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Loans and Allowance for Loan Losses (Tables) | 12 Months Ended
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Dec. 31, 2019
Receivables [Abstract] |
Schedule of Loans | At December 31, 2019 and 2018, loans consisted of the following (in thousands):
|  | December 31, 2019 |  |  |  |  |  | December 31, 2018 |  |  |  |
|  | PCI Loans |  | All Other Loans |  | Total |  | PCI Loans |  | All Other Loans |  | Total
Commercial real estate |  | $ | 15,255 |  |  | $ | 890,051 |  |  | $ | 905,306 |  |  | $ | 17,682 |  |  | $ | 842,345 |  |  | $ | 860,027 |
Consumer real estate |  | 6,541 |  |  | 416,797 |  |  | 423,338 |  |  | 8,712 |  |  | 398,542 |  |  | 407,254 |
Construction and land development |  | 4,458 |  |  | 223,168 |  |  | 227,626 |  |  | 4,602 |  |  | 183,293 |  |  | 187,895 |
Commercial and industrial |  | 407 |  |  | 336,668 |  |  | 337,075 |  |  | 2,557 |  |  | 305,697 |  |  | 308,254 |
Consumer and other |  | 326 |  |  | 9,577 |  |  | 9,903 |  |  | 605 |  |  | 13,204 |  |  | 13,809 |
Total loans |  | 26,987 |  |  | 1,876,261 |  |  | 1,903,248 |  |  | 34,158 |  |  | 1,743,081 |  |  | 1,777,239 |
Less: Allowance for loan losses |  | (156) |  |  | (10,087) |  |  | (10,243) |  |  | — |  |  | (8,275) |  |  | (8,275) |
Loans, net |  | $ | 26,831 |  |  | $ | 1,866,174 |  |  | $ | 1,893,005 |  |  | $ | 34,158 |  |  | $ | 1,734,806 |  |  | $ | 1,768,964 |
Schedule of Impaired and Performing Loans Receivable | The composition of loans by loan classification for impaired and performing loan status at December 31, 2019 and 2018, is summarized in the tables below (amounts in thousands):
|  | December 31, 2019 |  |  |  |  |  |  |  |  |  |
|  | Commercial Real Estate |  | Consumer Real Estate |  | Construction and Land Development |  | Commercial and Industrial |  | Consumer and Other |  | Total
Performing loans |  | $ | 889,795 |  |  | $ | 415,250 |  |  | $ | 222,621 |  |  | $ | 336,508 |  |  | $ | 9,577 |  |  | $ | 1,873,751 |
Impaired loans |  | 256 |  |  | 1,547 |  |  | 547 |  |  | 160 |  |  | — |  |  | 2,510 |
|  | 890,051 |  |  | 416,797 |  |  | 223,168 |  |  | 336,668 |  |  | 9,577 |  |  | 1,876,261 |
PCI loans |  | 15,255 |  |  | 6,541 |  |  | 4,458 |  |  | 407 |  |  | 326 |  |  | 26,987 |
Total |  | $ | 905,306 |  |  | $ | 423,338 |  |  | $ | 227,626 |  |  | $ | 337,075 |  |  | $ | 9,903 |  |  | $ | 1,903,248 |
|  | December 31, 2018 |  |  |  |  |  |  |  |  |  |
|  | Commercial Real Estate |  | Consumer Real Estate |  | Construction and Land Development |  | Commercial and Industrial |  | Consumer and Other |  | Total
Performing loans |  | $ | 841,709 |  |  | $ | 397,306 |  |  | $ | 182,746 |  |  | $ | 304,673 |  |  | $ | 13,088 |  |  | $ | 1,739,522 |
Impaired loans |  | 636 |  |  | 1,236 |  |  | 547 |  |  | 1,024 |  |  | 116 |  |  | 3,559 |
|  | 842,345 |  |  | 398,542 |  |  | 183,293 |  |  | 305,697 |  |  | 13,204 |  |  | 1,743,081 |
PCI loans |  | 17,682 |  |  | 8,712 |  |  | 4,602 |  |  | 2,557 |  |  | 605 |  |  | 34,158 |
Total loans |  | $ | 860,027 |  |  | $ | 407,254 |  |  | $ | 187,895 |  |  | $ | 308,254 |  |  | $ | 13,809 |  |  | $ | 1,777,239 |
Schedule of Allowance for Loan Losses for Impaired and Performing Loans Receivable | The following tables show the allowance for loan losses allocation by loan classification for impaired and performing loans as of December 31, 2019 and 2018 (amounts in thousands):
|  | December 31, 2019 |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  | Construction |  | Commercial |  | Consumer |  |
|  | Commercial |  | Consumer |  | and Land |  | and |  | and |  |
|  | Real Estate |  | Real Estate |  | Development |  | Industrial |  | Other |  | Total
Performing loans |  | $ | 4,491 |  |  | $ | 2,159 |  |  | $ | 1,127 |  |  | $ | 1,766 |  |  | $ | 69 |  |  | $ | 9,612 |
Impaired loans |  | — |  |  | 343 |  |  | — |  |  | 132 |  |  | — |  |  | 475 |
|  | 4,491 |  |  | 2,502 |  |  | 1,127 |  |  | 1,898 |  |  | 69 |  |  | 10,087 |
PCI loans |  | 17 |  |  | 74 |  |  | — |  |  | 59 |  |  | 6 |  |  | 156 |
Total |  | $ | 4,508 |  |  | $ | 2,576 |  |  | $ | 1,127 |  |  | $ | 1,957 |  |  | $ | 75 |  |  | $ | 10,243 |
Credit Risk Management (continued):
|  | December 31, 2018 |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  | Construction |  | Commercial |  | Consumer |  |
|  | Commercial |  | Consumer |  | and Land |  | and |  | and |  |
|  | Real Estate |  | Real Estate |  | Development |  | Industrial |  | Other |  | Total
Performing loans |  | $ | 3,639 |  |  | $ | 1,763 |  |  | $ | 795 |  |  | $ | 1,304 |  |  | $ | 240 |  |  | $ | 7,741 |
Impaired loans |  | — |  |  | 26 |  |  | — |  |  | 442 |  |  | 66 |  |  | 534 |
|  | 3,639 |  |  | 1,789 |  |  | 795 |  |  | 1,746 |  |  | 306 |  |  | 8,275 |
PCI loans |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total |  | $ | 3,639 |  |  | $ | 1,789 |  |  | $ | 795 |  |  | $ | 1,746 |  |  | $ | 306 |  |  | $ | 8,275 |
Schedule of Loan Receivable Allowance For Credit Losses | The following tables detail the changes in the allowance for loan losses for the year ending December 31, 2019 and December 31, 2018, by loan classification (amounts in thousands):
|  | December 31, 2019 |  |  |  |  |  |  |  |  |  |
|  | Commercial Real Estate |  | Consumer Real Estate |  | Construction and Land Development |  | Commercial and Industrial |  | Consumer and Other |  | Total
Beginning balance |  | $ | 3,639 |  |  | $ | 1,789 |  |  | $ | 795 |  |  | $ | 1,746 |  |  | $ | 306 |  |  | $ | 8,275 |
Loans charged off |  | (36) |  |  | (4) |  |  | — |  |  | (659) |  |  | (344) |  |  | (1,043) |
Recoveries of loans charged off |  | 65 |  |  | 164 |  |  | 8 |  |  | 77 |  |  | 98 |  |  | 412 |
Provision for loan losses |  | 840 |  |  | 627 |  |  | 324 |  |  | 793 |  |  | 15 |  |  | 2,599 |
Ending balance |  | $ | 4,508 |  |  | $ | 2,576 |  |  | $ | 1,127 |  |  | $ | 1,957 |  |  | $ | 75 |  |  | $ | 10,243 |
|  | December 31, 2018 |  |  |  |  |  |  |  |  |  |
|  | Commercial Real Estate |  | Consumer Real Estate |  | Construction and Land Development |  | Commercial and Industrial |  | Consumer and Other |  | Total
Beginning balance |  | $ | 2,465 |  |  | $ | 1,596 |  |  | $ | 521 |  |  | $ | 1,062 |  |  | $ | 216 |  |  | $ | 5,860 |
Loans charged off |  | (38) |  |  | (275) |  |  | — |  |  | (177) |  |  | (370) |  |  | (860) |
Recoveries of loans charged off |  | 2 |  |  | 100 |  |  | 9 |  |  | 72 |  |  | 156 |  |  | 339 |
Provision for loan losses |  | 1,210 |  |  | 368 |  |  | 265 |  |  | 789 |  |  | 304 |  |  | 2,936 |
Ending balance |  | $ | 3,639 |  |  | $ | 1,789 |  |  | $ | 795 |  |  | $ | 1,746 |  |  | $ | 306 |  |  | $ | 8,275 |
Loan Credit Quality Indicators | The following tables outline the amount of each loan classification and the amount categorized into each risk rating as of December 31, 2019 and 2018 (amounts in thousands):
|  | December 31, 2019 |  |  |  |  |  |  |  |  |  |
Non PCI Loans |  | Commercial Real Estate |  | Consumer Real Estate |  | Construction and Land Development |  | Commercial and Industrial |  | Consumer and Other |  | Total
Pass |  | $ | 860,447 |  |  | $ | 413,192 |  |  | $ | 216,459 |  |  | $ | 328,564 |  |  | $ | 9,462 |  |  | $ | 1,828,124 |
Watch |  | 25,180 |  |  | 989 |  |  | 6,089 |  |  | 6,786 |  |  | 40 |  |  | 39,084 |
Special mention |  | 4,057 |  |  | 738 |  |  | — |  |  | 1,033 |  |  | — |  |  | 5,828 |
Substandard |  | 367 |  |  | 1,713 |  |  | 620 |  |  | 228 |  |  | 51 |  |  | 2,979 |
Doubtful |  | — |  |  | 165 |  |  | — |  |  | 57 |  |  | 24 |  |  | 246 |
Total |  | $ | 890,051 |  |  | $ | 416,797 |  |  | $ | 223,168 |  |  | $ | 336,668 |  |  | $ | 9,577 |  |  | $ | 1,876,261 |
Credit Risk Management (continued):
|  | December 31, 2019 |  |  |  |  |  |  |  |  |  |
PCI Loans |  | Commercial Real Estate |  | Consumer Real Estate |  | Construction and Land Development |  | Commercial and Industrial |  | Consumer and Other |  | Total
Pass |  | $ | 12,473 |  |  | $ | 5,258 |  |  | $ | 902 |  |  | $ | 41 |  |  | $ | 300 |  |  | $ | 18,974 |
Watch |  | 2,234 |  |  | 38 |  |  | 3,556 |  |  | — |  |  | 13 |  |  | 5,841 |
Special mention |  | 139 |  |  | 60 |  |  | — |  |  | — |  |  | — |  |  | 199 |
Substandard |  | 409 |  |  | 1,185 |  |  | — |  |  | 366 |  |  | 13 |  |  | 1,973 |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total |  | $ | 15,255 |  |  | $ | 6,541 |  |  | $ | 4,458 |  |  | $ | 407 |  |  | $ | 326 |  |  | $ | 26,987 |
Total loans |  | $ | 905,306 |  |  | $ | 423,338 |  |  | $ | 227,626 |  |  | $ | 337,075 |  |  | $ | 9,903 |  |  | $ | 1,903,248 |
|  | December 31, 2018 |  |  |  |  |  |  |  |  |  |
Non PCI Loans |  | Commercial Real Estate |  | Consumer Real Estate |  | Construction and Land Development |  | Commercial and Industrial |  | Consumer and Other |  | Total
Pass |  | $ | 834,912 |  |  | $ | 394,728 |  |  | $ | 182,524 |  |  | $ | 303,805 |  |  | $ | 12,927 |  |  | $ | 1,728,896 |
Watch |  | 6,791 |  |  | 2,678 |  |  | 64 |  |  | 1,090 |  |  | 135 |  |  | 10,758 |
Special mention |  | — |  |  | 14 |  |  | 158 |  |  | 137 |  |  | — |  |  | 309 |
Substandard |  | 642 |  |  | 1,122 |  |  | 547 |  |  | 462 |  |  | 142 |  |  | 2,915 |
Doubtful |  | — |  |  | — |  |  | — |  |  | 203 |  |  | — |  |  | 203 |
Total |  | $ | 842,345 |  |  | $ | 398,542 |  |  | $ | 183,293 |  |  | $ | 305,697 |  |  | $ | 13,204 |  |  | $ | 1,743,081 |
|  | December 31, 2018 |  |  |  |  |  |  |  |  |  |
PCI Loans |  | Commercial Real Estate |  | Consumer Real Estate |  | Construction and Land Development |  | Commercial and Industrial |  | Consumer and Other |  | Total
Pass |  | $ | 14,050 |  |  | $ | 5,617 |  |  | $ | 4,033 |  |  | $ | 2,382 |  |  | $ | 541 |  |  | $ | 26,623 |
Watch |  | 1,805 |  |  | 756 |  |  | 569 |  |  | — |  |  | 17 |  |  | 3,147 |
Special mention |  | 1,030 |  |  | 446 |  |  | — |  |  | 50 |  |  | 10 |  |  | 1,536 |
Substandard |  | 797 |  |  | 1,893 |  |  | — |  |  | 125 |  |  | 37 |  |  | 2,852 |
Doubtful |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total |  | $ | 17,682 |  |  | $ | 8,712 |  |  | $ | 4,602 |  |  | $ | 2,557 |  |  | $ | 605 |  |  | $ | 34,158 |
Total loans |  | $ | 860,027 |  |  | $ | 407,254 |  |  | $ | 187,895 |  |  | $ | 308,254 |  |  | $ | 13,809 |  |  | $ | 1,777,239 |
Past Due Loans and Leases | The following tables present the aging of the recorded investment in loans and leases as of December 31, 2019 and 2018 (amounts in thousands):
|  | December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | 30-60 Days Past Due and Accruing |  | 61-89 Days Past Due and Accruing |  | Past Due 90 Days or More and Accruing |  | Nonaccrual |  | Total Past Due |  | PCI Loans |  | Current Loans |  | Total Loans
Commercial real estate |  | $ | 466 |  |  | $ | 22 |  |  | $ | — |  |  | $ | 124 |  |  | $ | 612 |  |  | $ | 15,255 |  |  | $ | 889,439 |  |  | $ | 905,306 |
Consumer real estate |  | 1,564 |  |  | 30 |  |  | — |  |  | 1,872 |  |  | 3,466 |  |  | 6,541 |  |  | 413,331 |  |  | 423,338 |
Construction and land development |  | 507 |  |  | — |  |  | 607 |  |  | 620 |  |  | 1,734 |  |  | 4,458 |  |  | 221,434 |  |  | 227,626 |
Commercial and industrial |  | 559 |  |  | — |  |  | — |  |  | 57 |  |  | 669 |  |  | 407 |  |  | 335,999 |  |  | 337,075 |
Consumer and other |  | 86 |  |  | — |  |  | — |  |  | 70 |  |  | 170 |  |  | 326 |  |  | 9,407 |  |  | 9,903 |
Total |  | $ | 3,182 |  |  | $ | 119 |  |  | $ | 607 |  |  | $ | 2,743 |  |  | $ | 6,651 |  |  | $ | 26,987 |  |  | $ | 1,869,610 |  |  | $ | 1,903,248 |
|  | December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | 30-60 Days Past Due and Accruing |  | 61-89 Days Past Due and Accruing |  | Past Due 90 Days or More and Accruing |  | Nonaccrual |  | Total Past Due |  | PCI Loans |  | Current Loans |  | Total Loans
Commercial real estate |  | $ | 377 |  |  | $ | 19 |  |  | $ | — |  |  | $ | 272 |  |  | $ | 668 |  |  | $ | 17,682 |  |  | $ | 841,677 |  |  | $ | 860,027 |
Consumer real estate |  | 1,168 |  |  | 462 |  |  | 454 |  |  | 844 |  |  | 2,928 |  |  | 8,712 |  |  | 395,614 |  |  | 407,254 |
Construction and land development |  | 343 |  |  | — |  |  | — |  |  | 547 |  |  | 890 |  |  | 4,602 |  |  | 182,403 |  |  | 187,895 |
Commercial and industrial |  | 155 |  |  | — |  |  | 101 |  |  | 909 |  |  | 1,165 |  |  | 2,557 |  |  | 304,532 |  |  | 308,254 |
Consumer and other |  | 117 |  |  | — |  |  | 29 |  |  | 124 |  |  | 270 |  |  | 605 |  |  | 12,934 |  |  | 13,809 |
Total |  | $ | 2,160 |  |  | $ | 481 |  |  | $ | 584 |  |  | $ | 2,696 |  |  | $ | 5,921 |  |  | $ | 34,158 |  |  | $ | 1,737,160 |  |  | $ | 1,777,239 |
Impaired Loans | The following is an analysis of the impaired loan portfolio, including PCI loans, detailing the related allowance recorded (in thousands):
|  | December 31, 2019 |  |  |  |  |  | December 31, 2018 |  |  |  |
|  | Recorded Investment |  | Unpaid Principal Balance |  | Related Allowance |  | Recorded Investment |  | Unpaid Principal Balance |  | Related Allowance
Impaired loans without a valuation allowance: |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  | $ | 256 |  |  | $ | 261 |  |  | $ | — |  |  | $ | 636 |  |  | $ | 648 |  |  |  | $ | — |
Consumer real estate |  | 553 |  |  | 553 |  |  | — |  |  | 1,073 |  |  | 1,089 |  |  |  | — |
Construction and land development |  | 547 |  |  | 547 |  |  | — |  |  | 547 |  |  | 547 |  |  |  | — |
Commercial and industrial |  | — |  |  | — |  |  | — |  |  | 69 |  |  | 70 |  |  |  | — |
Consumer and other |  | — |  |  | — |  |  | — |  |  | 29 |  |  | 33 |  |  |  | — |
|  | 1,356 |  |  | 1,361 |  |  | — |  |  | 2,354 |  |  | 2,387 |  |  |  | — |
Impaired loans with a valuation allowance: |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  |  | — |
Consumer real estate |  | 994 |  |  | 994 |  |  | 343 |  |  | 163 |  |  | 205 |  |  |  | 26 |
Construction and land development |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  |  | — |
Commercial and industrial |  | 160 |  |  | 160 |  |  | 132 |  |  | 955 |  |  | 973 |  |  |  | 442 |
Consumer and other |  | — |  |  | — |  |  | — |  |  | 87 |  |  | 87 |  |  |  | 66 |
|  | 1,154 |  |  | 1,154 |  |  | 475 |  |  | 1,205 |  |  | 1,265 |  |  |  | 534 |
PCI loans: |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate |  | 17 |  |  | 99 |  |  | 17 |  |  | — |  |  | — |  |  |  | — |
Consumer real estate |  | 1,205 |  |  | 1,371 |  |  | 74 |  |  | — |  |  | — |  |  | — |
Construction and land development |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Commercial and industrial |  | 396 |  |  | 534 |  |  | 59 |  |  | — |  |  | — |  |  | — |
Consumer and other |  | 45 |  |  | 51 |  |  | 6 |  |  | — |  |  | — |  |  | — |
|  | 1,663 |  |  | 2,055 |  |  | 156 |  |  | — |  |  | — |  |  | — |
Total impaired loans |  | $ | 4,173 |  |  | $ | 4,570 |  |  | $ | 631 |  |  | $ | 3,559 |  |  | $ | 3,652 |  |  |  | $ | 534 |
Impaired Loans (continued):
|  | December 31, 2019 |  |  |  | December 31, 2018 |  |
|  | Average Recorded Investment |  | Interest Income Recognized |  | Average Recorded Investment |  | Interest Income Recognized
Impaired loans without a valuation allowance: |  |  |  |  |  |  |  |
Commercial real estate |  | $ | 399 |  |  | $ | 30 |  |  | $ | 855 |  |  | $ | 33 |
Consumer real estate |  | 725 |  |  | 15 |  |  | 934 |  |  | 29 |
Construction and land development |  | 619 |  |  | 5 |  |  | 547 |  |  | — |
Commercial and industrial |  | 20 |  |  | 1 |  |  | 69 |  |  | 6 |
Consumer and other |  | 11 |  |  | 1 |  |  | 15 |  |  | 3 |
|  | 1,774 |  |  | 52 |  |  | 2,420 |  |  | 71 |
Impaired loans with a valuation allowance: |  |  |  |  |  |  |  |
Commercial real estate |  | 9 |  |  | 1 |  |  | — |  |  | — |
Consumer real estate |  | 397 |  |  | 17 |  |  | 365 |  |  | — |
Construction and land development |  | 11 |  |  | — |  |  | — |  |  | — |
Commercial and industrial |  | 430 |  |  | 16 |  |  | 476 |  |  | 37 |
Consumer and other |  | 23 |  |  | — |  |  | 86 |  |  | 3 |
|  | 870 |  |  | 34 |  |  | 927 |  |  | 40 |
PCI loans: |  |  |  |  |  |  |  |
Commercial real estate |  | 1,518 |  |  | (25) |  |  | 11 |  |  | — |
Consumer real estate |  | 922 |  |  | 42 |  |  | — |  |  | — |
Construction and land development |  | — |  |  | — |  |  | — |  |  | — |
Commercial and industrial |  | 79 |  |  | 9 |  |  | — |  |  | — |
Consumer and other |  | 9 |  |  | 1 |  |  | — |  |  | — |
|  | 2,528 |  |  | 27 |  |  | 11 |  |  | — |
Total impaired loans |  | $ | 5,172 |  |  | $ | 113 |  |  | $ | 3,358 |  |  | $ | 111 |
Troubled Debt Restructurings on Loans | The following table presents a summary of loans that were modified as troubled debt restructurings during the year ended December 31, 2019 (amounts in thousands):
December 31, 2019 |  | Number of Contracts |  | Pre-Modification Outstanding Recorded Investment |  | Post-Modification Outstanding Recorded Investment
Commercial real estate |  | 1 |  |  | $ | 61 |  |  | $ | 61 |
Certain Loans Acquired In Transfer Not Accounted For As Debt Securities, Acquired During Period Carrying Amount Of Loans | The Company has acquired loans which there was, at acquisition, evidence of deterioration of credit quality since origination and it was probable, at acquisition, that all contractually required payments would not be collected. The carrying amount of those loans at for the years ended December 31, 2019 and 2018 is as follows (in thousands):
| 2019 | 2018
Commercial real estate | $ | 21,570 |  | $ | 24,849 |
Consumer real estate | 8,411 |  | 11,108 |
Construction and land development | 5,394 |  | 5,731 |
Commercial and industrial | 2,540 |  | 5,824 |
Consumer and other | 504 |  | 892 |
Total loans | 38,419 |  | 48,404 |
Less remaining purchase discount | (11,432) |  | (14,246) |
Total loans, net of purchase discount | 26,987 |  | 34,158 |
Less: Allowance for loan losses | (156) |  | — |
Carrying amount, net of allowance | $ | 26,831 |  | $ | 34,158 |
Schedule of Certain Loans Acquired in Transfer Accounted for as Debt Securities, Accretable Yield Movement | The following is a summary of the accretable yield on acquired loans for the years ended December 31, 2019 and 2018 (in thousands):
|  | 2019 |  | 2018
Accretable yield, beginning of period |  | $ | 7,052 |  |  | $ | 9,287 |
Additions |  | — |  |  | 2,416 |
Accretion income |  | (4,627) |  |  | (5,368) |
Reclassification from nonaccretable |  | 3,555 |  |  | 1,494 |
Other changes, net |  | 2,474 |  |  | (777) |
Accretable yield, end of period |  | $ | 8,454 |  |  | $ | 7,052 |
Schedule of Certain Loans Acquired Accounted For As Debt Securities Acquired During Period | Purchased credit impaired loans acquired from TN Bancshares during the year ended December 31, 2018 for which it was probable at acquisition that all contractually required payments would not be collected are as follows (in thousands):
|  | 2018
Contractual principal and interest at acquisition |  | $ | 15,133 |
Nonaccretable difference |  | 5,302 |
Expected cash flows at acquisition |  | 9,831 |
Accretable yield |  | 1,292 |
Basis in PCI loans at acquisition-estimated fair value |  | $ | 8,539 |
Purchased credit impaired loans acquired from Foothills Bancorp during the year ended December 31, 2018 for which it was probable at acquisition that all contractually required payments would not be collected are as follows (in thousands):
|  | 2018
Contractual principal and interest at acquisition |  | $ | 12,125 |
Nonaccretable difference |  | 2,748 |
Expected cash flows at acquisition |  | 9,377 |
Accretable yield |  | 1,124 |
Basis in PCI loans at acquisition-estimated fair value |  | $ | 8,253 |
Schedule of Loan to Directors, Officers and Affiliated Parties | A summary of activity in loans to related parties is as follows (in thousands):
|  | 2019 |  | 2018
Balance, beginning of year |  | $ | 31,246 |  |  | $ | 18,330 |
Disbursements |  | 16,297 |  |  | 34,639 |
Repayments |  | (23,452) |  |  | (21,723) |
Balance, end of year |  | $ | 24,091 |  |  | $ | 31,246 |

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