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ACCOUNTING POLICIES (Tables) | 9 Months Ended
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Sep. 30, 2023
Accounting Policies [Abstract] |
Impact of ASC 326 on the allowance for credit losses | The following table illustrates the impact of ASC 326 on the allowance for credit losses:
| January 1, 2023
(dollars in thousands) | Pre-ASC 326 Adoption |  | Impact of ASC 326 Adoption |  | As Reported under ASC 326
Assets: |  |  |  |  |
Allowance for credit losses on loans |  |  |  |  |
Commercial and industrial | $ | 3,279 |  | $ | (822) |  |  | $ | 2,457
Commercial real estate - owner occupied | 1,193 |  | 587 |  | 1,780
Commercial real estate - non-owner occupied | 6,721 |  | 501 |  | 7,222
Construction and land development | 4,223 |  | 1,969 |  | 6,192
Multi-family | 1,472 |  | 85 |  | 1,557
One-to-four family residential | 1,759 |  | 797 |  | 2,556
Agricultural and farmland | 796 |  | 1,567 |  | 2,363
Municipal, consumer, and other | 5,890 |  | 2,299 |  | 8,189
Allowance for credit losses on loans | $ | 25,333 |  | $ | 6,983 |  | $ | 32,316
Liabilities: |  |  |  |  |
Allowance for credit losses on unfunded commitments | $ | — |  | $ | 2,899 |  | $ | 2,899

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- Definition Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482989/270-10-45-12 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482989/270-10-45-13 + Details
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