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Allowance for Loan Losses (Tables) | 3 Months Ended
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Mar. 31, 2020
Text Block [Abstract] |
Changes in the Allowance for Loan Losses | The following tables present, by portfolio segment, the changes in the allowance for loan losses for the three months ended March 31, 2020. Allowance for loan losses:
For the three months ended March 31, 2020 |  | Beginning balance |  |  | Charge-offs |  |  | Recoveries |  |  | Provision |  |  | Ending Balance |
Commercial & Agriculture |  | $ | 2,219 |  |  | $ | — |  |  | $ | 1 |  |  | $ | 180 |  |  | $ | 2,400 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 2,541 |  |  |  | — |  |  |  | 7 |  |  |  | 262 |  |  |  | 2,810 |
Non-Owner Occupied |  |  | 6,584 |  |  |  | — |  |  |  | 3 |  |  |  | 1,030 |  |  |  | 7,617 |
Residential Real Estate |  |  | 1,582 |  |  |  | (23 | ) |  |  | 48 |  |  |  | 343 |  |  |  | 1,950 |
Real Estate Construction |  |  | 1,250 |  |  |  | — |  |  |  | 1 |  |  |  | 355 |  |  |  | 1,606 |
Farm Real Estate |  |  | 344 |  |  |  | — |  |  |  | 2 |  |  |  | (36 | ) |  |  | 310 |
Consumer and Other |  |  | 247 |  |  |  | (1 | ) |  |  | 17 |  |  |  | (17 | ) |  |  | 246 |
Unallocated |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 9 |  |  |  | 9 |
Total |  | $ | 14,767 |  |  | $ | (24 | ) |  | $ | 79 |  |  | $ | 2,126 |  |  | $ | 16,948 |
Allowance for loan losses:
For the three months ended March 31, 2019 |  | Beginning balance |  |  | Charge-offs |  |  | Recoveries |  |  | Provision |  |  | Ending Balance |
Commercial & Agriculture |  | $ | 1,747 |  |  | $ | — |  |  | $ | 1 |  |  | $ | 86 |  |  | $ | 1,834 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 1,962 |  |  |  | (60 | ) |  |  | 223 |  |  |  | (146 | ) |  |  | 1,979 |
Non-Owner Occupied |  |  | 5,803 |  |  |  | — |  |  |  | 14 |  |  |  | 172 |  |  |  | 5,989 |
Residential Real Estate |  |  | 1,531 |  |  |  | (98 | ) |  |  | 124 |  |  |  | (123 | ) |  |  | 1,434 |
Real Estate Construction |  |  | 1,046 |  |  |  | (24 | ) |  |  | — |  |  |  | (51 | ) |  |  | 971 |
Farm Real Estate |  |  | 397 |  |  |  | — |  |  |  | 1 |  |  |  | (32 | ) |  |  | 366 |
Consumer and Other |  |  | 284 |  |  |  | (57 | ) |  |  | 19 |  |  |  | 5 |  |  |  | 251 |
Unallocated |  |  | 909 |  |  |  | — |  |  |  | — |  |  |  | 89 |  |  |  | 998 |
Total |  | $ | 13,679 |  |  | $ | (239 | ) |  | $ | 382 |  |  | $ | — |  |  | $ | 13,822 |
The following tables present, by portfolio segment, the allocation of the allowance for loan losses and related loan balances as of March 31, 2020 and December 31, 2019.
March 31, 2020 |  | Loans acquired with credit deterioration |  |  | Loans individually evaluated for impairment |  |  | Loans collectively evaluated for impairment |  |  | Total |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  | $ | — |  |  | $ | — |  |  | $ | 2,400 |  |  | $ | 2,400 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | — |  |  |  | 9 |  |  |  | 2,801 |  |  |  | 2,810 |
Non-Owner Occupied |  |  | — |  |  |  | — |  |  |  | 7,617 |  |  |  | 7,617 |
Residential Real Estate |  |  | — |  |  |  | 83 |  |  |  | 1,867 |  |  |  | 1,950 |
Real Estate Construction |  |  | — |  |  |  | — |  |  |  | 1,606 |  |  |  | 1,606 |
Farm Real Estate |  |  | — |  |  |  | — |  |  |  | 310 |  |  |  | 310 |
Consumer and Other |  |  | — |  |  |  | — |  |  |  | 246 |  |  |  | 246 |
Unallocated |  |  | — |  |  |  | — |  |  |  | 9 |  |  |  | 9 |
Total |  | $ | — |  |  | $ | 92 |  |  | $ | 16,856 |  |  | $ | 16,948 |
Outstanding loan balances: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  | $ | — |  |  | $ | — |  |  | $ | 201,860 |  |  | $ | 201,860 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | — |  |  |  | 415 |  |  |  | 255,218 |  |  |  | 255,633 |
Non-Owner Occupied |  |  | — |  |  |  | 371 |  |  |  | 615,821 |  |  |  | 616,192 |
Residential Real Estate |  |  | 484 |  |  |  | 1,742 |  |  |  | 456,252 |  |  |  | 458,478 |
Real Estate Construction |  |  | — |  |  |  | — |  |  |  | 163,807 |  |  |  | 163,807 |
Farm Real Estate |  |  | — |  |  |  | 665 |  |  |  | 31,487 |  |  |  | 32,152 |
Consumer and Other |  |  | — |  |  |  | — |  |  |  | 15,003 |  |  |  | 15,003 |
Total |  | $ | 484 |  |  | $ | 3,193 |  |  | $ | 1,739,448 |  |  | $ | 1,743,125 |
December 31, 2019 |  | Loans acquired with credit deterioration |  |  | Loans individually evaluated for impairment |  |  | Loans collectively evaluated for impairment |  |  | Total |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  | $ | — |  |  | $ | — |  |  | $ | 2,219 |  |  | $ | 2,219 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | — |  |  |  | 9 |  |  |  | 2,532 |  |  |  | 2,541 |
Non-Owner Occupied |  |  | — |  |  |  | — |  |  |  | 6,584 |  |  |  | 6,584 |
Residential Real Estate |  |  | — |  |  |  | 82 |  |  |  | 1,500 |  |  |  | 1,582 |
Real Estate Construction |  |  | — |  |  |  | — |  |  |  | 1,250 |  |  |  | 1,250 |
Farm Real Estate |  |  | — |  |  |  | — |  |  |  | 344 |  |  |  | 344 |
Consumer and Other |  |  | — |  |  |  | — |  |  |  | 247 |  |  |  | 247 |
Unallocated |  |  | — |  |  |  | — |  |  |  | 0 |  |  |  | 0 |
Total |  | $ | — |  |  | $ | 91 |  |  | $ | 14,676 |  |  | $ | 14,767 |
Outstanding loan balances: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  | $ | — |  |  | $ | 367 |  |  | $ | 202,743 |  |  | $ | 203,110 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | — |  |  |  | 426 |  |  |  | 245,180 |  |  |  | 245,606 |
Non-Owner Occupied |  |  | — |  |  |  | 374 |  |  |  | 591,848 |  |  |  | 592,222 |
Residential Real Estate |  |  | 467 |  |  |  | 1,764 |  |  |  | 460,801 |  |  |  | 463,032 |
Real Estate Construction |  |  | — |  |  |  | — |  |  |  | 155,825 |  |  |  | 155,825 |
Farm Real Estate |  |  | — |  |  |  | 666 |  |  |  | 33,448 |  |  |  | 34,114 |
Consumer and Other |  |  | — |  |  |  | — |  |  |  | 15,061 |  |  |  | 15,061 |
Total |  | $ | 467 |  |  | $ | 3,597 |  |  | $ | 1,704,906 |  |  | $ | 1,708,970 |
Credit Exposures by Internally Assigned Grades |
March 31, 2020 |  | Pass |  |  | Special Mention |  |  | Substandard |  |  | Doubtful |  |  | Ending Balance |
Commercial & Agriculture |  | $ | 197,330 |  |  | $ | 2,121 |  |  | $ | 2,409 |  |  | $ | — |  |  | $ | 201,860 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 246,602 |  |  |  | 5,970 |  |  |  | 3,061 |  |  |  | — |  |  |  | 255,633 |
Non-Owner Occupied |  |  | 612,645 |  |  |  | 2,126 |  |  |  | 1,421 |  |  |  | — |  |  |  | 616,192 |
Residential Real Estate |  |  | 72,553 |  |  |  | 507 |  |  |  | 6,413 |  |  |  | — |  |  |  | 79,473 |
Real Estate Construction |  |  | 148,589 |  |  |  | — |  |  |  | 9 |  |  |  | — |  |  |  | 148,598 |
Farm Real Estate |  |  | 28,980 |  |  |  | 551 |  |  |  | 2,621 |  |  |  | — |  |  |  | 32,152 |
Consumer and Other |  |  | 779 |  |  |  | — |  |  |  | 14 |  |  |  | — |  |  |  | 793 |
Total |  | $ | 1,307,478 |  |  | $ | 11,275 |  |  | $ | 15,948 |  |  | $ | — |  |  | $ | 1,334,701 |
December 31, 2019 |  | Pass |  |  | Special Mention |  |  | Substandard |  |  | Doubtful |  |  | Ending Balance |
Commercial & Agriculture |  | $ | 199,649 |  |  | $ | 2,236 |  |  | $ | 1,225 |  |  | $ | — |  |  | $ | 203,110 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 237,171 |  |  |  | 5,617 |  |  |  | 2,818 |  |  |  | — |  |  |  | 245,606 |
Non-Owner Occupied |  |  | 588,633 |  |  |  | 2,155 |  |  |  | 1,434 |  |  |  | — |  |  |  | 592,222 |
Residential Real Estate |  |  | 73,289 |  |  |  | 528 |  |  |  | 6,495 |  |  |  | — |  |  |  | 80,312 |
Real Estate Construction |  |  | 145,251 |  |  |  | — |  |  |  | 9 |  |  |  | — |  |  |  | 145,260 |
Farm Real Estate |  |  | 30,808 |  |  |  | 567 |  |  |  | 2,739 |  |  |  | — |  |  |  | 34,114 |
Consumer and Other |  |  | 1,289 |  |  |  | — |  |  |  | 6 |  |  |  | — |  |  |  | 1,295 |
Total |  | $ | 1,276,090 |  |  | $ | 11,103 |  |  | $ | 14,726 |  |  | $ | — |  |  | $ | 1,301,919 |
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.
March 31, 2020 |  | Residential Real Estate |  |  | Real Estate Construction |  |  | Consumer and Other |  |  | Total |
Performing |  | $ | 379,005 |  |  | $ | 15,209 |  |  | $ | 14,193 |  |  | $ | 408,407 |
Nonperforming |  |  | — |  |  |  | — |  |  |  | 17 |  |  |  | 17 |
Total |  | $ | 379,005 |  |  | $ | 15,209 |  |  | $ | 14,210 |  |  | $ | 408,424 |
December 31, 2019 |  | Residential Real Estate |  |  | Real Estate Construction |  |  | Consumer and Other |  |  | Total |
Performing |  | $ | 382,720 |  |  | $ | 10,565 |  |  | $ | 13,766 |  |  | $ | 407,051 |
Nonperforming |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 382,720 |  |  | $ | 10,565 |  |  | $ | 13,766 |  |  | $ | 407,051 |
Aging Analysis of Past Due Loans | The following tables include an aging analysis of the recorded investment of past due loans outstanding as of March 31, 2020 and December 31, 2019.
March 31, 2020 |  | 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 |  | $ | 422 |  |  | $ | — |  |  | $ | 120 |  |  | $ | 542 |  |  | $ | 201,318 |  |  | $ | — |  |  | $ | 201,860 |  |  | $ | — |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 179 |  |  |  | 327 |  |  |  | 592 |  |  |  | 1,098 |  |  |  | 254,535 |  |  |  | — |  |  |  | 255,633 |  |  |  | — |
Non-Owner Occupied |  |  | 170 |  |  |  | — |  |  |  | 8 |  |  |  | 178 |  |  |  | 616,014 |  |  |  | — |  |  |  | 616,192 |  |  |  | — |
Residential Real Estate |  |  | 3,323 |  |  |  | 79 |  |  |  | 1,962 |  |  |  | 5,364 |  |  |  | 452,630 |  |  |  | 484 |  |  |  | 458,478 |  |  |  | — |
Real Estate Construction |  |  | 50 |  |  |  | — |  |  |  | — |  |  |  | 50 |  |  |  | 163,757 |  |  |  | — |  |  |  | 163,807 |  |  |  | — |
Farm Real Estate |  |  | 26 |  |  |  | — |  |  |  | 6 |  |  |  | 32 |  |  |  | 32,120 |  |  |  | — |  |  |  | 32,152 |  |  |  | — |
Consumer and Other |  |  | 72 |  |  |  | 40 |  |  |  | 20 |  |  |  | 132 |  |  |  | 14,871 |  |  |  | — |  |  |  | 15,003 |  |  |  | 17 |
Total |  | $ | 4,242 |  |  | $ | 446 |  |  | $ | 2,708 |  |  | $ | 7,396 |  |  | $ | 1,735,245 |  |  | $ | 484 |  |  | $ | 1,743,125 |  |  | $ | 17 |
December 31, 2019 |  | 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 |  | $ | 27 |  |  | $ | 35 |  |  | $ | 106 |  |  | $ | 168 |  |  | $ | 202,942 |  |  | $ | — |  |  | $ | 203,110 |  |  | $ | — |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 453 |  |  |  | 63 |  |  |  | 663 |  |  |  | 1,179 |  |  |  | 244,427 |  |  |  | — |  |  |  | 245,606 |  |  |  | — |
Non-Owner Occupied |  |  | — |  |  |  | — |  |  |  | 8 |  |  |  | 8 |  |  |  | 592,214 |  |  |  | — |  |  |  | 592,222 |  |  |  | — |
Residential Real Estate |  |  | 2,399 |  |  |  | 198 |  |  |  | 1,775 |  |  |  | 4,372 |  |  |  | 458,193 |  |  |  | 467 |  |  |  | 463,032 |  |  |  | — |
Real Estate Construction |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 155,825 |  |  |  | — |  |  |  | 155,825 |  |  |  | — |
Farm Real Estate |  |  | — |  |  |  | — |  |  |  | 7 |  |  |  | 7 |  |  |  | 34,107 |  |  |  | — |  |  |  | 34,114 |  |  |  | — |
Consumer and Other |  |  | 129 |  |  |  | 46 |  |  |  | — |  |  |  | 175 |  |  |  | 14,886 |  |  |  | — |  |  |  | 15,061 |  |  |  | — |
Total |  | $ | 3,008 |  |  | $ | 342 |  |  | $ | 2,559 |  |  | $ | 5,909 |  |  | $ | 1,702,594 |  |  | $ | 467 |  |  | $ | 1,708,970 |  |  | $ | — |
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 March 31, 2020 and December 31, 2019.
|  | March 31, 2020 |  |  | December 31, 2019 |
Commercial & Agriculture |  | $ | 160 |  |  | $ | 173 |
Commercial Real Estate: |  |  |  |  |  |  |  |
Owner Occupied |  |  | 855 |  |  |  | 938 |
Non-Owner Occupied |  |  | 8 |  |  |  | 8 |
Residential Real Estate |  |  | 4,256 |  |  |  | 4,183 |
Real Estate Construction |  |  | 9 |  |  |  | 9 |
Farm Real Estate |  |  | 274 |  |  |  | 284 |
Consumer and Other |  |  | 12 |  |  |  | 4 |
Total |  | $ | 5,574 |  |  | $ | 5,599 |
Schedule of Loan Modifications | There were no loans modified as TDRs during the period ended March 31, 2020. Loan modifications that are considered TDRs completed during the period ended March 31, 2019 were as follows:
|  | For the Three-Month Period Ended |
|  | March 31, 2019 |
|  | Number of Contracts |  |  | Pre- Modification Outstanding Recorded Investment |  |  | Post- Modification Outstanding Recorded Investment |
Commercial & Agriculture |  |  | — |  |  | $ | — |  |  | $ | — |
Commercial Real Estate—Owner Occupied |  |  | — |  |  |  | — |  |  |  | — |
Commercial Real Estate—Non-Owner Occupied |  |  | 1 |  |  |  | 382 |  |  |  | 382 |
Residential Real Estate |  |  | — |  |  |  | — |  |  |  | — |
Real Estate Construction |  |  | — |  |  |  | — |  |  |  | — |
Farm Real Estate |  |  | — |  |  |  | — |  |  |  | — |
Consumer and Other |  |  | — |  |  |  | — |  |  |  | — |
Total Loan Modifications |  |  | 1 |  |  | $ | 382 |  |  | $ | 382 |
As of May 5, 2020, we had modified 653 loans aggregating $357,549 from customers impacted by the COVID-19 pandemic. These modifications consist primarily of deferral of principal and interest payments. Of these modifications, $357,549, or 100%, were performing in accordance with their terms. Details with respect to actual loan modifications are as follows:
|  | Number of |  |  |  |  |  |  | Weighted Average |
Type of Loan |  | Loans |  |  | Balance |  |  | Interest Rate |
|  |  |  |  |  | (In thousands) |  |  |  |  |
Commercial & Agriculture |  |  | 215 |  |  | $ | 49,944 |  |  |  | 4.74 | %
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 163 |  |  |  | 78,983 |  |  |  | 4.84 | %
Non-Owner Occupied |  |  | 114 |  |  |  | 183,935 |  |  |  | 4.36 | %
Residential Real Estate |  |  | 119 |  |  |  | 19,860 |  |  |  | 4.51 | %
Real Estate Construction |  |  | 15 |  |  |  | 23,898 |  |  |  | 4.46 | %
Farm Real Estate |  |  | 6 |  |  |  | 578 |  |  |  | 5.18 | %
Consumer and Other |  |  | 21 |  |  |  | 351 |  |  |  | 4.56 | %
Total |  |  | 653 |  |  | $ | 357,549 |  |  |  | 4.54 | %
Impaired Loans Excluding PCI Loans | The following table includes the recorded investment and unpaid principal balances for impaired loans, excluding PCI loans, with the associated allowance amount, if applicable, as of March 31, 2020 and December 31, 2019.
|  | March 31, 2020 |  |  | December 31, 2019 |
|  | 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 |  |  | 162 |  |  |  | 162 |  |  |  |  |  |  |  | 168 |  |  |  | 168 |  |  |  |  |
Non-Owner Occupied |  |  | 371 |  |  |  | 371 |  |  |  |  |  |  |  | 374 |  |  |  | 374 |  |  |  |  |
Residential Real Estate |  |  | 1,555 |  |  |  | 1,627 |  |  |  |  |  |  |  | 1,571 |  |  |  | 1,643 |  |  |  |  |
Farm Real Estate |  |  | 665 |  |  |  | 665 |  |  |  |  |  |  |  | 666 |  |  |  | 666 |  |  |  |  |
Total |  |  | 2,753 |  |  |  | 2,825 |  |  |  |  |  |  |  | 3,146 |  |  |  | 3,218 |  |  |  |  |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 253 |  |  |  | 253 |  |  | $ | 9 |  |  |  | 258 |  |  |  | 258 |  |  | $ | 9 |
Residential Real Estate |  |  | 187 |  |  |  | 191 |  |  |  | 83 |  |  |  | 193 |  |  |  | 197 |  |  |  | 82 |
Farm Real Estate |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  |  | 440 |  |  |  | 444 |  |  |  | 92 |  |  |  | 451 |  |  |  | 455 |  |  |  | 91 |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 367 |  |  |  | 367 |  |  |  | — |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 415 |  |  |  | 415 |  |  |  | 9 |  |  |  | 426 |  |  |  | 426 |  |  |  | 9 |
Non-Owner Occupied |  |  | 371 |  |  |  | 371 |  |  |  | — |  |  |  | 374 |  |  |  | 374 |  |  |  | — |
Residential Real Estate |  |  | 1,742 |  |  |  | 1,818 |  |  |  | 83 |  |  |  | 1,764 |  |  |  | 1,840 |  |  |  | 82 |
Farm Real Estate |  |  | 665 |  |  |  | 665 |  |  |  | — |  |  |  | 666 |  |  |  | 666 |  |  |  | — |
Total |  | $ | 3,193 |  |  | $ | 3,269 |  |  | $ | 92 |  |  | $ | 3,597 |  |  | $ | 3,673 |  |  | $ | 91 |
The following table includes the average recorded investment and interest income recognized for impaired financing receivables for the three-month periods ended March 31, 2020 and 2019.
|  | March 31, 2020 |  |  | March 31, 2019 |
For the three months ended |  | Average Recorded Investment |  |  | Interest Income Recognized |  |  | Average Recorded Investment |  |  | Interest Income Recognized |
Commercial & Agriculture |  | $ | 183 |  |  | $ | 4 |  |  | $ | 367 |  |  | $ | 6 |
Commercial Real Estate—Owner Occupied |  |  | 421 |  |  |  | 7 |  |  |  | 478 |  |  |  | 8 |
Commercial Real Estate—Non-Owner Occupied |  |  | 372 |  |  |  | 5 |  |  |  | 206 |  |  |  | 4 |
Residential Real Estate |  |  | 1,753 |  |  |  | 13 |  |  |  | 1,213 |  |  |  | 16 |
Farm Real Estate |  |  | 666 |  |  |  | 7 |  |  |  | 694 |  |  |  | 7 |
Total |  | $ | 3,395 |  |  | $ | 36 |  |  | $ | 2,958 |  |  | $ | 41 |
Schedule of Changes in Amortized Yield for PCI Loans | Changes in the amortizable yield for PCI loans were as follows, since acquisition:
|  | For the Three-Month Period Ended March 31, 2020 |  |  | For the Three-Month Period Ended March 31, 2019 |
|  | (In Thousands) |  |  | (In Thousands) |
Balance at beginning of period |  | $ | 255 |  |  | $ | 336 |
Acquisition of PCI loans |  |  | — |  |  |  | — |
Accretion |  |  | (162 | ) |  |  | (10 | )
Transfer from non-accretable to accretable |  |  | 113 |  |  |  | — |
Balance at end of period |  | $ | 206 |  |  | $ | 326 |
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 31, 2020 |  |  | At December 31, 2019 |
|  | 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 |  | $ | 1,004 |  |  | $ | 1,149 |
Carrying amount |  |  | 484 |  |  |  | 467 |

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