XML 28 R19.htm IDEA: XBRL DOCUMENT
v3.23.2

Loans and Allowance for Credit Losses (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2023
Receivables [Abstract] |
Loans by Type as Percentage of Portfolio | Loans by type as a percentage of the portfolio were as follows:
| June 30, 2023 |  |  | December 31, 2022 |  |  |  |  |
(Dollars in thousands) | Balance |  | % |  |  | Balance |  | % |  |  | Percent Increase (Decrease)
Agricultural | $ | 40,684 |  |  | 3.22 | % |  |  | 64,159 |  |  | 5.39 | % |  |  | (36.59 | ) | %
Commercial and Industrial |  | 224,191 |  |  | 17.73 | % |  |  | 210,210 |  |  | 17.67 | % |  |  | 6.65 |  | %
Commercial Real Estate |  | 657,549 |  |  | 52.01 | % |  |  | 630,953 |  |  | 53.03 | % |  |  | 4.22 |  | %
Consumer |  | 38,614 |  |  | 3.05 | % |  |  | 39,808 |  |  | 3.35 | % |  |  | (3.00 | ) | %
Construction Real Estate |  | 16,734 |  |  | 1.32 | % |  |  | 14,736 |  |  | 1.24 | % |  |  | 13.56 |  | %
Residential Real Estate |  | 247,618 |  |  | 19.59 | % |  |  | 229,916 |  |  | 19.32 | % |  |  | 7.70 |  | %
Loans to Other Financial Institutions |  | 38,838 |  |  | 3.07 | % |  |  | - |  |  | 0.00 | % |  |  | 100.00 |  | %
Gross Loans | $ | 1,264,228 |  |  |  |  | $ | 1,189,782 |  |  |  |  |  |  |
Allowance for credit losses |  | 14,582 |  |  | 1.15 | % |  |  | 7,619 |  |  | 0.64 | % |  |  |  |
Net loans | $ | 1,249,646 |  |  |  |  | $ | 1,182,163 |  |  |  |  |  |  |
Allowance for Credit Losses and Balances in Loan Portfolio | Activity in the allowance for credit losses and balances in the loan portfolio were as follows:
|  |  |  |  | Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Loans to Other |  |  |  |  |  |  |
(Dollars in thousands) |  |  |  |  | and |  |  |  |  |  | Commercial |  |  | Construction |  |  | Residential |  |  | Financial |  |  |  |  |  |  |
|  | Agricultural |  |  | Industrial |  |  | Consumer |  |  | Real Estate |  |  | Real Estate |  |  | Real Estate |  |  | Institutions |  |  | Unallocated |  |  | Total |
Allowance for Credit Losses Three Months Ended June 30, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 136 |  |  | $ | 3,020 |  |  | $ | 913 |  |  | $ | 7,837 |  |  | $ | 72 |  |  | $ | 3,087 |  |  | $ | — |  |  | $ | — |  |  | $ | 15,065 |
Charge-offs |  |  | — |  |  |  | — |  |  |  | (131 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (131 | )
Recoveries |  |  | — |  |  |  | 2 |  |  |  | 59 |  |  |  | — |  |  |  | — |  |  |  | 2 |  |  |  | — |  |  |  | — |  |  |  | 63 |
Provision |  |  | (58 | ) |  |  | (126 | ) |  |  | 44 |  |  |  | (600 | ) |  |  | (2 | ) |  |  | 287 |  |  |  | 40 |  |  |  | — |  |  |  | (415 | )
Ending balance |  | $ | 78 |  |  | $ | 2,896 |  |  | $ | 885 |  |  | $ | 7,237 |  |  | $ | 70 |  |  | $ | 3,376 |  |  | $ | — |  |  | $ | — |  |  | $ | 14,582 |
Allowance for Credit Losses Six Months Ended June 30, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 144 |  |  | $ | 1,361 |  |  | $ | 310 |  |  | $ | 4,822 |  |  | $ | 63 |  |  | $ | 906 |  |  | $ | — |  |  | $ | 13 |  |  | $ | 7,619 |
Cumulative effect of change in accounting principle |  |  | 14 |  |  |  | 1,587 |  |  |  | 541 |  |  |  | 3,006 |  |  |  | 20 |  |  |  | 2,010 |  |  |  | — |  |  |  | (13 | ) |  |  | 7,165 |
Charge-offs |  |  | — |  |  |  | — |  |  |  | (271 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (271 | )
Recoveries |  |  | — |  |  |  | 29 |  |  |  | 129 |  |  |  | 13 |  |  |  | — |  |  |  | 5 |  |  |  | — |  |  |  | — |  |  |  | 176 |
Provision |  |  | (80 | ) |  |  | (81 | ) |  |  | 176 |  |  |  | (604 | ) |  |  | (13 | ) |  |  | 455 |  |  |  | 40 |  |  |  | — |  |  |  | (106 | )
Ending balance |  | $ | 78 |  |  | $ | 2,896 |  |  | $ | 885 |  |  | $ | 7,237 |  |  | $ | 70 |  |  | $ | 3,376 |  |  | $ | 40 |  |  | $ | — |  |  | $ | 14,582 |
Individually evaluated for credit loss |  | $ | 1 |  |  | $ | 34 |  |  | $ | — |  |  | $ | 1 |  |  | $ | — |  |  | $ | 36 |  |  | $ | — |  |  | $ | — |  |  | $ | 72 |
Collectively evaluated for credit loss |  | $ | 77 |  |  | $ | 2,862 |  |  | $ | 885 |  |  | $ | 7,236 |  |  | $ | 70 |  |  | $ | 3,340 |  |  | $ | 40 |  |  | $ | — |  |  | $ | 14,510 |
Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
June 30, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for credit loss |  | $ | 17 |  |  | $ | 318 |  |  | $ | — |  |  | $ | 32 |  |  | $ | — |  |  | $ | 1,756 |  |  | $ | — |  |  |  |  |  | $ | 2,123 |
Collectively evaluated for credit loss |  |  | 40,667 |  |  |  | 223,873 |  |  |  | 38,614 |  |  |  | 657,517 |  |  |  | 16,734 |  |  |  | 245,862 |  |  |  | 38,838 |  |  |  |  |  |  | 1,262,105 |
Ending balance |  | $ | 40,684 |  |  | $ | 224,191 |  |  | $ | 38,614 |  |  | $ | 657,549 |  |  | $ | 16,734 |  |  | $ | 247,618 |  |  | $ | 38,838 |  |  |  |  |  | $ | 1,264,228 |
|  |  |  | Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
(Dollars in thousands) |  |  |  | and |  |  |  |  |  | Commercial |  |  | Construction |  |  | Residential |  |  |  |  |  |  |
| Agricultural |  |  | Industrial |  |  | Consumer |  |  | Real Estate |  |  | Real Estate |  |  | Real Estate |  |  | Unallocated |  |  | Total |
Allowance for Loan Losses Three Months Ended June 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance | $ | 387 |  |  | $ | 1,752 |  |  | $ | 304 |  |  | $ | 3,690 |  |  | $ | 37 |  |  | $ | 589 |  |  | $ | 842 |  |  | $ | 7,601 |
Charge-offs |  | - |  |  |  | (100 | ) |  |  | (144 | ) |  |  | — |  |  |  | - |  |  |  | — |  |  |  | - |  |  |  | (244 | )
Recoveries |  | - |  |  |  | 2 |  |  |  | 55 |  |  |  | 1 |  |  |  | - |  |  |  | 1 |  |  |  | - |  |  |  | 59 |
Provision |  | (255 | ) |  |  | (41 | ) |  |  | 94 |  |  |  | 533 |  |  |  | 8 |  |  |  | 101 |  |  |  | (440 | ) |  |  | — |
Ending balance | $ | 132 |  |  | $ | 1,613 |  |  | $ | 309 |  |  | $ | 4,224 |  |  | $ | 45 |  |  | $ | 691 |  |  | $ | 402 |  |  | $ | 7,416 |
Allowance for Loan Losses Six Months Ended June 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance | $ | 448 |  |  | $ | 1,454 |  |  | $ | 290 |  |  | $ | 3,705 |  |  | $ | 110 |  |  | $ | 671 |  |  | $ | 1,010 |  |  | $ | 7,688 |
Charge-offs |  |  |  |  | (131 | ) |  |  | (255 | ) |  |  | - |  |  |  | - |  |  |  | — |  |  |  | - |  |  |  | (386 | )
Recoveries |  |  |  |  | 4 |  |  |  | 106 |  |  |  | 2 |  |  |  | - |  |  |  | 2 |  |  |  | - |  |  |  | 114 |
Provision |  | (316 | ) |  |  | 286 |  |  |  | 168 |  |  |  | 517 |  |  |  | (65 | ) |  |  | 18 |  |  |  | (608 | ) |  |  | - |
Ending balance | $ | 132 |  |  | $ | 1,613 |  |  | $ | 309 |  |  | $ | 4,224 |  |  | $ | 45 |  |  | $ | 691 |  |  | $ | 402 |  |  | $ | 7,416 |
Individually evaluated for impairment | $ | 1 |  |  | $ | 52 |  |  | $ | 1 |  |  | $ | 7 |  |  | $ | — |  |  | $ | 154 |  |  | $ | — |  |  | $ | 215 |
Collectively evaluated for impairment | $ | 131 |  |  | $ | 1,561 |  |  | $ | 308 |  |  | $ | 4,217 |  |  | $ | 45 |  |  | $ | 537 |  |  | $ | 402 |  |  | $ | 7,201 |
|  |  |  | Commercial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
(Dollars in thousands) |  |  |  | and |  |  |  |  |  | Commercial |  |  | Construction |  |  | Residential |  |  |  |  |  |  |
| Agricultural |  |  | Industrial |  |  | Consumer |  |  | Real Estate |  |  | Real Estate |  |  | Real Estate |  |  | Unallocated |  |  | Total |
Allowance for Loan Losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 2 |  |  | $ | 14 |  |  | $ | 1 |  |  | $ | 5 |  |  | $ | — |  |  | $ | 131 |  |  | $ | — |  |  | $ | 153 |
Collectively evaluated for impairment | $ | 142 |  |  | $ | 1,347 |  |  | $ | 309 |  |  | $ | 4,817 |  |  | $ | 63 |  |  | $ | 775 |  |  | $ | 13 |  |  | $ | 7,466 |
Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 23 |  |  | $ | 177 |  |  | $ | 7 |  |  | $ | 165 |  |  | $— |  |  | $ | 2,474 |  |  |  |  |  | $ | 2,846 |
Collectively evaluated for impairment |  | 64,136 |  |  |  | 206,074 |  |  |  | 39,793 |  |  |  | 622,131 |  |  |  | 14,736 |  |  |  | 225,792 |  |  |  |  |  |  | 1,172,662 |
Acquired with deteriorated credit quality | — |  |  |  | 3,959 |  |  |  | 8 |  |  |  | 8,657 |  |  | — |  |  |  | 1,650 |  |  |  |  |  |  | 14,274 |
Ending balance | $ | 64,159 |  |  | $ | 210,210 |  |  | $ | 39,808 |  |  | $ | 630,953 |  |  | $ | 14,736 |  |  | $ | 229,916 |  |  |  |  |  | $ | 1,189,782 |
Schedule of Amortized Cost Basis of Loans | The following table reflects the amortized cost basis of loans as of June 30, 2023 based on year of origination (dollars in thousands):
Commercial: | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2019 |  |  | Prior |  |  | Term Loans Total |  |  | Revolving Loans |  |  | Grand Total |
Agricultural |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 1,168 |  |  | $ | 4,940 |  |  | $ | 3,197 |  |  | $ | 1,827 |  |  | $ | 7,427 |  |  | $ | 17,414 |  |  | $ | 35,973 |  |  | $ | 4,455 |  |  | $ | 40,428 |
Special mention |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 182 |  |  |  | 74 |  |  |  | 256 |  |  |  | - |  |  |  | 256 |
Substandard |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Doubtful |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Loss |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total | $ | 1,168 |  |  | $ | 4,940 |  |  | $ | 3,197 |  |  | $ | 1,827 |  |  | $ | 7,609 |  |  | $ | 17,488 |  |  | $ | 36,229 |  |  | $ | 4,455 |  |  | $ | 40,684 |
Current year-to-date gross write-offs | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Commercial and Industrial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 19,124 |  |  | $ | 45,260 |  |  | $ | 26,555 |  |  | $ | 12,437 |  |  | $ | 14,795 |  |  | $ | 14,162 |  |  | $ | 132,333 |  |  | $ | 91,514 |  |  | $ | 223,847 |
Special mention |  | - |  |  |  | - |  |  |  | 34 |  |  |  | 113 |  |  |  | 87 |  |  |  | 97 |  |  |  | 331 |  |  |  | 9 |  |  |  | 340 |
Substandard |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4 |  |  |  | 4 |  |  |  | - |  |  |  | 4 |
Doubtful |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Loss |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total | $ | 19,124 |  |  | $ | 45,260 |  |  | $ | 26,589 |  |  | $ | 12,550 |  |  | $ | 14,882 |  |  | $ | 14,263 |  |  | $ | 132,668 |  |  | $ | 91,523 |  |  | $ | 224,191 |
Current year-to-date gross write-offs | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Commercial Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 29,461 |  |  | $ | 137,786 |  |  | $ | 110,926 |  |  | $ | 74,413 |  |  | $ | 46,365 |  |  | $ | 150,104 |  |  | $ | 549,055 |  |  | $ | 107,383 |  |  | $ | 656,438 |
Special mention |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 586 |  |  |  | 586 |  |  |  | - |  |  |  | 586 |
Substandard |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 525 |  |  |  | 525 |  |  |  | - |  |  |  | 525 |
Doubtful |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Loss |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total | $ | 29,461 |  |  | $ | 137,786 |  |  | $ | 110,926 |  |  | $ | 74,413 |  |  | $ | 46,365 |  |  | $ | 151,215 |  |  | $ | 550,166 |  |  | $ | 107,383 |  |  | $ | 657,549 |
Retail: | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2019 |  |  | Prior |  |  | Term Loans Total |  |  | Revolving Loans |  |  | Grand Total |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing | $ | 5,938 |  |  | $ | 16,228 |  |  | $ | 8,648 |  |  | $ | 3,820 |  |  | $ | 1,764 |  |  | $ | 1,682 |  |  | $ | 38,080 |  |  | $ | 534 |  |  | $ | 38,614 |
Nonperforming |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Nonaccrual |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total | $ | 5,938 |  |  | $ | 16,228 |  |  | $ | 8,648 |  |  | $ | 3,820 |  |  | $ | 1,764 |  |  | $ | 1,682 |  |  | $ | 38,080 |  |  | $ | 534 |  |  | $ | 38,614 |
Current year-to-date gross write-offs | $ | - |  |  | $ | 12 |  |  | $ | 9 |  |  | $ | 28 |  |  | $ | - |  |  | $ | 1 |  |  | $ | 50 |  |  | $ | - |  |  | $ | 50 |
Construction real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing | $ | 1,313 |  |  | $ | 1,770 |  |  | $ | 565 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 3,648 |  |  | $ | 13,086 |  |  | $ | 16,734 |
Nonperforming |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Nonaccrual |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total | $ | 1,313 |  |  | $ | 1,770 |  |  | $ | 565 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 3,648 |  |  | $ | 13,086 |  |  | $ | 16,734 |
Current year-to-date gross write-offs | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing | $ | 25,538 |  |  | $ | 67,935 |  |  | $ | 30,068 |  |  | $ | 17,783 |  |  | $ | 13,699 |  |  | $ | 43,496 |  |  | $ | 198,519 |  |  | $ | 47,517 |  |  | $ | 246,036 |
Nonperforming |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Nonaccrual |  | - |  |  |  | 436 |  |  |  | 347 |  |  |  | - |  |  |  | - |  |  |  | 799 |  |  |  | 1,582 |  |  |  | - |  |  |  | 1,582 |
Total | $ | 25,538 |  |  | $ | 68,371 |  |  | $ | 30,415 |  |  | $ | 17,783 |  |  | $ | 13,699 |  |  | $ | 44,295 |  |  | $ | 200,101 |  |  | $ | 47,517 |  |  | $ | 247,618 |
Schedule of Information Regarding Credit Exposure | Corporate Credit Exposure - Credit risk profile by credit worthiness category
(Dollars in thousands) | Agricultural |  |  | Commercial and Industrial |  |  | Commercial Real Estate |
| December 31, |  |  | December 31, |  |  | December 31, |
| 2022 |  |  | 2022 |  |  | 2022 |
Pass | $ | 63,867 |  |  | $ | 209,700 |  |  | $ | 624,555 |
Special Mention |  | 289 |  |  |  | 400 |  |  |  | 2,048 |
Substandard |  | 3 |  |  |  | 110 |  |  |  | 4,350 |
Doubtful |  | — |  |  |  | - |  |  |  | — |
Loss |  | - |  |  |  | - |  |  |  | - |
| $ | 64,159 |  |  | $ | 210,210 |  |  | $ | 630,953 |
Consumer Credit Exposure - Credit risk profile based on payment activity
(Dollars in thousands) | Consumer |  |  | Construction Real Estate |  |  | Residential Real Estate |
| December 31, |  |  | December 31, |  |  | December 31, |
| 2022 |  |  | 2022 |  |  | 2022 |
Performing | $ | 39,808 |  |  | $ | 14,736 |  |  | $ | 228,653 |
Nonperforming |  | — |  |  |  | — |  |  |  | — |
Nonaccrual |  | — |  |  |  | — |  |  |  | 1,263 |
| $ | 39,808 |  |  | $ | 14,736 |  |  | $ | 229,916 |
Summary of Troubled Loan Modification (TLMs) | The following table provides information on loans that were considered troubled loan modification ("TLMs") that were modified during the three and six months ended June 30, 2023
| Three Months Ended June 30, 2023 |  |
| Term Extension |  |
|  |  |  | % of Total |  |
|  |  |  | Class of |  |
(Dollars in thousands) | Amortized |  |  | Financing |  |
| Cost Basis |  |  | Receivable |  |
Commercial and industrial | $ | 67 |  |  |  | 0 | % |
Total |  | 67 |  |  |  |  |
| Six Months Ended June 30, 2023 |  |
| Term Extension |  |
|  |  |  | % of Total |  |
|  |  |  | Class of |  |
(Dollars in thousands) | Amortized |  |  | Financing |  |
| Cost Basis |  |  | Receivable |  |
Commercial and industrial |  | 67 |  |  |  | 0 | % |
Residential real estate | $ | 129 |  |  |  | 0 | % |
Total |  | 196 |  |  |  |  |
The following table presents the financial effect by type of modification made to borrowers experiencing financial difficulty and class of financing receivable.
| Three Months Ended June 30, 2023 |
| Term Extension |
Commercial and industrial | Termed out line of Credit |
| Six Months Ended June 30, 2023 |
| Term Extension |
Commercial and industrial | Termed Out Line of Credit |
Residential real estate | Provided twelve month payment plan to catch up past due amount through our standard program. |
The following table presents the period-end amortized cost basis of financing receivables that had a payment default during the period and were modified in the 12 months before default to borrowers experiencing financial difficulty.
| Three Months Ended June 30, 2023 |
(Dollars in thousands) | Term extension |
Commercial and industrial |  | 67 |
Total | $ | 67 |
| Six Months Ended June 30, 2023 |
(Dollars in thousands) | Term extension |
Commercial and industrial |  | 67 |
Residential real estate | $ | 129 |
Total | $ | 196 |
The following table presents the period-end amortized cost basis of loans that have been modified in the past 12 months to borrowers experiencing financial difficulty by payment status and class of financing receivable.
| Three Months Ended June 30, 2023 |
(Dollars in thousands) | Current |  |  | 30-89 days |  |  | Greater than 90 days |  |  | Total |
Commercial and industrial |  | 67 |  |  |  | — |  |  |  | — |  |  |  | 67 |
Total | $ | 67 |  |  | $ | - |  |  | $ | - |  |  | $ | 67 |
| Six Months Ended June 30, 2023 |
(Dollars in thousands) | Current |  |  | 30-89 days |  |  | Greater than 90 days |  |  | Total |
Commercial and industrial |  | 67 |  |  |  | — |  |  |  | — |  |  |  | 67 |
Residential real estate |  | — |  |  |  | — |  |  |  | 129 |  |  |  | 129 |
Total | $ | 67 |  |  | $ | - |  |  | $ | 129 |  |  | $ | 196 |
Summary of Trouble Debt Restructurings (TDRs) | The following table provides information on loans that were considered troubled debt restructurings ("TDRs") that were modified during the three and six months ended June 30, 2022.
| Three Months Ended June 30, 2022 |  |  | Six Months Ended June 30, 2022 |
|  |  |  | Pre- |  |  | Post- |  |  |  |  |  | Pre- |  |  | Post- |
|  |  |  | Modification |  |  | Modification |  |  |  |  |  | Modification |  |  | Modification |
|  |  |  | Outstanding |  |  | Outstanding |  |  |  |  |  | Outstanding |  |  | Outstanding |
(Dollars in thousands) | Number of |  |  | Recorded |  |  | Recorded |  |  | Number of |  |  | Recorded |  |  | Recorded |
| Loans |  |  | Investment |  |  | Investment |  |  | Loans |  |  | Investment |  |  | Investment |
Agricultural |  | — |  |  | $ | — |  |  | $ | — |  |  |  | 1 |  |  | $ | 258 |  |  | $ | 258 |
Commercial and industrial |  | 1 |  |  |  | 19 |  |  |  | 19 |  |  |  | 1 |  |  |  | 19 |  |  |  | 19 |
Total |  | 1 |  |  | $ | 19 |  |  | $ | 19 |  |  |  | 2 |  |  | $ | 277 |  |  | $ | 277 |
Nonaccrual Loans by Loan Category | Nonaccrual loans by loan category as of June 30, 2023 were as follows:
(Dollars in thousands) | Nonaccrual loans with no ACL |  |  | Total nonaccrual loans |  |  | Interest income recognized during the period on nonaccrual loans |  |  | Interest income recognized during the period on nonaccrual loans |  |
Residential real estate | $ | 676 |  |  | $ | 1,581 |  |  | $ | — |  |  | $ | — |  |
Total nonaccrual loans | $ | 676 |  |  | $ | 1,581 |  |  | $ | — |  |  | $ | — |  |
Nonaccrual loans by loan category as of December 31, 2022 were as follows:
(Dollars in thousands) | Total nonaccrual loans |
Residential real estate | $ | 1,263 |
| $ | 1,263 |
Schedule of Loans for Impairment and Interest Recognized on Impaired Loans | The following schedule provides information regarding average balances of loans evaluated for impairment and interest recognized on impaired loans for the three months and six months ended December 31, 2022 and June 30, 2022:
|  |  |  | Unpaid |  |  |  |  |
(Dollars in thousands) | Recorded |  |  | Principal |  |  | Related |  |
| Investment |  |  | Balance |  |  | Allowance |  |
December 31, 2022 |  |  |  |  |  |  |  |  |
With no related allowance recorded |  |  |  |  |  |  |  |  |
Agricultural | $ | — |  |  | $ | — |  |  | $ | — |  |
Commercial and industrial |  | — |  |  |  | — |  |  |  | — |  |
Consumer |  | — |  |  |  | — |  |  |  | — |  |
Construction real estate |  | — |  |  |  | — |  |  |  | — |  |
Commercial real estate |  | — |  |  |  | — |  |  |  | — |  |
Residential real estate |  | 550 |  |  |  | 595 |  |  |  | — |  |
Subtotal |  | 550 |  |  |  | 595 |  |  |  | — |  |
With an allowance recorded |  |  |  |  |  |  |  |  |
Agricultural |  | 23 |  |  |  | 27 |  |  |  | 2 |  |
Commercial and industrial |  | 177 |  |  |  | 177 |  |  |  | 14 |  |
Consumer |  | 7 |  |  |  | 7 |  |  |  | 1 |  |
Construction real estate |  | — |  |  |  | — |  |  |  | — |  |
Commercial real estate |  | 165 |  |  |  | 165 |  |  |  | 5 |  |
Residential real estate |  | 1,924 |  |  |  | 1,954 |  |  |  | 131 |  |
Subtotal |  | 2,296 |  |  |  | 2,330 |  |  |  | 153 |  |
Total |  |  |  |  |  |  |  |  |
Agricultural |  | 23 |  |  |  | 27 |  |  |  | 2 |  |
Commercial and industrial |  | 177 |  |  |  | 177 |  |  |  | 14 |  |
Consumer |  | 7 |  |  |  | 7 |  |  |  | 1 |  |
Construction real estate |  | — |  |  |  | — |  |  |  | — |  |
Commercial real estate |  | 165 |  |  |  | 165 |  |  |  | 5 |  |
Residential real estate |  | 2,474 |  |  |  | 2,549 |  |  |  | 131 |  |
Total | $ | 2,846 |  |  | $ | 2,925 |  |  | $ | 153 |  |
|  |  |  | Unpaid |  |  |  |  |
(Dollars in thousands) | Recorded |  |  | Principal |  |  | Related |  |
| Investment |  |  | Balance |  |  | Allowance |  |
June 30, 2022 |  |  |  |  |  |  |  |  |
With no related allowance recorded |  |  |  |  |  |  |  |  |
Agricultural | $ | 314 |  |  | $ | 428 |  |  | $ | — |  |
Commercial and industrial |  | — |  |  |  | — |  |  |  | — |  |
Consumer |  | — |  |  |  | — |  |  |  | — |  |
Construction real estate |  | — |  |  |  | — |  |  |  | — |  |
Commercial real estate |  | — |  |  |  | — |  |  |  | — |  |
Residential real estate |  | 439 |  |  |  | 469 |  |  |  | — |  |
Subtotal |  | 753 |  |  |  | 897 |  |  |  | — |  |
With an allowance recorded |  |  |  |  |  |  |  |  |
Agricultural |  | 6 |  |  |  | 7 |  |  |  | 1 |  |
Commercial and industrial |  | 159 |  |  |  | 190 |  |  |  | 52 |  |
Consumer |  | 7 |  |  |  | 8 |  |  |  | 1 |  |
Construction real estate |  | 149 |  |  |  | 149 |  |  |  | — |  |
Commercial real estate |  | — |  |  |  | — |  |  |  | 7 |  |
Residential real estate |  | 1,613 |  |  |  | 1,644 |  |  |  | 154 |  |
Subtotal |  | 1,934 |  |  |  | 1,998 |  |  |  | 215 |  |
Total |  |  |  |  |  |  |  |  |
Agricultural |  | 320 |  |  |  | 435 |  |  |  | 1 |  |
Commercial and industrial |  | 159 |  |  |  | 190 |  |  |  | 52 |  |
Consumer |  | 7 |  |  |  | 8 |  |  |  | 1 |  |
Construction real estate |  | 149 |  |  |  | 149 |  |  |  | — |  |
Commercial real estate |  | — |  |  |  | — |  |  |  | 7 |  |
Residential real estate |  | 2,052 |  |  |  | 2,113 |  |  |  | 154 |  |
Total | $ | 2,687 |  |  | $ | 2,895 |  |  | $ | 215 |  |
| Average |  |  | Interest |
(Dollars in thousands) | Recorded |  |  | Income |
| Investment |  |  | Recognized |
Three Months Ended June 30, 2022 |  |  |  |  |
With no related allowance recorded |  |  |  |  |
Agricultural | $ | 314 |  |  | $ | — |
Commercial and industrial |  | 46 |  |  |  | — |
Consumer |  | — |  |  |  | — |
Construction real estate |  | — |  |  |  | — |
Commercial real estate |  | — |  |  |  | — |
Residential real estate |  | 220 |  |  |  | — |
Subtotal |  | 580 |  |  |  | — |
With an allowance recorded |  |  |  |  |
Agricultural |  | 1,117 |  |  |  | - |
Commercial and industrial |  | 211 |  |  |  | 1 |
Consumer |  | 20 |  |  |  | — |
Construction real estate |  | — |  |  |  | — |
Commercial real estate |  | 153 |  |  |  | 2 |
Residential real estate |  | 1,733 |  |  |  | 12 |
Subtotal |  | 3,234 |  |  |  | 15 |
Total |  |  |  |  |
Agricultural |  | 1,431 |  |  |  | — |
Commercial and industrial |  | 257 |  |  |  | 1 |
Consumer |  | 20 |  |  |  | — |
Construction real estate |  | — |  |  |  | — |
Commercial real estate |  | 153 |  |  |  | 2 |
Residential real estate |  | 1,953 |  |  |  | 12 |
Total | $ | 3,814 |  |  | $ | 15 |
| Average |  |  | Interest |
(Dollars in thousands) | Recorded |  |  | Income |
| Investment |  |  | Recognized |
Six Months Ended June 30, 2022 |  |  |  |  |
With no related allowance recorded |  |  |  |  |
Agricultural | $ | 314 |  |  | $ | — |
Commercial and industrial |  | 31 |  |  |  | — |
Consumer |  | — |  |  |  | — |
Construction real estate |  | — |  |  |  | — |
Commercial real estate |  | 31 |  |  |  | — |
Residential real estate |  | 201 |  |  |  | — |
Subtotal |  | 577 |  |  |  | — |
With an allowance recorded |  |  |  |  |
Agricultural |  | 1,512 |  |  |  | — |
Commercial and industrial |  | 254 |  |  |  | 2 |
Consumer |  | 18 |  |  |  | — |
Construction real estate |  | — |  |  |  | — |
Commercial real estate |  | 162 |  |  |  | 5 |
Residential real estate |  | 1,831 |  |  |  | 29 |
Subtotal |  | 3,777 |  |  |  | 36 |
Total |  |  |  |  |
Agricultural |  | 1,826 |  |  |  | — |
Commercial and industrial |  | 285 |  |  |  | 2 |
Consumer |  | 18 |  |  |  | — |
Construction real estate |  | — |  |  |  | — |
Commercial real estate |  | 193 |  |  |  | 5 |
Residential real estate |  | 2,032 |  |  |  | 29 |
Total | $ | 4,354 |  |  | $ | 36 |
Aging Analysis of Loans by Loan Category | An aging analysis of loans by loan category follows:
|  |  |  |  |  |  | Loans |  |  |  |  |  |  |  |  |  |  |  | Loans |
| Loans |  |  | Loans |  |  | Past Due |  |  |  |  |  |  |  |  |  |  |  | 90 Days |
| Past Due |  |  | Past Due |  |  | Greater |  |  |  |  |  |  |  |  |  |  |  | Past |
(Dollars in thousands) | 30 to 59 |  |  | 60 to 89 |  |  | Than 90 |  |  |  |  |  | Loans Not |  |  | Total |  |  | Due and |
| Days (1) |  |  | Days (1) |  |  | Days (1) |  |  | Total (1) |  |  | Past Due |  |  | Loans |  |  | Accruing |
June 30, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Agricultural | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 40,684 |  |  | $ | 40,684 |  |  | $ | — |
Commercial and industrial |  | 61 |  |  |  | 132 |  |  |  | — |  |  |  | 193 |  |  |  | 223,998 |  |  |  | 224,191 |  |  |  | — |
Consumer |  | 5 |  |  |  | — |  |  |  | — |  |  |  | 5 |  |  |  | 38,609 |  |  |  | 38,614 |  |  |  | — |
Commercial real estate |  | 1,059 |  |  |  | — |  |  |  | — |  |  |  | 1,059 |  |  |  | 656,490 |  |  |  | 657,549 |  |  |  | — |
Construction real estate |  | — |  |  |  | 128 |  |  |  | — |  |  |  | 128 |  |  |  | 16,606 |  |  |  | 16,734 |  |  |  | — |
Residential real estate |  | 224 |  |  |  | 653 |  |  |  | 560 |  |  |  | 1,437 |  |  |  | 246,181 |  |  |  | 247,618 |  |  |  |
Loans to Other Financial Institutions |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 38,838 |  |  |  | 38,838 |  |  |  |
| $ | 1,349 |  |  | $ | 913 |  |  | $ | 560 |  |  | $ | 2,822 |  |  | $ | 1,261,406 |  |  | $ | 1,264,228 |  |  | $ | — |
December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Agricultural | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 64,159 |  |  | $ | 64,159 |  |  | $ | — |
Commercial and industrial |  | — |  |  |  | 171 |  |  |  | — |  |  |  | 171 |  |  |  | 210,039 |  |  |  | 210,210 |  |  |  | — |
Consumer |  | 39 |  |  |  | 7 |  |  |  | — |  |  |  | 46 |  |  |  | 39,762 |  |  |  | 39,808 |  |  |  | — |
Commercial real estate |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 630,953 |  |  |  | 630,953 |  |  |  | — |
Construction real estate |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 14,736 |  |  |  | 14,736 |  |  |  | — |
Residential real estate |  | 682 |  |  |  | — |  |  |  | 842 |  |  |  | 1,524 |  |  |  | 228,392 |  |  |  | 229,916 |  |  |  | — |
| $ | 721 |  |  | $ | 178 |  |  | $ | 842 |  |  | $ | 1,741 |  |  | $ | 1,188,041 |  |  | $ | 1,189,782 |  |  | $ | — |
(1) Includes nonaccrual loans.
Acquired Loan Portfolio and Acquisition Fair Value Adjustments | The table below presents a roll forward of the accretable yield on the County Bank Corp. acquired loan portfolio for the years ended December 31, 2022 and the six months ended June 30, 2023 (dollars in thousands):
(Dollars in thousands) |  | Purchased with credit deterioration |  |  | Purchased without credit deterioration |  |  | Acquired |
|  |  |  |  |  |  |  | Total |
Balance January 1, 2022 |  | $ | 288 |  |  | $ | 1,176 |  |  | $ | 1,464 |
Transfer from non-accretable to accretable yield |  |  | 2,192 |  |  |  | — |  |  |  | 2,192 |
Accretion January 1, 2022 through December 31, 2022 |  |  | (553 | ) |  |  | (98 | ) |  |  | (651 | )
Balance January 1, 2023 |  |  | 1,927 |  |  |  | 1,078 |  |  |  | 3,005 |
Transfer from non-accretable to accretable yield |  |  |  |  |  |  |  |  | - |
Accretion January 1, 2023 through June 30, 2023 |  |  | (269 | ) |  |  | (270 | ) |  |  | (539 | )
Balance, June 30, 2023 |  | $ | 1,658 |  |  | $ | 808 |  |  | $ | 2,466 |
The table below presents a roll forward of the accretable yield on Community Shores Bank Corporation acquired loan portfolio for the years ended December 31, 2022 and the six months ended June 30, 2023 (dollars in thousands):
|  | Purchased with credit deterioration |  |  | Purchased without credit deterioration |  |  | Acquired |
|  |  |  |  |  |  |  | Total |
Balance January 1, 2022 |  | $ | 522 |  |  | $ | 197 |  |  | $ | 719 |
Transfer from non-accretable to accretable yield |  |  | 1,086 |  |  |  | — |  |  |  | 1,086 |
Accretion January 1, 2022 through December 31, 2022 |  |  | (993 | ) |  |  | (197 | ) |  |  | (1,190 | )
Balance January 1, 2023 |  |  | 615 |  |  |  | - |  |  |  | 615 |
Transfer from non-accretable to accretable yield |  |  | 622 |  |  |  |  |  |  | 622 |
Accretion January 1, 2023 through June 30, 2023 |  |  | (376 | ) |  |  |  |  |  | (376 | )
Balance, June 30, 2023 |  | $ | 861 |  |  | $ | - |  |  | $ | 861 |

X
- Definition Loans by type as percentage of portfolio. + References No definition available. + Details
Name: | cofs_LoansByTypeAsPercentageOfPortfolioTableTextBlock
Namespace Prefix: | cofs_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Summary of Amortized Cost Basis of Loans. + References No definition available. + Details
Name: | cofs_SummaryOfAmortizedCostBasisOfLoansTableTextBlock
Namespace Prefix: | cofs_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Troubled loan modification on financing receivables. + References No definition available. + Details
Name: | cofs_TroubledLoanModificationOnFinancingReceivablesTableTextBlock
Namespace Prefix: | cofs_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of allowance for credit loss on financing receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B + Details
Name: | us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the nature and amount of any material, nonrecurring adjustments directly attributable to the business combination(s) included in the reported pro forma revenue and earnings (supplemental pro forma information). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (h)(4) -SubTopic 10 -Topic 805 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479328/805-10-50-2 + Details
Name: | us-gaap_BusinessAcquisitionProFormaInformationNonrecurringAdjustmentsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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 -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-5 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 29 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-29 + Details
Name: | us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of impaired financing receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-15 + Details
Name: | us-gaap_ImpairedFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of aging analysis for financing receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 14 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-14 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 80 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479294/326-20-55-80 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-7 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-7A + Details
Name: | us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_ReceivablesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivable on nonaccrual status. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 16 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-16 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-7 + Details
Name: | us-gaap_ScheduleOfFinancingReceivablesNonAccrualStatusTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivable modified for debtor experiencing financial difficulty. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 12A -Publisher FASB -URI https://asc.fasb.org//1943274/2147481933/310-10-55-12A Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 42 -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-42 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 42 -Subparagraph (a)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-42 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 33 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-33 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 34 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-34 + Details
Name: | us-gaap_TroubledDebtRestructuringsOnFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration