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Basis of Accounting and Consolidation (Tables) | 3 Months Ended
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Mar. 31, 2020
New Accounting Pronouncement Or Change In Accounting Principal Effect Of Change On Financing Receivable Allowance For Credit Losses [Line Items] |
Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block] | The components of accumulated other comprehensive income (loss) included in stockholders’ equity as of March 31, 2020 and December 31, 2019 are as follows (in thousands):
| Unrealized Gain (Loss) on Securities
March 31, 2020 |
Net unrealized gains on securities available-for-sale | $ | 7,366 |
Unamortized losses on held-to-maturity securities transferred from available-for-sale | (30 | )
Tax expense | (2,127 | )
Balance at March 31, 2020 | $ | 5,209 |
December 31, 2019 |
Net unrealized gains on securities available-for-sale | $ | 11,825 |
Unamortized losses on held-to-maturity securities transferred from available-for-sale | (50 | )
Tax Expense | (3,415 | )
Balance at December 31, 2019 | $ | 8,360 |
Schedule of Amounts Reclassified from Accumulated Other Comprehensive Income [Table Text Block] | Amounts reclassified from accumulated other comprehensive income and the affected line items in the statements of income during the three months ended March 31, 2020 and 2019, were as follows (in thousands):
| Amounts Reclassified from Other Comprehensive Income |  | Affected Line Item in the Statements of Income
| Three months ended March 31,
| 2020 |  | 2019
Realized gains on available-for-sale securities | $ | 531 |  |  | $ | 54 |  |  | Securities gains, net
Tax effect | (154 | ) |  | (16 | ) |  | Income taxes
Total reclassifications out of accumulated other comprehensive income | $ | 377 |  |  | $ | 38 |  |  | Net reclassified amount
Accounting Standards Update 2016-13 [Member] |
New Accounting Pronouncement Or Change In Accounting Principal Effect Of Change On Financing Receivable Allowance For Credit Losses [Line Items] |
New Accounting Pronouncement Effect Of Change On Financing Receivable Allowance For Credit Losses [Table Text Block] | The following table illustrates the impact of ASU 2016-13 adoption (in thousands):
|  | January 1, 2020
|  | As reported under ASU 2016-13 |  | Pre-ASU 2016-13 Adoption |  | Impact of ASU 2016-13 Adoption
Assets: |  |  |  |  |  |
Construction & Land Development |  | $ | 1,033 |  |  | $ | 1,146 |  |  | $ | (113 | )
Farm |  | 1,323 |  |  | 1,093 |  |  | 230 |
1-4 Family Residential Properties |  | 2,142 |  |  | 1,386 |  |  | 756 |
Commercial Real Estate |  | 11,739 |  |  | 11,198 |  |  | 541 |
Agricultural |  | 1,023 |  |  | 1,386 |  |  | (363 | )
Commercial & Industrial |  | 9,428 |  |  | 9,273 |  |  | 155 |
Consumer |  | 1,895 |  |  | 1,429 |  |  | 466 |
Allowance for credit losses for all loans |  | $ | 28,583 |  |  | $ | 26,911 |  |  | $ | 1,672 |
Liabilities: |  |  |  |  |  |
Allowance for credit losses on off-balance sheet exposures |  | $ | 69 |  |  | $ | — |  |  | $ | 69 |
New Accounting Pronouncement Effect Of Change On Financing Receivable, Purchased With Credit Deterioration, Allowance For Credit Losses [Table Text Block] | The following table illustrates the impact of ASU 2013-13 adoption for PCD assets previously classified as PCI included in the table above (in thousands):
|  | January 1, 2020
|  | As reported under ASU 2016-13 |  | Pre-ASU 2016-13 Adoption |  | Impact of ASU 2016-13 Adoption
Construction & Land Development |  | $ | 291 |  |  | $ | — |  |  | $ | 291 |
1-4 Family Residential Properties |  | 48 |  |  | 6 |  |  | 42 |
Commercial Real Estate |  | 818 |  |  | 359 |  |  | 459 |
Commercial & Industrial |  | 41 |  |  | — |  |  | 41 |
Allowance for credit losses for PCD loans |  | $ | 1,198 |  |  | $ | 365 |  |  | $ | 833 |

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- Definition Tabular disclosure of the net gain (loss) and net prior service cost or credit recognized in other comprehensive income (loss) for the period for pension plans and/or other employee benefit plans, and reclassification adjustments of other comprehensive income (loss) for the period, as those amounts, including amortization of the net transition asset or obligation, are recognized as components of net periodic benefit cost. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (i) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 + Details
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