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Allowance for Loan Losses (Tables) | 12 Months Ended
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Dec. 31, 2015
Text Block [Abstract] |
Changes in the Allowance for Loan Losses and Loan Balances Outstanding | The following tables present, by portfolio segment, the changes in the allowance for loan losses, the ending allocation of the allowance for loan losses and the loan balances outstanding for the years ended December 31, 2015 and December 31, 2014. The changes can be impacted by overall loan volume, adversely graded loans, historical charge-offs and economic factors.
|  | Beginning balance |  |  | Charge-offs |  |  | Recoveries |  |  | Provision |  |  | Ending Balance |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
December 31, 2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  | $ | 1,819 |  |  | $ | (190 | ) |  | $ | 182 |  |  | $ | (333 | ) |  | $ | 1,478 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 2,221 |  |  |  | (523 | ) |  |  | 187 |  |  |  | 582 |  |  |  | 2,467 |
Non-Owner Occupied |  |  | 4,334 |  |  |  | (81 | ) |  |  | 115 |  |  |  | 289 |  |  |  | 4,657 |
Residential Real Estate |  |  | 3,747 |  |  |  | (1,135 | ) |  |  | 331 |  |  |  | 1,143 |  |  |  | 4,086 |
Real Estate Construction |  |  | 428 |  |  |  | — |  |  |  | 5 |  |  |  | (62 | ) |  |  | 371 |
Farm Real Estate |  |  | 822 |  |  |  | — |  |  |  | 76 |  |  |  | (360 | ) |  |  | 538 |
Consumer and Other |  |  | 200 |  |  |  | (120 | ) |  |  | 46 |  |  |  | 256 |  |  |  | 382 |
Unallocated |  |  | 697 |  |  |  | — |  |  |  | — |  |  |  | (315 | ) |  |  | 382 |
Total |  | $ | 14,268 |  |  | $ | (2,049 | ) |  | $ | 942 |  |  | $ | 1,200 |  |  | $ | 14,361 |
|  | Beginning balance |  |  | Charge-offs |  |  | Recoveries |  |  | Provision |  |  | Ending Balance |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
December 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  | $ | 2,838 |  |  | $ | (338 | ) |  | $ | 251 |  |  | $ | (932 | ) |  | $ | 1,819 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 2,931 |  |  |  | (1,661 | ) |  |  | 360 |  |  |  | 591 |  |  |  | 2,221 |
Non-Owner Occupied |  |  | 3,888 |  |  |  | (198 | ) |  |  | 50 |  |  |  | 594 |  |  |  | 4,334 |
Residential Real Estate |  |  | 5,224 |  |  |  | (2,449 | ) |  |  | 293 |  |  |  | 679 |  |  |  | 3,747 |
Real Estate Construction |  |  | 184 |  |  |  | — |  |  |  | 6 |  |  |  | 238 |  |  |  | 428 |
Farm Real Estate |  |  | 740 |  |  |  | — |  |  |  | — |  |  |  | 82 |  |  |  | 822 |
Consumer and Other |  |  | 217 |  |  |  | (135 | ) |  |  | 61 |  |  |  | 57 |  |  |  | 200 |
Unallocated |  |  | 506 |  |  |  | — |  |  |  | — |  |  |  | 191 |  |  |  | 697 |
Total |  | $ | 16,528 |  |  | $ | (4,781 | ) |  | $ | 1,021 |  |  | $ | 1,500 |  |  | $ | 14,268 |
|  | Beginning balance |  |  | Charge- offs |  |  | Recoveries |  |  | Provision |  |  | Ending Balance |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
December 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  | $ | 2,811 |  |  | $ | (483 | ) |  | $ | 141 |  |  | $ | 369 |  |  | $ | 2,838 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 4,565 |  |  |  | (989 | ) |  |  | 265 |  |  |  | (910 | ) |  |  | 2,931 |
Non-Owner Occupied |  |  | 4,942 |  |  |  | (815 | ) |  |  | 184 |  |  |  | (423 | ) |  |  | 3,888 |
Residential Real Estate |  |  | 5,780 |  |  |  | (2,800 | ) |  |  | 391 |  |  |  | 1,853 |  |  |  | 5,224 |
Real Estate Construction |  |  | 349 |  |  |  | (136 | ) |  |  | 108 |  |  |  | (137 | ) |  |  | 184 |
Farm Real Estate |  |  | 632 |  |  |  | (107 | ) |  |  | 67 |  |  |  | 148 |  |  |  | 740 |
Consumer and Other |  |  | 246 |  |  |  | (220 | ) |  |  | 80 |  |  |  | 111 |  |  |  | 217 |
Unallocated |  |  | 417 |  |  |  | — |  |  |  | — |  |  |  | 89 |  |  |  | 506 |
Total |  | $ | 19,742 |  |  | $ | (5,550 | ) |  | $ | 1,236 |  |  | $ | 1,100 |  |  | $ | 16,528 |
|  | Loans acquired with credit deterioration |  |  | Loans individually evaluated for impairment |  |  | Loans collectively evaluated for impairment |  |  | Total |
December 31, 2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  | $ | — |  |  | $ | 23 |  |  | $ | 1,455 |  |  | $ | 1,478 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | — |  |  |  | 103 |  |  |  | 2,364 |  |  |  | 2,467 |
Non-Owner Occupied |  |  | — |  |  |  | — |  |  |  | 4,657 |  |  |  | 4,657 |
Residential Real Estate |  |  | 123 |  |  |  | 137 |  |  |  | 3,826 |  |  |  | 4,086 |
Real Estate Construction |  |  | — |  |  |  | — |  |  |  | 371 |  |  |  | 371 |
Farm Real Estate |  |  | — |  |  |  | — |  |  |  | 538 |  |  |  | 538 |
Consumer and Other |  |  | — |  |  |  | — |  |  |  | 382 |  |  |  | 382 |
Unallocated |  |  | — |  |  |  | — |  |  |  | 382 |  |  |  | 382 |
Total |  | $ | 123 |  |  | $ | 263 |  |  | $ | 13,975 |  |  | $ | 14,361 |
Outstanding loan balances: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  | $ | 132 |  |  | $ | 873 |  |  | $ | 123,397 |  |  | $ | 124,402 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | — |  |  |  | 2,141 |  |  |  | 165,756 |  |  |  | 167,897 |
Non-Owner Occupied |  |  | — |  |  |  | 1,742 |  |  |  | 346,697 |  |  |  | 348,439 |
Residential Real Estate |  |  | 131 |  |  |  | 1,642 |  |  |  | 234,565 |  |  |  | 236,338 |
Real Estate Construction |  |  | — |  |  |  | — |  |  |  | 58,898 |  |  |  | 58,898 |
Farm Real Estate |  |  | — |  |  |  | 953 |  |  |  | 46,040 |  |  |  | 46,993 |
Consumer and Other |  |  | — |  |  |  | 3 |  |  |  | 18,557 |  |  |  | 18,560 |
Total |  | $ | 263 |  |  | $ | 7,354 |  |  | $ | 993,910 |  |  | $ | 1,001,527 |
|  | Loans acquired with credit deterioration |  |  | Loans individually evaluated for impairment |  |  | Loans collectively evaluated for impairment |  |  | Total |
December 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  | $ | — |  |  | $ | 641 |  |  | $ | 1,178 |  |  | $ | 1,819 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | — |  |  |  | 4 |  |  |  | 2,217 |  |  |  | 2,221 |
Non-Owner Occupied |  |  | — |  |  |  | 20 |  |  |  | 4,314 |  |  |  | 4,334 |
Residential Real Estate |  |  | — |  |  |  | 305 |  |  |  | 3,442 |  |  |  | 3,747 |
Real Estate Construction |  |  | — |  |  |  | — |  |  |  | 428 |  |  |  | 428 |
Farm Real Estate |  |  | — |  |  |  | 53 |  |  |  | 769 |  |  |  | 822 |
Consumer and Other |  |  | — |  |  |  | — |  |  |  | 200 |  |  |  | 200 |
Unallocated |  |  | — |  |  |  | — |  |  |  | 697 |  |  |  | 697 |
Total |  | $ | — |  |  | $ | 1,023 |  |  | $ | 13,245 |  |  | $ | 14,268 |
Outstanding loan balances: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  | $ | — |  |  | $ | 2,304 |  |  | $ | 110,961 |  |  | $ | 113,265 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | — |  |  |  | 3,348 |  |  |  | 139,666 |  |  |  | 143,014 |
Non-Owner Occupied |  |  | — |  |  |  | 2,176 |  |  |  | 306,490 |  |  |  | 308,666 |
Residential Real Estate |  |  | — |  |  |  | 3,108 |  |  |  | 211,429 |  |  |  | 214,537 |
Real Estate Construction |  |  | — |  |  |  | — |  |  |  | 65,452 |  |  |  | 65,452 |
Farm Real Estate |  |  | — |  |  |  | 208 |  |  |  | 53,765 |  |  |  | 53,973 |
Consumer and Other |  |  | — |  |  |  | 5 |  |  |  | 15,945 |  |  |  | 15,950 |
Total |  | $ | — |  |  | $ | 11,149 |  |  | $ | 903,708 |  |  | $ | 914,857 |
Credit Exposures by Internally Assigned Grades |
|  | Pass |  |  | Special Mention |  |  | Substandard |  |  | Doubtful |  |  | Ending Balance |
December 31, 2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  | $ | 117,739 |  |  | $ | 3,090 |  |  | $ | 3,573 |  |  | $ | — |  |  | $ | 124,402 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 156,622 |  |  |  | 5,571 |  |  |  | 5,704 |  |  |  | — |  |  |  | 167,897 |
Non-Owner Occupied |  |  | 339,734 |  |  |  | 6,100 |  |  |  | 2,605 |  |  |  | — |  |  |  | 348,439 |
Residential Real Estate |  |  | 62,147 |  |  |  | 1,671 |  |  |  | 7,435 |  |  |  | — |  |  |  | 71,253 |
Real Estate Construction |  |  | 52,399 |  |  |  | 216 |  |  |  | 29 |  |  |  | — |  |  |  | 52,644 |
Farm Real Estate |  |  | 39,787 |  |  |  | 4,024 |  |  |  | 3,182 |  |  |  | — |  |  |  | 46,993 |
Consumer and Other |  |  | 1,987 |  |  |  | 3 |  |  |  | 111 |  |  |  | — |  |  |  | 2,101 |
Total |  | $ | 770,415 |  |  | $ | 20,675 |  |  | $ | 22,639 |  |  | $ | — |  |  | $ | 813,729 |
|  | Pass |  |  | Special Mention |  |  | Substandard |  |  | Doubtful |  |  | Ending Balance |
December 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  | $ | 106,989 |  |  | $ | 3,446 |  |  | $ | 2,830 |  |  | $ | — |  |  | $ | 113,265 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 129,849 |  |  |  | 4,378 |  |  |  | 8,787 |  |  |  | — |  |  |  | 143,014 |
Non-Owner Occupied |  |  | 299,167 |  |  |  | 5,682 |  |  |  | 3,817 |  |  |  | — |  |  |  | 308,666 |
Residential Real Estate |  |  | 49,249 |  |  |  | 697 |  |  |  | 8,833 |  |  |  | — |  |  |  | 58,779 |
Real Estate Construction |  |  | 59,584 |  |  |  | 19 |  |  |  | 41 |  |  |  | — |  |  |  | 59,644 |
Farm Real Estate |  |  | 51,416 |  |  |  | 1,737 |  |  |  | 820 |  |  |  | — |  |  |  | 53,973 |
Consumer and Other |  |  | 1,567 |  |  |  | — |  |  |  | 53 |  |  |  | — |  |  |  | 1,620 |
Total |  | $ | 697,821 |  |  | $ | 15,959 |  |  | $ | 25,181 |  |  | $ | — |  |  | $ | 738,961 |
Performing and Nonperforming Loans | Certain TDRs are classified as nonperforming at the time of restructure and may only be returned to performing status after considering the borrower’s sustained repayment performance for a reasonable period, generally six months.
|  | Residential Real Estate |  |  | Real Estate Construction |  |  | Consumer and Other |  |  | Total |
December 31, 2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 165,048 |  |  | $ | 6,254 |  |  | $ | 16,458 |  |  | $ | 187,760 |
Nonperforming |  |  | 37 |  |  |  | — |  |  |  | 1 |  |  |  | 38 |
Total |  | $ | 165,085 |  |  | $ | 6,254 |  |  | $ | 16,459 |  |  | $ | 187,798 |
|  | Residential Real Estate |  |  | Real Estate Construction |  |  | Consumer and Other |  |  | Total |
December 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 155,758 |  |  | $ | 5,808 |  |  | $ | 14,312 |  |  | $ | 175,878 |
Nonperforming |  |  | — |  |  |  | — |  |  |  | 18 |  |  |  | 18 |
Total |  | $ | 155,758 |  |  | $ | 5,808 |  |  | $ | 14,330 |  |  | $ | 175,896 |
Aging Analysis of Past Due Loans | The following tables include an aging analysis of the recorded investment of past due loans outstanding as of December 31, 2015 and 2014.
|  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | 90 Days or Greater |  |  | Total Past Due |  |  | Current |  |  | Total Loans |  |  | Past Due 90 Days and Accruing |
December 31, 2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  | $ | 9 |  |  | $ | 32 |  |  | $ | 37 |  |  | $ | 78 |  |  | $ | 124,324 |  |  | $ | 124,402 |  |  | $ | — |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 982 |  |  |  | 36 |  |  |  | 284 |  |  |  | 1,302 |  |  |  | 166,595 |  |  |  | 167,897 |  |  |  | — |
Non-Owner Occupied |  |  | 269 |  |  |  | 330 |  |  |  | 123 |  |  |  | 722 |  |  |  | 347,717 |  |  |  | 348,439 |  |  |  | — |
Residential Real Estate |  |  | 2,845 |  |  |  | 404 |  |  |  | 1,725 |  |  |  | 4,974 |  |  |  | 231,364 |  |  |  | 236,338 |  |  |  | — |
Real Estate Construction |  |  | 8 |  |  |  | — |  |  |  | — |  |  |  | 8 |  |  |  | 58,890 |  |  |  | 58,898 |  |  |  | — |
Farm Real Estate |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 46,993 |  |  |  | 46,993 |  |  |  | — |
Consumer and Other |  |  | 98 |  |  |  | 68 |  |  |  | 8 |  |  |  | 174 |  |  |  | 18,386 |  |  |  | 18,560 |  |  |  | — |
Total |  | $ | 4,211 |  |  | $ | 870 |  |  | $ | 2,177 |  |  | $ | 7,258 |  |  | $ | 994,269 |  |  | $ | 1,001,527 |  |  | $ | — |
|  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | 90 Days or Greater |  |  | Total Past Due |  |  | Current |  |  | Total Loans |  |  | Past Due 90 Days and Accruing |
December 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  | $ | 58 |  |  | $ | — |  |  | $ | 187 |  |  | $ | 245 |  |  | $ | 113,020 |  |  | $ | 113,265 |  |  | $ | — |
Commercial Real Estate: |  |  | 622 |  |  |  | 251 |  |  |  | 656 |  |  |  | 1,529 |  |  |  | 141,485 |  |  |  | 143,014 |  |  |  | — |
Owner Occupied |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-Owner Occupied |  |  | 520 |  |  |  | 5 |  |  |  | 2,103 |  |  |  | 2,628 |  |  |  | 306,038 |  |  |  | 308,666 |  |  |  | — |
Residential Real Estate |  |  | 1,923 |  |  |  | 721 |  |  |  | 2,177 |  |  |  | 4,821 |  |  |  | 209,716 |  |  |  | 214,537 |  |  |  | — |
Real Estate Construction |  |  | 33 |  |  |  | — |  |  |  | 8 |  |  |  | 41 |  |  |  | 65,411 |  |  |  | 65,452 |  |  |  | — |
Farm Real Estate |  |  | — |  |  |  | — |  |  |  | 171 |  |  |  | 171 |  |  |  | 53,802 |  |  |  | 53,973 |  |  |  | — |
Consumer and Other |  |  | 131 |  |  |  | 9 |  |  |  | 37 |  |  |  | 177 |  |  |  | 15,773 |  |  |  | 15,950 |  |  |  | 18 |
Total |  | $ | 3,287 |  |  | $ | 986 |  |  | $ | 5,339 |  |  | $ | 9,612 |  |  | $ | 905,245 |  |  | $ | 914,857 |  |  | $ | 18 |
Summary of Nonaccrual Loans | The following table presents loans on nonaccrual status as of December 31, 2015 and 2014.
|  | 2015 |  |  | 2014 |
Commercial & Agriculture |  | $ | 1,185 |  |  | $ | 1,264 |
Commercial Real Estate: |  |  |  |  |  |  |  |
Owner Occupied |  |  | 1,645 |  |  |  | 3,403 |
Non-Owner Occupied |  |  | 1,428 |  |  |  | 2,134 |
Residential Real Estate |  |  | 4,542 |  |  |  | 6,280 |
Real Estate Construction |  |  | 29 |  |  |  | 41 |
Farm Real Estate |  |  | 961 |  |  |  | 394 |
Consumer and Other |  |  | 100 |  |  |  | 42 |
Total |  | $ | 9,890 |  |  | $ | 13,558 |
Schedule of Troubled Debt Restructurings | Loan modifications that are considered TDRs completed during the twelve month periods ended December 31, 2015, 2014 and 2013 were as follows:
|  | For the Twelve Month Period Ended December 31, 2015 |
|  | Number of Contracts |  |  | Pre- Modification Outstanding Recorded Investment |  |  | Post- Modification Outstanding Recorded Investment |
Commercial & Agriculture |  |  | — |  |  | $ | — |  |  | $ | — |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | — |  |  |  | — |  |  |  | — |
Non-Owner Occupied |  |  | — |  |  |  | — |  |  |  | — |
Residential Real Estate |  |  | — |  |  |  | — |  |  |  | — |
Real Estate Construction |  |  | 1 |  |  |  | 41 |  |  |  | 41 |
Farm Real Estate |  |  | — |  |  |  | — |  |  |  | — |
Consumer and Other |  |  | — |  |  |  | — |  |  |  | — |
Total Loan Modifications |  |  | 1 |  |  | $ | 41 |  |  | $ | 41 |
|  | For the Twelve Month Period Ended December 31, 2014 |
|  | Number of Contracts |  |  | Pre- Modification Outstanding Recorded Investment |  |  | Post- Modification Outstanding Recorded Investment |
Commercial & Agriculture |  |  | — |  |  | $ | — |  |  | $ | — |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | — |  |  |  | — |  |  |  | — |
Non-Owner Occupied |  |  | — |  |  |  | — |  |  |  | — |
Residential Real Estate |  |  | 9 |  |  |  | 619 |  |  |  | 554 |
Real Estate Construction |  |  | 1 |  |  |  | 35 |  |  |  | 35 |
Farm Real Estate |  |  | — |  |  |  | — |  |  |  | — |
Consumer and Other |  |  | — |  |  |  | — |  |  |  | — |
Total Loan Modifications |  |  | 10 |  |  | $ | 654 |  |  | $ | 589 |
|  | For the Twelve Month Period Ended December 31, 2013 |
|  | Number of Contracts |  |  | Pre- Modification Outstanding Recorded Investment |  |  | Post- Modification Outstanding Recorded Investment |
Commercial & Agriculture |  |  | — |  |  | $ | — |  |  | $ | — |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 2 |  |  |  | 547 |  |  |  | 547 |
Non-Owner Occupied |  |  | — |  |  |  | — |  |  |  | — |
Residential Real Estate |  |  | — |  |  |  | — |  |  |  | — |
Real Estate Construction |  |  | — |  |  |  | — |  |  |  | — |
Farm Real Estate |  |  | — |  |  |  | — |  |  |  | — |
Consumer and Other |  |  | — |  |  |  | — |  |  |  | — |
Total Loan Modifications |  |  | 2 |  |  | $ | 547 |  |  | $ | 547 |
Impaired Financing Receivables | The following tables include the recorded investment and unpaid principal balances for impaired financing receivables with the associated allowance amount, if applicable, as of December 31, 2015 and 2014.
|  | December 31, 2015 |  |  | December 31, 2014 |
|  | Recorded Investment |  |  | Unpaid Principal Balance |  |  | Related Allowance |  |  | Recorded Investment |  |  | Unpaid Principal Balance |  |  | Related Allowance |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  | $ | 851 |  |  | $ | 1,034 |  |  |  |  |  |  | $ | 1,377 |  |  | $ | 1,504 |  |  |  |  |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 1,224 |  |  |  | 1,343 |  |  |  |  |  |  |  | 2,961 |  |  |  | 3,327 |  |  |  |  |
Non-Owner Occupied |  |  | 1,742 |  |  |  | 1,826 |  |  |  |  |  |  |  | 92 |  |  |  | 140 |  |  |  |  |
Residential Real Estate |  |  | 965 |  |  |  | 1,591 |  |  |  |  |  |  |  | 1,893 |  |  |  | 3,487 |  |  |  |  |
Farm Real Estate |  |  | 953 |  |  |  | 1,026 |  |  |  |  |  |  |  | — |  |  |  | — |  |  |  |  |
Consumer and Other |  |  | 3 |  |  |  | 3 |  |  |  |  |  |  |  | 5 |  |  |  | 5 |  |  |  |  |
Total |  |  | 5,738 |  |  |  | 6,823 |  |  |  |  |  |  |  | 6,328 |  |  |  | 8,463 |  |  |  |  |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  |  | 22 |  |  |  | 23 |  |  | $ | 23 |  |  |  | 927 |  |  |  | 1,056 |  |  | $ | 641 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 917 |  |  |  | 999 |  |  |  | 103 |  |  |  | 388 |  |  |  | 387 |  |  |  | 4 |
Non-Owner Occupied |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2,083 |  |  |  | 2,287 |  |  |  | 20 |
Residential Real Estate |  |  | 808 |  |  |  | 683 |  |  |  | 260 |  |  |  | 1,215 |  |  |  | 1,223 |  |  |  | 305 |
Farm Real Estate |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 208 |  |  |  | 256 |  |  |  | 53 |
Total |  |  | 1,747 |  |  |  | 1,705 |  |  |  | 386 |  |  |  | 4,821 |  |  |  | 5,209 |  |  |  | 1,023 |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  |  | 873 |  |  |  | 1,057 |  |  |  | 23 |  |  |  | 2,304 |  |  |  | 2,560 |  |  |  | 641 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 2,141 |  |  |  | 2,342 |  |  |  | 103 |  |  |  | 3,349 |  |  |  | 3,714 |  |  |  | 4 |
Non-Owner Occupied |  |  | 1,742 |  |  |  | 1,826 |  |  |  | — |  |  |  | 2,175 |  |  |  | 2,427 |  |  |  | 20 |
Residential Real Estate |  |  | 1,773 |  |  |  | 2,274 |  |  |  | 260 |  |  |  | 3,108 |  |  |  | 4,710 |  |  |  | 305 |
Farm Real Estate |  |  | 953 |  |  |  | 1,026 |  |  |  | — |  |  |  | 208 |  |  |  | 256 |  |  |  | 53 |
Consumer and Other |  |  | 3 |  |  |  | 3 |  |  |  | — |  |  |  | 5 |  |  |  | 5 |  |  |  | — |
Total |  | $ | 7,485 |  |  | $ | 8,528 |  |  | $ | 386 |  |  | $ | 11,149 |  |  | $ | 13,672 |  |  | $ | 1,023 |
The following tables include the average recorded investment and interest income recognized for impaired financing receivables as of, and for the years ended, December 31, 2015, 2014 and 2013.
|  | December 31, 2015 |  |  | December 31, 2014 |
|  | Average Recorded Investment |  |  | Interest Income Recognized |  |  | Average Recorded Investment |  |  | Interest Income Recognized |
For the year ended: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  | $ | 1,519 |  |  | $ | 72 |  |  | $ | 3,316 |  |  | $ | 104 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 2,738 |  |  |  | 139 |  |  |  | 5,720 |  |  |  | 200 |
Non-Owner Occupied |  |  | 1,946 |  |  |  | 32 |  |  |  | 2,767 |  |  |  | 40 |
Residential Real Estate |  |  | 2,544 |  |  |  | 152 |  |  |  | 3,291 |  |  |  | 207 |
Real Estate Construction |  |  | 16 |  |  |  | — |  |  |  | — |  |  |  | — |
Farm Real Estate |  |  | 653 |  |  |  | 56 |  |  |  | 219 |  |  |  | 19 |
Consumer and Other |  |  | 4 |  |  |  | — |  |  |  | 6 |  |  |  | — |
Total |  | $ | 9,420 |  |  | $ | 451 |  |  | $ | 15,319 |  |  | $ | 570 |
|  | December 31, 2013 |
|  | Average Recorded Investment |  |  | Interest Income Recognized |
For the year ended: |  |  |  |  |  |  |  |
Commercial & Agriculture |  | $ | 4,761 |  |  | $ | 186 |
Commercial Real Estate: |  |  |  |  |  |  |  |
Owner Occupied |  |  | 6,065 |  |  |  | 417 |
Non-Owner Occupied |  |  | 5,855 |  |  |  | 85 |
Residential Real Estate |  |  | 4,792 |  |  |  | 282 |
Real Estate Construction |  |  | 302 |  |  |  | — |
Farm Real Estate |  |  | 246 |  |  |  | 19 |
Consumer and Other |  |  | 30 |  |  |  | — |
Total |  | $ | 22,051 |  |  | $ | 989 |
Schedule of Changes in Amortized Yield for Purchased Credit Impaired Loans | Changes in the amortizable yield for purchased credit-impaired loans were as follows for the year ended December 31, 2015:
|  | At December 31, 2015 |
|  | (In Thousands) |
Balance at beginning of period |  | $ | — |
Acquisition of impaired loans |  |  | 140 |
Accretion |  |  | (60 | )
Balance at end of period |  | $ | 80 |
Components of Purchase Accounting Adjustments, Loans Acquired with Credit Deterioration | The table below presents the components of the purchase accounting adjustments.
|  | March 6, 2015 |
Contractually required payments |  | $ | 1,305 |
Non-accretable discount |  |  | (691 | )
Expected cash flows |  |  | 614 |
Accretable discount |  |  | (140 | )
Estimated fair value |  | $ | 474 |
Schedule of Loans Acquired and Accounted | The following table presents additional information regarding loans acquired and accounted for in accordance with ASC 310-30:
|  | At March 6, 2015 |  |  | At December 31, 2015 |
|  | Acquired Loans with Specific Evidence of Deterioration of Credit Quality (ASC 310-30) |  |  | Acquired Loans with Specific Evidence of Deterioration of Credit Quality (ASC 310-30) |
|  | (In Thousands) |
Outstanding balance |  | $ | 1,305 |  |  | $ | 965 |
Carrying amount |  |  | 474 |  |  |  | 263 |

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