Loan balances were as follows:


	September 30, 2024			December 31, 2023
Commercial & Agriculture	$	304,639		$	304,793
Commercial Real Estate- Owner Occupied		375,751			377,321
Commercial Real Estate- Non-Owner Occupied		1,205,453			1,161,894
Residential Real Estate		751,825			659,841
Real Estate Construction		318,063			260,409
Farm Real Estate		24,122			24,771
Lease Financing Receivables		49,453			54,642
Consumer and Other		14,640			18,057
Total loans		3,043,946			2,861,728
Allowance for credit losses		(41,268	)		(37,160	)
Net loans	$	3,002,678		$	2,824,568

Included in Commercial & Agriculture loans above are $214 and $326 of Paycheck Protection Program (“PPP”) loans as of September 30, 2024 and December 31, 2023, respectively.

Included in total loans above are net deferred loan fees of $2,704 and $2,743 at September 30, 2024 and December 31, 2023, respectively.

The Company elected to exclude accrued interest receivable from the amortized cost basis of loans disclosed in this Note 4 and Note 5 (Allowance for Credit Losses). As of September 30, 2024 and December 31, 2023, accrued interest loan receivable totaled $9,688 and $8,414, respectively, and is included in the Accrued interest receivable line item on the Company's Consolidated Balance Sheet.