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Allowance for Credit Losses | 3 Months Ended
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Mar. 31, 2024
Receivables [Abstract] |
Allowance for Credit Losses | Allowance for Credit Losses Management reviews the appropriateness of the allowance for credit losses ("allowance" or "ACL") on a regular basis. Management considers the accounting policy relating to the allowance to be a critical accounting policy, given the inherent uncertainty in evaluating the levels of the allowance required to cover credit losses in the portfolio and the material effect that assumptions could have on the Company’s results of operations. The Company has developed a methodology to measure the amount of estimated credit loss exposure inherent in the loan portfolio to assure that an appropriate allowance is maintained. The Company’s methodology is based upon guidance provided in SEC Staff Accounting Bulletin No. 119, Measurement of Credit Losses on Financial Instruments ("CECL"), and Financial Instruments - Credit Losses and ASC Topic 326, Financial Instruments - Credit Losses. The Company uses a Discounted Cash Flow ("DCF") method to estimate expected credit losses for all loan segments excluding the leasing segment. For each of these loan segments, the Company generates cash flow projections at the instrument level wherein payment expectations are adjusted for estimated prepayment speed, curtailments, recovery lag, probability of default, and loss given default. The modeling of expected prepayment speeds, curtailment rates, and time to recovery are based on internal historical data. The Company uses regression analysis of historical internal and peer data to determine suitable loss drivers to utilize when modeling lifetime probability of default and loss given default. This analysis also determines how expected probability of default and loss given default will react to forecasted levels of the loss drivers. For all loans utilizing the DCF method, management utilizes forecasts of national unemployment and a one year percentage change in national gross domestic product as loss drivers in the model. For all DCF models, management has determined that four quarters represents a reasonable and supportable forecast period and reverts back to a historical loss rate over eight quarters on a straight-line basis. Management leverages economic projections from a reputable and independent third party to inform its loss driver forecasts over the four-quarter forecast period. Other internal and external indicators of economic forecasts, and scenario weightings, are also considered by management when developing the forecast metrics. Due to the size and characteristics of the leasing portfolio, the Company uses the remaining life method, using the historical loss rate of the commercial and industrial segment, to determine the allowance for credit losses. The combination of adjustments for credit expectations and timing expectations produces an expected cash flow stream at the instrument level. Instrument effective yield is calculated, net of the impacts of prepayment assumptions, and the instrument expected cash flows are then discounted at that effective yield to produce a net present value of expected cash flows ("NPV"). An ACL is established for the difference between the NPV and amortized cost basis. Since the methodology is based upon historical experience and trends, current conditions, and reasonable and supportable forecasts, as well as management’s judgment, factors may arise that result in different estimates. While management’s evaluation of the allowance as of March 31, 2024, considers the allowance to be appropriate, under adversely different conditions or assumptions, the Company would need to increase or decrease the allowance. In addition, various federal and State regulatory agencies, as part of their examination process, review the Company's allowance and may require the Company to recognize additions to the allowance based on their judgements and information available to them at the time of their examinations. Loan Commitments and Allowance for Credit Losses on Off-Balance Sheet Credit Exposures Financial instruments include off-balance sheet credit instruments, such as commitments to make loans, and commercial letters of credit. The Company's exposure to credit loss in the event of nonperformance by the other party to the financial instrument for off-balance sheet loan commitments is represented by the contractual amount of those instruments. Such financial instruments are recorded when they are funded. The Company records an allowance for credit losses on off-balance sheet credit exposures, unless the commitments to extend credit are unconditionally cancellable, through a charge to credit loss expense for off-balance sheet credit exposures included in provision for credit loss expense in the Company's consolidated statements of income. The following table details activity in the allowance for credit losses on loans and leases for the three months ended March 31, 2024 and 2023. Allocation of a portion of the allowance to one category of loans does not preclude its availability to absorb losses in other categories.
Three Months Ended March 31, 2024 |  |  |  |
(In thousands) | Commercial & Industrial | Commercial Real Estate | Residential Real Estate | Consumer and Other | Finance Leases | Total
Allowance for credit losses:
Beginning balance | $ | 6,667 |  | $ | 31,581 |  | $ | 11,700 |  | $ | 1,557 |  | $ | 79 |  | $ | 51,584 |
Charge-offs | 0 |  | 0 |  | 0 |  | (445) |  | 0 |  | (445) |
Recoveries | 7 |  | 2 |  | 120 |  | 88 |  | 0 |  | 217 |
Provision (credit) for credit loss expense | 912 |  | (116) |  | (639) |  | 196 |  | (5) |  | 348 |
Ending Balance | $ | 7,586 |  | $ | 31,467 |  | $ | 11,181 |  | $ | 1,396 |  | $ | 74 |  | $ | 51,704 |
Three Months Ended March 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 | 0 |  | 0 |  | (2) |  | (106) |  | 0 |  | (108) |
Recoveries | 46 |  | 1,246 |  | 64 |  | 33 |  | 0 |  | 1,389 |
Provision (credit) for credit loss expense | 229 |  | (1,363) |  | (404) |  | 343 |  | 15 |  | (1,180) |
Ending Balance | $ | 6,316 |  | $ | 27,186 |  | $ | 10,858 |  | $ | 1,628 |  | $ | 111 |  | $ | 46,099 |
The following table details activity in the liabilities for off-balance sheet credit exposures for the three months ended March 31, 2024 and 2023:
(In thousands) | 2024 | 2023
Liabilities for off-balance sheet credit exposures at beginning of period | $ | 2,270 |  | $ | 2,796 |
Provision for credit loss expense related to off-balance sheet credit exposures | 506 |  | 355 |
Liabilities for off-balance sheet credit exposures at end of period | $ | 2,776 |  | $ | 3,151 |
The following table 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:
March 31, 2024 |  |  |  |  |
(In thousands) | Real Estate | Business Assets | Other | Total | ACL Allocation
Commercial and Industrial | $ | 2,678 |  | $ | 0 |  | $ | 0 |  | $ | 2,678 |  | $ | 300 |
Commercial Real Estate | 41,857 |  | 0 |  | 0 |  | 41,857 |  | 1,082 |
Total Loans and Leases | $ | 44,535 |  | $ | 0 |  | $ | 0 |  | $ | 44,535 |  | $ | 1,382 |
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 |
Loan Modifications to Borrowers Experiencing Financial Difficulty The Company adopted ASU 2022-02 Financial Instruments - Credit Losses (Topic 326) effective January 1, 2023. This standard eliminated the previous trouble debt restructuring accounting model and replaced it with guidance and disclosure requirements for identifying modifications to loans to borrowers experiencing financial difficulty. Modifications to borrowers experiencing financial difficulty may include interest rate reductions, principal or interest forgiveness, forbearances, term extensions, and other actions intended to minimize economic loss and to avoid foreclosure or repossession of collateral. The following table shows the amortized cost basis at March 31, 2024 of the loans modified to borrowers experiencing financial difficulty for the three months ended March 31, 2024, 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 |  | $ | 3,084 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 3,084 |  | 0.12 | %
Total Commercial Real Estate | 0 |  | 3,084 |  | 0 |  | 0 |  | 0 |  | 3,084 |  | 0.10 | %
Residential |  |  |  |  |  |  |
Mortgages | 0 |  | 0 |  | 0 |  | 0 |  | 396 |  | 396 |  | 0.03 | %
Total Residential | 0 |  | 0 |  | 0 |  | 0 |  | 396 |  | 396 |  | 0.03 | %
Consumer |  |  |  |  |  |  |
Consumer and Other | 22 |  | 0 |  | 0 |  | 0 |  | 0 |  | 22 |  | 0.02 | %
Total Consumer | 22 |  | 0 |  | 0 |  | 0 |  | 0 |  | 22 |  | 0.02 | %
Total Loans and Leases | $ | 22 |  | $ | 3,084 |  | $ | 0 |  | $ | 0 |  | $ | 396 |  | $ | 3,502 |  | 0.06 | %
There were no loan modifications made to borrowers experiencing financial difficulty that defaulted during the three months ended March 31, 2024. The following table shows the aging analysis of loan modifications made to borrowers experiencing financial difficulty as of March 31, 2024:
March 31, 2024 | Payment Status (Amortized 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 | $ | 3,084 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 3,084 |
Total Commercial Real Estate | 3,084 |  | 0 |  | 0 |  | 0 |  | 0 |  | 3,084 |
Residential Real Estate |  |  |  |  |  |
Mortgages | 157 |  | 0 |  | 0 |  | 0 |  | 239 |  | 396 |
Total Residential Real Estate | 157 |  | 0 |  | 0 |  | 0 |  | 239 |  | 396 |
Consumer and Other |  |  |  |  |  |
Consumer and other | 0 |  | 0 |  | 0 |  | 0 |  | 22 |  | 22 |
Total Consumer and Other | 0 |  | 0 |  | 0 |  | 0 |  | 22 |  | 22 |
Total | $ | 3,241 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 261 |  | $ | 3,502 |
There were no loan modifications made to borrowers experiencing financial difficulty as of March 31, 2023. The following tables present credit quality indicators by total loans on an amortized cost basis by origination year as of March 31, 2024 and December 31, 2023:
March 31, 2024 |  |  |  |  |  |  |  |  |
(In thousands) | 2024 | 2023 | 2022 | 2021 | 2020 | Prior | Revolving Loans Amortized Cost Basis | Revolving Loans Converted to Term | Total Loans
Commercial and Industrial - Other: |  |  |  |  |  |
Internal risk grade: |  |  |  |  |  |  |  |  |
Pass | $ | 21,184 |  | $ | 122,804 |  | $ | 96,426 |  | $ | 64,762 |  | $ | 25,160 |  | $ | 167,533 |  | $ | 216,495 |  | $ | 4,592 |  | $ | 718,956 |
Special Mention | 1,042 |  | 858 |  | 184 |  | 199 |  | 205 |  | 349 |  | 130 |  | 0 |  | 2,967 |
Substandard | 0 |  | 735 |  | 31 |  | 69 |  | 162 |  | 2,922 |  | 1,710 |  | 0 |  | 5,629 |
Total Commercial and Industrial - Other | $ | 22,226 |  | $ | 124,397 |  | $ | 96,641 |  | $ | 65,030 |  | $ | 25,527 |  | $ | 170,804 |  | $ | 218,335 |  | $ | 4,592 |  | $ | 727,552 |
Current-period gross writeoffs | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |
Commercial and Industrial - PPP: |  |  |  |  |  |
Pass | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 233 |  | $ | 68 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 301 |
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 |  | $ | 0 |  | $ | 233 |  | $ | 68 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 301 |
Current-period gross writeoffs | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |
Commercial and Industrial - Agriculture: |  |  |  |  |  |
Pass | $ | 2,581 |  | $ | 29,717 |  | $ | 11,582 |  | $ | 2,661 |  | $ | 2,624 |  | $ | 9,681 |  | $ | 38,347 |  | $ | 1,686 |  | $ | 98,879 |
Special Mention | 0 |  | 0 |  | 0 |  | 44 |  | 0 |  | 0 |  | 0 |  | 0 |  | 44 |
Substandard | 0 |  | 0 |  | 0 |  | 0 |  | 52 |  | 8 |  | 1 |  | 0 |  | 61 |
Total Commercial and Industrial - Agriculture | $ | 2,581 |  | $ | 29,717 |  | $ | 11,582 |  | $ | 2,705 |  | $ | 2,676 |  | $ | 9,689 |  | $ | 38,348 |  | $ | 1,686 |  | $ | 98,984 |
Current-period gross writeoffs | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |
Commercial Real Estate |  |  |  |  |  |
Pass | $ | 61,676 |  | $ | 256,427 |  | $ | 341,242 |  | $ | 370,270 |  | $ | 289,733 |  | $ | 1,165,957 |  | $ | 19,507 |  | $ | 3,658 |  | $ | 2,508,470 |
Special Mention | 0 |  | 0 |  | 627 |  | 0 |  | 17,012 |  | 24,274 |  | 0 |  | 0 |  | 41,913 |
Substandard | 0 |  | 0 |  | 15,018 |  | 2,127 |  | 0 |  | 48,114 |  | 1,276 |  | 0 |  | 66,535 |
Total Commercial Real Estate | $ | 61,676 |  | $ | 256,427 |  | $ | 356,887 |  | 372,397 |  | 306,745 |  | 1,238,345 |  | $ | 20,783 |  | $ | 3,658 |  | $ | 2,616,918 |
Current-period gross writeoffs | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |
Commercial Real Estate - Agriculture: |  |  |  |  |  |
Pass | $ | 417 |  | $ | 14,236 |  | $ | 38,943 |  | $ | 22,508 |  | $ | 20,752 |  | $ | 109,821 |  | $ | 4,132 |  | $ | 0 |  | $ | 210,809 |
Special Mention | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 1,378 |  | 0 |  | 0 |  | 1,378 |
Substandard | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 187 |  | 0 |  | 0 |  | 187 |
Total Commercial Real Estate - Agriculture | $ | 417 |  | $ | 14,236 |  | $ | 38,943 |  | $ | 22,508 |  | $ | 20,752 |  | $ | 111,386 |  | $ | 4,132 |  | $ | 0 |  | $ | 212,374 |
Current-period gross writeoffs | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |
(In thousands) | 2024 | 2023 | 2022 | 2021 | 2020 | Prior | Revolving Loans Amortized Cost Basis | Revolving Loans Converted to Term | Total Loans
Commercial Real Estate - Construction |  |  |  |  |  |
Pass | $ | 0 |  | $ | 0 |  | $ | 690 |  | $ | 7,413 |  | $ | 2,057 |  | $ | 328 |  | $ | 306,104 |  | $ | 500 |  | $ | 317,092 |
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 | $ | 0 |  | $ | 0 |  | $ | 690 |  | $ | 7,413 |  | $ | 2,057 |  | $ | 328 |  | $ | 306,104 |  | $ | 500 |  | $ | 317,092 |
Current-period gross writeoffs | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |
Residential - Home Equity |  |  |  |  |  |  |
Performing | $ | 72 |  | $ | 2,105 |  | $ | 2,021 |  | $ | 862 |  | $ | 496 |  | $ | 13,575 |  | $ | 164,952 |  | $ | 383 |  | $ | 184,466 |
Nonperforming | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 793 |  | 2,681 |  | 0 |  | 3,474 |
Total Residential - Home Equity | $ | 72 |  | $ | 2,105 |  | $ | 2,021 |  | $ | 862 |  | $ | 496 |  | $ | 14,368 |  | $ | 167,633 |  | $ | 383 |  | $ | 187,940 |
Current-period gross writeoffs | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |
Residential - Mortgages |  |  |  |  |  |  |
Performing | $ | 17,791 |  | $ | 134,697 |  | $ | 183,845 |  | $ | 252,852 |  | $ | 218,740 |  | $ | 551,972 |  | $ | 0 |  | $ | 0 |  | $ | 1,359,897 |
Nonperforming | 0 |  | 0 |  | 391 |  | 422 |  | 877 |  | 9,566 |  | 0 |  | 0 |  | 11,256 |
Total Residential - Mortgages | $ | 17,791 |  | $ | 134,697 |  | $ | 184,236 |  | $ | 253,274 |  | $ | 219,617 |  | $ | 561,538 |  | $ | 0 |  | $ | 0 |  | $ | 1,371,153 |
Current-period gross writeoffs | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |
Consumer - Direct |  |  |  |  |  |  |
Performing | $ | 32,279 |  | $ | 21,706 |  | $ | 12,354 |  | $ | 10,538 |  | $ | 4,872 |  | $ | 13,201 |  | $ | 2,670 |  | $ | 0 |  | $ | 97,620 |
Nonperforming | 0 |  | 0 |  | 3 |  | 13 |  | 0 |  | 256 |  | 7 |  | 0 |  | 279 |
Total Consumer - Direct | $ | 32,279 |  | $ | 21,706 |  | $ | 12,357 |  | $ | 10,551 |  | $ | 4,872 |  | $ | 13,457 |  | $ | 2,677 |  | $ | 0 |  | $ | 97,899 |
Current-period gross writeoffs | $ | 401 |  | $ | 8 |  | $ | 2 |  | $ | 16 |  | $ | 5 |  | $ | 10 |  | $ | 0 |  | $ | 0 |  | $ | 442 |
Consumer - Indirect |  |  |  |  |  |  |
Performing | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 82 |  | $ | 54 |  | $ | 452 |  | $ | 0 |  | $ | 0 |  | $ | 588 |
Nonperforming | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 33 |  | 0 |  | 0 |  | 33 |
Total Consumer - Indirect | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 82 |  | $ | 54 |  | $ | 485 |  | $ | 0 |  | $ | 0 |  | $ | 621 |
Current-period gross writeoffs | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 3 |  | $ | 0 |  | $ | 0 |  | $ | 3 |
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: |  |  |  |  |  |  |
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 - 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 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 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 |

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