Accounting for Certain Loans Acquired in a Transfer (Tables)

3 Months Ended

Mar. 31, 2014


	March 31			December 31
	2014			2013
Commercial
Working capital and equipment	$	253,939		$	241,569
Real estate, including agriculture		254,734			245,313
Tax exempt		2,483			2,898
Other		17,479			15,409

Total		528,635			505,189
Real estate
1–4 family		185,428			181,393
Other		4,465			4,565

Total		189,893			185,958
Consumer
Auto		140,147			139,915
Recreation		5,107			4,839
Real estate/home improvement		31,139			30,729
Home equity		96,682			96,924
Unsecured		3,780			3,825
Other		3,265			3,293

Total		280,120			279,525
Mortgage warehouse		102,146			98,156

Total loans		1,100,794			1,068,828
Allowance for loan losses		(16,102	)		(15,992	)

Loans, net	$	1,084,692		$	1,052,836

Loans Purchased With Evidence Of Credit Deterioration [Member]

The carrying amount of those loans is included in the balance sheet amounts of loans receivable are as follows:


	March 31		December 31
	2014		2013
Commercial	$	22,223	$	37,048
Real estate		11,033		11,761
Consumer		10,272		11,485

Outstanding balance	$	43,528	$	60,294

Carrying amount, net of allowance of $367 and $389	$	43,161	$	59,905

Accretable yield, or income expected to be collected for the three months ended March 31, is as follows:


	2014			2013
Balance at January 1	$	3,185		$	6,111
Additions		—			—
Accretion		(138	)		(451	)
Reclassification from nonaccreatable difference		—			—
Disposals		(18	)		(696	)

Balance at March 31	$	3,029		$	4,964