	September 30, 2021			December 31, 2020
Commercial & Agriculture	$	276,741		$	409,876
Commercial Real Estate- Owner Occupied		292,725			278,413
Commercial Real Estate- Non-Owner Occupied		788,898			705,072
Residential Real Estate		424,553			442,588
Real Estate Construction		179,491			175,609
Farm Real Estate		30,147			33,102
Consumer and Other		12,259			12,842
Total loans		2,004,814			2,057,502
Allowance for loan losses		(26,568	)		(25,028	)
Net loans	$	1,978,246		$	2,032,474

Included in Commercial & Agriculture loans above are $83,287 and $217,295 of Paycheck Protection Program (“PPP”) loans as of September 30, 2021 and December 31, 2020, respectively.

Included in total loans above are net deferred loan fees of $4,444 and $5,998 at September 30, 2021 and December 31, 2020, respectively. Included in net deferred loan fees as of September 30, 2021 and December 31, 2020 are $3,340 and $5,194, respectively, of net deferred loans fees from PPP loans.

In response to the novel COVID-19 pandemic, the Coronavirus Aid, Relief, and Economic Security Act of 2020, as amended (the “CARES Act”), was signed into law on March 27, 2020, to provide national emergency economic relief measures. The CARES Act amended the loan program of the Small Business Administration (the “SBA”), in which Civista participates, to create a guaranteed, unsecured loan program, the Paycheck Protection Program (the “PPP”), to fund operational costs of eligible businesses, organizations and self-employed persons during COVID-19. During 2020, Civista processed over 2,300 PPP loans totaling $268.3 million.

The Consolidated Appropriations Act 2021, was signed into law on December 27, 2020 to provide an additional funding of $284.5 billion under the PPP and the establishment of PPP Second Draw Loans under the Economic Aid to Hard-Hit Small Businesses, Nonprofit, and Venues Act (the “Relief Act”). This additional funding was made available from original PPP lenders on January 19, 2021. As required by the Relief Act, on January 7, 2021, the SBA issued additional guidance (the “SBA Guidance”) providing additional details on certain changes to the existing PPP structure and the new PPP Second Draw Loans, and the PPP Second Draw Loan applications were released on January 11, 2021. The deadline (as extended) for submitting applications for PPP Second Draw Loans was May 31, 2021.

Funds provided under the Relief Act were earmarked both for first time PPP borrowers (subject to original PPP eligibility and limits) as well as ‘Second Draw’ Loans for borrowers that already received an original PPP loan. Additional Second Draw

eligibility requirements were as follows: (1) entities must have no more than 300 employees, (2) entities must have suffered a 25% of more reduction in gross revenues between comparable quarters in 2019 and 2020, (3) some entities previously excluded are eligible for this round, such as local TV, newspaper, and radio, and (4) loan size limited to 2.5 times average monthly payroll with a maximum allowable amount of $2 million.

During the nine months ended September 30, 2021, Civista received SBA approval on, and funded, 1,340 PPP loans totaling $131,109 under the Relief Act.