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Allowance for Loan Losses (Tables) | 12 Months Ended
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Dec. 31, 2018
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, 2018, 2017 and 2016. The changes can be impacted by overall loan volume, adversely graded loans, historical charge-offs and economic factors Allowance for loan losses:
December 31, 2018 |  | Beginning balance |  |  | Charge-offs |  |  | Recoveries |  |  | Provision (Credit) |  |  | Ending Balance |
Commercial & Agriculture |  | $ | 1,562 |  |  | $ | (249 | ) |  | $ | 169 |  |  | $ | 265 |  |  | $ | 1,747 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 2,043 |  |  |  | (193 | ) |  |  | 158 |  |  |  | (46 | ) |  |  | 1,962 |
Non-Owner Occupied |  |  | 5,307 |  |  |  | (153 | ) |  |  | 28 |  |  |  | 621 |  |  |  | 5,803 |
Residential Real Estate |  |  | 1,910 |  |  |  | (105 | ) |  |  | 208 |  |  |  | (482 | ) |  |  | 1,531 |
Real Estate Construction |  |  | 834 |  |  |  | — |  |  |  | — |  |  |  | 212 |  |  |  | 1,046 |
Farm Real Estate |  |  | 430 |  |  |  | — |  |  |  | 5 |  |  |  | (38 | ) |  |  | 397 |
Consumer and Other |  |  | 290 |  |  |  | (203 | ) |  |  | 100 |  |  |  | 97 |  |  |  | 284 |
Unallocated |  |  | 758 |  |  |  | — |  |  |  | — |  |  |  | 151 |  |  |  | 909 |
Total |  | $ | 13,134 |  |  | $ | (903 | ) |  | $ | 668 |  |  | $ | 780 |  |  | $ | 13,679 |
Allowance for loan losses:
December 31, 2017 |  | Beginning balance |  |  | Charge-offs |  |  | Recoveries |  |  | Provision (Credit) |  |  | Ending Balance |
Commercial & Agriculture |  | $ | 2,018 |  |  | $ | (11 | ) |  | $ | 372 |  |  | $ | (817 | ) |  | $ | 1,562 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 2,171 |  |  |  | (328 | ) |  |  | 69 |  |  |  | 131 |  |  |  | 2,043 |
Non-Owner Occupied |  |  | 4,606 |  |  |  | (38 | ) |  |  | 46 |  |  |  | 693 |  |  |  | 5,307 |
Residential Real Estate |  |  | 3,089 |  |  |  | (400 | ) |  |  | 194 |  |  |  | (973 | ) |  |  | 1,910 |
Real Estate Construction |  |  | 420 |  |  |  | — |  |  |  | 44 |  |  |  | 370 |  |  |  | 834 |
Farm Real Estate |  |  | 442 |  |  |  | — |  |  |  | 3 |  |  |  | (15 | ) |  |  | 430 |
Consumer and Other |  |  | 314 |  |  |  | (165 | ) |  |  | 43 |  |  |  | 98 |  |  |  | 290 |
Unallocated |  |  | 245 |  |  |  | — |  |  |  | — |  |  |  | 513 |  |  |  | 758 |
Total |  | $ | 13,305 |  |  | $ | (942 | ) |  | $ | 771 |  |  | $ | — |  |  | $ | 13,134 |
Allowance for loan losses:
December 31, 2016 |  | Beginning balance |  |  | Charge-offs |  |  | Recoveries |  |  | Provision (Credit) |  |  | Ending Balance |
Commercial & Agriculture |  | $ | 1,478 |  |  | $ | (880 | ) |  | $ | 105 |  |  | $ | 1,315 |  |  | $ | 2,018 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 2,467 |  |  |  | (228 | ) |  |  | 56 |  |  |  | (124 | ) |  |  | 2,171 |
Non-Owner Occupied |  |  | 4,657 |  |  |  | (23 | ) |  |  | 1,372 |  |  |  | (1,400 | ) |  |  | 4,606 |
Residential Real Estate |  |  | 4,086 |  |  |  | (455 | ) |  |  | 479 |  |  |  | (1,021 | ) |  |  | 3,089 |
Real Estate Construction |  |  | 371 |  |  |  | (115 | ) |  |  | 12 |  |  |  | 152 |  |  |  | 420 |
Farm Real Estate |  |  | 538 |  |  |  | — |  |  |  | — |  |  |  | (96 | ) |  |  | 442 |
Consumer and Other |  |  | 382 |  |  |  | (125 | ) |  |  | 46 |  |  |  | 11 |  |  |  | 314 |
Unallocated |  |  | 382 |  |  |  | — |  |  |  | — |  |  |  | (137 | ) |  |  | 245 |
Total |  | $ | 14,361 |  |  | $ | (1,826 | ) |  | $ | 2,070 |  |  | $ | (1,300 | ) |  | $ | 13,305 |
The following tables present, by portfolio segment, the allocation of the allowance for loan losses and related loan balances as of December 31, 2018 and December 31, 2017.
December 31, 2018 |  | Loans acquired with credit deterioration |  |  | Loans individually evaluated for impairment |  |  | Loans collectively evaluated for impairment |  |  | Total |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  | $ | — |  |  | $ | — |  |  | $ | 1,747 |  |  | $ | 1,747 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | — |  |  |  | 12 |  |  |  | 1,950 |  |  |  | 1,962 |
Non-Owner Occupied |  |  | — |  |  |  | — |  |  |  | 5,803 |  |  |  | 5,803 |
Residential Real Estate |  |  | 8 |  |  |  | 122 |  |  |  | 1,401 |  |  |  | 1,531 |
Real Estate Construction |  |  | — |  |  |  | — |  |  |  | 1,046 |  |  |  | 1,046 |
Farm Real Estate |  |  | — |  |  |  | 7 |  |  |  | 390 |  |  |  | 397 |
Consumer and Other |  |  | — |  |  |  | — |  |  |  | 284 |  |  |  | 284 |
Unallocated |  |  | — |  |  |  | — |  |  |  | 909 |  |  |  | 909 |
Total |  | $ | 8 |  |  | $ | 141 |  |  | $ | 13,530 |  |  | $ | 13,679 |
Outstanding loan balances: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  | $ | 41 |  |  | $ | 367 |  |  | $ | 176,693 |  |  | $ | 177,101 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | — |  |  |  | 484 |  |  |  | 209,637 |  |  |  | 210,121 |
Non-Owner Occupied |  |  | — |  |  |  | 31 |  |  |  | 523,567 |  |  |  | 523,598 |
Residential Real Estate |  |  | 883 |  |  |  | 1,279 |  |  |  | 455,688 |  |  |  | 457,850 |
Real Estate Construction |  |  | — |  |  |  | — |  |  |  | 135,195 |  |  |  | 135,195 |
Farm Real Estate |  |  | — |  |  |  | 696 |  |  |  | 37,817 |  |  |  | 38,513 |
Consumer and Other |  |  | — |  |  |  | — |  |  |  | 19,563 |  |  |  | 19,563 |
Total |  | $ | 924 |  |  | $ | 2,857 |  |  | $ | 1,558,160 |  |  | $ | 1,561,941 |
December 31, 2017 |  | Loans acquired with credit deterioration |  |  | Loans individually evaluated for impairment |  |  | Loans collectively evaluated for impairment |  |  | Total |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  | $ | 82 |  |  | $ | 4 |  |  | $ | 1,476 |  |  | $ | 1,562 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | — |  |  |  | 6 |  |  |  | 2,037 |  |  |  | 2,043 |
Non-Owner Occupied |  |  | — |  |  |  | — |  |  |  | 5,307 |  |  |  | 5,307 |
Residential Real Estate |  |  | 44 |  |  |  | 109 |  |  |  | 1,757 |  |  |  | 1,910 |
Real Estate Construction |  |  | — |  |  |  | — |  |  |  | 834 |  |  |  | 834 |
Farm Real Estate |  |  | — |  |  |  | 6 |  |  |  | 424 |  |  |  | 430 |
Consumer and Other |  |  | — |  |  |  | — |  |  |  | 290 |  |  |  | 290 |
Unallocated |  |  | — |  |  |  | — |  |  |  | 758 |  |  |  | 758 |
Total |  | $ | 126 |  |  | $ | 125 |  |  | $ | 12,883 |  |  | $ | 13,134 |
Outstanding loan balances: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  | $ | 87 |  |  | $ | 438 |  |  | $ | 151,948 |  |  | $ | 152,473 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | — |  |  |  | 1,010 |  |  |  | 163,089 |  |  |  | 164,099 |
Non-Owner Occupied |  |  | — |  |  |  | 44 |  |  |  | 425,579 |  |  |  | 425,623 |
Residential Real Estate |  |  | 128 |  |  |  | 1,360 |  |  |  | 267,247 |  |  |  | 268,735 |
Real Estate Construction |  |  | — |  |  |  | — |  |  |  | 97,531 |  |  |  | 97,531 |
Farm Real Estate |  |  | — |  |  |  | 608 |  |  |  | 38,853 |  |  |  | 39,461 |
Consumer and Other |  |  | — |  |  |  | — |  |  |  | 16,739 |  |  |  | 16,739 |
Total |  | $ | 215 |  |  | $ | 3,460 |  |  | $ | 1,160,986 |  |  | $ | 1,164,661 |
Credit Exposures by Internally Assigned Grades |
December 31, 2018 |  | Pass |  |  | Special Mention |  |  | Substandard |  |  | Doubtful |  |  | Ending Balance |
Commercial & Agriculture |  | $ | 173,783 |  |  | $ | 1,509 |  |  | $ | 1,809 |  |  | $ | — |  |  | $ | 177,101 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 201,228 |  |  |  | 3,512 |  |  |  | 5,381 |  |  |  | — |  |  |  | 210,121 |
Non-Owner Occupied |  |  | 520,487 |  |  |  | 2,023 |  |  |  | 1,088 |  |  |  | — |  |  |  | 523,598 |
Residential Real Estate |  |  | 70,908 |  |  |  | 580 |  |  |  | 7,363 |  |  |  | — |  |  |  | 78,851 |
Real Estate Construction |  |  | 124,769 |  |  |  | 13 |  |  |  | 41 |  |  |  | — |  |  |  | 124,823 |
Farm Real Estate |  |  | 32,908 |  |  |  | 3,096 |  |  |  | 2,509 |  |  |  | — |  |  |  | 38,513 |
Consumer and Other |  |  | 1,713 |  |  |  | — |  |  |  | 20 |  |  |  | — |  |  |  | 1,733 |
Total |  | $ | 1,125,796 |  |  | $ | 10,733 |  |  | $ | 18,211 |  |  | $ | — |  |  | $ | 1,154,740 |
December 31, 2017 |  | Pass |  |  | Special Mention |  |  | Substandard |  |  | Doubtful |  |  | Ending Balance |
Commercial & Agriculture |  | $ | 140,842 |  |  | $ | 8,412 |  |  | $ | 3,219 |  |  | $ | — |  |  | $ | 152,473 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 155,756 |  |  |  | 1,166 |  |  |  | 7,177 |  |  |  | — |  |  |  | 164,099 |
Non-Owner Occupied |  |  | 422,363 |  |  |  | 2,321 |  |  |  | 939 |  |  |  | — |  |  |  | 425,623 |
Residential Real Estate |  |  | 62,628 |  |  |  | 1,997 |  |  |  | 5,873 |  |  |  | — |  |  |  | 70,498 |
Real Estate Construction |  |  | 91,545 |  |  |  | 15 |  |  |  | 27 |  |  |  | — |  |  |  | 91,587 |
Farm Real Estate |  |  | 25,228 |  |  |  | 11,236 |  |  |  | 2,997 |  |  |  | — |  |  |  | 39,461 |
Consumer and Other |  |  | 1,312 |  |  |  | — |  |  |  | 70 |  |  |  | — |  |  |  | 1,382 |
Total |  | $ | 899,674 |  |  | $ | 25,147 |  |  | $ | 20,302 |  |  | $ | — |  |  | $ | 945,123 |
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.
December 31, 2018 |  | Residential Real Estate |  |  | Real Estate Construction |  |  | Consumer and Other |  |  | Total |
Performing |  | $ | 378,999 |  |  | $ | 10,372 |  |  | $ | 17,830 |  |  | $ | 407,201 |
Nonperforming |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 378,999 |  |  | $ | 10,372 |  |  | $ | 17,830 |  |  | $ | 407,201 |
December 31, 2017 |  | Residential Real Estate |  |  | Real Estate Construction |  |  | Consumer and Other |  |  | Total |
Performing |  | $ | 198,237 |  |  | $ | 5,944 |  |  | $ | 15,341 |  |  | $ | 219,522 |
Nonperforming |  |  | — |  |  |  | — |  |  |  | 16 |  |  |  | 16 |
Total |  | $ | 198,237 |  |  | $ | 5,944 |  |  | $ | 15,357 |  |  | $ | 219,538 |
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, 2018 and 2017.
December 31, 2018 |  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | 90 Days or Greater |  |  | Total Past Due |  |  | Current |  |  | Purchased Credit- Impaired Loans |  |  | Total Loans |  |  | Past Due 90 Days and Accruing |
Commercial & Agriculture |  | $ | 225 |  |  | $ | — |  |  | $ | 92 |  |  | $ | 317 |  |  | $ | 176,743 |  |  | $ | 41 |  |  | $ | 177,101 |  |  | $ | — |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 547 |  |  |  | 413 |  |  |  | 564 |  |  |  | 1,524 |  |  |  | 208,597 |  |  |  | — |  |  |  | 210,121 |  |  |  | — |
Non-Owner Occupied |  |  | 288 |  |  |  | 290 |  |  |  | 372 |  |  |  | 950 |  |  |  | 522,648 |  |  |  | — |  |  |  | 523,598 |  |  |  | — |
Residential Real Estate |  |  | 7,118 |  |  |  | 677 |  |  |  | 806 |  |  |  | 8,601 |  |  |  | 448,366 |  |  |  | 883 |  |  |  | 457,850 |  |  |  | — |
Real Estate Construction |  |  | — |  |  |  | 12 |  |  |  | 27 |  |  |  | 39 |  |  |  | 135,156 |  |  |  | — |  |  |  | 135,195 |  |  |  | — |
Farm Real Estate |  |  | 33 |  |  |  | — |  |  |  | 158 |  |  |  | 191 |  |  |  | 38,322 |  |  |  | — |  |  |  | 38,513 |  |  |  | — |
Consumer and Other |  |  | 117 |  |  |  | 57 |  |  |  | 9 |  |  |  | 183 |  |  |  | 19,380 |  |  |  | — |  |  |  | 19,563 |  |  |  | — |
Total |  | $ | 8,328 |  |  | $ | 1,449 |  |  | $ | 2,028 |  |  | $ | 11,805 |  |  | $ | 1,549,212 |  |  | $ | 924 |  |  | $ | 1,561,941 |  |  | $ | — |
December 31, 2017 |  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | 90 Days or Greater |  |  | Total Past Due |  |  | Current |  |  | Purchased Credit- Impaired Loans |  |  | Total Loans |  |  | Past Due 90 Days and Accruing |
Commercial & Agriculture |  | $ | 575 |  |  | $ | 2 |  |  | $ | 685 |  |  | $ | 1,262 |  |  | $ | 151,124 |  |  | $ | 87 |  |  | $ | 152,473 |  |  | $ | — |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 897 |  |  |  | 104 |  |  |  | 484 |  |  |  | 1,485 |  |  |  | 162,614 |  |  |  | — |  |  |  | 164,099 |  |  |  | — |
Non-Owner Occupied |  |  | 133 |  |  |  | — |  |  |  | 470 |  |  |  | 603 |  |  |  | 425,020 |  |  |  | — |  |  |  | 425,623 |  |  |  | — |
Residential Real Estate |  |  | 1,613 |  |  |  | 229 |  |  |  | 785 |  |  |  | 2,627 |  |  |  | 265,980 |  |  |  | 128 |  |  |  | 268,735 |  |  |  | — |
Real Estate Construction |  |  | — |  |  |  | — |  |  |  | 27 |  |  |  | 27 |  |  |  | 97,504 |  |  |  | — |  |  |  | 97,531 |  |  |  | — |
Farm Real Estate |  |  | 27 |  |  |  | — |  |  |  | 186 |  |  |  | 213 |  |  |  | 39,248 |  |  |  | — |  |  |  | 39,461 |  |  |  | — |
Consumer and Other |  |  | 92 |  |  |  | 96 |  |  |  | 16 |  |  |  | 204 |  |  |  | 16,535 |  |  |  | — |  |  |  | 16,739 |  |  |  | 16 |
Total |  | $ | 3,337 |  |  | $ | 431 |  |  | $ | 2,653 |  |  | $ | 6,421 |  |  | $ | 1,158,025 |  |  | $ | 215 |  |  | $ | 1,164,661 |  |  | $ | 16 |
Summary of Nonaccrual Loans Excluding Purchased Credit-Impaired (PCI) Loans | The following table presents loans on nonaccrual status, excluding purchased credit-impaired (PCI) loans, as of December 31, 2018 and 2017.
|  | 2018 |  |  | 2017 |
Commercial & Agriculture |  | $ | 270 |  |  | $ | 887 |
Commercial Real Estate: |  |  |  |  |  |  |  |
Owner Occupied |  |  | 942 |  |  |  | 1,476 |
Non-Owner Occupied |  |  | 374 |  |  |  | 711 |
Residential Real Estate |  |  | 3,886 |  |  |  | 2,778 |
Real Estate Construction |  |  | 41 |  |  |  | 27 |
Farm Real Estate |  |  | 338 |  |  |  | 186 |
Consumer and Other |  |  | 18 |  |  |  | 67 |
Total |  | $ | 5,869 |  |  | $ | 6,132 |
Schedule of Troubled Debt Restructurings | Loan modifications that are considered TDRs completed during the twelve month periods ended December 31, 2018, 2017 and 2016 were as follows:
|  | For the Twelve Month Period Ended December 31, 2018 |
|  | 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 |  |  | 1 |  |  |  | 23 |  |  |  | 23 |
Real Estate Construction |  |  | — |  |  |  | — |  |  |  | — |
Farm Real Estate |  |  | 1 |  |  |  | 110 |  |  |  | 110 |
Consumer and Other |  |  | — |  |  |  | — |  |  |  | — |
Total Loan Modifications |  |  | 2 |  |  | $ | 133 |  |  | $ | 133 |
|  | For the Twelve Month Period Ended December 31, 2017 |
|  | 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 |  |  | 1 |  |  |  | 13 |  |  |  | 13 |
Real Estate Construction |  |  | — |  |  |  | — |  |  |  | — |
Farm Real Estate |  |  | — |  |  |  | — |  |  |  | — |
Consumer and Other |  |  | — |  |  |  | — |  |  |  | — |
Total Loan Modifications |  |  | 1 |  |  | $ | 13 |  |  | $ | 13 |
|  | For the Twelve Month Period Ended December 31, 2016 |
|  | Number of Contracts |  |  | Pre- Modification Outstanding Recorded Investment |  |  | Post- Modification Outstanding Recorded Investment |
Commercial & Agriculture |  |  | 4 |  |  | $ | 529 |  |  | $ | 529 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | — |  |  |  | — |  |  |  | — |
Non-Owner Occupied |  |  | — |  |  |  | — |  |  |  | — |
Residential Real Estate |  |  | 2 |  |  |  | 308 |  |  |  | 308 |
Real Estate Construction |  |  | — |  |  |  | — |  |  |  | — |
Farm Real Estate |  |  | 3 |  |  |  | 700 |  |  |  | 700 |
Consumer and Other |  |  | — |  |  |  | — |  |  |  | — |
Total Loan Modifications |  |  | 9 |  |  | $ | 1,537 |  |  | $ | 1,537 |
Impaired Financing Receivables Excluding PCI Loans | The following tables include the recorded investment and unpaid principal balances for impaired financing receivables, excluding PCI loans, with the associated allowance amount, if applicable, as of December 31, 2018 and 2017.
|  | December 31, 2018 |  |  | December 31, 2017 |
|  | Recorded Investment |  |  | Unpaid Principal Balance |  |  | Related Allowance |  |  | Recorded Investment |  |  | Unpaid Principal Balance |  |  | Related Allowance |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  | $ | 367 |  |  | $ | 367 |  |  |  |  |  |  | $ | — |  |  | $ | — |  |  |  |  |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 193 |  |  |  | 193 |  |  |  |  |  |  |  | 693 |  |  |  | 913 |  |  |  |  |
Non-Owner Occupied |  |  | 31 |  |  |  | 34 |  |  |  |  |  |  |  | 44 |  |  |  | 48 |  |  |  |  |
Residential Real Estate |  |  | 1,017 |  |  |  | 1,089 |  |  |  |  |  |  |  | 977 |  |  |  | 1,049 |  |  |  |  |
Farm Real Estate |  |  | 256 |  |  |  | 256 |  |  |  |  |  |  |  | 148 |  |  |  | 148 |  |  |  |  |
Consumer and Other |  |  | — |  |  |  | — |  |  |  |  |  |  |  | — |  |  |  | — |  |  |  |  |
Total |  |  | 1,864 |  |  |  | 1,939 |  |  |  |  |  |  |  | 1,862 |  |  |  | 2,158 |  |  |  |  |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  |  | — |  |  |  | — |  |  | $ | — |  |  |  | 438 |  |  |  | 438 |  |  | $ | 4 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 291 |  |  |  | 291 |  |  |  | 12 |  |  |  | 317 |  |  |  | 317 |  |  |  | 6 |
Non-Owner Occupied |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Residential Real Estate |  |  | 262 |  |  |  | 265 |  |  |  | 122 |  |  |  | 383 |  |  |  | 387 |  |  |  | 109 |
Farm Real Estate |  |  | 440 |  |  |  | 440 |  |  |  | 7 |  |  |  | 460 |  |  |  | 460 |  |  |  | 6 |
Total |  |  | 993 |  |  |  | 996 |  |  |  | 141 |  |  |  | 1,598 |  |  |  | 1,602 |  |  |  | 125 |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  |  | 367 |  |  |  | 367 |  |  |  | — |  |  |  | 438 |  |  |  | 438 |  |  |  | 4 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 484 |  |  |  | 484 |  |  |  | 12 |  |  |  | 1,010 |  |  |  | 1,230 |  |  |  | 6 |
Non-Owner Occupied |  |  | 31 |  |  |  | 34 |  |  |  | — |  |  |  | 44 |  |  |  | 48 |  |  |  | — |
Residential Real Estate |  |  | 1,279 |  |  |  | 1,354 |  |  |  | 122 |  |  |  | 1,360 |  |  |  | 1,436 |  |  |  | 109 |
Farm Real Estate |  |  | 696 |  |  |  | 696 |  |  |  | 7 |  |  |  | 608 |  |  |  | 608 |  |  |  | 6 |
Consumer and Other |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 2,857 |  |  | $ | 2,935 |  |  | $ | 141 |  |  | $ | 3,460 |  |  | $ | 3,760 |  |  | $ | 125 |
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, 2018, 2017 and 2016.
For the year ended: |  | December 31, 2018 |  |  | December 31, 2017 |
|  | Average Recorded Investment |  |  | Interest Income Recognized |  |  | Average Recorded Investment |  |  | Interest Income Recognized |
Commercial & Agriculture |  | $ | 636 |  |  | $ | 25 |  |  | $ | 1,375 |  |  | $ | 34 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 610 |  |  |  | 33 |  |  |  | 1,507 |  |  |  | 75 |
Non-Owner Occupied |  |  | 39 |  |  |  | 5 |  |  |  | 233 |  |  |  | 6 |
Residential Real Estate |  |  | 1,519 |  |  |  | 75 |  |  |  | 1,515 |  |  |  | 73 |
Real Estate Construction |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Farm Real Estate |  |  | 716 |  |  |  | 29 |  |  |  | 613 |  |  |  | 28 |
Consumer and Other |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 3,520 |  |  | $ | 167 |  |  | $ | 5,243 |  |  | $ | 216 |
For the year ended: |  | December 31, 2016 |
|  | Average Recorded Investment |  |  | Interest Income Recognized |
Commercial & Agriculture |  | $ | 2,036 |  |  | $ | 40 |
Commercial Real Estate: |  |  |  |  |  |  |  |
Owner Occupied |  |  | 1,847 |  |  |  | 862 |
Non-Owner Occupied |  |  | 1,039 |  |  |  | 83 |
Residential Real Estate |  |  | 1,787 |  |  |  | 175 |
Real Estate Construction |  |  | — |  |  |  | 1 |
Farm Real Estate |  |  | 1,006 |  |  |  | 95 |
Consumer and Other |  |  | 2 |  |  |  | — |
Total |  | $ | 7,717 |  |  | $ | 1,256 |
Schedule of Changes in Amortized Yield for PCI Loans | Changes in the amortizable yield for PCI loans were as follows, since acquisition:
|  | At December 31, 2018 |  |  | At December 31, 2017 |
|  | (In Thousands) |  |  | (In Thousands) |
Balance at beginning of period |  | $ | 15 |  |  | $ | 49 |
Acquisition of PCI loans |  |  | 334 |  |  |  | — |
Accretion |  |  | (13 | ) |  |  | (34 | )
Balance at end of period |  | $ | 336 |  |  | $ | 15 |
Schedule of Loans Components of Purchase Accounting Adjustments | The table below presents the components of the purchase accounting adjustments.
|  | September 14, 2018 |
|  | (In Thousands) |
Contractually required payments |  | $ | 2,353 |
Non-accretable discount |  |  | (1,141 | )
Expected cash flows |  |  | 1,212 |
Accretable discount |  |  | (334 | )
Estimated fair value |  | $ | 878 |
The following table presents additional information regarding loans acquired and accounted for in accordance with ASC 310-30:
|  | At December 31, 2018 |  |  | At December 31, 2017 |
|  | 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 |  | $ | 1,805 |  |  | $ | 775 |
Carrying amount |  |  | 924 |  |  |  | 215 |

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