XML 39 R29.htm IDEA: XBRL DOCUMENT
v3.23.1

Allowance for Credit Losses (Tables) | 3 Months Ended
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Mar. 31, 2023
Text Block [Abstract] |
Changes in the Allowance for Loan Losses | The following tables present, by portfolio segment, the changes in the ACL for the three months ended March 31, 2023. Allowance for credit losses:
For the three months ended March 31, 2023 |  | Beginning balance |  |  | CECL Adoption Day 1 Impact |  |  | Impact of Adopting ASC 326 - PCD Loans 1 |  |  | Charge-offs |  |  | Recoveries |  |  | Provision |  |  | Ending Balance |
Commercial & Agriculture |  | $ | 3,011 |  |  | $ | 429 |  |  | $ | — |  |  | $ | (140 | ) |  | $ | 6 |  |  | $ | 10 |  |  | $ | 3,316 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 4,565 |  |  |  | 1,075 |  |  |  | 19 |  |  |  | — |  |  |  | — |  |  |  | 74 |  |  |  | 5,733 |
Non-Owner Occupied |  |  | 14,138 |  |  |  | (2,847 | ) |  |  | — |  |  |  | — |  |  |  | 7 |  |  |  | 462 |  |  |  | 11,760 |
Residential Real Estate |  |  | 3,145 |  |  |  | 2,762 |  |  |  | 166 |  |  |  | (10 | ) |  |  | 22 |  |  |  | (151 | ) |  |  | 5,934 |
Real Estate Construction |  |  | 2,293 |  |  |  | 1,502 |  |  |  | — |  |  |  | — |  |  |  | 4 |  |  |  | 121 |  |  |  | 3,920 |
Farm Real Estate |  |  | 291 |  |  |  | (28 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 6 |  |  |  | 269 |
Lease Financing Receivables |  |  | 429 |  |  |  | 1,743 |  |  |  | 635 |  |  |  | — |  |  |  | — |  |  |  | 100 |  |  |  | 2,907 |
Consumer and Other |  |  | 98 |  |  |  | 201 |  |  |  | 77 |  |  |  | (25 | ) |  |  | 8 |  |  |  | (5 | ) |  |  | 354 |
Unallocated |  |  | 541 |  |  |  | (541 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 3 |  |  |  | 3 |
Total |  | $ | 28,511 |  |  | $ | 4,296 |  |  | $ | 897 |  |  | $ | (175 | ) |  | $ | 47 |  |  | $ | 620 |  |  | $ | 34,196 |
1 Day 1 impact of $1,668, of adopting ASC 326-PCD loans was netted by changes in estimates of $771. |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for credit losses:
For the three months ended March 31, 2022 |  | Beginning balance |  |  | Charge-offs |  |  | Recoveries |  |  | Provision |  |  | Ending Balance |
Commercial & Agriculture |  | $ | 2,600 |  |  | $ | — |  |  | $ | 1 |  |  | $ | (17 | ) |  | $ | 2,584 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 4,464 |  |  |  | — |  |  |  | — |  |  |  | 130 |  |  |  | 4,594 |
Non-Owner Occupied |  |  | 13,860 |  |  |  | — |  |  |  | 48 |  |  |  | 669 |  |  |  | 14,577 |
Residential Real Estate |  |  | 2,597 |  |  |  | (1 | ) |  |  | 61 |  |  |  | (45 | ) |  |  | 2,612 |
Real Estate Construction |  |  | 1,810 |  |  |  | — |  |  |  | — |  |  |  | 53 |  |  |  | 1,863 |
Farm Real Estate |  |  | 287 |  |  |  | — |  |  |  | 2 |  |  |  | (40 | ) |  |  | 249 |
Consumer and Other |  |  | 176 |  |  |  | (29 | ) |  |  | 10 |  |  |  | (21 | ) |  |  | 136 |
Unallocated |  |  | 847 |  |  |  | — |  |  |  | — |  |  |  | (429 | ) |  |  | 418 |
Total |  | $ | 26,641 |  |  | $ | (30 | ) |  | $ | 122 |  |  | $ | 300 |  |  | $ | 27,033 |
March 31, 2023 |  | Loans individually evaluated for impairment |  |  | Loans collectively evaluated for impairment |  |  | Total |
Allowance for credit losses: |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  | $ | 12 |  |  | $ | 3,304 |  |  | $ | 3,316 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 7 |  |  |  | 5,726 |  |  |  | 5,733 |
Non-Owner Occupied |  |  | — |  |  |  | 11,760 |  |  |  | 11,760 |
Residential Real Estate |  |  | 2 |  |  |  | 5,932 |  |  |  | 5,934 |
Real Estate Construction |  |  | — |  |  |  | 3,920 |  |  |  | 3,920 |
Farm Real Estate |  |  | — |  |  |  | 269 |  |  |  | 269 |
Lease Financing Receivables |  |  | 371 |  |  |  | 2,536 |  |  |  | 2,907 |
Consumer and Other |  |  | 77 |  |  |  | 277 |  |  |  | 354 |
Unallocated |  |  | — |  |  |  | 3 |  |  |  | 3 |
Total |  | $ | 469 |  |  | $ | 33,727 |  |  | $ | 34,196 |
Outstanding loan balances: |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  | $ | 165 |  |  | $ | 270,995 |  |  | $ | 271,160 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 1,514 |  |  |  | 374,311 |  |  |  | 375,825 |
Non-Owner Occupied |  |  | 119 |  |  |  | 1,043,516 |  |  |  | 1,043,635 |
Residential Real Estate |  |  | 1,838 |  |  |  | 559,140 |  |  |  | 560,978 |
Real Estate Construction |  |  | — |  |  |  | 247,253 |  |  |  | 247,253 |
Farm Real Estate |  |  | — |  |  |  | 24,040 |  |  |  | 24,040 |
Lease Financing Receivables |  |  | 328 |  |  |  | 37,242 |  |  |  | 37,570 |
Consumer and Other |  |  | 77 |  |  |  | 19,528 |  |  |  | 19,605 |
Total |  | $ | 4,041 |  |  | $ | 2,576,025 |  |  | $ | 2,580,066 |
December 31, 2022 |  | Loans acquired with credit deterioration |  |  | Loans individually evaluated for impairment |  |  | Loans collectively evaluated for impairment |  |  | Total |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  | $ | 6 |  |  | $ | — |  |  | $ | 3,005 |  |  | $ | 3,011 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 3 |  |  |  | 6 |  |  |  | 4,556 |  |  |  | 4,565 |
Non-Owner Occupied |  |  | — |  |  |  | — |  |  |  | 14,138 |  |  |  | 14,138 |
Residential Real Estate |  |  | — |  |  |  | 1 |  |  |  | 3,144 |  |  |  | 3,145 |
Real Estate Construction |  |  | — |  |  |  | — |  |  |  | 2,293 |  |  |  | 2,293 |
Farm Real Estate |  |  | — |  |  |  | — |  |  |  | 291 |  |  |  | 291 |
Consumer and Other |  |  | — |  |  |  | — |  |  |  | 98 |  |  |  | 98 |
Lease Financing Receivables |  |  | — |  |  |  | — |  |  |  | 429 |  |  |  | 429 |
Unallocated |  |  | — |  |  |  | — |  |  |  | 541 |  |  |  | 541 |
Total |  | $ | 9 |  |  | $ | 7 |  |  | $ | 28,495 |  |  | $ | 28,511 |
Outstanding loan balances: |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  | $ | 863.00 |  |  | $ | — |  |  | $ | 277,732 |  |  | $ | 278,595 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 1,988 |  |  |  | 232 |  |  |  | 368,927 |  |  |  | 371,147 |
Non-Owner Occupied |  |  | 119 |  |  |  | — |  |  |  | 1,018,617 |  |  |  | 1,018,736 |
Residential Real Estate |  |  | 1,414 |  |  |  | 392 |  |  |  | 550,975 |  |  |  | 552,781 |
Real Estate Construction |  |  | — |  |  |  | — |  |  |  | 243,127 |  |  |  | 243,127 |
Farm Real Estate |  |  | — |  |  |  | — |  |  |  | 24,708 |  |  |  | 24,708 |
Lease Financing Receivables |  |  | — |  |  |  | — |  |  |  | 36,797 |  |  |  | 36,797 |
Consumer and Other |  |  | 1 |  |  |  | — |  |  |  | 20,774 |  |  |  | 20,775 |
Total |  | $ | 4,385 |  |  | $ | 624 |  |  | $ | 2,541,657 |  |  | $ | 2,546,666 |
Credit Exposures by Internally Assigned Grades | Based on the most recent analysis performed, the risk category of loans, by type and year of originations, at March 31, 2023, is as follows:
|  | Term Loans Amortized Cost Basis by Origination Year |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Revolving |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Loans |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Revolving |  |  | Converted |  |  |  |
March 31, 2023 |  | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2019 |  |  | Prior |  |  | Loans |  |  | to Term |  |  | Total |
Commercial & Agriculture |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 29,720 |  |  | $ | 57,104 |  |  | $ | 40,428 |  |  | $ | 11,291 |  |  | $ | 10,846 |  |  | $ | 3,204 |  |  | $ | 115,283 |  |  | $ | — |  |  | $ | 267,876 |
Special Mention |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 135 |  |  |  | — |  |  |  | — |  |  |  | 1,409 |  |  |  | — |  |  |  | 1,544 |
Substandard |  |  | — |  |  |  | — |  |  |  | 542 |  |  |  | 466 |  |  |  | 93 |  |  |  | 93 |  |  |  | 276 |  |  |  | — |  |  |  | 1,470 |
Doubtful |  |  | — |  |  |  | 184 |  |  |  | 61 |  |  |  | 25 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 270 |
Total Commercial & Agriculture |  | $ | 29,720 |  |  | $ | 57,288 |  |  | $ | 41,031 |  |  | $ | 11,917 |  |  | $ | 10,939 |  |  | $ | 3,297 |  |  | $ | 116,968 |  |  | $ | — |  |  | $ | 271,160 |
Commercial & Agriculture: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current-period gross charge-offs |  | $ | — |  |  | $ | 59 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 81 |  |  | $ | — |  |  | $ | — |  |  | $ | 140 |
Commercial Real Estate - Owner Occupied |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 11,769 |  |  | $ | 92,658 |  |  | $ | 73,561 |  |  | $ | 62,938 |  |  | $ | 35,118 |  |  | $ | 92,494 |  |  | $ | 5,152 |  |  | $ | — |  |  | $ | 373,690 |
Special Mention |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 400 |  |  |  | 320 |  |  |  | — |  |  |  | — |  |  |  | 720 |
Substandard |  |  | — |  |  |  | — |  |  |  | 3 |  |  |  | — |  |  |  | — |  |  |  | 1,408 |  |  |  | 4 |  |  |  | — |  |  |  | 1,415 |
Doubtful |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total Commercial Real Estate - Owner Occupied |  | $ | 11,769 |  |  | $ | 92,658 |  |  | $ | 73,564 |  |  | $ | 62,938 |  |  | $ | 35,518 |  |  | $ | 94,222 |  |  | $ | 5,156 |  |  | $ | — |  |  | $ | 375,825 |
Commercial Real Estate - Owner Occupied: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current-period gross charge-offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Commercial Real Estate - Non-Owner Occupied |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 43,761 |  |  | $ | 288,143 |  |  | $ | 216,483 |  |  | $ | 150,088 |  |  | $ | 115,865 |  |  | $ | 192,348 |  |  | $ | 19,286 |  |  | $ | — |  |  | $ | 1,025,974 |
Special Mention |  |  | — |  |  |  | 5,207 |  |  |  | — |  |  |  | — |  |  |  | 277 |  |  |  | 8,235 |  |  |  | 277 |  |  |  | — |  |  |  | 13,996 |
Substandard |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 146 |  |  |  | 3,519 |  |  |  | — |  |  |  | — |  |  |  | 3,665 |
Doubtful |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total Commercial Real Estate - Non-Owner Occupied |  | $ | 43,761 |  |  | $ | 293,350 |  |  | $ | 216,483 |  |  | $ | 150,088 |  |  | $ | 116,288 |  |  | $ | 204,102 |  |  | $ | 19,563 |  |  | $ | — |  |  | $ | 1,043,635 |
Commercial Real Estate - Non-Owner Occupied: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current-period gross charge-offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Residential Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 19,267 |  |  | $ | 103,972 |  |  | $ | 92,892 |  |  | $ | 78,060 |  |  | $ | 39,193 |  |  | $ | 91,023 |  |  | $ | 130,964 |  |  | $ | — |  |  | $ | 555,371 |
Special Mention |  |  | — |  |  |  | 54 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 46 |  |  |  | 55 |  |  |  | — |  |  |  | 155 |
Substandard |  |  | — |  |  |  | 29 |  |  |  | 271 |  |  |  | 155 |  |  |  | 768 |  |  |  | 3,574 |  |  |  | 655 |  |  |  | — |  |  |  | 5,452 |
Doubtful |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total Residential Real Estate |  | $ | 19,267 |  |  | $ | 104,055 |  |  | $ | 93,163 |  |  | $ | 78,215 |  |  | $ | 39,961 |  |  | $ | 94,643 |  |  | $ | 131,674 |  |  | $ | — |  |  | $ | 560,978 |
Residential Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current-period gross charge-offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 10 |  |  | $ | — |  |  | $ | — |  |  | $ | 10 |
Real Estate Construction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 10,367 |  |  | $ | 124,262 |  |  | $ | 73,422 |  |  | $ | 28,258 |  |  | $ | — |  |  | $ | — |  |  | $ | 10,727 |  |  | $ | — |  |  | $ | 247,036 |
Special Mention |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Substandard |  |  | — |  |  |  | — |  |  |  | 44 |  |  |  | — |  |  |  | 173 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 217 |
Doubtful |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total Real Estate Construction |  | $ | 10,367 |  |  | $ | 124,262 |  |  | $ | 73,466 |  |  | $ | 28,258 |  |  | $ | 173 |  |  | $ | — |  |  | $ | 10,727 |  |  | $ | — |  |  | $ | 247,253 |
Real Estate Construction: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current-period gross charge-offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Farm Real Estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 572 |  |  | $ | 1,368 |  |  | $ | 2,284 |  |  | $ | 5,418 |  |  | $ | 840 |  |  | $ | 12,723 |  |  | $ | 602 |  |  | $ | — |  |  | $ | 23,807 |
Special Mention |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 189 |  |  |  | — |  |  |  | — |  |  |  | 189 |
Substandard |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 44 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 44 |
Doubtful |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total Farm Real Estate |  | $ | 572 |  |  | $ | 1,368 |  |  | $ | 2,284 |  |  | $ | 5,462 |  |  | $ | 840 |  |  | $ | 12,912 |  |  | $ | 602 |  |  | $ | — |  |  | $ | 24,040 |
Farm Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current-period charge-offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Lease Financing Receivables |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 11,925 |  |  | $ | 16,335 |  |  | $ | 5,210 |  |  | $ | 2,252 |  |  | $ | 1,492 |  |  | $ | 248 |  |  | $ | — |  |  | $ | — |  |  | $ | 37,462 |
Special Mention |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Substandard |  |  | — |  |  |  | — |  |  |  | 47 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 47 |
Doubtful |  |  | — |  |  |  | — |  |  |  | 26 |  |  |  | — |  |  |  | 35 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 61 |
Total Lease Financing Receivables |  | $ | 11,925 |  |  | $ | 16,335 |  |  | $ | 5,283 |  |  | $ | 2,252 |  |  | $ | 1,527 |  |  | $ | 248 |  |  | $ | — |  |  | $ | — |  |  | $ | 37,570 |
Lease Financing Receivables: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current-period charge-offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Consumer and Other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 1,693 |  |  | $ | 6,214 |  |  | $ | 5,736 |  |  | $ | 2,451 |  |  | $ | 984 |  |  | $ | 618 |  |  | $ | 1,715 |  |  | $ | — |  |  | $ | 19,411 |
Special Mention |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Substandard |  |  | — |  |  |  | 141 |  |  |  | 33 |  |  |  | 12 |  |  |  | — |  |  |  | 8 |  |  |  | — |  |  |  | — |  |  |  | 194 |
Doubtful |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total Consumer and Other |  | $ | 1,693 |  |  | $ | 6,355 |  |  | $ | 5,769 |  |  | $ | 2,463 |  |  | $ | 984 |  |  | $ | 626 |  |  | $ | 1,715 |  |  | $ | — |  |  | $ | 19,605 |
Consumer and Other: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current-period charge-offs |  | $ | — |  |  | $ | 1 |  |  | $ | 10 |  |  | $ | 2 |  |  | $ | 10 |  |  | $ | — |  |  | $ | 2 |  |  | $ | — |  |  | $ | 25 |
Total Loans |  | $ | 129,074 |  |  | $ | 695,671 |  |  | $ | 511,043 |  |  | $ | 341,593 |  |  | $ | 206,230 |  |  | $ | 410,050 |  |  | $ | 286,405 |  |  | $ | — |  |  | $ | 2,580,066 |
Total Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current-period charge-offs |  | $ | — |  |  | $ | 60 |  |  | $ | 10 |  |  | $ | 2 |  |  | $ | 10 |  |  | $ | 91 |  |  | $ | 2 |  |  | $ | — |  |  | $ | 175 |
Generally, Residential Real Estate, Real Estate Construction and Consumer and Other loans are not risk-graded, except when collateral is used for a business purpose. Only those loans that have been risk rated as of December 31, 2022 are included below.
December 31, 2022 |  | Pass |  |  | Special Mention |  |  | Substandard |  |  | Doubtful |  |  | Ending Balance |
Commercial & Agriculture |  | $ | 273,291 |  |  | $ | 2,558 |  |  | $ | 2,746 |  |  | $ | — |  |  | $ | 278,595 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 367,652 |  |  |  | 734 |  |  |  | 2,761 |  |  |  | — |  |  |  | 371,147 |
Non-Owner Occupied |  |  | 1,003,942 |  |  |  | 10,947 |  |  |  | 3,847 |  |  |  | — |  |  |  | 1,018,736 |
Residential Real Estate |  |  | 114,021 |  |  |  | 183 |  |  |  | 5,787 |  |  |  | — |  |  |  | 119,991 |
Real Estate Construction |  |  | 198,734 |  |  |  | — |  |  |  | 221 |  |  |  | — |  |  |  | 198,955 |
Farm Real Estate |  |  | 24,283 |  |  |  | 379 |  |  |  | 46 |  |  |  | — |  |  |  | 24,708 |
Lease Financing Receivables |  |  | 36,223 |  |  |  | — |  |  |  | 401 |  |  |  | 173 |  |  |  | 36,797 |
Consumer and Other |  |  | 839 |  |  |  | — |  |  |  | 163 |  |  |  | — |  |  |  | 1,002 |
Total |  | $ | 2,018,985 |  |  | $ | 14,801 |  |  | $ | 15,972 |  |  | $ | 173 |  |  | $ | 2,049,931 |
Performing and Nonperforming Loans |
December 31, 2022 |  | Residential Real Estate |  |  | Real Estate Construction |  |  | Consumer and Other |  |  | Total |
Performing |  | $ | 432,790 |  |  | $ | 44,172 |  |  | $ | 19,773 |  |  | $ | 496,735 |
Nonperforming |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 432,790 |  |  | $ | 44,172 |  |  | $ | 19,773 |  |  | $ | 496,735 |
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, 2023 and December 31, 2022.
March 31, 2023 |  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | 90 Days or Greater Past Due |  |  | Total Past Due |  |  | Current |  |  | Total Loans |  |  | Past Due 90 Days and Accruing |
Commercial & Agriculture |  | $ | 834 |  |  | $ | 201 |  |  | $ | 684 |  |  | $ | 1,719 |  |  | $ | 269,441 |  |  | $ | 271,160 |  |  | $ | — |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 44 |  |  |  | — |  |  |  | 39 |  |  |  | 83 |  |  |  | 375,742 |  |  |  | 375,825 |  |  |  | — |
Non-Owner Occupied |  |  | 347 |  |  |  | 6,500 |  |  |  | 1,294 |  |  |  | 8,141 |  |  |  | 1,035,494 |  |  |  | 1,043,635 |  |  |  | — |
Residential Real Estate |  |  | 2,751 |  |  |  | 355 |  |  |  | 978 |  |  |  | 4,084 |  |  |  | 556,894 |  |  |  | 560,978 |  |  |  | — |
Real Estate Construction |  |  | 506 |  |  |  | — |  |  |  | — |  |  |  | 506 |  |  |  | 246,747 |  |  |  | 247,253 |  |  |  | — |
Farm Real Estate |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 24,040 |  |  |  | 24,040 |  |  |  | — |
Lease Financing Receivables |  |  | 1,032 |  |  |  | 87 |  |  |  | 110 |  |  |  | 1,229 |  |  |  | 36,341 |  |  |  | 37,570 |  |  |  | 47 |
Consumer and Other |  |  | 101 |  |  |  | 27 |  |  |  | 78 |  |  |  | 206 |  |  |  | 19,399 |  |  |  | 19,605 |  |  |  | — |
Total |  | $ | 5,615 |  |  | $ | 7,170 |  |  | $ | 3,183 |  |  | $ | 15,968 |  |  | $ | 2,564,098 |  |  | $ | 2,580,066 |  |  | $ | 47 |
December 31, 2022 |  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | 90 Days or Greater Past Due |  |  | Total Past Due |  |  | Current |  |  | Purchased Credit- Impaired Loans |  |  | Total Loans |  |  | Past Due 90 Days and Accruing |
Commercial & Agriculture |  | $ | 247 |  |  | $ | 78 |  |  | $ | 534 |  |  | $ | 859 |  |  | $ | 276,873 |  |  | $ | 863 |  |  | $ | 278,595 |  |  | $ | — |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 21 |  |  |  | 13 |  |  |  | 76 |  |  |  | 110 |  |  |  | 369,049 |  |  |  | 1,988 |  |  |  | 371,147 |  |  |  | — |
Non-Owner Occupied |  |  | — |  |  |  | — |  |  |  | 1,164 |  |  |  | 1,164 |  |  |  | 1,017,453 |  |  |  | 119 |  |  |  | 1,018,736 |  |  |  | — |
Residential Real Estate |  |  | 3,133 |  |  |  | 857 |  |  |  | 1,107 |  |  |  | 5,097 |  |  |  | 546,270 |  |  |  | 1,414 |  |  |  | 552,781 |  |  |  | — |
Real Estate Construction |  |  | — |  |  |  | — |  |  |  | 219 |  |  |  | 219 |  |  |  | 242,908 |  |  |  | — |  |  |  | 243,127 |  |  |  | — |
Farm Real Estate |  |  | 7 |  |  |  | — |  |  |  | — |  |  |  | 7 |  |  |  | 24,701 |  |  |  | — |  |  |  | 24,708 |  |  |  | — |
Lease Financing Receivables |  |  | 1,040 |  |  |  | — |  |  |  | 341 |  |  |  | 1,381 |  |  |  | 35,416 |  |  |  | — |  |  |  | 36,797 |  |  |  | — |
Consumer and Other |  |  | 293 |  |  |  | 49 |  |  |  | 74 |  |  |  | 416 |  |  |  | 20,358 |  |  |  | 1 |  |  |  | 20,775 |  |  |  | — |
Total |  | $ | 4,741 |  |  | $ | 997 |  |  | $ | 3,515 |  |  | $ | 9,253 |  |  | $ | 2,533,028 |  |  | $ | 4,385 |  |  | $ | 2,546,666 |  |  | $ | — |
Summary of Nonaccrual Loans Excluding PCI Loans | The following table presents loans on nonaccrual status as of March 31, 2023.
March 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |
|  | Nonaccrual loans with a related ACL |  |  | Nonaccrual loans without a related ACL |  |  | Total Nonaccrual loans |  |  | Interest Income Recognized |
Commercial & Agriculture |  | $ | 12 |  |  | $ | 945 |  |  | $ | 957 |  |  | $ | — |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | — |  |  |  | 358 |  |  |  | 358 |  |  |  | 3 |
Non-Owner Occupied |  |  | — |  |  |  | 1,294 |  |  |  | 1,294 |  |  |  | — |
Residential Real Estate |  |  | — |  |  |  | 3,892 |  |  |  | 3,892 |  |  |  | 29 |
Real Estate Construction |  |  | — |  |  |  | 217 |  |  |  | 217 |  |  |  | — |
Farm Real Estate |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Lease Financing Receivables |  |  | — |  |  |  | 61 |  |  |  | 61 |  |  |  | — |
Consumer and Other |  |  | 77 |  |  |  | 124 |  |  |  | 201 |  |  |  | — |
Total |  | $ | 89 |  |  | $ | 6,891 |  |  | $ | 6,980 |  |  | $ | 32 |
The following table presents loans on nonaccrual status as of December 31, 2022, excluding PCI loans.
|  | December 31, 2022 |
Commercial & Agriculture |  | $ | 774 |
Commercial Real Estate: |  |  |
Owner Occupied |  |  | 386 |
Non-Owner Occupied |  |  | 1,109 |
Residential Real Estate |  |  | 3,926 |
Real Estate Construction |  |  | 221 |
Farm Real Estate |  |  | — |
Lease Financing Receivables |  |  | — |
Consumer and Other |  |  | 91 |
Total |  | $ | 6,507 |
Schedule of Amortized Cost Basis of Collateral Dependent Loans Individually Evaluated Expected Credit Losses and Related Allowance for Credit Losses | The following table presents the amortized cost basis of collateral dependent loans, which are individually evaluated to determine expected credit losses, and the related allowance for credit losses allocated to these loans.
March 31, 2023 |  | Real Estate |  |  | Other |  |  | Allowance for Credit Losses |
Commercial & Agriculture |  | $ | 49 |  |  | $ | 116 |  |  | $ | 12 |
Commercial Real Estate: |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | — |  |  |  | — |  |  |  | — |
Non-Owner Occupied |  |  | — |  |  |  | — |  |  |  | — |
Residential Real Estate |  |  | 689 |  |  |  | — |  |  |  | — |
Real Estate Construction |  |  | — |  |  |  | — |  |  |  | — |
Farm Real Estate |  |  | — |  |  |  | — |  |  |  | — |
Lease Financing Receivables |  |  | — |  |  |  | — |  |  |  | — |
Consumer and Other |  |  | — |  |  |  | 77 |  |  |  | 77 |
Total |  | $ | 738 |  |  | $ | 193 |  |  | $ | 89 |
Impaired Loans Excluding PCI Loans | The following table includes the recorded investment and unpaid principal balances for impaired loans with the associated allowance amount, if applicable, as of December 31, 2022, excluding PCI loans.
|  | December 31, 2022 |
|  | Recorded Investment |  |  | Unpaid Principal Balance |  |  | Related Allowance |  |  | Average Recorded Investment |  |  | Interest Income Recognized |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  | $ | — |  |  | $ | — |  |  |  |  |  | $ | 86 |  |  | $ | — |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 82 |  |  |  | 82 |  |  |  |  |  |  | 192 |  |  |  | 6 |
Non-Owner Occupied |  |  | — |  |  |  | — |  |  |  |  |  |  | 35 |  |  |  | — |
Residential Real Estate |  |  | 385 |  |  |  | 410 |  |  |  |  |  |  | 595 |  |  |  | 40 |
Farm Real Estate |  |  | — |  |  |  | — |  |  |  |  |  |  | 381 |  |  |  | 14 |
Total |  |  | 467 |  |  |  | 492 |  |  |  |  |  |  | 1,289 |  |  |  | 60 |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  |  | — |  |  |  | — |  |  | $ | — |  |  |  | — |  |  |  | — |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 150 |  |  |  | 150 |  |  |  | 6 |  |  |  | 214 |  |  |  | — |
Residential Real Estate |  |  | 7 |  |  |  | 11 |  |  |  | 1 |  |  |  | 19 |  |  |  | — |
Lease Financing Receivables |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Consumer and Other |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  |  | 157 |  |  |  | 161 |  |  |  | 7 |  |  |  | 233 |  |  |  | — |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & Agriculture |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 86 |  |  |  | — |
Commercial Real Estate: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner Occupied |  |  | 232 |  |  |  | 232 |  |  |  | 6 |  |  |  | 406 |  |  |  | 6 |
Non-Owner Occupied |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 35 |  |  |  | — |
Residential Real Estate |  |  | 392 |  |  |  | 421 |  |  |  | 1 |  |  |  | 614 |  |  |  | 40 |
Lease Financing Receivables |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 381 |  |  |  | 14 |
Consumer and Other |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 624 |  |  | $ | 653 |  |  | $ | 7 |  |  | $ | 1,522 |  |  | $ | 60 |
The following table includes the average recorded investment and interest income recognized for impaired financing receivables for the three-month periods ended March 31, 2022.
|  | March 31, 2022 |
For the three months ended |  | Average Recorded Investment |  |  | Interest Income Recognized |
Commercial & Agriculture |  | $ | — |  |  | $ | — |
Commercial Real Estate—Owner Occupied |  |  | 193 |  |  |  | 3 |
Commercial Real Estate—Non-Owner Occupied |  |  | — |  |  |  | — |
Residential Real Estate |  |  | 530 |  |  |  | 7 |
Farm Real Estate |  |  | 514 |  |  |  | 6 |
Lease Financing Receivables |  |  | — |  |  |  | — |
Consumer and Other |  |  | — |  |  |  | — |
Total |  | $ | 1,237 |  |  | $ | 16 |
Certain Loans Acquired In Transfer Not Accounted For As Debt Securities Accretable Yield Accretion Table Text Block | Changes in the accretable yield for PCI loans as of March 31, 2022 were as follows, since acquisition:
|  | For the Three-Month Period Ended March 31, 2022 |
|  | (In Thousands) |
Balance at beginning of period |  | $ | 217 |
Acquisition of PCI loans |  |  | — |
Accretion |  |  | (16 | )
Transfer from non-accretable to accretable |  |  | 15 |
Balance at end of period |  | $ | 216 |
The Company has acquired loans, for which there was, at acquisition, evidence of deterioration of credit quality since origination and it was probable, at acquisition, that all contractually required payments would not be collected. Upon the Company's adoption of ASU 2016-13, remaining credit-related discount on these assets were re-classified to the allowance for credit losses. The Company elected the prospective transition approach and all loans previously considered purchased credit impaired are now classified as purchased with credit deterioration. The remaining non-credit discount will continue to be accreted into income over the remining lives of the assets.
Schedule of Loans Acquired and Accounted | The following table presents additional information regarding loans acquired and accounted for in accordance with ASC 310-30 as of December 31, 2022:
|  | At December 31, 2022 |
|  | Acquired Loans with Specific Evidence of Deterioration of Credit Quality (ASC 310-30) |
|  | (In Thousands) |
Outstanding balance |  | $ | 5,220 |
Carrying amount |  |  | 4,386 |
Schedule Of Allowance For Credit Losses On Off-balance Sheet Credit Exposures | The following table lists the allowance for credit losses on off-balance sheet credit exposures as of March 31, 2023:
|  | Allowance for |
March 31, 2023 |  | Credit Losses |
Commercial & Agriculture |  | $ | 648 |
Commercial Real Estate: |  |  |
Owner Occupied |  |  | 91 |
Non-Owner Occupied |  |  | 159 |
Residential Real Estate |  |  | 486 |
Real Estate Construction |  |  | 2,143 |
Farm Real Estate |  |  | 26 |
Lease Financing Receivables |  |  | — |
Consumer and Other |  |  | 34 |
Total allowance for credit losses |  | $ | 3,587 |

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