | $ | 22,813 |  | $ | 21,001 |  | $ | 24,342 |  | $ | 94,969 |  | $ | 257 |  | $ | 6,364 |  | $ | 221,670 |
Current-period gross writeoffs | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |
(In thousands) | 2023 | 2022 | 2021 | 2020 | 2019 | Prior | Revolving Loans Amortized Cost Basis | Revolving Loans Converted to Term | Total Loans
Commercial Real Estate - Construction |  |  |  |  |  |
Pass | $ | 9,265 |  | $ | 2,793 |  | $ | 8,068 |  | $ | 2,501 |  | $ | 357 |  | $ | 596 |  | $ | 274,224 |  | $ | 5,602 |  | $ | 303,406 |
Special Mention | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |
Substandard | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |
Total Commercial Real Estate - Construction | $ | 9,265 |  | $ | 2,793 |  | $ | 8,068 |  | $ | 2,501 |  | $ | 357 |  | $ | 596 |  | $ | 274,224 |  | $ | 5,602 |  | $ | 303,406 |
Current-period gross writeoffs | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |
Residential - Home Equity |  |  |  |  |  |  |
Performing | $ | 2,378 |  | $ | 2,237 |  | $ | 890 |  | $ | 529 |  | $ | 832 |  | $ | 8,178 |  | $ | 164,205 |  | $ | 5,837 |  | $ | 185,086 |
Nonperforming | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 337 |  | 2,893 |  | 0 |  | 3,230 |
Total Residential - Home Equity | $ | 2,378 |  | $ | 2,237 |  | $ | 890 |  | $ | 529 |  | $ | 832 |  | $ | 8,515 |  | $ | 167,098 |  | $ | 5,837 |  | $ | 188,316 |
Current-period gross writeoffs | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 20 |  | $ | 0 |  | $ | 0 |  | $ | 20 |
Residential - Mortgages |  |  |  |  |  |  |
Performing | $ | 131,004 |  | $ | 186,401 |  | $ | 256,127 |  | $ | 221,945 |  | $ | 109,594 |  | $ | 456,167 |  | $ | 0 |  | $ | 0 |  | $ | 1,361,238 |
Nonperforming | 0 |  | 393 |  | 329 |  | 986 |  | 883 |  | 9,446 |  | 0 |  | 0 |  | 12,037 |
Total Residential - Mortgages | $ | 131,004 |  | $ | 186,794 |  | $ | 256,456 |  | $ | 222,931 |  | $ | 110,477 |  | $ | 465,613 |  | $ | 0 |  | $ | 0 |  | $ | 1,373,275 |
Current-period gross writeoffs | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |
Consumer - Direct |  |  |  |  |  |  |
Performing | $ | 50,295 |  | $ | 13,327 |  | $ | 11,316 |  | $ | 5,157 |  | $ | 4,037 |  | $ | 9,857 |  | $ | 2,723 |  | $ | 0 |  | $ | 96,712 |
Nonperforming | 2 |  | 0 |  | 0 |  | 0 |  | 70 |  | 157 |  | 1 |  | 0 |  | 230 |
Total Consumer - Direct | $ | 50,297 |  | $ | 13,327 |  | $ | 11,316 |  | $ | 5,157 |  | $ | 4,107 |  | $ | 10,014 |  | $ | 2,724 |  | $ | 0 |  | $ | 96,942 |
Current-period gross writeoffs | $ | 801 |  | $ | 29 |  | $ | 16 |  | $ | 21 |  | $ | 83 |  | $ | 28 |  | $ | 0 |  | $ | 0 |  | $ | 978 |
Consumer - Indirect |  |  |  |  |  |  |
Performing | $ | 0 |  | $ | 0 |  | $ | 97 |  | $ | 68 |  | $ | 402 |  | $ | 234 |  | $ | 0 |  | $ | 0 |  | $ | 801 |
Nonperforming | 0 |  | 0 |  | 0 |  | 0 |  | 30 |  | 10 |  | 0 |  | 0 |  | 40 |
Total Consumer - Indirect | $ | 0 |  | $ | 0 |  | $ | 97 |  | $ | 68 |  | $ | 432 |  | $ | 244 |  | $ | 0 |  | $ | 0 |  | $ | 841 |
Current-period gross writeoffs | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 53 |  | $ | 14 |  | $ | 0 |  | $ | 0 |  | $ | 67 |
The following tables present credit quality indicators (internal risk grade) by class of commercial and industrial loans and commercial real estate loans as of December 31, 2022:
(In thousands) | 2022 | 2021 | 2020 | 2019 | 2018 | Prior | Revolving Loans Amortized Cost Basis | Revolving Loans Converted to Term | Total Loans
Commercial and Industrial - Other: |  |  |  |  |  |  |
Pass | $ | 124,190 |  | $ | 79,861 |  | $ | 38,158 |  | $ | 41,391 |  | $ | 33,238 |  | $ | 156,038 |  | $ | 215,890 |  | $ | 6,466 |  | $ | 695,232 |
Special Mention | 0 |  | 127 |  | 421 |  | 285 |  | 271 |  | 1,380 |  | 501 |  | 0 |  | 2,985 |
Substandard | 0 |  | 111 |  | 442 |  | 35 |  | 733 |  | 503 |  | 5,659 |  | 0 |  | 7,483 |
Total Commercial and Industrial - Other | $ | 124,190 |  | $ | 80,099 |  | $ | 39,021 |  | $ | 41,711 |  | $ | 34,242 |  | $ | 157,921 |  | $ | 222,050 |  | $ | 6,466 |  | $ | 705,700 |
Commercial and Industrial - Agriculture: |  |  |  |  |  |  |
Pass | $ | 16,694 |  | $ | 4,120 |  | $ | 4,944 |  | $ | 4,186 |  | $ | 7,734 |  | $ | 4,883 |  | $ | 42,097 |  | $ | 215 |  | $ | 84,873 |
Special Mention | 0 |  | 58 |  | 0 |  | 0 |  | 0 |  | 0 |  | 50 |  | 0 |  | 108 |
Substandard | 0 |  | 0 |  | 71 |  | 0 |  | 0 |  | 16 |  | 5 |  | 0 |  | 92 |
Total Commercial and Industrial - Agriculture | $ | 16,694 |  | $ | 4,178 |  | $ | 5,015 |  | $ | 4,186 |  | $ | 7,734 |  | $ | 4,899 |  | $ | 42,152 |  | $ | 215 |  | $ | 85,073 |
Commercial and Industrial - PPP: |  |  |  |  |  |
Pass | $ | 0 |  | $ | 416 |  | $ | 340 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 756 |
Special Mention | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |
Substandard | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |
Total Commercial and Industrial - PPP | $ | 0 |  | $ | 416 |  | $ | 340 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 756 |
Commercial Real Estate |  |  |  |  |  |  |
Pass | $ | 342,311 |  | $ | 367,104 |  | $ | 311,607 |  | $ | 279,587 |  | $ | 203,016 |  | $ | 812,563 |  | $ | 10,906 |  | $ | 24,503 |  | $ | 2,351,597 |
Special Mention | 643 |  | 3,406 |  | 1,688 |  | 11,462 |  | 2,555 |  | 25,361 |  | 0 |  | 0 | 45,115 |
Substandard | 78 |  | 110 |  | 0 |  | 3,394 |  | 1,692 |  | 35,221 |  | 132 |  | 0 |  | 40,627 |
Total Commercial Real Estate | $ | 343,032 |  | $ | 370,620 |  | $ | 313,295 |  | $ | 294,443 |  | $ | 207,263 |  | $ | 873,145 |  | $ | 11,038 |  | $ | 24,503 |  | $ | 2,437,339 |
Commercial Real Estate - Agriculture: |  |  |  |  |  |  |
Pass | $ | 33,241 |  | $ | 24,125 |  | $ | 22,831 |  | $ | 25,576 |  | $ | 37,835 |  | $ | 65,112 |  | $ | 3,131 |  | $ | 1,235 |  | $ | 213,086 |
Special Mention | 0 |  | 0 |  | 0 |  | 401 |  | 0 |  | 1,142 |  | 0 |  | 0 |  | 1,543 |
Substandard | 0 |  | 0 |  | 0 |  | 186 |  | 38 |  | 110 |  | 0 |  | 0 |  | 334 |
Total Commercial Real Estate - Agriculture | $ | 33,241 |  | $ | 24,125 |  | $ | 22,831 |  | $ | 26,163 |  | $ | 37,873 |  | $ | 66,364 |  | $ | 3,131 |  | $ | 1,235 |  | $ | 214,963 |
Commercial Real Estate - Construction |  |  |  |  |  |  |
Pass | $ | 23,105 |  | $ | 75,245 |  | $ | 27,584 |  | $ | 14,842 |  | $ | 9,083 |  | $ | 7,268 |  | $ | 42,701 |  | $ | 1,288 |  | $ | 201,116 |
Special Mention | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |
Substandard | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |
Total Commercial Real Estate - Construction | $ | 23,105 |  | $ | 75,245 |  | $ | 27,584 |  | $ | 14,842 |  | $ | 9,083 |  | $ | 7,268 |  | $ | 42,701 |  | $ | 1,288 |  | $ | 201,116 |
The following table presents credit quality indicators by total loans on an amortized cost basis by origination year as of December 31, 2022, continued:
(In thousands) | 2022 | 2021 | 2020 | 2019 | 2018 | Prior | Revolving Loans Amortized Cost Basis | Revolving Loans Converted to Term | Total Loans
Residential - Home Equity |  |  |  |  |  |  |  |
Performing | $ | 3,030 |  | $ | 1,062 |  | $ | 637 |  | $ | 992 |  | $ | 792 |  | $ | 3,183 |  | $ | 175,451 |  | $ | 1,085 |  | $ | 186,232 |
Nonperforming | 0 |  | 0 |  | 0 |  | 14 |  | 0 |  | 25 |  | 2,352 |  | 0 |  | 2,391 |
Total Residential - Home Equity | $ | 3,030 |  | $ | 1,062 |  | $ | 637 |  | $ | 1,006 |  | $ | 792 |  | $ | 3,208 |  | $ | 177,803 |  | $ | 1,085 |  | $ | 188,623 |
Residential - Mortgages |  |  |  |  |  |  |  |
Performing | $ | 187,129 |  | $ | 272,235 |  | $ | 239,584 |  | $ | 117,391 |  | $ | 66,605 |  | $ | 452,221 |  | $ | 0 |  | $ | 0 |  | $ | 1,335,165 |
Nonperforming | 218 |  | 335 |  | 628 |  | 682 |  | 1,552 |  | 7,738 |  | 0 |  | 0 |  | 11,153 |
Total Residential - Mortgages | $ | 187,347 |  | $ | 272,570 |  | $ | 240,212 |  | $ | 118,073 |  | $ | 68,157 |  | $ | 459,959 |  | $ | 0 |  | $ | 0 |  | $ | 1,346,318 |
Consumer - Direct |  |  |  |  |  |  |  |
Performing | $ | 31,243 |  | $ | 13,999 |  | $ | 7,372 |  | $ | 6,138 |  | $ | 4,386 |  | $ | 8,029 |  | $ | 4,070 |  | $ | 0 |  | $ | 75,237 |
Nonperforming | 0 |  | 0 |  | 3 |  | 93 |  | 76 |  | 0 |  | 3 |  | $ | 0 |  | 175 |
Total Consumer - Direct | $ | 31,243 |  | $ | 13,999 |  | $ | 7,375 |  | $ | 6,231 |  | $ | 4,462 |  | $ | 8,029 |  | $ | 4,073 |  | $ | 0 |  | $ | 75,412 |
Consumer - Indirect |  |  |  |  |  |  |  |
Performing | $ | 0 |  | $ | 156 |  | $ | 146 |  | $ | 1,092 |  | $ | 635 |  | $ | 101 |  | $ | 0 |  | $ | 0 |  | $ | 2,130 |
Nonperforming | 0 |  | 0 |  | 0 |  | 76 |  | 10 |  | 8 |  | 0 |  | 0 |  | 94 |
Total Consumer - Indirect | $ | 0 |  | $ | 156 |  | $ | 146 |  | $ | 1,168 |  | $ | 645 |  | $ | 109 |  | $ | 0 |  | $ | 0 |  | $ | 2,224 |
Schedule of loan modifications with financial difficulty | The following table shows the amortized cost basis at the year ended December 31, 2023 of the loans modified to borrowers experiencing financial difficulty, disaggregated by class of financing receivable and type of concession granted:
(In thousands) | Term Extension | Interest Rate Reduction | Payment Delay and Term Extension | Term Extension and Interest Rate Reduction | Payment Delay | Total | % of Total Class of Loans and Leases
Commercial Real Estate |  |  |  |  |  |  |
Commercial Real Estate Other | $ | 0 |  | $ | 3,114 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 3,114 |  | 0.12 | %
Total Commercial Real Estate | 0 |  | 3,114 |  | 0 |  | 0 |  | 0 |  | 3,114 |  | 0.10 | %
Residential |  |  |  |  |  |  |
Mortgages | 0 |  | 0 |  | 0 |  | 0 |  | 402 |  | 402 |  | 0.03 | %
Total Residential | 0 |  | 0 |  | 0 |  | 0 |  | 402 |  | 402 |  | 0.03 | %
Consumer |  |  |  |  |  |  |
Consumer and Other | 21 |  | 0 |  | 0 |  | 0 |  | 0 |  | 21 |  | 0.02 | %
Total Consumer | 21 |  | 0 |  | 0 |  | 0 |  | 0 |  | 21 |  | 0.02 | %
Total Loans and Leases | $ | 21 |  | $ | 3,114 |  | $ | 0 |  | $ | 0 |  | $ | 402 |  | $ | 3,537 |  | 0.06 | %
The following table shows the aging analysis of loan modifications made to borrowers experiencing financial difficulty as of December 31, 2023:
December 31, 2023 | Payment Status (Amorized Cost Basis)
(In thousands) | Current | 30-59 Days Past Due | 60-89 Days Past Due | 90+ Days Past Due | Non-Accrual | Total
Commercial Real Estate |  |  |  |  |  |
Commercial real estate other | $ | 3,114 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 3,114 |
Total Commercial Real Estate | 3,114 |  | 0 |  | 0 |  | 0 |  | 0 |  | 3,114 |
Residential Real Estate |  |  |  |  |  |
Mortgages | 158 |  | 0 |  | 0 |  | 0 |  | 244 |  | 402 |
Total Residential Real Estate | 158 |  | 0 |  | 0 |  | 0 |  | 244 |  | 402 |
Consumer and Other |  |  |  |  |  |
Consumer and other | 0 |  | 0 |  | 0 |  | 0 |  | 21 |  | 21 |
Total Consumer and Other | 0 |  | 0 |  | 0 |  | 0 |  | 21 |  | 21 |
Total | $ | 3,272 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 265 |  | $ | 3,537 |

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- Definition Tabular disclosure of troubled debt restructurings in the current period: (1) for each restructuring, the principal changes in terms, the major features of settlement, or both; (2) the aggregate gain (loss) on restructuring of payables; (3) the income tax effect on the gain or loss recognized on the restructuring of payables; (4) the gain (loss) recognized on the restructuring of payables, after the impact of income tax expense or benefit; and (5) the aggregate gain (loss) on transfer of assets recognized during the period, after the impact of income tax expense or benefit. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 470 -SubTopic 60 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481408/470-60-50-1 + Details
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