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v3.21.2

Allowance for Loan Losses (Tables) | 9 Months Ended
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Sep. 30, 2021
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- and nine-months ended September 30, 2021 and 2020. Allowance for loan losses:
For the three months ended September 30, 2021 |  | Beginning balance |  |  | Charge-offs |  |  | Recoveries |  |  | Provision |  |  | Ending Balance |
Commercial & Agriculture |  | $ | 2,320 |  |  | $ | — |  |  | $ | 1 |  |  | $ | 191 |  |  | $ | 2,512 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 4,027 |  |  |  | — |  |  |  | — |  |  |  | 389 |  |  |  | 4,416 |
Non-Owner Occupied |  |  | 13,546 |  |  |  | — |  |  |  | 381 |  |  |  | (757 | ) |  |  | 13,170 |
Residential Real Estate |  |  | 2,531 |  |  |  | (77 | ) |  |  | 53 |  |  |  | 89 |  |  |  | 2,596 |
Real Estate Construction |  |  | 2,177 |  |  |  | — |  |  |  | — |  |  |  | 282 |  |  |  | 2,459 |
Farm Real Estate |  |  | 290 |  |  |  | — |  |  |  | 3 |  |  |  | 15 |  |  |  | 308 |
Consumer and Other |  |  | 202 |  |  |  | — |  |  |  | 10 |  |  |  | — |  |  |  | 212 |
Unallocated |  |  | 1,104 |  |  |  | — |  |  |  | — |  |  |  | (209 | ) |  |  | 895 |
Total |  | $ | 26,197 |  |  | $ | (77 | ) |  | $ | 448 |  |  | $ | — |  |  | $ | 26,568 |
Allowance for loan losses:
For the three months ended September 30, 2020 |  | Beginning balance |  |  | Charge-offs |  |  | Recoveries |  |  | Provision |  |  | Ending Balance |
Commercial & Agriculture |  | $ | 2,799 |  |  | $ | — |  |  | $ | 1 |  |  | $ | (139 | ) |  | $ | 2,661 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 3,411 |  |  |  | (147 | ) |  |  | 6 |  |  |  | 685 |  |  |  | 3,955 |
Non-Owner Occupied |  |  | 9,169 |  |  |  | — |  |  |  | 3 |  |  |  | 1,406 |  |  |  | 10,578 |
Residential Real Estate |  |  | 2,434 |  |  |  | (11 | ) |  |  | 117 |  |  |  | (83 | ) |  |  | 2,457 |
Real Estate Construction |  |  | 1,844 |  |  |  | — |  |  |  | 1 |  |  |  | 500 |  |  |  | 2,345 |
Farm Real Estate |  |  | 361 |  |  |  | — |  |  |  | 3 |  |  |  | (4 | ) |  |  | 360 |
Consumer and Other |  |  | 247 |  |  |  | (27 | ) |  |  | 21 |  |  |  | (21 | ) |  |  | 220 |
Unallocated |  |  | 155 |  |  |  | — |  |  |  | — |  |  |  | (94 | ) |  |  | 61 |
Total |  | $ | 20,420 |  |  | $ | (185 | ) |  | $ | 152 |  |  | $ | 2,250 |  |  | $ | 22,637 |
Allowance for loan losses:
For the nine months ended September 30, 2021 |  | Beginning balance |  |  | Charge-offs |  |  | Recoveries |  |  | Provision |  |  | Ending Balance |
Commercial & Agriculture |  | $ | 2,810 |  |  | $ | (15 | ) |  | $ | 164 |  |  | $ | (447 | ) |  | $ | 2,512 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 4,057 |  |  |  | — |  |  |  | 6 |  |  |  | 353 |  |  |  | 4,416 |
Non-Owner Occupied |  |  | 12,451 |  |  |  | — |  |  |  | 392 |  |  |  | 327 |  |  |  | 13,170 |
Residential Real Estate |  |  | 2,484 |  |  |  | (114 | ) |  |  | 232 |  |  |  | (6 | ) |  |  | 2,596 |
Real Estate Construction |  |  | 2,439 |  |  |  | — |  |  |  | 1 |  |  |  | 19 |  |  |  | 2,459 |
Farm Real Estate |  |  | 338 |  |  |  | — |  |  |  | 9 |  |  |  | (39 | ) |  |  | 308 |
Consumer and Other |  |  | 209 |  |  |  | (19 | ) |  |  | 54 |  |  |  | (32 | ) |  |  | 212 |
Unallocated |  |  | 240 |  |  |  | — |  |  |  | — |  |  |  | 655 |  |  |  | 895 |
Total |  | $ | 25,028 |  |  | $ | (148 | ) |  | $ | 858 |  |  | $ | 830 |  |  | $ | 26,568 |
Allowance for loan losses:
For the nine months ended September 30, 2020 |  | Beginning balance |  |  | Charge-offs |  |  | Recoveries |  |  | Provision |  |  | Ending Balance |
Commercial & Agriculture |  | $ | 2,219 |  |  | $ | (15 | ) |  | $ | 5 |  |  | $ | 452 |  |  | $ | 2,661 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 2,541 |  |  |  | (148 | ) |  |  | 20 |  |  |  | 1,542 |  |  |  | 3,955 |
Non-Owner Occupied |  |  | 6,584 |  |  |  | — |  |  |  | 44 |  |  |  | 3,950 |  |  |  | 10,578 |
Residential Real Estate |  |  | 1,582 |  |  |  | (108 | ) |  |  | 196 |  |  |  | 787 |  |  |  | 2,457 |
Real Estate Construction |  |  | 1,250 |  |  |  | — |  |  |  | 3 |  |  |  | 1,092 |  |  |  | 2,345 |
Farm Real Estate |  |  | 344 |  |  |  | — |  |  |  | 10 |  |  |  | 6 |  |  |  | 360 |
Consumer and Other |  |  | 247 |  |  |  | (54 | ) |  |  | 55 |  |  |  | (28 | ) |  |  | 220 |
Unallocated |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 61 |  |  |  | 61 |
Total |  | $ | 14,767 |  |  | $ | (325 | ) |  | $ | 333 |  |  | $ | 7,862 |  |  | $ | 22,637 |
The following tables present, by portfolio segment, the allocation of the allowance for loan losses and related loan balances as of September 30, 2021 and December 31, 2020.
September 30, 2021 |  | Loans acquired with credit deterioration |  |  | Loans individually evaluated for impairment |  |  | Loans collectively evaluated for impairment |  |  | Total |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  | $ | — |  |  | $ | — |  |  | $ | 2,512 |  |  | $ | 2,512 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | — |  |  |  | 55 |  |  |  | 4,361 |  |  |  | 4,416 |
Non-Owner Occupied |  |  | — |  |  |  | — |  |  |  | 13,170 |  |  |  | 13,170 |
Residential Real Estate |  |  | — |  |  |  | 18 |  |  |  | 2,578 |  |  |  | 2,596 |
Real Estate Construction |  |  | — |  |  |  | — |  |  |  | 2,459 |  |  |  | 2,459 |
Farm Real Estate |  |  | — |  |  |  | — |  |  |  | 308 |  |  |  | 308 |
Consumer and Other |  |  | — |  |  |  | — |  |  |  | 212 |  |  |  | 212 |
Unallocated |  |  | — |  |  |  | — |  |  |  | 895 |  |  |  | 895 |
Total |  | $ | — |  |  | $ | 73 |  |  | $ | 26,495 |  |  | $ | 26,568 |
Outstanding loan balances: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  | $ | — |  |  | $ | — |  |  | $ | 276,741 |  |  | $ | 276,741 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | — |  |  |  | 205 |  |  |  | 292,520 |  |  |  | 292,725 |
Non-Owner Occupied |  |  | — |  |  |  | — |  |  |  | 788,898 |  |  |  | 788,898 |
Residential Real Estate |  |  | 296 |  |  |  | 545 |  |  |  | 423,712 |  |  |  | 424,553 |
Real Estate Construction |  |  | — |  |  |  | — |  |  |  | 179,491 |  |  |  | 179,491 |
Farm Real Estate |  |  | — |  |  |  | 522 |  |  |  | 29,625 |  |  |  | 30,147 |
Consumer and Other |  |  | — |  |  |  | — |  |  |  | 12,259 |  |  |  | 12,259 |
Total |  | $ | 296 |  |  | $ | 1,272 |  |  | $ | 2,003,246 |  |  | $ | 2,004,814 |
December 31, 2020 |  | Loans acquired with credit deterioration |  |  | Loans individually evaluated for impairment |  |  | Loans collectively evaluated for impairment |  |  | Total |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  | $ | — |  |  | $ | 73 |  |  | $ | 2,737 |  |  | $ | 2,810 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | — |  |  |  | 5 |  |  |  | 4,052 |  |  |  | 4,057 |
Non-Owner Occupied |  |  | — |  |  |  | — |  |  |  | 12,451 |  |  |  | 12,451 |
Residential Real Estate |  |  | — |  |  |  | 29 |  |  |  | 2,455 |  |  |  | 2,484 |
Real Estate Construction |  |  | — |  |  |  | — |  |  |  | 2,439 |  |  |  | 2,439 |
Farm Real Estate |  |  | — |  |  |  | — |  |  |  | 338 |  |  |  | 338 |
Consumer and Other |  |  | — |  |  |  | — |  |  |  | 209 |  |  |  | 209 |
Unallocated |  |  | — |  |  |  | — |  |  |  | 240 |  |  |  | 240 |
Total |  | $ | — |  |  | $ | 107 |  |  | $ | 24,921 |  |  | $ | 25,028 |
Outstanding loan balances: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  | $ | — |  |  | $ | 74 |  |  | $ | 409,802 |  |  | $ | 409,876 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | — |  |  |  | 980 |  |  |  | 277,433 |  |  |  | 278,413 |
Non-Owner Occupied |  |  | — |  |  |  | 48 |  |  |  | 705,024 |  |  |  | 705,072 |
Residential Real Estate |  |  | 388 |  |  |  | 946 |  |  |  | 441,254 |  |  |  | 442,588 |
Real Estate Construction |  |  | — |  |  |  | — |  |  |  | 175,609 |  |  |  | 175,609 |
Farm Real Estate |  |  | — |  |  |  | 618 |  |  |  | 32,484 |  |  |  | 33,102 |
Consumer and Other |  |  | — |  |  |  | — |  |  |  | 12,842 |  |  |  | 12,842 |
Total |  | $ | 388 |  |  | $ | 2,666 |  |  | $ | 2,054,448 |  |  | $ | 2,057,502 |
Credit Exposures by Internally Assigned Grades |
September 30, 2021 |  | Pass |  |  | Special Mention |  |  | Substandard |  |  | Doubtful |  |  | Ending Balance |
Commercial & Agriculture |  | $ | 273,617 |  |  | $ | 1,700 |  |  | $ | 1,424 |  |  | $ | — |  |  | $ | 276,741 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 279,409 |  |  |  | 5,120 |  |  |  | 8,196 |  |  |  | — |  |  |  | 292,725 |
Non-Owner Occupied |  |  | 706,117 |  |  |  | 45,334 |  |  |  | 37,447 |  |  |  | — |  |  |  | 788,898 |
Residential Real Estate |  |  | 75,337 |  |  |  | 266 |  |  |  | 4,387 |  |  |  | — |  |  |  | 79,990 |
Real Estate Construction |  |  | 162,772 |  |  |  | 268 |  |  |  | 457 |  |  |  | — |  |  |  | 163,497 |
Farm Real Estate |  |  | 28,711 |  |  |  | 206 |  |  |  | 1,230 |  |  |  | — |  |  |  | 30,147 |
Consumer and Other |  |  | 913 |  |  |  | — |  |  |  | 21 |  |  |  | — |  |  |  | 934 |
Total |  | $ | 1,526,876 |  |  | $ | 52,894 |  |  | $ | 53,162 |  |  | $ | — |  |  | $ | 1,632,932 |
December 31, 2020 |  | Pass |  |  | Special Mention |  |  | Substandard |  |  | Doubtful |  |  | Ending Balance |
Commercial & Agriculture |  | $ | 401,636 |  |  | $ | 4,472 |  |  | $ | 3,768 |  |  | $ | — |  |  | $ | 409,876 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 248,316 |  |  |  | 19,429 |  |  |  | 10,668 |  |  |  | — |  |  |  | 278,413 |
Non-Owner Occupied |  |  | 604,909 |  |  |  | 58,270 |  |  |  | 41,893 |  |  |  | — |  |  |  | 705,072 |
Residential Real Estate |  |  | 81,409 |  |  |  | 668 |  |  |  | 5,524 |  |  |  | — |  |  |  | 87,601 |
Real Estate Construction |  |  | 158,207 |  |  |  | 962 |  |  |  | 492 |  |  |  | — |  |  |  | 159,661 |
Farm Real Estate |  |  | 30,486 |  |  |  | 216 |  |  |  | 2,400 |  |  |  | — |  |  |  | 33,102 |
Consumer and Other |  |  | 833 |  |  |  | — |  |  |  | 33 |  |  |  | — |  |  |  | 866 |
Total |  | $ | 1,525,796 |  |  | $ | 84,017 |  |  | $ | 64,778 |  |  | $ | — |  |  | $ | 1,674,591 |
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.
September 30, 2021 |  | Residential Real Estate |  |  | Real Estate Construction |  |  | Consumer and Other |  |  | Total |
Performing |  | $ | 344,563 |  |  | $ | 15,994 |  |  | $ | 11,325 |  |  | $ | 371,882 |
Nonperforming |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 344,563 |  |  | $ | 15,994 |  |  | $ | 11,325 |  |  | $ | 371,882 |
December 31, 2020 |  | Residential Real Estate |  |  | Real Estate Construction |  |  | Consumer and Other |  |  | Total |
Performing |  | $ | 354,987 |  |  | $ | 15,948 |  |  | $ | 11,976 |  |  | $ | 382,911 |
Nonperforming |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 354,987 |  |  | $ | 15,948 |  |  | $ | 11,976 |  |  | $ | 382,911 |
Aging Analysis of Past Due Loans | The following tables include an aging analysis of the recorded investment of past due loans outstanding as of September 30, 2021 and December 31, 2020.
September 30, 2021 |  | 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 |  | $ | 400 |  |  | $ | — |  |  | $ | — |  |  | $ | 400 |  |  | $ | 276,341 |  |  | $ | — |  |  | $ | 276,741 |  |  | $ | — |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | — |  |  |  | 10 |  |  |  | 575 |  |  |  | 585 |  |  |  | 292,140 |  |  |  | — |  |  |  | 292,725 |  |  |  | 430 |
Non-Owner Occupied |  |  | — |  |  |  | — |  |  |  | 4 |  |  |  | 4 |  |  |  | 788,894 |  |  |  | — |  |  |  | 788,898 |  |  |  | — |
Residential Real Estate |  |  | 147 |  |  |  | 248 |  |  |  | 766 |  |  |  | 1,161 |  |  |  | 423,096 |  |  |  | 296 |  |  |  | 424,553 |  |  |  | — |
Real Estate Construction |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 179,491 |  |  |  | — |  |  |  | 179,491 |  |  |  | — |
Farm Real Estate |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 30,147 |  |  |  | — |  |  |  | 30,147 |  |  |  | — |
Consumer and Other |  |  | 87 |  |  |  | 4 |  |  |  | 9 |  |  |  | 100 |  |  |  | 12,159 |  |  |  | — |  |  |  | 12,259 |  |  |  | — |
Total |  | $ | 634 |  |  | $ | 262 |  |  | $ | 1,354 |  |  | $ | 2,250 |  |  | $ | 2,002,268 |  |  | $ | 296 |  |  | $ | 2,004,814 |  |  | $ | 430 |
December 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 |  | $ | 117 |  |  | $ | 25 |  |  | $ | 50 |  |  | $ | 192 |  |  | $ | 409,684 |  |  | $ | — |  |  | $ | 409,876 |  |  | $ | — |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | — |  |  |  | 4 |  |  |  | 102 |  |  |  | 106 |  |  |  | 278,307 |  |  |  | — |  |  |  | 278,413 |  |  |  | — |
Non-Owner Occupied |  |  | — |  |  |  | — |  |  |  | 6 |  |  |  | 6 |  |  |  | 705,066 |  |  |  | — |  |  |  | 705,072 |  |  |  | — |
Residential Real Estate |  |  | 1,059 |  |  |  | 867 |  |  |  | 1,314 |  |  |  | 3,240 |  |  |  | 438,960 |  |  |  | 388 |  |  |  | 442,588 |  |  |  | — |
Real Estate Construction |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 175,609 |  |  |  | — |  |  |  | 175,609 |  |  |  | — |
Farm Real Estate |  |  | — |  |  |  | — |  |  |  | 4 |  |  |  | 4 |  |  |  | 33,098 |  |  |  | — |  |  |  | 33,102 |  |  |  | — |
Consumer and Other |  |  | 59 |  |  |  | 1 |  |  |  | 16 |  |  |  | 76 |  |  |  | 12,766 |  |  |  | — |  |  |  | 12,842 |  |  |  | — |
Total |  | $ | 1,235 |  |  | $ | 897 |  |  | $ | 1,492 |  |  | $ | 3,624 |  |  | $ | 2,053,490 |  |  | $ | 388 |  |  | $ | 2,057,502 |  |  | $ | — |
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 September 30, 2021 and December 31, 2020.
|  | September 30, 2021 |  |  | December 31, 2020 |
Commercial & Agriculture |  | $ | — |  |  | $ | 139 |
Commercial Real Estate: |  |  |  |  |  |  |  |
Owner Occupied |  |  | 359 |  |  |  | 964 |
Non-Owner Occupied |  |  | 4 |  |  |  | 6 |
Residential Real Estate |  |  | 3,129 |  |  |  | 3,893 |
Real Estate Construction |  |  | 6 |  |  |  | 7 |
Farm Real Estate |  |  | — |  |  |  | 85 |
Consumer and Other |  |  | 21 |  |  |  | 31 |
Total |  | $ | 3,519 |  |  | $ | 5,125 |
Impaired Loans Excluding Purchased-Credit Impaired ("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 September 30, 2021 and December 31, 2020.
|  | September 30, 2021 |  |  | December 31, 2020 |
|  | Recorded Investment |  |  | Unpaid Principal Balance |  |  | Related Allowance |  |  | Recorded Investment |  |  | Unpaid Principal Balance |  |  | Related Allowance |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  | $ | 12 |  |  | $ | 12 |  |  |  |  |  |  | $ | 757 |  |  | $ | 757 |  |  |  |  |
Non-Owner Occupied |  |  | — |  |  |  | — |  |  |  |  |  |  |  | 48 |  |  |  | 48 |  |  |  |  |
Residential Real Estate |  |  | 514 |  |  |  | 539 |  |  |  |  |  |  |  | 915 |  |  |  | 940 |  |  |  |  |
Farm Real Estate |  |  | 522 |  |  |  | 522 |  |  |  |  |  |  |  | 618 |  |  |  | 618 |  |  |  |  |
Total |  |  | 1,048 |  |  |  | 1,073 |  |  |  |  |  |  |  | 2,338 |  |  |  | 2,363 |  |  |  |  |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  |  | — |  |  |  | — |  |  | $ | — |  |  |  | 74 |  |  |  | 74 |  |  | $ | 73 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 193 |  |  |  | 193 |  |  |  | 55 |  |  |  | 223 |  |  |  | 223 |  |  |  | 5 |
Residential Real Estate |  |  | 31 |  |  |  | 34 |  |  |  | 18 |  |  |  | 31 |  |  |  | 35 |  |  |  | 29 |
Total |  |  | 224 |  |  |  | 227 |  |  |  | 73 |  |  |  | 328 |  |  |  | 332 |  |  |  | 107 |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 74 |  |  |  | 74 |  |  |  | 73 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 205 |  |  |  | 205 |  |  |  | 55 |  |  |  | 980 |  |  |  | 980 |  |  |  | 5 |
Non-Owner Occupied |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 48 |  |  |  | 48 |  |  |  | — |
Residential Real Estate |  |  | 545 |  |  |  | 573 |  |  |  | 18 |  |  |  | 946 |  |  |  | 975 |  |  |  | 29 |
Farm Real Estate |  |  | 522 |  |  |  | 522 |  |  |  | — |  |  |  | 618 |  |  |  | 618 |  |  |  | — |
Total |  | $ | 1,272 |  |  | $ | 1,300 |  |  | $ | 73 |  |  | $ | 2,666 |  |  | $ | 2,695 |  |  | $ | 107 |
The following table includes the average recorded investment and interest income recognized for impaired financing receivables for the three- and nine-month periods ended September 30, 2021 and 2020.
|  | September 30, 2021 |  |  | September 30, 2020 |
For the three months ended |  | Average Recorded Investment |  |  | Interest Income Recognized |  |  | Average Recorded Investment |  |  | Interest Income Recognized |
Commercial Real Estate—Owner Occupied |  | $ | 252 |  |  | $ | 4 |  |  | $ | 391 |  |  | $ | 7 |
Commercial Real Estate—Non-Owner Occupied |  |  | 15 |  |  |  | — |  |  |  | 212 |  |  |  | 5 |
Residential Real Estate |  |  | 551 |  |  |  | 8 |  |  |  | 1,175 |  |  |  | 10 |
Farm Real Estate |  |  | 557 |  |  |  | 6 |  |  |  | 644 |  |  |  | 7 |
Total |  | $ | 1,375 |  |  | $ | 18 |  |  | $ | 2,422 |  |  | $ | 29 |
|  | September 30, 2021 |  |  | September 30, 2020 |
For the nine months ended |  | Average Recorded Investment |  |  | Interest Income Recognized |  |  | Average Recorded Investment |  |  | Interest Income Recognized |
Commercial & Agriculture |  | $ | 19 |  |  | $ | — |  |  | $ | 92 |  |  | $ | 4 |
Commercial Real Estate—Owner Occupied |  |  | 449 |  |  |  | 15 |  |  |  | 406 |  |  |  | 21 |
Commercial Real Estate—Non-Owner Occupied |  |  | 29 |  |  |  | 1 |  |  |  | 292 |  |  |  | 15 |
Residential Real Estate |  |  | 654 |  |  |  | 24 |  |  |  | 1,464 |  |  |  | 34 |
Farm Real Estate |  |  | 584 |  |  |  | 18 |  |  |  | 655 |  |  |  | 20 |
Total |  | $ | 1,735 |  |  | $ | 58 |  |  | $ | 2,909 |  |  | $ | 94 |
Schedule of Changes in Accretable Yield for PCI Loans | Changes in the accretable yield for PCI loans were as follows, since acquisition:
|  | For the Three-Month Period Ended September 30, 2021 |  |  | For the Three-Month Period Ended September 30, 2020 |
|  | (In Thousands) |  |  | (In Thousands) |
Balance at beginning of period |  | $ | 224 |  |  | $ | 205 |
Acquisition of PCI loans |  |  | — |  |  |  | — |
Accretion |  |  | (6 | ) |  |  | (101 | )
Transfer from non-accretable to accretable |  |  | — |  |  |  | 74 |
Balance at end of period |  | $ | 218 |  |  | $ | 178 |
|  | For the Nine-Month Period Ended September 30, 2021 |  |  | For the Nine-Month Period Ended September 30, 2020 |
|  | (In Thousands) |  |  | (In Thousands) |
Balance at beginning of period |  | $ | 225 |  |  | $ | 255 |
Acquisition of PCI loans |  |  | — |  |  |  | — |
Accretion |  |  | (62 | ) |  |  | (270 | )
Transfer from non-accretable to accretable |  |  | 55 |  |  |  | 193 |
Balance at end of period |  | $ | 218 |  |  | $ | 178 |
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 September 30, 2021 |  |  | At December 31, 2020 |
|  | 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 |  | $ | 525 |  |  | $ | 687 |
Carrying amount |  |  | 296 |  |  |  | 388 |
CARES Act [Member] |
Schedule of Loan Modifications | Details with respect to loan modifications that remain on deferred status are as follows:
Type of Loan |  | Number of Loans |  |  | Balance |  |  | Percent of Loans Outstanding |
|  |  |  |  |  | (In thousands) |  |  |  |  |
Commercial & Agriculture |  |  | 6 |  |  | $ | 1,571 |  |  |  | 0.08 | %
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 2 |  |  |  | 2,591 |  |  |  | 0.13 | %
Non-Owner Occupied |  |  | 9 |  |  |  | 14,174 |  |  |  | 0.71 | %
Real Estate Construction |  |  | 1 |  |  |  | 451 |  |  |  | 0.02 | %
Total |  |  | 18 |  |  | $ | 18,787 |  |  |  | 0.94 | %

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