
	September 30, 2024
					Real estate						Equipment
(Dollars in thousands)	Commercial		Municipal		Commercial		Residential		Consumer		Financing		Total
Allowance for credit losses:
Beginning Balance July 1, 2024	$	2,171	$	711	$	15,156	$	4,230	$	855	$		$	23,123
Merger-related adjustments - Non PCD Loans*		2,259		502		4,149		1,785		1,470		4,163		14,328
Merger-related adjustments PCD Loans		337		71		371		468		320		274		1,841
Charge-offs		(5)				(26)				(444)		(58)		(533)
Recoveries		10				70		4		310		58		452
(Credits) provisions		(162)		(321)		2,172		(1,241)		(528)		210		130
Ending balance	$	4,610	$	963	$	21,892	$	5,246	$	1,983	$	4,647	$	39,341

* See Note 2 - Business Combination and the initial provision for non-PCD loans.

	September 30, 2023
					Real estate						Equipment
(Dollars in thousands)	Commercial		Municipal		Commercial		Residential		Consumer		Financing		Total
Allowance for loan losses:
Beginning Balance July 1, 2023	$	2,751	$	827	$	14,961	$	3,767	$	912	$		$	23,218
Charge-offs										(65)				(65)
Recoveries		4						3		16				23
(Credits) provisions		(504)		40		134		128		36				(166)
Ending balance	$	2,251	$	867	$	15,095	$	3,898	$	899	$		$	23,010


	September 30, 2024
					Real estate						Equipment
(Dollars in thousands)	Commercial		Municipal		Commercial		Residential		Consumer		Financing		Total
Allowance for credit losses:
Beginning Balance January 1, 2024	$	2,272	$	788	$	14,153	$	3,782	$	900			$	21,895
Merger-related adjustments - Non PCD Loans*		2,259		502		4,149		1,785		1,470		4,163		14,328
Merger-related adjustments PCD Loans		337		71		371		468		320		274		1,841
Charge-offs		(51)				(27)				(640)		(58)		(776)
Recoveries		90				70		8		393		58		619
(Credits) provisions		(297)		(398)		3,176		(797)		(460)		210		1,434
Ending balance	$	4,610	$	963	$	21,892	$	5,246	$	1,983	$	4,647	$	39,341

* See Note 2 - Business Combination and the initial provision for non-PCD loans.

	September 30, 2023
					Real estate						Equipment
(Dollars in thousands)	Commercial		Municipal		Commercial		Residential		Consumer		Financing		Total
Allowance for credit losses:
Beginning Balance January 1, 2023	$	4,365	$	1,247	$	17,915	$	3,072	$	873	$		$	27,472
Impact of adopting ASC 326		(1,683)		747		(3,344)		967		30				(3,283)
Beginning Balance January 1, 2023		2,682		1,994		14,571		4,039		903				24,189
Charge-offs		(4)								(213)				(217)
Recoveries		9				1		22		109				141
(Credits) provisions		(436)		(1,127)		523		(163)		100				(1,103)
Ending balance	$	2,251	$	867	$	15,095	$	3,898	$	899	$		$	23,010

The contractual amounts of off-balance sheet commitments at September 30, 2024 and 2023 are as follows:


(Dollars in thousands)	2024		2023
Commitments to extend credit	$	160,389	$	203,183
Unused portions of lines of credit		569,195		370,792
Standby letters of credit		61,943		62,181
	$	791,527	$	636,156