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LOANS AND ALLOWANCE FOR LOAN LOSSES (Tables) | 12 Months Ended
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Dec. 31, 2018
Receivables [Abstract] |
Summary of Loan Portfolio, Excluding Residential Loans Held for Sale | The following table presents the loan portfolio by segment and class, excluding residential LHFS, at December 31, 2018 and December 31, 2017.
(Dollars in thousands) | 2018 |  | 2017
Commercial real estate: |  |  |
Owner-occupied | $ | 129,650 |  | $ | 116,811
Non-owner occupied | 252,794 |  | 244,491
Multi-family | 78,933 |  | 53,634
Non-owner occupied residential | 100,367 |  | 77,980
Acquisition and development: |  |  |
1-4 family residential construction | 7,385 |  | 11,730
Commercial and land development | 42,051 |  | 19,251
Commercial and industrial | 160,964 |  | 115,663
Municipal | 50,982 |  | 42,065
Residential mortgage: |  |  |
First lien | 235,296 |  | 162,509
Home equity – term | 12,208 |  | 11,784
Home equity – lines of credit | 143,616 |  | 132,192
Installment and other loans | 33,411 |  | 21,902
Total Loans (1) | $ | 1,247,657 |  | $ | 1,010,012
(1) Includes $135,009,000 of acquired loans at December 31, 2018.
Summary of Ratings Based On Internal Risk Rating System | The following summarizes the Company’s loan portfolio ratings based on its internal risk rating system at December 31, 2018 and 2017:
(Dollars in thousands) | Pass |  | Special Mention |  | Non-Impaired Substandard |  | Impaired - Substandard |  | Doubtful |  | PCI Loans |  | Total
December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |
Owner-occupied | $ | 121,903 |  | $ | 3,024 |  | $ | 987 |  | $ | 1,880 |  | $ | 0 |  | $ | 1,856 |  | $ | 129,650
Non-owner occupied | 242,136 |  | 10,008 |  | 0 |  | 0 |  | 0 |  | 650 |  | 252,794
Multi-family | 71,482 |  | 5,886 |  | 717 |  | 131 |  | 0 |  | 717 |  | 78,933
Non-owner occupied residential | 98,125 |  | 736 |  | 1,197 |  | 309 |  | 0 |  | 0 |  | 100,367
Acquisition and development: |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential construction | 7,385 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 7,385
Commercial and land development | 41,251 |  | 25 |  | 583 |  | 0 |  | 0 |  | 192 |  | 42,051
Commercial and industrial | 150,286 |  | 2,278 |  | 2,940 |  | 286 |  | 0 |  | 5,174 |  | 160,964
Municipal | 50,982 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 50,982
Residential mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |
First lien | 229,436 |  | 0 |  | 0 |  | 2,877 |  | 0 |  | 2,983 |  | 235,296
Home equity – term | 12,170 |  | 0 |  | 0 |  | 16 |  | 0 |  | 22 |  | 12,208
Home equity – lines of credit | 142,638 |  | 165 |  | 15 |  | 798 |  | 0 |  | 0 |  | 143,616
Installment and other loans | 33,229 |  | 15 |  | 1 |  | 0 |  | 0 |  | 166 |  | 33,411
| $ | 1,201,023 |  | $ | 22,137 |  | $ | 6,440 |  | $ | 6,297 |  | $ | 0 |  | $ | 11,760 |  | $ | 1,247,657
December 31, 2017 |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |
Owner-occupied | $ | 113,240 |  | $ | 413 |  | $ | 1,921 |  | $ | 1,237 |  | $ | 0 |  | $ | 0 |  | $ | 116,811
Non-owner occupied | 235,919 |  | 0 |  | 4,507 |  | 4,065 |  | 0 |  | 0 |  | 244,491
Multi-family | 48,603 |  | 4,113 |  | 753 |  | 165 |  | 0 |  | 0 |  | 53,634
Non-owner occupied residential | 76,373 |  | 142 |  | 1,084 |  | 381 |  | 0 |  | 0 |  | 77,980
Acquisition and development: |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential construction | 11,238 |  | 0 |  | 0 |  | 492 |  | 0 |  | 0 |  | 11,730
Commercial and land development | 18,635 |  | 5 |  | 611 |  | 0 |  | 0 |  | 0 |  | 19,251
Commercial and industrial | 113,162 |  | 2,151 |  | 0 |  | 350 |  | 0 |  | 0 |  | 115,663
Municipal | 42,065 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 42,065
Residential mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |
First lien | 158,673 |  | 0 |  | 0 |  | 3,836 |  | 0 |  | 0 |  | 162,509
Home equity – term | 11,762 |  | 0 |  | 0 |  | 22 |  | 0 |  | 0 |  | 11,784
Home equity – lines of credit | 131,585 |  | 80 |  | 60 |  | 467 |  | 0 |  | 0 |  | 132,192
Installment and other loans | 21,891 |  | 0 |  | 0 |  | 11 |  | 0 |  | 0 |  | 21,902
| $ | 983,146 |  | $ | 6,904 |  | $ | 8,936 |  | $ | 11,026 |  | $ | 0 |  | $ | 0 |  | $ | 1,010,012
Summary of Impaired Loans by Class | The following table, which excludes PCI loans, summarizes impaired loans by segment and class, segregated by those for which a specific allowance was required and those for which a specific allowance was not required at December 31, 2018 and 2017. The recorded investment in loans excludes accrued interest receivable due to insignificance. Related allowances established generally pertain to those loans in which loan forbearance agreements were in the process of being negotiated or updated appraisals were pending, and any partial charge-off will be recorded when final information is received.
| Impaired Loans with a Specific Allowance |  |  |  |  |  | Impaired Loans with No Specific Allowance |  |
(Dollars in thousands) | Recorded Investment (Book Balance) |  | Unpaid Principal Balance (Legal Balance) |  | Related Allowance |  | Recorded Investment (Book Balance) |  | Unpaid Principal Balance (Legal Balance)
December 31, 2018 |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |
Owner-occupied | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 1,880 |  | $ | 2,576
Multi-family | 0 |  | 0 |  | 0 |  | 131 |  | 336
Non-owner occupied residential | 0 |  | 0 |  | 0 |  | 309 |  | 632
Commercial and industrial | 0 |  | 0 |  | 0 |  | 286 |  | 457
Residential mortgage: |  |  |  |  |  |  |  |  |
First lien | 743 |  | 743 |  | 38 |  | 2,134 |  | 2,727
Home equity—term | 0 |  | 0 |  | 0 |  | 16 |  | 23
Home equity—lines of credit | 0 |  | 0 |  | 0 |  | 798 |  | 1,081
| $ | 743 |  | $ | 743 |  | $ | 38 |  | $ | 5,554 |  | $ | 7,832
December 31, 2017 |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |
Owner-occupied | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 1,237 |  | $ | 2,479
Non-owner occupied | 0 |  | 0 |  | 0 |  | 4,065 |  | 4,856
Multi-family | 0 |  | 0 |  | 0 |  | 165 |  | 352
Non-owner occupied residential | 0 |  | 0 |  | 0 |  | 381 |  | 669
Acquisition and development: |  |  |  |  |  |  |  |  |
1-4 family residential construction | 0 |  | 0 |  | 0 |  | 492 |  | 492
Commercial and industrial | 0 |  | 0 |  | 0 |  | 350 |  | 495
Residential mortgage: |  |  |  |  |  |  |  |  |
First lien | 872 |  | 872 |  | 42 |  | 2,964 |  | 3,706
Home equity—term | 0 |  | 0 |  | 0 |  | 22 |  | 27
Home equity—lines of credit | 0 |  | 0 |  | 0 |  | 467 |  | 628
Installment and other loans | 9 |  | 9 |  | 9 |  | 2 |  | 33
| $ | 881 |  | $ | 881 |  | $ | 51 |  | $ | 10,145 |  | $ | 13,737
Summary of Average Recorded Investment in Impaired Loans and Related Interest Income | The following table, which excludes PCI loans, summarizes the average recorded investment in impaired loans and related recognized interest income for the years ended December 31, 2018, 2017 and 2016.
| 2018 |  |  |  | 2017 |  |  |  | 2016 |  |
(Dollars in thousands) | Average Impaired Balance |  | Interest Income Recognized |  | Average Impaired Balance |  | Interest Income Recognized |  | Average Impaired Balance |  | Interest Income Recognized
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |
Owner-occupied | $ | 1,495 |  | $ | 2 |  | $ | 1,000 |  | $ | 6 |  | $ | 1,758 |  | $ | 0
Non-owner occupied | 1,842 |  | 0 |  | 392 |  | 0 |  | 6,831 |  | 0
Multi-family | 148 |  | 0 |  | 182 |  | 0 |  | 216 |  | 0
Non-owner occupied residential | 346 |  | 0 |  | 418 |  | 0 |  | 645 |  | 0
Acquisition and development: |  |  |  |  |  |  |  |  |  |  |
1-4 family residential construction | 181 |  | 0 |  | 154 |  | 0 |  | 0 |  | 0
Commercial and land development | 1 |  | 0 |  | 0 |  | 0 |  | 3 |  | 0
Commercial and industrial | 322 |  | 0 |  | 413 |  | 0 |  | 575 |  | 0
Residential mortgage: |  |  |  |  |  |  |  |  |  |  |
First lien | 3,234 |  | 59 |  | 4,012 |  | 58 |  | 4,525 |  | 33
Home equity – term | 19 |  | 0 |  | 61 |  | 0 |  | 98 |  | 0
Home equity – lines of credit | 657 |  | 2 |  | 488 |  | 2 |  | 455 |  | 0
Installment and other loans | 4 |  | 0 |  | 10 |  | 0 |  | 12 |  | 0
| $ | 8,249 |  | $ | 63 |  | $ | 7,130 |  | $ | 66 |  | $ | 15,118 |  | $ | 33
Schedule of Impaired Loans That Are TDRs | The following table presents impaired loans that are TDRs, with the recorded investment at December 31, 2018 and December 31, 2017.
| 2018 |  |  |  | 2017 |  |
(Dollars in thousands) | Number of Contracts |  | Recorded Investment |  | Number of Contracts |  | Recorded Investment
Accruing: |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |
Owner-occupied | 1 |  | $ | 39 |  | 1 |  | $ | 52
Residential mortgage: |  |  |  |  |  |  |
First lien | 11 |  | 1,069 |  | 11 |  | 1,102
Home equity - lines of credit | 1 |  | 24 |  | 1 |  | 29
| 13 |  | 1,132 |  | 13 |  | 1,183
Nonaccruing: |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |
Owner-occupied | 1 |  | 37 |  | 1 |  | 57
Residential mortgage: |  |  |  |  |  |  |
First lien | 8 |  | 658 |  | 8 |  | 715
Installment and other loans | 0 |  | 0 |  | 1 |  | 3
| 9 |  | 695 |  | 10 |  | 775
| 22 |  | $ | 1,827 |  | 23 |  | $ | 1,958
Schedule of Number of Loans Modified | The following table presents the number of loans modified, and their pre-modification and post-modification investment balances for the years ended December 31, 2017, and 2016. There were no loans modified during 2018.
(Dollars in thousands) | Number of Contracts |  | Pre- Modification Investment Balance |  | Post- Modification Investment Balance
December 31, 2017 |  |  |  |  |
Commercial real estate: |  |  |  |  |
Owner occupied | 2 |  | $ | 119 |  | $ | 119
December 31, 2016 |  |  |  |  |
Commercial real estate: |  |  |  |  |
Non-owner occupied | 1 |  | $ | 6,095 |  | $ | 6,095
Residential mortgage: |  |  |  |  |
First lien | 2 |  | 265 |  | 265
Home equity - lines of credit | 1 |  | 34 |  | 34
| 4 |  | $ | 6,394 |  | $ | 6,394
Schedule of Classes of Loan Portfolio Summarized by Aging Categories | The following table presents the classes of the loan portfolio summarized by aging categories of performing loans and nonaccrual loans at December 31, 2018 and 2017.
|  |  | Days Past Due |  |  |  |  |  |  |  |  |  |
| Current |  | 30-59 |  | 60-89 |  | 90+ (still accruing) |  | Total Past Due |  | Non- Accrual |  | Total Loans
December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |
Owner-occupied | $ | 125,887 |  | $ | 66 |  | $ | 0 |  | $ | 0 |  | $ | 66 |  | $ | 1,841 |  | $ | 127,794
Non-owner occupied | 252,144 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 252,144
Multi-family | 78,085 |  | 0 |  | 0 |  | 0 |  | 0 |  | 131 |  | 78,216
Non-owner occupied residential | 99,803 |  | 226 |  | 29 |  | 0 |  | 255 |  | 309 |  | 100,367
Acquisition and development: |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential construction | 7,385 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 7,385
Commercial and land development | 41,822 |  | 37 |  | 0 |  | 0 |  | 37 |  | 0 |  | 41,859
Commercial and industrial | 154,988 |  | 411 |  | 105 |  | 0 |  | 516 |  | 286 |  | 155,790
Municipal | 50,982 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 50,982
Residential mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |
First lien | 228,179 |  | 1,592 |  | 734 |  | 0 |  | 2,326 |  | 1,808 |  | 232,313
Home equity – term | 11,487 |  | 678 |  | 5 |  | 0 |  | 683 |  | 16 |  | 12,186
Home equity – lines of credit | 142,394 |  | 420 |  | 28 |  | 0 |  | 448 |  | 774 |  | 143,616
Installment and other loans | 33,135 |  | 66 |  | 44 |  | 0 |  | 110 |  | 0 |  | 33,245
Subtotal | 1,226,291 |  | 3,496 |  | 945 |  | 0 |  | 4,441 |  | 5,165 |  | 1,235,897
Loans acquired with credit deterioration: |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |
Owner-occupied | 1,784 |  | 0 |  | 72 |  | 0 |  | 72 |  | 0 |  | 1,856
Non-owner occupied | 650 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 650
Multi-family | 717 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 717
Acquisition and development: |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and land development | 192 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 192
Commercial and industrial | 4,943 |  | 231 |  | 0 |  | 0 |  | 231 |  | 0 |  | 5,174
Residential mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |
First lien | 2,506 |  | 382 |  | 42 |  | 53 |  | 477 |  | 0 |  | 2,983
Home equity – term | 17 |  | 5 |  | 0 |  | 0 |  | 5 |  | 0 |  | 22
Installment and other loans | 149 |  | 13 |  | 0 |  | 4 |  | 17 |  | 0 |  | 166
Subtotal | 10,958 |  | 631 |  | 114 |  | 57 |  | 802 |  | 0 |  | 11,760
| $ | 1,237,249 |  | $ | 4,127 |  | $ | 1,059 |  | $ | 57 |  | $ | 5,243 |  | $ | 5,165 |  | $ | 1,247,657
|  |  | Days Past Due |  |  |  |  |  |  |  |  |  |
| Current |  | 30-59 |  | 60-89 |  | 90+ (still accruing) |  | Total Past Due |  | Non- Accrual |  | Total Loans
December 31, 2017 |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate: |  |  |  |  |  |  |  |  |  |  |  |  |
Owner-occupied | $ | 115,605 |  | $ | 4 |  | $ | 17 |  | $ | 0 |  | $ | 21 |  | $ | 1,185 |  | $ | 116,811
Non-owner occupied | 240,426 |  | 0 |  | 0 |  | 0 |  | 0 |  | 4,065 |  | 244,491
Multi-family | 53,469 |  | 0 |  | 0 |  | 0 |  | 0 |  | 165 |  | 53,634
Non-owner occupied residential | 77,454 |  | 145 |  | 0 |  | 0 |  | 145 |  | 381 |  | 77,980
Acquisition and development: |  |  |  |  |  |  |  |  |  |  |  |  |
1-4 family residential construction | 11,238 |  | 0 |  | 0 |  | 0 |  | 0 |  | 492 |  | 11,730
Commercial and land development | 19,226 |  | 25 |  | 0 |  | 0 |  | 25 |  | 0 |  | 19,251
Commercial and industrial | 115,312 |  | 1 |  | 0 |  | 0 |  | 1 |  | 350 |  | 115,663
Municipal | 42,065 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 42,065
Residential mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |
First lien | 155,387 |  | 3,333 |  | 1,055 |  | 0 |  | 4,388 |  | 2,734 |  | 162,509
Home equity – term | 11,753 |  | 9 |  | 0 |  | 0 |  | 9 |  | 22 |  | 11,784
Home equity – lines of credit | 131,208 |  | 474 |  | 72 |  | 0 |  | 546 |  | 438 |  | 132,192
Installment and other loans | 21,749 |  | 141 |  | 1 |  | 0 |  | 142 |  | 11 |  | 21,902
| $ | 994,892 |  | $ | 4,132 |  | $ | 1,145 |  | $ | 0 |  | $ | 5,277 |  | $ | 9,843 |  | $ | 1,010,012
Schedule of Activity in Allowance for Loan Losses | The following table presents activity in the ALL for the years ended December 31, 2018, 2017 and 2016.
| Commercial |  |  |  |  |  |  |  |  |  | Consumer |  |  |  |  |  |  |  |
(Dollars in thousands) | Commercial Real Estate |  | Acquisition and Development |  | Commercial and Industrial |  | Municipal |  | Total |  | Residential Mortgage |  | Installment and Other |  | Total |  | Unallocated |  | Total
December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of year | $ | 6,763 |  | $ | 417 |  | $ | 1,446 |  | $ | 84 |  | $ | 8,710 |  | $ | 3,400 |  | $ | 211 |  | $ | 3,611 |  | $ | 475 |  | $ | 12,796
Provision for loan losses | (442) |  | 396 |  | 209 |  | 14 |  | 177 |  | 363 |  | 165 |  | 528 |  | 95 |  | 800
Charge-offs | (17) |  | (7) |  | 0 |  | 0 |  | (24) |  | (148) |  | (292) |  | (440) |  | 0 |  | (464)
Recoveries | 572 |  | 11 |  | 1 |  | 0 |  | 584 |  | 138 |  | 160 |  | 298 |  | 0 |  | 882
Balance, end of year | $ | 6,876 |  | $ | 817 |  | $ | 1,656 |  | $ | 98 |  | $ | 9,447 |  | $ | 3,753 |  | $ | 244 |  | $ | 3,997 |  | $ | 570 |  | $ | 14,014
December 31, 2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of year | $ | 7,530 |  | $ | 580 |  | $ | 1,074 |  | $ | 54 |  | $ | 9,238 |  | $ | 2,979 |  | $ | 144 |  | $ | 3,123 |  | $ | 414 |  | $ | 12,775
Provision for loan losses | 38 |  | (167) |  | 333 |  | 30 |  | 234 |  | 531 |  | 174 |  | 705 |  | 61 |  | 1,000
Charge-offs | (835) |  | 0 |  | (85) |  | 0 |  | (920) |  | (180) |  | (166) |  | (346) |  | 0 |  | (1,266)
Recoveries | 30 |  | 4 |  | 124 |  | 0 |  | 158 |  | 70 |  | 59 |  | 129 |  | 0 |  | 287
Balance, end of year | $ | 6,763 |  | $ | 417 |  | $ | 1,446 |  | $ | 84 |  | $ | 8,710 |  | $ | 3,400 |  | $ | 211 |  | $ | 3,611 |  | $ | 475 |  | $ | 12,796
December 31, 2016 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of year | $ | 7,883 |  | $ | 850 |  | $ | 1,012 |  | $ | 58 |  | $ | 9,803 |  | $ | 2,870 |  | $ | 121 |  | $ | 2,991 |  | $ | 774 |  | $ | 13,568
Provision for loan losses | 107 |  | (270) |  | 129 |  | (4) |  | (38) |  | 532 |  | 116 |  | 648 |  | (360) |  | 250
Charge-offs | (872) |  | 0 |  | (79) |  | 0 |  | (951) |  | (577) |  | (194) |  | (771) |  | 0 |  | (1,722)
Recoveries | 412 |  | 0 |  | 12 |  | 0 |  | 424 |  | 154 |  | 101 |  | 255 |  | 0 |  | 679
Balance, end of year | $ | 7,530 |  | $ | 580 |  | $ | 1,074 |  | $ | 54 |  | $ | 9,238 |  | $ | 2,979 |  | $ | 144 |  | $ | 3,123 |  | $ | 414 |  | $ | 12,775
Summary of Ending Loan Balance Individually Evaluated for Impairment | The following table summarizes the ending loan balances individually evaluated for impairment based upon loan segment, as well as the related ALL loss allocation for each at December 31, 2018 and 2017. PCI loans are excluded from loans individually evaluated for impairment.
| Commercial |  |  |  |  |  |  |  |  |  | Consumer |  |  |  |  |  |  |  |
(Dollars in thousands) | Commercial Real Estate |  | Acquisition and Development |  | Commercial and Industrial |  | Municipal |  | Total |  | Residential Mortgage |  | Installment and Other |  | Total |  | Unallocated |  | Total
December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans allocated by: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 2,320 |  | $ | 0 |  | $ | 286 |  | $ | 0 |  | $ | 2,606 |  | $ | 3,691 |  | $ | 0 |  | $ | 3,691 |  | $ | 0 |  | $ | 6,297
Collectively evaluated for impairment | 559,424 |  | 49,436 |  | 160,678 |  | 50,982 |  | 820,520 |  | 387,429 |  | 33,411 |  | 420,840 |  | 0 |  | 1,241,360
| $ | 561,744 |  | $ | 49,436 |  | $ | 160,964 |  | $ | 50,982 |  | $ | 823,126 |  | $ | 391,120 |  | $ | 33,411 |  | $ | 424,531 |  | $ | 0 |  | $ | 1,247,657
Allowance for loan losses allocated by: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 38 |  | $ | 0 |  | $ | 38 |  | $ | 0 |  | $ | 38
Collectively evaluated for impairment | 6,876 |  | 817 |  | 1,656 |  | 98 |  | 9,447 |  | 3,715 |  | 244 |  | 3,959 |  | 570 |  | 13,976
| $ | 6,876 |  | $ | 817 |  | $ | 1,656 |  | $ | 98 |  | $ | 9,447 |  | $ | 3,753 |  | $ | 244 |  | $ | 3,997 |  | $ | 570 |  | $ | 14,014
December 31, 2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans allocated by: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 5,848 |  | $ | 492 |  | $ | 350 |  | $ | 0 |  | $ | 6,690 |  | $ | 4,325 |  | $ | 11 |  | $ | 4,336 |  | $ | 0 |  | $ | 11,026
Collectively evaluated for impairment | 487,068 |  | 30,489 |  | 115,313 |  | 42,065 |  | 674,935 |  | 302,160 |  | 21,891 |  | 324,051 |  | 0 |  | 998,986
| $ | 492,916 |  | $ | 30,981 |  | $ | 115,663 |  | $ | 42,065 |  | $ | 681,625 |  | $ | 306,485 |  | $ | 21,902 |  | $ | 328,387 |  | $ | 0 |  | $ | 1,010,012
Allowance for loan losses allocated by: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 42 |  | $ | 9 |  | $ | 51 |  | $ | 0 |  | $ | 51
Collectively evaluated for impairment | 6,763 |  | 417 |  | 1,446 |  | 84 |  | 8,710 |  | 3,358 |  | 202 |  | 3,560 |  | 475 |  | 12,745
| $ | 6,763 |  | $ | 417 |  | $ | 1,446 |  | $ | 84 |  | $ | 8,710 |  | $ | 3,400 |  | $ | 211 |  | $ | 3,611 |  | $ | 475 |  | $ | 12,796
Schedule of Activity for the Accretable Yield of Purchased Impaired Loans | The following table provides activity for the accretable yield of purchased impaired loans for the year ended December 31, 2018.
(Dollars in thousands) |  |  |
Accretable yield, beginning of year | $ | 0 |  |
New loans purchased | 2,243 |  |
Accretion of income | (178) |  |
Accretable yield, end of year | $ | 2,065 |  |

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