
	March 31, 2020										December 31, 2019
	PCI Loans¹		All Other Loans²		Total		PCI Loans¹		All Other Loans²		Total
Commercial real estate	$	16,589	$	992,446	$	1,009,035	$	15,255	$	890,051	$	905,306
Consumer real estate	11,950		476,823		488,773		6,541		416,797		423,338
Construction and land development	6,479		246,966		253,445		4,458		223,168		227,626
Commercial and industrial	143		377,030		377,173		407		336,668		337,075
Consumer and other	325		16,541		16,866		326		9,577		9,903
Total loans	35,486		2,109,806		2,145,292		26,987		1,876,261		1,903,248
Less: Allowance for loan losses	—		(13,431)		(13,431)		(156)		(10,087)		(10,243)
Loans, net	$	35,486	$	2,096,375	$	2,131,861	$	26,831	$	1,866,174	$	1,893,005

For purposes of the disclosures required pursuant to the adoption of ASC 310, the loan portfolio was disaggregated into segments. A portfolio segment is defined as the level at which an entity develops and documents a systematic method for determining its allowance for credit losses. There are five loan portfolio segments that include commercial real estate, consumer real estate, construction and land development, commercial and industrial, and consumer and other.


	Commercial Real Estate		Consumer Real Estate		Construction and Land Development		Commercial and Industrial		Consumer and Other		Total
March 31, 2020:
Performing loans	$	991,914	$	475,303	$	246,359	$	376,872	$	16,541	$	2,106,989
Impaired loans	532		1,520		607		158		—		2,817
	992,446		476,823		246,966		377,030		16,541		2,109,806
PCI loans	16,589		11,950		6,479		143		325		35,486
Total loans	$	1,009,035	$	488,773	$	253,445	$	377,173	$	16,866	$	2,145,292


December 31, 2019:
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 loans	$	905,306	$	423,338	$	227,626	$	337,075	$	9,903	$	1,903,248


	Commercial Real Estate		Consumer Real Estate		Construction and Land Development		Commercial and Industrial		Consumer and Other		Total
March 31, 2020:
Performing loans	$	5,917	$	2,922	$	1,484	$	2,427	$	126	$	12,876
Impaired loans	46		379		—		130		—		555
	5,963		3,301		1,484		2,557		126		13,431
PCI loans	—		—		—		—		—		—
Total loans	$	5,963	$	3,301	$	1,484	$	2,557	$	126	$	13,431


December 31, 2019:
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 loans	$	4,508	$	2,576	$	1,127	$	1,957	$	75	$	10,243


	Three Months Ended March 31, 2020
	Commercial Real Estate		Consumer Real Estate		Construction and Land Development		Commercial and Industrial		Consumer and Other		Total
Beginning balance	$	4,508	$	2,576	$	1,127	$	1,957	$	75	$	10,243
Charged off loans	—		(2)		—		(8)		(76)		(86)
Recoveries of charge-offs	2		6		2		42		22		74
Provision (reallocation) charged to expense	1,453		721		355		566		105		3,200
Ending balance	$	5,963	$	3,301	$	1,484	$	2,557	$	126	$	13,431


	Three Months Ended March 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
Charged off loans	—		(2)		—		(318)		(130)		(450)
Recoveries of charge-offs	2		4		2		12		62		82
Provision (reallocation) charged to expense	433		158		57		269		(120)		797
Ending balance	$	4,074	$	1,949	$	854	$	1,709	$	118	$	8,704


	March 31, 2020
Non PCI Loans:	Commercial Real Estate		Consumer Real Estate		Construction and Land Development		Commercial and Industrial		Consumer and Other		Total
Pass	$	903,306	$	468,494	$	238,701	$	368,506	$	16,423	$	1,995,430
Watch	81,277		5,697		7,587		7,233		38		101,832
Special mention	7,225		748		—		1,020		—		8,993
Substandard	638		1,722		678		221		56		3,315
Doubtful	—		162		—		50		24		236
Total	992,446		476,823		246,966		377,030		16,541		2,109,806


PCI Loans:
Pass	13,220		8,122		2,169		48		300		23,859
Watch	2,189		743		3,743		—		14		6,689
Special mention	21		59		—		—		—		80
Substandard	1,159		3,026		567		95		11		4,858
Doubtful	—		—		—		—		—		—
Total	16,589		11,950		6,479		143		325		35,486
Total loans	$	1,009,035	$	488,773	$	253,445	$	377,173	$	16,866	$	2,145,292


	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


PCI Loans:
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

A loan is considered past due if any required principal and interest payments have not been received as of the date such payments were required to be made under the terms of the loan agreement. Generally, management places a loan on nonaccrual when there is a clear indicator that the borrower’s cash flow may not be sufficient to meet payments as they become due, which is generally when a loan is 90 days past due.


	March 31, 2020
	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 and Nonaccrual		PCI Loans		Current Loans		Total Loans
Commercial real estate	$	4,305	$	418	$	—	$	397	$	5,120	$	16,589	$	987,326	$	1,009,035
Consumer real estate	4,029		486		—		1,860		6,375		11,950		470,448		488,773
Construction and land development	564		40		—		679		1,283		6,479		245,683		253,445
Commercial and industrial	665		302		—		48		1,015		143		376,015		377,173
Consumer and other	373		6		10		76		465		325		16,076		16,866
Total	$	9,936	$	1,252	$	10	$	3,060	$	14,258	$	35,486	$	2,095,548	$	2,145,292


	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 and Nonaccrual		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		53		—		57		669		407		335,999		337,075
Consumer and other	86		14		—		70		170		326		9,407		9,903
Total	$	3,182	$	119	$	607	$	2,743	$	6,651	$	26,987	$	1,869,610	$	1,903,248


	March 31, 2020										December 31, 2019
	Recorded Investment		Unpaid Principal Balance		Related Allowance		Recorded Investment		Unpaid Principal Balance		Related Allowance
Impaired loans without a valuation allowance:
Commercial real estate	$	136	$	136	$	—	$	256	$	261	$	—
Consumer real estate	546		546		—		553		553		—
Construction and land development	607		607		—		547		547		—
Commercial and industrial	—		—		—		—		—		—
Consumer and other	—		—		—		—		—		—
	1,289		1,289		—		1,356		1,361		—

Impaired loans with a valuation allowance:
Commercial real estate	396		402		46		—		—		—
Consumer real estate	974		974		379		994		994		343
Construction and land development	—		—		—		—		—		—
Commercial and industrial	158		158		130		160		160		132
Consumer and other	—		—		—		—		—		—
	1,528		1,534		555		1,154		1,154		475

PCI loans:
Commercial real estate	1,010		1,019		—		17		99		17
Consumer real estate	486		491		—		1,205		1,371		74
Construction and land development	253		254		—		—		—		—
Commercial and industrial	376		378		—		396		534		59
Consumer and other	14		14		—		45		51		6
	2,139		2,156		—		1,663		2,055		156

Total impaired loans	$	4,956	$	4,979	$	555	$	4,173	$	4,570	$	631

At March 31, 2020, and December 31, 2019, impaired loans included loans that were classified as Troubled Debt Restructurings ("TDRs"). The restructuring of a loan is considered a TDR if both (i) the borrower is experiencing financial difficulties and (ii) the creditor has granted a concession.

In assessing whether or not a borrower is experiencing financial difficulties, the Company considers information currently available regarding the financial condition of the borrower. This information includes, but is not limited to, whether (i) the debtor is currently in payment default on any of its debt; (ii) a payment default is probable in the foreseeable future without the modification; (iii) the debtor has declared or is in the process of declaring bankruptcy; and (iv) the debtor's projected cash flow is sufficient to satisfy contractual payments due under the original terms of the loan without a modification.

The Company considers all aspects of the modification to loan terms to determine whether or not a concession has been granted to the borrower. Key factors considered by the Company include the debtor's ability to access funds at a market rate for debt with similar risk characteristics, the significance of the modification relative to unpaid principal balance or collateral value of the debt, and the significance of a delay in the timing of payments relative to the original contractual terms of the loan.

The most common concessions granted by the Company generally include one or more modifications to the terms of the debt, such as (i) a reduction in the interest rate for the remaining life of the debt; (ii) an extension of the maturity date at an interest rate lower than the current market rate for new debt with similar risk; (iii) a temporary period of interest-only payments; and (iv) a reduction in the contractual payment amount for either a short period or remaining term of the loan. As of March 31, 2020, and December 31, 2019, management had approximately $9 thousand and $61 thousand, respectively, in loans that met the criteria for TDR, none of which were on nonaccrual. A loan is placed back on accrual status when both principal and interest are current and it is probable that the Company will be able to collect all amounts due (both principal and interest) according to the terms of the loan agreement.

There was one loan that was modified as a TDR during the three month period ended March 31, 2020, and no loans were modified during the three month period ended March 31, 2019. There were no loans that were modified as troubled debt restructurings during the past three months and for which there was a subsequent payment default.

As of March 31, 2020, there were seven properties secured by real estate included in other real estate owned and there were no consumer mortgage loans collateralized by residential real estate property that were in the process of foreclosure.

The Company has acquired loans where 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 are as follows (in thousands):


	March 31,		December 31,
	2020		2019
Commercial real estate	$	24,557	$	21,570
Consumer real estate	14,703		8,411
Construction and land development	2,321		5,394
Commercial and industrial	7,806		2,540
Consumer and other	486		504
Total loans	49,873		38,419
Less: Remaining purchase discount	(14,387)		(11,432)
Total loans, net of purchase discount	35,486		26,987
Less: Allowance for loan losses	—		(156)
Carrying amount, net of allowance	$	35,486	$	26,831


	Three Months Ended
	March 31,
	2020		2019
Accretable yield, beginning of period	$	8,454	$	7,052
Additions	2,515		—
Accretion income	(2,077)		(1,254)
Reclassification	1,916		1,035
Other changes, net	171		1,811
Accretable yield, end of period	$	10,979	$	8,644