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Loans and Allowance for Credit Losses (Tables) | 9 Months Ended
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Sep. 30, 2018
Receivables [Abstract] |
Outstanding loans | Outstanding loans are summarized as follows:
Loan Type (Dollars in thousands) |  | September 30, 2018 |  | % of Total Loans |  | December 31, 2017 |  | % of Total Loans
Commercial: |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 102,352 |  |  | 11.2 | % |  | $ | 100,856 |  |  | 11.2 | %
Agricultural production |  | 10,516 |  |  | 1.2 | % |  | 14,956 |  |  | 1.7 | %
Total commercial |  | 112,868 |  |  | 12.4 | % |  | 115,812 |  |  | 12.9 | %
Real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 186,997 |  |  | 20.5 | % |  | 204,452 |  |  | 22.7 | %
Real estate construction and other land loans |  | 95,656 |  |  | 10.5 | % |  | 96,460 |  |  | 10.7 | %
Commercial real estate |  | 306,778 |  |  | 33.6 | % |  | 269,254 |  |  | 29.9 | %
Agricultural real estate |  | 70,580 |  |  | 7.7 | % |  | 76,081 |  |  | 8.4 | %
Other real estate |  | 33,526 |  |  | 3.9 | % |  | 31,220 |  |  | 3.5 | %
Total real estate |  | 693,537 |  |  | 76.2 | % |  | 677,467 |  |  | 75.2 | %
Consumer: |  |  |  |  |  |  |  |  |  |  |  |
Equity loans and lines of credit |  | 70,518 |  |  | 7.7 | % |  | 76,404 |  |  | 8.5 | %
Consumer and installment |  | 33,512 |  |  | 3.7 | % |  | 29,637 |  |  | 3.4 | %
Total consumer |  | 104,030 |  |  | 11.4 | % |  | 106,041 |  |  | 11.9 | %
Net deferred origination costs |  | 1,442 |  |  |  |  |  | 1,359 |  |  |  |
Total gross loans |  | 911,877 |  |  | 100.0 | % |  | 900,679 |  |  | 100.0 | %
Allowance for credit losses |  | (9,025 | ) |  |  |  |  | (8,778 | ) |  |  |
Total loans |  | $ | 902,852 |  |  |  |  |  | $ | 891,901 |  |  |  |
Impaired loans | The following table shows information related to impaired loans by class at September 30, 2018 (in thousands):
|  | Recorded Investment |  | Unpaid Principal Balance |  | Related Allowance
With no related allowance recorded: |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 290 |  |  | $ | 513 |  |  | $ | — |
Real estate: |  |  |  |  |  |  |  |  |
Real estate construction and other land loans |  | 2,764 |  |  | 2,827 |  |  | — |
Commercial real estate |  | 1,680 |  |  | 1,993 |  |  | — |
Other real estate |  | 1,117 |  |  | 1,180 |  |  | — |
Total real estate |  | 5,561 |  |  | 6,000 |  |  | — |
Consumer: |  |  |  |  |  |  |  |  |
Equity loans and lines of credit |  | 255 |  |  | 287 |  |  | — |
Total with no related allowance recorded |  | 6,106 |  |  | 6,800 |  |  | — |
With an allowance recorded: |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |
Commercial and industrial |  | 52 |  |  | 52 |  |  | 1 |
Real estate: |  |  |  |  |  |  |  |  |
Commercial real estate |  | 163 |  |  | 164 |  |  | 162 |
Agricultural real estate |  | 44 |  |  | 44 |  |  | 1 |
Total real estate |  | 207 |  |  | 208 |  |  | 163 |
Consumer: |  |  |  |  |  |  |  |  |
Equity loans and lines of credit |  | 1,108 |  |  | 1,111 |  |  | 58 |
Total with an allowance recorded |  | 1,367 |  |  | 1,371 |  |  | 222 |
Total |  | $ | 7,473 |  |  | $ | 8,171 |  |  | $ | 222 |
The recorded investment in loans excludes accrued interest receivable and net loan origination fees, due to immateriality. The following table shows information related to impaired loans by class at December 31, 2017 (in thousands):
|  | Recorded Investment |  | Unpaid Principal Balance |  | Related Allowance
With no related allowance recorded: |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 355 |  |  | $ | 553 |  |  | $ | — |
Real estate: |  |  |  |  |  |  |  |  |
Real estate construction and other land loans |  | 3,023 |  |  | 3,085 |  |  | — |
Commercial real estate |  | 1,772 |  |  | 2,040 |  |  | — |
Total real estate |  | 4,795 |  |  | 5,125 |  |  | — |
Consumer: |  |  |  |  |  |  |  |  |
Equity loans and lines of credit |  | 146 |  |  | 206 |  |  | — |
Total with no related allowance recorded |  | 5,296 |  |  | 5,884 |  |  | — |
With an allowance recorded: |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |
Commercial and industrial |  | 22 |  |  | 22 |  |  | 1 |
Real estate: |  |  |  |  |  |  |  |  |
Agricultural real estate |  | 51 |  |  | 51 |  |  | 1 |
Consumer: |  |  |  |  |  |  |  |  |
Equity loans and lines of credit |  | 997 |  |  | 997 |  |  | 34 |
Total with an allowance recorded |  | 1,070 |  |  | 1,070 |  |  | 36 |
Total |  | $ | 6,366 |  |  | $ | 6,954 |  |  | $ | 36 |
The recorded investment in loans excludes accrued interest receivable and net loan origination fees, due to immateriality. The following tables present by class, information related to the average recorded investment and interest income recognized on impaired loans for the three months ended September 30, 2018 and 2017 (in thousands).
|  | Three Months Ended September 30, 2018 |  | Three Months Ended September 30, 2017
|  | Average Recorded Investment |  | Interest Income Recognized |  | Average Recorded Investment |  | Interest Income Recognized
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 298 |  |  | $ | — |  |  | $ | 390 |  |  | $ | — |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |
Real estate construction and other land loans |  | 2,851 |  |  | 21 |  |  | 1,423 |  |  | — |
Commercial real estate |  | 1,695 |  |  | 13 |  |  | 1,822 |  |  | 13 |
Agricultural real estate |  | 2,288 |  |  | — |  |  | — |  |  | — |
Other real estate |  | 836 |  |  | — |  |  | — |  |  | — |
Total real estate |  | 7,670 |  |  | 34 |  |  | 3,245 |  |  | 13 |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |
Equity loans and lines of credit |  | 224 |  |  | — |  |  | 142 |  |  | — |
Consumer and installment |  | — |  |  | — |  |  | 15 |  |  | — |
Total consumer |  | 224 |  |  | — |  |  | 157 |  |  | — |
Total with no related allowance recorded |  | 8,192 |  |  | 34 |  |  | 3,792 |  |  | 13 |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | 53 |  |  | 1 |  |  | 22 |  |  | — |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |
Real estate construction and other land loans |  | — |  |  | — |  |  | 1,859 |  |  | 27 |
Commercial real estate |  | 164 |  |  | 3 |  |  | — |  |  | — |
Agricultural real estate |  | 50 |  |  | 1 |  |  | 57 |  |  | 1 |
Other real estate |  | 279 |  |  | — |  |  | — |  |  | — |
Total real estate |  | 493 |  |  | 4 |  |  | 1,916 |  |  | 28 |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |
Equity loans and lines of credit |  | 1,111 |  |  | 14 |  |  | 46 |  |  | — |
Consumer and installment |  | 3 |  |  | — |  |  | — |  |  | — |
Total consumer |  | 1,114 |  |  | 14 |  |  | 46 |  |  | — |
Total with an allowance recorded |  | 1,660 |  |  | 19 |  |  | 1,984 |  |  | 28 |
Total |  | $ | 9,852 |  |  | $ | 53 |  |  | $ | 5,776 |  |  | $ | 41 |
|  | Nine Months Ended September 30, 2018 |  | Nine Months Ended September 30, 2017
|  | Average Recorded Investment |  | Interest Income Recognized |  | Average Recorded Investment |  | Interest Income Recognized
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 324 |  |  | $ | — |  |  | $ | 416 |  |  | $ | — |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | — |  |  | — |  |  | 32 |  |  | — |
Real estate construction and other land loans |  | 2,918 |  |  | 66 |  |  | 1,014 |  |  | — |
Commercial real estate |  | 1,648 |  |  | 39 |  |  | 1,325 |  |  | 40 |
Agricultural real estate |  | 1,525 |  |  | 119 |  |  | — |  |  | — |
Other real estate |  | 913 |  |  | — |  |  | — |  |  | — |
Total real estate |  | 7,004 |  |  | 224 |  |  | 2,371 |  |  | 40 |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |
Equity loans and lines of credit |  | 207 |  |  | — |  |  | 127 |  |  | — |
Consumer and installment |  | — |  |  | — |  |  | 8 |  |  | — |
Total consumer |  | 207 |  |  | — |  |  | 135 |  |  | — |
Total with no related allowance recorded |  | 7,535 |  |  | 224 |  |  | 2,922 |  |  | 40 |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | 52 |  |  | 3 |  |  | 28 |  |  | 1 |
Real estate: |  |  |  |  |  |  |  |  |  |  |  |
Real estate construction and other land loans |  | — |  |  | — |  |  | 2,025 |  |  | 88 |
Commercial real estate |  | 211 |  |  | 9 |  |  | 532 |  |  | — |
Agricultural real estate |  | 50 |  |  | 2 |  |  | 40 |  |  | 2 |
Other real estate |  | 112 |  |  | — |  |  | — |  |  | — |
Total real estate |  | 373 |  |  | 11 |  |  | 2,597 |  |  | 90 |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |
Equity loans and lines of credit |  | 1,040 |  |  | 43 |  |  | 102 |  |  | — |
Consumer and installment |  | 4 |  |  | — |  |  | 1 |  |  | — |
Total consumer |  | 1,044 |  |  | 43 |  |  | 103 |  |  | — |
Total with an allowance recorded |  | 1,469 |  |  | 57 |  |  | 2,728 |  |  | 91 |
Total |  | $ | 9,004 |  |  | $ | 281 |  |  | $ | 5,650 |  |  | $ | 131 |
The carrying amount of those loans is included in the balance sheet amounts of loans receivable at September 30, 2018 and December 31, 2017. The amounts of loans at September 30, 2018 and December 31, 2017 are as follows (in thousands):
|  | September 30, 2018 |  | December 31, 2017
Commercial |  | $ | 291 |  |  | $ | 383 |
Outstanding balance |  | $ | 291 |  |  | $ | 383 |
Carrying amount, net of allowance of $0 |  | $ | 291 |  |  | $ | 383 |
Purchased credit impaired (PCI) loans are recorded at the amount paid, such that there is no carryover of the seller’s allowance for loan losses. The Company estimates the amount and timing of expected cash flows for each loan and the expected cash flows in excess of amount paid is recorded as interest income over the remaining life of the loan (accretable yield). The excess of the loan’s contractual principal and interest over expected cash flows is not recorded (nonaccretable difference). Over the life of the loan expected cash flows continue to be estimated. If the present value of expected cash flows is less than the carrying amount, a loss is recorded. If the present value of expected cash flows is greater than the carrying amount, it is recognized as part of future interest income. Certain of the loans acquired by the Company that are within the scope of Topic ASC 310-30 are not accounted for using the income recognition model of the Topic because the Company cannot reliably estimate cash flows expected to be collected. The carrying amounts of such loans (which are included in the carrying amount, net of allowance, described above) are as follows (in thousands):
|  | September 30, 2018 |  | December 31, 2017
Loans acquired during the year |  | $ | — |  |  | $ | — |
Loans at the end of the period |  | $ | 291 |  |  | $ | 383 |
Allowance for credit losses | The following table shows the summary of activities for the Allowance as of and for the three months ended September 30, 2018 and 2017 by portfolio segment (in thousands):
|  | Commercial |  | Real Estate |  | Consumer |  | Unallocated |  | Total
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance, July 1, 2018 |  | $ | 1,938 |  |  | $ | 6,155 |  |  | $ | 793 |  |  | $ | 34 |  |  | $ | 8,920 |
(Reversal) provision charged to operations |  | (273 | ) |  | 203 |  |  | 16 |  |  | 54 |  |  | — |
Losses charged to allowance |  | — |  |  | — |  |  | (23 | ) |  | — |  |  | (23 | )
Recoveries |  | 29 |  |  | 20 |  |  | 79 |  |  | — |  |  | 128 |
Ending balance, September 30, 2018 |  | $ | 1,694 |  |  | $ | 6,378 |  |  | $ | 865 |  |  | $ | 88 |  |  | $ | 9,025 |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance, July 1, 2017 |  | $ | 2,196 |  |  | $ | 5,931 |  |  | $ | 793 |  |  | $ | 377 |  |  | $ | 9,297 |
(Reversal) provision charged to operations |  | (532 | ) |  | (251 | ) |  | (35 | ) |  | (82 | ) |  | (900 | )
Losses charged to allowance |  | (4 | ) |  | — |  |  | (18 | ) |  | — |  |  | (22 | )
Recoveries |  | 514 |  |  | 5 |  |  | 22 |  |  | — |  |  | 541 |
Ending balance, September 30, 2017 |  | $ | 2,174 |  |  | $ | 5,685 |  |  | $ | 762 |  |  | $ | 295 |  |  | $ | 8,916 |
The following table shows the summary of activities for the allowance for loan losses as of and for the nine months ended September 30, 2018 and 2017 by portfolio segment of loans (in thousands):
|  | Commercial |  | Real Estate |  | Consumer |  | Unallocated |  | Total
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance, January 1, 2018 |  | $ | 2,071 |  |  | $ | 5,795 |  |  | $ | 825 |  |  | $ | 87 |  |  | $ | 8,778 |
(Reversal) provision charged to operations |  | (422 | ) |  | 481 |  |  | (10 | ) |  | 1 |  |  | 50 |
Losses charged to allowance |  | (87 | ) |  | — |  |  | (88 | ) |  | — |  |  | (175 | )
Recoveries |  | 132 |  |  | 102 |  |  | 138 |  |  | — |  |  | 372 |
Ending balance, September 30, 2018 |  | $ | 1,694 |  |  | $ | 6,378 |  |  | $ | 865 |  |  | $ | 88 |  |  | $ | 9,025 |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance, January 1, 2017 |  | $ | 2,180 |  |  | $ | 6,200 |  |  | $ | 852 |  |  | $ | 94 |  |  | $ | 9,326 |
(Reversal) provision charged to operations |  | (776 | ) |  | (554 | ) |  | (21 | ) |  | 201 |  |  | (1,150 | )
Losses charged to allowance |  | (48 | ) |  | (22 | ) |  | (162 | ) |  | — |  |  | (232 | )
Recoveries |  | 818 |  |  | 61 |  |  | 93 |  |  | — |  |  | 972 |
Ending balance, September 30, 2017 |  | $ | 2,174 |  |  | $ | 5,685 |  |  | $ | 762 |  |  | $ | 295 |  |  | $ | 8,916 |
The following is a summary of the Allowance by impairment methodology and portfolio segment as of September 30, 2018 and December 31, 2017 (in thousands):
|  | Commercial |  | Real Estate |  | Consumer |  | Unallocated |  | Total
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance, September 30, 2018 |  | $ | 1,694 |  |  | $ | 6,378 |  |  | $ | 865 |  |  | $ | 88 |  |  | $ | 9,025 |
Ending balance: individually evaluated for impairment |  | $ | 1 |  |  | $ | 163 |  |  | $ | 58 |  |  | $ | — |  |  | $ | 222 |
Ending balance: collectively evaluated for impairment |  | $ | 1,693 |  |  | $ | 6,215 |  |  | $ | 807 |  |  | $ | 88 |  |  | $ | 8,803 |
Ending balance, December 31, 2017 |  | $ | 2,071 |  |  | $ | 5,795 |  |  | $ | 825 |  |  | $ | 87 |  |  | $ | 8,778 |
Ending balance: individually evaluated for impairment |  | $ | 1 |  |  | $ | 1 |  |  | $ | 34 |  |  | $ | — |  |  | $ | 36 |
Ending balance: collectively evaluated for impairment |  | $ | 2,070 |  |  | $ | 5,794 |  |  | $ | 791 |  |  | $ | 87 |  |  | $ | 8,742 |
Schedule of receivable by impairment methodology |
|  | Commercial |  | Real Estate |  | Consumer |  | Total
Loans: |  |  |  |  |  |  |  |  |  |  |  |
Ending balance, September 30, 2018 |  | $ | 112,868 |  |  | $ | 693,537 |  |  | $ | 104,030 |  |  | $ | 910,435 |
Ending balance: individually evaluated for impairment |  | $ | 342 |  |  | $ | 5,768 |  |  | $ | 1,363 |  |  | $ | 7,473 |
Ending balance: collectively evaluated for impairment |  | $ | 112,526 |  |  | $ | 687,769 |  |  | $ | 102,667 |  |  | $ | 902,962 |
Loans: |  |  |  |  |  |  |  |
Ending balance, December 31, 2017 |  | $ | 115,812 |  |  | $ | 677,467 |  |  | $ | 106,041 |  |  | $ | 899,320 |
Ending balance: individually evaluated for impairment |  | $ | 377 |  |  | $ | 4,846 |  |  | $ | 1,143 |  |  | $ | 6,366 |
Ending balance: collectively evaluated for impairment |  | $ | 115,435 |  |  | $ | 672,621 |  |  | $ | 104,898 |  |  | $ | 892,954 |
Loan portfolio by internal risk rating | The following table shows the loan portfolio by class allocated by management’s internal risk ratings at September 30, 2018 (in thousands):
|  | Pass |  | Special Mention |  | Sub-Standard |  | Doubtful |  | Total
Commercial: |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 90,893 |  |  | $ | 10,200 |  |  | $ | 1,259 |  |  | $ | — |  |  | $ | 102,352 |
Agricultural production |  | 6,516 |  |  | 2,636 |  |  | 1,364 |  |  | — |  |  | 10,516 |
Real Estate: |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 183,013 |  |  | 3,080 |  |  | 904 |  |  | — |  |  | 186,997 |
Real estate construction and other land loans |  | 91,289 |  |  | 1,325 |  |  | 3,042 |  |  | — |  |  | 95,656 |
Commercial real estate |  | 300,450 |  |  | 2,503 |  |  | 3,825 |  |  | — |  |  | 306,778 |
Agricultural real estate |  | 46,196 |  |  | 688 |  |  | 23,696 |  |  | — |  |  | 70,580 |
Other real estate |  | 32,409 |  |  | — |  |  | 1,117 |  |  | — |  |  | 33,526 |
Consumer: |  |  |  |  |  |  |  |  |  |
Equity loans and lines of credit |  | 68,329 |  |  | 383 |  |  | 1,806 |  |  | — |  |  | 70,518 |
Consumer and installment |  | 33,510 |  |  | — |  |  | 2 |  |  | — |  |  | 33,512 |
Total |  | $ | 852,605 |  |  | $ | 20,815 |  |  | $ | 37,015 |  |  | $ | — |  |  | $ | 910,435 |
The following table shows the loan portfolio by class allocated by management’s internally assigned risk grade ratings at December 31, 2017 (in thousands):
|  | Pass |  | Special Mention |  | Sub-Standard |  | Doubtful |  | Total
Commercial: |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 84,745 |  |  | $ | 8,217 |  |  | $ | 7,894 |  |  | $ | — |  |  | $ | 100,856 |
Agricultural production |  | 10,848 |  |  | 206 |  |  | 3,902 |  |  | — |  |  | 14,956 |
Real Estate: |  |  |  |  |  |  |  |  |  |
Owner occupied |  | 196,838 |  |  | 4,795 |  |  | 2,819 |  |  | — |  |  | 204,452 |
Real estate construction and other land loans |  | 90,927 |  |  | 1,625 |  |  | 3,908 |  |  | — |  |  | 96,460 |
Commercial real estate |  | 261,746 |  |  | 4,147 |  |  | 3,361 |  |  | — |  |  | 269,254 |
Agricultural real estate |  | 48,274 |  |  | 1,270 |  |  | 26,537 |  |  | — |  |  | 76,081 |
Other real estate |  | 29,867 |  |  | 1,165 |  |  | 188 |  |  | — |  |  | 31,220 |
Consumer: |  |  |  |  |  |  |  |  |  |
Equity loans and lines of credit |  | 74,535 |  |  | 483 |  |  | 1,386 |  |  | — |  |  | 76,404 |
Consumer and installment |  | 29,634 |  |  | — |  |  | 3 |  |  | — |  |  | 29,637 |
Total |  | $ | 827,414 |  |  | $ | 21,908 |  |  | $ | 49,998 |  |  | $ | — |  |  | $ | 899,320 |
Loan portfolio by time past due | The following table shows an aging analysis of the loan portfolio by class and the time past due at September 30, 2018 (in thousands):
|  | 30-59 Days Past Due |  | 60-89 Days Past Due |  | Greater Than 90 Days Past Due |  | Total Past Due |  | Current |  | Total Loans |  | Recorded Investment > 90 Days Accruing |  | Non-accrual
Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 102,352 |  |  | $ | 102,352 |  |  | $ | — |  |  | $ | 291 |
Agricultural production |  | — |  |  | — |  |  | — |  |  | — |  |  | 10,516 |  |  | 10,516 |  |  | — |  |  | — |
Real estate: |  | — |  |  |  |  |  |  |  |  | — |  |  | — |  |  | — |  |  |  |  |  |
Owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | 186,997 |  |  | 186,997 |  |  | — |  |  | — |
Real estate construction and other land loans |  | — |  |  | — |  |  | 1,439 |  |  | 1,439 |  |  | 94,217 |  |  | 95,656 |  |  | — |  |  | 1,439 |
Commercial real estate |  | — |  |  | — |  |  | — |  |  | — |  |  | 306,778 |  |  | 306,778 |  |  | — |  |  | 908 |
Agricultural real estate |  | — |  |  | — |  |  | — |  |  | — |  |  | 70,580 |  |  | 70,580 |  |  | — |  |  | — |
Other real estate |  | — |  |  | — |  |  | 1,117 |  |  | 1,117 |  |  | 32,409 |  |  | 33,526 |  |  | — |  |  | 1,117 |
Consumer: |  |  |  |  |  |  |  |  |  |  | — |  |  | — |  |  | — |  |  |  |  |  |
Equity loans and lines of credit |  | — |  |  | — |  |  | — |  |  | — |  |  | 70,518 |  |  | 70,518 |  |  | — |  |  | 378 |
Consumer and installment |  | 19 |  |  | — |  |  | — |  |  | 19 |  |  | 33,493 |  |  | 33,512 |  |  | — |  |  | — |
Total |  | $ | 19 |  |  | $ | — |  |  | $ | 2,556 |  |  | $ | 2,575 |  |  | $ | 907,860 |  |  | $ | 910,435 |  |  | $ | — |  |  | $ | 4,133 |
The following table shows an aging analysis of the loan portfolio by class and the time past due at December 31, 2017 (in thousands):
|  | 30-59 Days Past Due |  | 60-89 Days Past Due |  | Greater Than 90 Days Past Due |  | Total Past Due |  | Current |  | Total Loans |  | Recorded Investment > 90 Days Accruing |  | Non- accrual
Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 100,856 |  |  | $ | 100,856 |  |  | $ | — |  |  | $ | 356 |
Agricultural production |  | — |  |  | — |  |  | — |  |  | — |  |  | 14,956 |  |  | 14,956 |  |  | — |  |  | — |
Real estate: |  | — |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner occupied |  | — |  |  | — |  |  | — |  |  | — |  |  | 204,452 |  |  | 204,452 |  |  | — |  |  | — |
Real estate construction and other land loans |  | — |  |  | — |  |  | 1,397 |  |  | 1,397 |  |  | 95,063 |  |  | 96,460 |  |  | — |  |  | 1,397 |
Commercial real estate |  | — |  |  | — |  |  | — |  |  | — |  |  | 269,254 |  |  | 269,254 |  |  | — |  |  | 976 |
Agricultural real estate |  | — |  |  | — |  |  | — |  |  | — |  |  | 76,081 |  |  | 76,081 |  |  | — |  |  | — |
Other real estate |  | — |  |  | 1,165 |  |  | — |  |  | 1,165 |  |  | 30,055 |  |  | 31,220 |  |  | — |  |  | — |
Consumer: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity loans and lines of credit |  | 149 |  |  | — |  |  | — |  |  | 149 |  |  | 76,255 |  |  | 76,404 |  |  | — |  |  | 146 |
Consumer and installment |  | 26 |  |  | — |  |  | — |  |  | 26 |  |  | 29,611 |  |  | 29,637 |  |  | — |  |  | — |
Total |  | $ | 175 |  |  | $ | 1,165 |  |  | $ | 1,397 |  |  | $ | 2,737 |  |  | $ | 896,583 |  |  | $ | 899,320 |  |  | $ | — |  |  | $ | 2,875 |
Troubled debt restructurings | The following table presents loans by class modified as troubled debt restructurings that occurred during the nine months ended September 30, 2018 (in thousands):
Troubled Debt Restructurings: |  | Number of Loans |  | Pre-Modification Outstanding Recorded Investment (1) |  | Principal Modification (2) |  | Post Modification Outstanding Recorded Investment (3) |  | Outstanding Recorded Investment
Commercial: |  |  |  |  |  |  |  |  |  |
Commercial and Industrial |  | 1 |  |  | $ | 38 |  |  | $ | — |  |  | $ | 38 |  |  | $ | 31 |
Real Estate: |  |  |  |  |  |  |  |  |  |
Commercial real estate |  | 1 |  |  | 166 |  |  | — |  |  | 166 |  |  | 163 |
Total |  | 2 |  |  | $ | 204 |  |  | $ | — |  |  | $ | 204 |  |  | $ | 194 |
(1) | Amounts represent the recorded investment in loans before recognizing effects of the TDR, if any.
(2) | Principal Modification includes principal forgiveness at the time of modification, contingent principal forgiveness granted over the life of the loan based on borrower performance, and principal that has been legally separated and deferred to the end of the loan, with zero percent contractual interest rate.
(3) | Balance outstanding after principal modification, if any borrower reduction to recorded investment.
The following table presents loans by class modified as troubled debt restructurings that occurred during the nine months ended September 30, 2017 (in thousands):
Troubled Debt Restructurings: |  | Number of Loans |  | Pre-Modification Outstanding Recorded Investment (1) |  | Principal Modification (2) |  | Post Modification Outstanding Recorded Investment (3) |  | Outstanding Recorded Investment
Real Estate: |  |  |  |  |  |  |  |  |  |
Agricultural real estate |  | 1 |  |  | $ | 59 |  |  | $— |  | $ | 59 |  |  | $ | 51 |
Consumer: |  |  |  |  |  |  |  |  |  |
Equity loans and lines of credit |  | 1 |  |  | 62 |  |  | — |  | 66 |  |  | 62 |
Total |  | 2 |  |  | $ | 121 |  |  | $ | — |  |  | $ | 125 |  |  | $ | 113 |

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