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GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)

9 Months Ended

Sep. 30, 2021

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of in Changes in Goodwill

The following table presents changes in goodwill for the nine months ended September 30, 2021 and 2020:

			September 30, 2021						September 30, 2020
Balance, beginning of year			$	18,724					$	19,925
Adjustments to acquired goodwill (1)			—						(1,201)
Balance, end of period			$	18,724					$	18,724

(1) The Company finalized its purchase accounting adjustments associated with Hamilton as of May 1, 2020.

Schedule of Changes in Other Intangible Assets

The following table presents changes in other intangible assets for the three and nine months ended September 30, 2021 and 2020:

			Three Months Ended September 30,												Nine Months Ended September 30,
			2021						2020						2021						2020
Beginning of period			$	4,800					$	6,160					$	5,458					$	7,180
Amortization expense			(314)						(357)						(972)						(1,224)
Impairment			—						—						—						(153)
Balance, end of period			$	4,486					$	5,803					$	4,486					$	5,803

Schedule of Components of Other Intangible Assets

The following table presents the components of other identifiable intangible assets at September 30, 2021 and December 31, 2020:

			September 30, 2021												December 31, 2020
			Gross Amount						Accumulated Amortization						Gross Amount						Accumulated Amortization
Amortized intangible assets:
Core deposit intangibles			$	8,390					$	3,906					$	8,390					$	2,935
Other customer relationship intangibles			25						23						25						22
Total			$	8,415					$	3,929					$	8,415					$	2,957

Schedule of Estimated Aggregated Amortization Expense

The following table presents future estimated aggregate amortization expense for intangible assets remaining at September 30, 2021:

Remainder of 2021			$	303
2022			1,105
2023			935
2024			766
2025			596
Thereafter			781
			$	4,486

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- References

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- Definition

Tabular disclosure of the characteristics, including initial carrying value, residual amount, weighted average useful life, of finite-lived intangible assets acquired during the period by major class. A major class is composed of intangible assets that can be grouped together because they are similar, either by nature or by their use in the operations of the company.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275

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- Definition

Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
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-Paragraph 2
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Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

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-Name Accounting Standards Codification
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Tabular disclosure of the amount of amortization expense expected to be recorded in succeeding fiscal years for finite-lived intangible assets.

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