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OFF-BALANCE SHEET COMMITMENTS AND CONTINGENCIES (Tables) | 9 Months Ended
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Sep. 30, 2023
Fair Value Disclosures [Abstract] |
Schedule of Off-Balance Sheet Risks | The Corporation's maximum obligation to extend credit for loan commitments (unfunded loans and unused lines of credit) and standby letters of credit outstanding as of September 30, 2023 and December 31, 2022 were as follows:
| September 30, 2023 |  | December 31, 2022
| Fixed Rate |  | Variable Rate |  | Fixed Rate |  | Variable Rate
Commitments to extended credit | $ | 117,790 |  |  | $ | 429,686 |  |  | $ | 126,594 |  |  | $ | 441,008 |
Unused lines of credit | 12,203 |  |  | 781,993 |  |  | 7,444 |  |  | 725,277 |
Standby letters of credit | 17,429 |  |  | 1,963 |  |  | 16,124 |  |  | 1,603 |
Schedule of Allowance For Credit Losses | The following table presents activity in the allowance for credit losses on unfunded loan commitments for the three and nine months ended September 30, 2023 and 2022, respectively:
| Three Months Ended |  | Nine Months Ended
| September 30, |  | September 30,
| 2023 |  | 2022 |  | 2023 |  | 2022
Beginning balance | $ | 718 |  |  | $ | 586 |  |  | $ | 603 |  |  | $ | 0 |
Provision for credit losses on unfunded loan commitments (1) | 33 |  |  | 55 |  |  | 148 |  |  | 641 |
Ending balance | $ | 751 |  |  | $ | 641 |  |  | $ | 751 |  |  | $ | 641 |
(1) Excludes provision for credit losses related to the loan portfolio.

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- Definition Tabular disclosure of the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined) which are not recognized in the financial statements (off-balance sheet) because they fail to meet some other criterion for recognition. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-10 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-11 + Details
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