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LOANS AND ALLOWANCE FOR LOAN LOSSES (Tables) | 12 Months Ended
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Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract] |
Classes Of The Loan Portfolio Summarized By The Aggregate Risk Rating | The following tables present the classes of the loan portfolio summarized by the aggregate pass rating and the classified ratings of special mention, substandard and doubtful within the Corporation’s internal risk rating system as of December 31, 2022 and 2021:
In thousands | Pass |  | Special Mention |  | Substandard |  | Doubtful |  | Total
December 31, 2022 |  |  |  |  |  |  |  |  |
Originated Loans |  |  |  |  |  |  |  |  |
Commercial and industrial | $ | 145,691 |  |  | $ | 3,239 |  |  | $ | 1,225 |  |  | $ | — |  |  | $ | 150,155 |
Commercial real estate | 604,315 |  |  | 23,773 |  |  | 5,352 |  |  | — |  |  | 633,440 |
Commercial real estate construction | 73,538 |  |  | 1,562 |  |  | — |  |  | — |  |  | 75,100 |
Residential mortgage | 323,121 |  |  | 3,469 |  |  | 73 |  |  | — |  |  | 326,663 |
Home equity lines of credit | 70,669 |  |  | 675 |  |  | — |  |  | — |  |  | 71,344 |
Consumer | 10,723 |  |  | — |  |  | — |  |  | — |  |  | 10,723 |
Total Originated Loans | 1,228,057 |  |  | 32,718 |  |  | 6,650 |  |  | — |  |  | 1,267,425 |
Acquired Loans |  |  |  |  |  |  |  |  |
Commercial and industrial | 27,746 |  |  | 796 |  |  | 65 |  |  | — |  |  | 28,607 |
Commercial real estate | 182,396 |  |  | 5,767 |  |  | 202 |  |  | — |  |  | 188,365 |
Commercial real estate construction | 5,114 |  |  | 256 |  |  | — |  |  | — |  |  | 5,370 |
Residential mortgage | 32,960 |  |  | 2,334 |  |  | 141 |  |  | — |  |  | 35,435 |
Home equity lines of credit | 12,375 |  |  | 37 |  |  | 385 |  |  | — |  |  | 12,797 |
Consumer | 611 |  |  | — |  |  | — |  |  | — |  |  | 611 |
Total Acquired Loans | 261,202 |  |  | 9,190 |  |  | 793 |  |  | — |  |  | 271,185 |
Total Loans |  |  |  |  |  |  |  |  |
Commercial and industrial | 173,437 |  |  | 4,035 |  |  | 1,290 |  |  | — |  |  | 178,762 |
Commercial real estate | 786,711 |  |  | 29,540 |  |  | 5,554 |  |  | — |  |  | 821,805 |
Commercial real estate construction | 78,652 |  |  | 1,818 |  |  | — |  |  | — |  |  | 80,470 |
Residential mortgage | 356,081 |  |  | 5,803 |  |  | 214 |  |  | — |  |  | 362,098 |
Home equity lines of credit | 83,044 |  |  | 712 |  |  | 385 |  |  | — |  |  | 84,141 |
Consumer | 11,334 |  |  | — |  |  | — |  |  | — |  |  | 11,334 |
Total Loans | $ | 1,489,259 |  |  | $ | 41,908 |  |  | $ | 7,443 |  |  | $ | — |  |  | $ | 1,538,610 |
In thousands | Pass |  | Special Mention |  | Substandard |  | Doubtful |  | Total
December 31, 2021 |  |  |  |  |  |  |  |  |
Originated Loans |  |  |  |  |  |  |  |  |
Commercial and industrial | $ | 139,908 |  |  | $ | 5,549 |  |  | $ | 2,056 |  |  | $ | — |  |  | $ | 147,513 |
Commercial real estate | 500,978 |  |  | 56,462 |  |  | 8,658 |  |  | — |  |  | 566,098 |
Commercial real estate construction | 41,002 |  |  | 1,659 |  |  | — |  |  | — |  |  | 42,661 |
Residential mortgage | 299,041 |  |  | 4,961 |  |  | 75 |  |  | — |  |  | 304,077 |
Home equity lines of credit | 74,094 |  |  | 883 |  |  | — |  |  | — |  |  | 74,977 |
Consumer | 9,708 |  |  | — |  |  | — |  |  | — |  |  | 9,708 |
Total Originated Loans | 1,064,731 |  |  | 69,514 |  |  | 10,789 |  |  | — |  |  | 1,145,034 |
Acquired Loans |  |  |  |  |  |  |  |  |
Commercial and industrial | 29,728 |  |  | 1,555 |  |  | 771 |  |  | — |  |  | 32,054 |
Commercial real estate | 207,937 |  |  | 11,596 |  |  | 624 |  |  | — |  |  | 220,157 |
Commercial real estate construction | 5,228 |  |  | 2,111 |  |  | — |  |  | — |  |  | 7,339 |
Residential mortgage | 39,378 |  |  | 4,175 |  |  | 1,495 |  |  | — |  |  | 45,048 |
Home equity lines of credit | 17,491 |  |  | 37 |  |  | 257 |  |  | — |  |  | 17,785 |
Consumer | 997 |  |  | — |  |  | 13 |  |  | — |  |  | 1,010 |
Total Acquired Loans | 300,759 |  |  | 19,474 |  |  | 3,160 |  |  | — |  |  | 323,393 |
Total Loans |  |  |  |  |  |  |  |  |
Commercial and industrial | 169,636 |  |  | 7,104 |  |  | 2,827 |  |  | — |  |  | 179,567 |
Commercial real estate | 708,915 |  |  | 68,058 |  |  | 9,282 |  |  | — |  |  | 786,255 |
Commercial real estate construction | 46,230 |  |  | 3,770 |  |  | — |  |  | — |  |  | 50,000 |
Residential mortgage | 338,419 |  |  | 9,136 |  |  | 1,570 |  |  | — |  |  | 349,125 |
Home equity lines of credit | 91,585 |  |  | 920 |  |  | 257 |  |  | — |  |  | 92,762 |
Consumer | 10,705 |  |  | — |  |  | 13 |  |  | — |  |  | 10,718 |
Total Loans | $ | 1,365,490 |  |  | $ | 88,988 |  |  | $ | 13,949 |  |  | $ | — |  |  | $ | 1,468,427 |
Schedule Of Changes In Accretable Yields Of Acquired Loans | The following table provides changes in accretable yield for all acquired loans accounted for under ASC 310-30. Loans accounted for under ASC 310-20 are not included in this table.
In thousands |  | Year Ended December 31, 2022 |  | Year Ended December 31, 2021
Balance at beginning of period |  | $ | 435 |  |  | $ | 596 |
Acquisitions of impaired loans |  | — |  |  | — |
Reclassification from non-accretable differences |  | 642 |  |  | 253 |
Accretion to loan interest income |  | (644) |  |  | (414) |
Balance at end of period |  | $ | 433 |  |  | $ | 435 |
Impaired Loans By Loan Portfolio Class | The following table summarizes information relative to impaired loans by loan portfolio class as of December 31, 2022 and 2021:
| Impaired Loans with Allowance |  | Impaired Loans with No Allowance
In thousands | Recorded Investment |  | Unpaid Principal Balance |  | Related Allowance |  | Recorded Investment |  | Unpaid Principal Balance
December 31, 2022 |  |  |  |  |  |  |  |  |
Commercial and industrial | $ | 781 |  |  | $ | 781 |  |  | $ | 628 |  |  | $ | — |  |  | $ | — |
Commercial real estate | 350 |  |  | 350 |  |  | 192 |  |  | 4,984 |  |  | 4,984 |
Commercial real estate construction | — |  |  | — |  |  | — |  |  | — |  |  | — |
Residential mortgage | — |  |  | — |  |  | — |  |  | — |  |  | — |
Home equity lines of credit | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | $ | 1,131 |  |  | $ | 1,131 |  |  | $ | 820 |  |  | $ | 4,984 |  |  | $ | 4,984 |
December 31, 2021 |  |  |  |  |  |  |  |  |
Commercial and industrial | $ | 1,005 |  |  | $ | 1,005 |  |  | $ | 855 |  |  | $ | 482 |  |  | $ | 1,452 |
Commercial real estate | 1,311 |  |  | 1,311 |  |  | 600 |  |  | 6,265 |  |  | 6,265 |
Commercial real estate construction | — |  |  | — |  |  | — |  |  | — |  |  | — |
Residential mortgage | — |  |  | — |  |  | — |  |  | — |  |  | — |
Home equity lines of credit | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | $ | 2,316 |  |  | $ | 2,316 |  |  | $ | 1,455 |  |  | $ | 6,747 |  |  | $ | 7,717 |
Average Of Impaired Loans And Related Interest Income By Loan Portfolio Class | The following table summarizes information in regards to the average of impaired loans and related interest income by loan portfolio class as of December 31, 2022 and 2021:
| Impaired Loans with Allowance |  | Impaired Loans with No Allowance
In thousands | Average Recorded Investment |  | Interest Income |  | Average Recorded Investment |  | Interest Income
December 31, 2022 |  |  |  |  |  |  |
Commercial and industrial | $ | 991 |  |  | $ | — |  |  | $ | 2 |  |  | $ | — |
Commercial real estate | 856 |  |  | — |  |  | 5,566 |  |  | 589 |
Commercial real estate construction | — |  |  | — |  |  | — |  |  | — |
Residential mortgage | — |  |  | — |  |  | — |  |  | — |
Home equity lines of credit | — |  |  | — |  |  | — |  |  | — |
Total | $ | 1,847 |  |  | $ | — |  |  | $ | 5,568 |  |  | $ | 589 |
December 31, 2021 |  |  |  |  |  |  |
Commercial and industrial | $ | 1,888 |  |  | $ | — |  |  | $ | 7 |  |  | $ | — |
Commercial real estate | 1,468 |  |  | 181 |  |  | 6,673 |  |  | 20 |
Commercial real estate construction | — |  |  | 2 |  |  | 123 |  |  | — |
Residential mortgage | — |  |  | — |  |  | 60 |  |  | — |
Home equity lines of credit | — |  |  | — |  |  | — |  |  | — |
Total | $ | 3,356 |  |  | $ | 183 |  |  | $ | 6,863 |  |  | $ | 20 |
Nonaccrual Loans By Classes Of The Loan Portfolio | The following table presents nonaccrual loans by loan portfolio class as of December 31, 2022 and 2021, the table below excludes $735,000 and $4.6 million, respectively, in purchase credit impaired loans, net of unamortized fair value adjustments:
In thousands | 2022 |  | 2021
Commercial and industrial | $ | 781 |  |  | $ | 1,487 |
Commercial real estate | 1,873 |  |  | 4,002 |
Commercial real estate construction | — |  |  | — |
Residential mortgage | — |  |  | — |
Home equity lines of credit | — |  |  | — |
Total | $ | 2,654 |  |  | $ | 5,489 |
Loan Portfolio Summarized By The Past Due Status | The following table presents the classes of the loan portfolio summarized by the past due status as of December 31, 2022 and 2021:
In thousands | 30-59 Days Past Due |  | 60-89 Days Past Due |  | >90 Days Past Due |  | Total Past Due |  | Current |  | Total Loans Receivable |  | Loans Receivable >90 Days and Accruing
December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |
Originated Loans |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial | $ | 257 |  |  | $ | — |  |  | $ | 162 |  |  | $ | 419 |  |  | $ | 149,736 |  |  | $ | 150,155 |  |  | $ | — |
Commercial real estate | 1,809 |  |  | — |  |  | 255 |  |  | 2,064 |  |  | 631,376 |  |  | 633,440 |  |  | — |
Commercial real estate construction | 24 |  |  | — |  |  | — |  |  | 24 |  |  | 75,076 |  |  | 75,100 |  |  | — |
Residential mortgage | 1,846 |  |  | 734 |  |  | 330 |  |  | 2,910 |  |  | 323,753 |  |  | 326,663 |  |  | 330 |
Home equity lines of credit | 245 |  |  | 117 |  |  | 49 |  |  | 411 |  |  | 70,933 |  |  | 71,344 |  |  | 49 |
Consumer | 150 |  |  | 80 |  |  | — |  |  | 230 |  |  | 10,493 |  |  | 10,723 |  |  | — |
Total originated loans | 4,331 |  |  | 931 |  |  | 796 |  |  | 6,058 |  |  | 1,261,367 |  |  | 1,267,425 |  |  | 379 |
Acquired Loans |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial | 30 |  |  | — |  |  | — |  |  | 30 |  |  | 28,577 |  |  | 28,607 |  |  | — |
Commercial real estate | 217 |  |  | 350 |  |  | — |  |  | 567 |  |  | 187,798 |  |  | 188,365 |  |  | — |
Commercial real estate construction | — |  |  | — |  |  | — |  |  | — |  |  | 5,370 |  |  | 5,370 |  |  | — |
Residential mortgage | 1,123 |  |  | 236 |  |  | 375 |  |  | 1,734 |  |  | 33,701 |  |  | 35,435 |  |  | 375 |
Home equity lines of credit | 193 |  |  | — |  |  | 449 |  |  | 642 |  |  | 12,155 |  |  | 12,797 |  |  | 449 |
Consumer | 5 |  |  | — |  |  | — |  |  | 5 |  |  | 606 |  |  | 611 |  |  | — |
Total acquired loans | 1,568 |  |  | 586 |  |  | 824 |  |  | 2,978 |  |  | 268,207 |  |  | 271,185 |  |  | 824 |
Total Loans |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial | 287 |  |  | — |  |  | 162 |  |  | 449 |  |  | 178,313 |  |  | 178,762 |  |  | — |
Commercial real estate | 2,026 |  |  | 350 |  |  | 255 |  |  | 2,631 |  |  | 819,174 |  |  | 821,805 |  |  | — |
Commercial real estate construction | 24 |  |  | — |  |  | — |  |  | 24 |  |  | 80,446 |  |  | 80,470 |  |  | — |
Residential mortgage | 2,969 |  |  | 970 |  |  | 705 |  |  | 4,644 |  |  | 357,454 |  |  | 362,098 |  |  | 705 |
Home equity lines of credit | 438 |  |  | 117 |  |  | 498 |  |  | 1,053 |  |  | 83,088 |  |  | 84,141 |  |  | 498 |
Consumer | 155 |  |  | 80 |  |  | — |  |  | 235 |  |  | 11,099 |  |  | 11,334 |  |  | — |
Total Loans | $ | 5,899 |  |  | $ | 1,517 |  |  | $ | 1,620 |  |  | $ | 9,036 |  |  | $ | 1,529,574 |  |  | $ | 1,538,610 |  |  | $ | 1,203 |
In thousands | 30-59 Days Past Due |  | 60-89 Days Past Due |  | >90 Days Past Due |  | Total Past Due |  | Current |  | Total Loans Receivable |  | Loans Receivable >90 Days and Accruing
December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |
Originated Loans |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial | $ | 20 |  |  | $ | 64 |  |  | $ | 1,397 |  |  | $ | 1,481 |  |  | $ | 146,032 |  |  | $ | 147,513 |  |  | $ | — |
Commercial real estate | — |  |  | — |  |  | 2,483 |  |  | 2,483 |  |  | 563,615 |  |  | 566,098 |  |  | — |
Commercial real estate construction | — |  |  | — |  |  | — |  |  | — |  |  | 42,661 |  |  | 42,661 |  |  | — |
Residential mortgage | 970 |  |  | 140 |  |  | 475 |  |  | 1,585 |  |  | 302,492 |  |  | 304,077 |  |  | 475 |
Home equity lines of credit | 239 |  |  | 42 |  |  | 255 |  |  | 536 |  |  | 74,441 |  |  | 74,977 |  |  | 255 |
Consumer | 84 |  |  | 58 |  |  | — |  |  | 142 |  |  | 9,566 |  |  | 9,708 |  |  | — |
Total originated loans | 1,313 |  |  | 304 |  |  | 4,610 |  |  | 6,227 |  |  | 1,138,807 |  |  | 1,145,034 |  |  | 730 |
Acquired Loans |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial | — |  |  | — |  |  | — |  |  | — |  |  | 32,054 |  |  | 32,054 |  |  | — |
Commercial real estate | — |  |  | 270 |  |  | — |  |  | 270 |  |  | 219,887 |  |  | 220,157 |  |  | — |
Commercial real estate construction | — |  |  | — |  |  | — |  |  | — |  |  | 7,339 |  |  | 7,339 |  |  | — |
Residential mortgage | 210 |  |  | 950 |  |  | — |  |  | 1,160 |  |  | 43,888 |  |  | 45,048 |  |  | — |
Home equity lines of credit | 1,156 |  |  | — |  |  | — |  |  | 1,156 |  |  | 16,629 |  |  | 17,785 |  |  | — |
Consumer | — |  |  | — |  |  | — |  |  | — |  |  | 1,010 |  |  | 1,010 |  |  | — |
Total acquired loans | 1,366 |  |  | 1,220 |  |  | — |  |  | 2,586 |  |  | 320,807 |  |  | 323,393 |  |  | — |
Total Loans |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial | 20 |  |  | 64 |  |  | 1,397 |  |  | 1,481 |  |  | 178,086 |  |  | 179,567 |  |  | — |
Commercial real estate | — |  |  | 270 |  |  | 2,483 |  |  | 2,753 |  |  | 783,502 |  |  | 786,255 |  |  | — |
Commercial real estate construction | — |  |  | — |  |  | — |  |  | — |  |  | 50,000 |  |  | 50,000 |  |  | — |
Residential mortgage | 1,180 |  |  | 1,090 |  |  | 475 |  |  | 2,745 |  |  | 346,380 |  |  | 349,125 |  |  | 475 |
Home equity lines of credit | 1,395 |  |  | 42 |  |  | 255 |  |  | 1,692 |  |  | 91,070 |  |  | 92,762 |  |  | 255 |
Consumer | 84 |  |  | 58 |  |  | — |  |  | 142 |  |  | 10,576 |  |  | 10,718 |  |  | — |
Total Loans | $ | 2,679 |  |  | $ | 1,524 |  |  | $ | 4,610 |  |  | $ | 8,813 |  |  | $ | 1,459,614 |  |  | $ | 1,468,427 |  |  | $ | 730 |
Allowance For Loan Losses And Recorded Investment In Financing Receivables | The following table summarizes the allowance for loan losses and recorded investment in loans:
In thousands | Commercial and Industrial |  | Commercial Real Estate |  | Commercial Real Estate Construction |  | Residential Mortgage |  | Home Equity Lines of Credit |  | Consumer |  | Unallocated |  | Total
December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for loan losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance- January 1, 2022 | $ | 3,176 |  |  | $ | 10,716 |  |  | $ | 616 |  |  | $ | 3,235 |  |  | $ | 501 |  |  | $ | 408 |  |  | $ | 381 |  |  | $ | 19,033 |
Charge-offs | (238) |  |  | (831) |  |  | — |  |  | (3) |  |  | (33) |  |  | (181) |  |  | — |  |  | (1,286) |
Recoveries | 58 |  |  | — |  |  | — |  |  | 5 |  |  | 22 |  |  | 29 |  |  | — |  |  | 114 |
Provisions (credits) | (148) |  |  | 131 |  |  | 384 |  |  | (208) |  |  | (143) |  |  | 120 |  |  | (136) |  |  | — |
Ending balance- December 31, 2022 | $ | 2,848 |  |  | $ | 10,016 |  |  | $ | 1,000 |  |  | $ | 3,029 |  |  | $ | 347 |  |  | $ | 376 |  |  | $ | 245 |  |  | $ | 17,861 |
Ending balance: individually evaluated for impairment | $ | 628 |  |  | $ | 192 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 820 |
Ending balance: collectively evaluated for impairment | $ | 2,220 |  |  | $ | 9,824 |  |  | $ | 1,000 |  |  | $ | 3,029 |  |  | $ | 347 |  |  | $ | 376 |  |  | $ | 245 |  |  | $ | 17,041 |
Loans receivables |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance | $ | 178,762 |  |  | $ | 821,805 |  |  | $ | 80,470 |  |  | $ | 362,098 |  |  | $ | 84,141 |  |  | $ | 11,334 |  |  | $ | — |  |  | $ | 1,538,610 |
Ending balance: individually evaluated for impairment | $ | 781 |  |  | $ | 5,334 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 6,115 |
Ending balance: collectively evaluated for impairment | $ | 177,981 |  |  | $ | 816,471 |  |  | $ | 80,470 |  |  | $ | 362,098 |  |  | $ | 84,141 |  |  | $ | 11,334 |  |  | $ | — |  |  | $ | 1,532,495 |
December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for loan losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance- January 1, 2021 | $ | 4,037 |  |  | $ | 9,569 |  |  | $ | 503 |  |  | $ | 3,395 |  |  | $ | 693 |  |  | $ | 648 |  |  | $ | 1,381 |  |  | $ | 20,226 |
Charge-offs | (1,176) |  |  | — |  |  | — |  |  | — |  |  | (22) |  |  | (120) |  |  | — |  |  | (1,318) |
Recoveries | 43 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 32 |  |  | — |  |  | 75 |
Provisions | 272 |  |  | 1,147 |  |  | 113 |  |  | (160) |  |  | (170) |  |  | (152) |  |  | (1,000) |  |  | 50 |
Ending balance- December 31, 2021 | $ | 3,176 |  |  | $ | 10,716 |  |  | $ | 616 |  |  | $ | 3,235 |  |  | $ | 501 |  |  | $ | 408 |  |  | $ | 381 |  |  | $ | 19,033 |
Ending balance: individually evaluated for impairment | $ | 855 |  |  | $ | 600 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,455 |
Ending balance: collectively evaluated for impairment | $ | 2,321 |  |  | $ | 10,116 |  |  | $ | 616 |  |  | $ | 3,235 |  |  | $ | 501 |  |  | $ | 408 |  |  | $ | 381 |  |  | $ | 17,578 |
Loans receivables |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance | $ | 179,567 |  |  | $ | 786,255 |  |  | $ | 50,000 |  |  | $ | 349,125 |  |  | $ | 92,762 |  |  | $ | 10,718 |  |  | $ | — |  |  | $ | 1,468,427 |
Ending balance: individually evaluated for impairment | $ | 1,487 |  |  | $ | 7,576 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 9,063 |
Ending balance: collectively evaluated for impairment | $ | 178,080 |  |  | $ | 778,679 |  |  | $ | 50,000 |  |  | $ | 349,125 |  |  | $ | 92,762 |  |  | $ | 10,718 |  |  | $ | — |  |  | $ | 1,459,364 |

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- Definition Tabular disclosure of the summary of the change in accretable yield relating to all acquired loans. + References No definition available. + Details
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- Definition Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 5 -URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919230-210447 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 29 -URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953659-111524 + Details
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