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Loans and Allowance for Credit Losses (Tables) | 12 Months Ended
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Dec. 31, 2021
Receivables [Abstract] |
Schedule of Loans by Class | The following table presents the amortized cost of loans by class as of December 31, 2021 and 2020.
| December 31,
(in thousands) | 2021 | 2020
Commercial and industrial | $ | 301,602 |  | $ | 498,408 |
Real estate: |  |
Commercial owner-occupied | 392,345 |  | 304,963 |
Commercial investor-owned | 1,189,021 |  | 961,208 |
Construction | 119,840 |  | 73,046 |
Home equity | 88,746 |  | 104,813 |
Other residential | 114,558 |  | 123,395 |
Installment and other consumer loans | 49,533 |  | 22,723 |
Total loans, at amortized cost 1 | 2,255,645 |  | 2,088,556 |
Allowance for credit losses on loans | (23,023) |  | (22,874) |
Total loans, net of allowance for credit losses on loans | $ | 2,232,622 |  | $ | 2,065,682 |
1 Amortized cost includes net deferred loan origination (fees) costs of $(901) thousand and $(4.1) million at December 31, 2021 and 2020, respectively. Amounts are also net of unrecognized purchase discounts of $2.5 million and $815 thousand at December 31, 2021 and 2020, respectively. Amortized cost excludes accrued interest, which totaled $7.1 million and $8.8 million at December 31, 2021 and 2020, respectively, and is included in interest receivable and other assets in the consolidated statements of condition.
Schedule of Financing Receivable Credit Quality Indicators | The following tables present the loan portfolio by loan class, origination year and internal risk rating as of December 31, 2021 and 2020. Generally, existing term loans that were re-underwritten are reflected in the table in the year of renewal. Lines of credit that have a conversion feature at the time of origination, such as construction to perm loans, are presented by year of origination.
December 31, 2021 | Term Loans - Amortized Cost by Origination Year | Revolving Loans Amortized Cost |
(in thousands) | 2021 | 2020 | 2019 | 2018 | 2017 | Prior | Total
Commercial and industrial: |  |  |  |  |  |  |  |
Pass and Watch | $ | 96,643 |  | $ | 35,967 |  | $ | 25,754 |  | $ | 12,763 |  | $ | 2,729 |  | $ | 31,280 |  | $ | 90,744 |  | $ | 295,880 |
Special Mention | — |  | 1,700 |  | 584 |  | 273 |  | — |  | — |  | 2,088 |  | 4,645 |
Substandard | — |  | — |  | — |  | — |  | — |  | — |  | 1,077 |  | 1,077 |
Total commercial and industrial | $ | 96,643 |  | $ | 37,667 |  | $ | 26,338 |  | $ | 13,036 |  | $ | 2,729 |  | $ | 31,280 |  | $ | 93,909 |  | $ | 301,602 |
Commercial real estate, owner-occupied: |  |  |  |  |  |  |  |
Pass and Watch | $ | 58,395 |  | $ | 43,216 |  | $ | 49,485 |  | $ | 36,174 |  | $ | 42,430 |  | $ | 104,898 |  | $ | — |  | $ | 334,598 |
Special Mention | 16,748 |  | — |  | — |  | 7,846 |  | — |  | 16,996 |  | — |  | 41,590 |
Substandard | — |  | 7,155 |  | 285 |  | — |  | — |  | 8,603 |  | — |  | 16,043 |
Doubtful | — |  | 114 |  | — |  | — |  | — |  | — |  | — |  | 114 |
Total commercial real estate, owner-occupied | $ | 75,143 |  | $ | 50,485 |  | $ | 49,770 |  | $ | 44,020 |  | $ | 42,430 |  | $ | 130,497 |  | $ | — |  | $ | 392,345 |
Commercial real estate, investor-owned: |  |  |  |  |  |  |  |
Pass and Watch | $ | 225,722 |  | $ | 186,214 |  | $ | 187,418 |  | $ | 143,028 |  | $ | 75,419 |  | $ | 325,882 |  | $ | 84 |  | $ | 1,143,767 |
Special Mention | — |  | 1,214 |  | 2,714 |  | 11,773 |  | 1,787 |  | 9,540 |  | — |  | 27,028 |
Substandard | — |  | — |  | — |  | 695 |  | — |  | 17,531 |  | — |  | 18,226 |
Total commercial real estate, investor-owned | $ | 225,722 |  | $ | 187,428 |  | $ | 190,132 |  | $ | 155,496 |  | $ | 77,206 |  | $ | 352,953 |  | $ | 84 |  | $ | 1,189,021 |
December 31, 2021 | Term Loans - Amortized Cost by Origination Year | Revolving Loans Amortized Cost |
(in thousands) | 2021 | 2020 | 2019 | 2018 | 2017 | Prior | Total
Construction: |  |  |  |  |  |  |  |
Pass and Watch | $ | 31,269 |  | $ | 70,528 |  | $ | 8,935 |  | $ | 9,108 |  | $ | — |  | $ | — |  | $ | — |  | $ | 119,840 |
Total construction | $ | 31,269 |  | $ | 70,528 |  | $ | 8,935 |  | $ | 9,108 |  | $ | — |  | $ | — |  | $ | — |  | $ | 119,840 |
Home equity: |  |  |  |  |  |  |  |
Pass and Watch | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 10 |  | $ | 268 |  | $ | 87,693 |  | $ | 87,971 |
Substandard | — |  | — |  | — |  | — |  | — |  | 377 |  | 398 |  | 775 |
Total home equity | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 10 |  | $ | 645 |  | $ | 88,091 |  | $ | 88,746 |
Other residential: |  |  |  |  |  |  |  |
Pass and Watch | $ | 15,800 |  | $ | 31,981 |  | $ | 25,529 |  | $ | 15,411 |  | $ | 7,964 |  | $ | 17,873 |  | $ | — |  | $ | 114,558 |
Total other residential | $ | 15,800 |  | $ | 31,981 |  | $ | 25,529 |  | $ | 15,411 |  | $ | 7,964 |  | $ | 17,873 |  | $ | — |  | $ | 114,558 |
Installment and other consumer: |  |  |  |  |  |  |  |
Pass and Watch | $ | 17,207 |  | $ | 7,748 |  | $ | 9,436 |  | $ | 5,633 |  | $ | 1,123 |  | $ | 6,620 |  | $ | 1,766 |  | $ | 49,533 |
Total installment and other consumer | $ | 17,207 |  | $ | 7,748 |  | $ | 9,436 |  | $ | 5,633 |  | $ | 1,123 |  | $ | 6,620 |  | $ | 1,766 |  | $ | 49,533 |
Total loans: |  |  |  |  |  |  |  |
Pass and Watch | $ | 445,036 |  | $ | 375,654 |  | $ | 306,557 |  | $ | 222,117 |  | $ | 129,675 |  | $ | 486,821 |  | $ | 180,287 |  | $ | 2,146,147 |
Total Special Mention | $ | 16,748 |  | $ | 2,914 |  | $ | 3,298 |  | $ | 19,892 |  | $ | 1,787 |  | $ | 26,536 |  | $ | 2,088 |  | $ | 73,263 |
Total Substandard | $ | — |  | $ | 7,155 |  | $ | 285 |  | $ | 695 |  | $ | — |  | $ | 26,511 |  | $ | 1,475 |  | $ | 36,121 |
Total Doubtful | $ | — |  | $ | 114 |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 114 |
Totals | $ | 461,784 |  | $ | 385,837 |  | $ | 310,140 |  | $ | 242,704 |  | $ | 131,462 |  | $ | 539,868 |  | $ | 183,850 |  | $ | 2,255,645 |
December 31, 2020 | Term Loans - Amortized Cost by Origination Year | Revolving Loans Amortized Cost |
(in thousands) | 2020 | 2019 | 2018 | 2017 | 2016 | Prior | Total
Commercial and industrial: |  |  |  |  |  |  |  |
Pass and Watch | $ | 308,237 |  | $ | 22,589 |  | $ | 12,596 |  | $ | 4,508 |  | $ | 5,915 |  | $ | 34,282 |  | $ | 85,889 |  | $ | 474,016 |
Special Mention | — |  | 2,034 |  | 1,318 |  | 141 |  | 11 |  | 49 |  | 19,092 |  | 22,645 |
Substandard | 1,747 |  | — |  | — |  | — |  | — |  | — |  | — |  | 1,747 |
Total commercial and industrial | $ | 309,984 |  | $ | 24,623 |  | $ | 13,914 |  | $ | 4,649 |  | $ | 5,926 |  | $ | 34,331 |  | $ | 104,981 |  | $ | 498,408 |
Commercial real estate, owner-occupied: |  |  |  |  |  |  |  |
Pass and Watch | $ | 31,029 |  | $ | 27,581 |  | $ | 32,603 |  | $ | 43,843 |  | $ | 12,768 |  | $ | 101,014 |  | $ | — |  | $ | 248,838 |
Special Mention | — |  | — |  | 11,764 |  | 17,062 |  | 7,343 |  | 6,601 |  | — |  | 42,770 |
Substandard | 7,147 |  | — |  | — |  | — |  | 6,208 |  | — |  | — |  | 13,355 |
Total commercial real estate, owner-occupied | $ | 38,176 |  | $ | 27,581 |  | $ | 44,367 |  | $ | 60,905 |  | $ | 26,319 |  | $ | 107,615 |  | $ | — |  | $ | 304,963 |
Commercial real estate, investor-owned: |  |  |  |  |  |  |  |
Pass and Watch | $ | 162,300 |  | $ | 144,751 |  | $ | 173,955 |  | $ | 100,842 |  | $ | 94,862 |  | $ | 253,611 |  | $ | 117 |  | $ | 930,438 |
Special Mention | — |  | 10,695 |  | — |  | 1,819 |  | — |  | 8,124 |  | — |  | 20,638 |
Substandard | — |  | 2,716 |  | 4,435 |  | — |  | 1,553 |  | 1,428 |  | — |  | 10,132 |
Total commercial real estate, investor-owned | $ | 162,300 |  | $ | 158,162 |  | $ | 178,390 |  | $ | 102,661 |  | $ | 96,415 |  | $ | 263,163 |  | $ | 117 |  | $ | 961,208 |
Construction: |  |  |  |  |  |  |  |
Pass and Watch | $ | 31,654 |  | $ | 30,150 |  | $ | 11,242 |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 73,046 |
Total construction | $ | 31,654 |  | $ | 30,150 |  | $ | 11,242 |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 73,046 |
Home equity: |  |  |  |  |  |  |  |
Pass and Watch | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 128 |  | $ | 694 |  | $ | 102,614 |  | $ | 103,436 |
Special Mention | — |  | — |  | — |  | — |  | — |  | — |  | 799 |  | 799 |
Substandard | — |  | — |  | — |  | — |  | — |  | 391 |  | 187 |  | 578 |
Total home equity | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 128 |  | $ | 1,085 |  | $ | 103,600 |  | $ | 104,813 |
Other residential: |  |  |  |  |  |  |  |
Pass and Watch | $ | 34,447 |  | $ | 31,079 |  | $ | 23,673 |  | $ | 10,574 |  | $ | 6,035 |  | $ | 17,587 |  | $ | — |  | $ | 123,395 |
Total other residential | $ | 34,447 |  | $ | 31,079 |  | $ | 23,673 |  | $ | 10,574 |  | $ | 6,035 |  | $ | 17,587 |  | $ | — |  | $ | 123,395 |
Installment and other consumer: |  |  |  |  |  |  |  |
Pass and Watch | $ | 2,361 |  | $ | 4,382 |  | $ | 3,483 |  | $ | 1,543 |  | $ | 3,423 |  | $ | 4,921 |  | $ | 2,593 |  | $ | 22,706 |
Substandard | — |  | — |  | — |  | 17 |  | — |  | — |  | — |  | 17 |
Total installment and other consumer | $ | 2,361 |  | $ | 4,382 |  | $ | 3,483 |  | $ | 1,560 |  | $ | 3,423 |  | $ | 4,921 |  | $ | 2,593 |  | $ | 22,723 |
Total loans: |  |  |  |  |  |  |  |
Pass and Watch | $ | 570,028 |  | $ | 260,532 |  | $ | 257,552 |  | $ | 161,310 |  | $ | 123,131 |  | $ | 412,109 |  | $ | 191,213 |  | $ | 1,975,875 |
Total Special Mention | $ | — |  | $ | 12,729 |  | $ | 13,082 |  | $ | 19,022 |  | $ | 7,354 |  | $ | 14,774 |  | $ | 19,891 |  | $ | 86,852 |
Total Substandard | $ | 8,894 |  | $ | 2,716 |  | $ | 4,435 |  | $ | 17 |  | $ | 7,761 |  | $ | 1,819 |  | $ | 187 |  | $ | 25,829 |
Totals | $ | 578,922 |  | $ | 275,977 |  | $ | 275,069 |  | $ | 180,349 |  | $ | 138,246 |  | $ | 428,702 |  | $ | 211,291 |  | $ | 2,088,556 |
Schedule of Past Due Financing Receivables | The following table shows the amortized cost of loans by class, payment aging and non-accrual status as of December 31, 2021 and 2020.
Loan Aging Analysis by Class
(in thousands) | Commercial and industrial | Commercial real estate, owner-occupied | Commercial real estate, investor-owned | Construction | Home equity | Other residential | Installment and other consumer | Total
December 31, 2021 |  |  |  |  |  |  |  |
30-59 days past due | $ | 2 |  | $ | — |  | $ | — |  | $ | — |  | $ | 498 |  | $ | — |  | $ | 1,036 |  | $ | 1,536 |
60-89 days past due | 394 |  | — |  | — |  | — |  | 67 |  | — |  | — |  | 461 |
90 days or more past due | 229 |  | — |  | — |  | — |  | 88 |  | — |  | — |  | 317 |
Total past due | 625 |  | — |  | — |  | — |  | 653 |  | — |  | 1,036 |  | 2,314 |
Current | 300,977 |  | 392,345 |  | 1,189,021 |  | 119,840 |  | 88,093 |  | 114,558 |  | 48,497 |  | 2,253,331 |
Total loans 1 | $ | 301,602 |  | $ | 392,345 |  | $ | 1,189,021 |  | $ | 119,840 |  | $ | 88,746 |  | $ | 114,558 |  | $ | 49,533 |  | $ | 2,255,645 |
Non-accrual loans 2 | $ | — |  | $ | 7,269 |  | $ | 694 |  | $ | — |  | $ | 413 |  | $ | — |  | $ | — |  | $ | 8,376 |
Non-accrual loans with no allowance | $ | — |  | $ | 7,269 |  | $ | 694 |  | $ | — |  | $ | 413 |  | $ | — |  | $ | — |  | $ | 8,376 |
December 31, 2020 |  |  |  |  |  |  |  |
30-59 days past due | $ | — |  | $ | — |  | $ | 1,673 |  | $ | — |  | $ | 274 |  | $ | — |  | $ | 136 |  | $ | 2,083 |
60-89 days past due | — |  | — |  | — |  | — |  | — |  | — |  | 622 |  | 622 |
90 days or more past due | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |
Total past due | — |  | — |  | 1,673 |  | — |  | 274 |  | — |  | 758 |  | 2,705 |
Current | 498,408 |  | 304,963 |  | 959,535 |  | 73,046 |  | 104,539 |  | 123,395 |  | 21,965 |  | 2,085,851 |
Total loans 1 | $ | 498,408 |  | $ | 304,963 |  | $ | 961,208 |  | $ | 73,046 |  | $ | 104,813 |  | $ | 123,395 |  | $ | 22,723 |  | $ | 2,088,556 |
Non-accrual loans 2 | $ | — |  | $ | 7,147 |  | $ | 1,610 |  | $ | — |  | $ | 459 |  | $ | — |  | $ | 17 |  | $ | 9,233 |
Non-accrual loans with no allowance | $ | — |  | $ | 7,147 |  | $ | 1,610 |  | $ | — |  | $ | 459 |  | $ | — |  | $ | 17 |  | $ | 9,233 |
1 There were two SBA-PPP loans past due more than ninety days totaling $229 thousand accruing interest at December 31, 2021 for which we requested "guarantee" payment from the SBA. The SBA subsequently purchased both loans in January 2022. There were no loans past due more than ninety days accruing interest at December 31, 2020. 2 None of the non-accrual loans as of December 31, 2021 or 2020 were earning interest on a cash basis. We recognized no interest income on non-accrual loans for the years ended December 31, 2021, 2020 or 2019. There was no accrued interest reversed from interest income for the single loan that was placed on non-accrual status in 2021, as interest due was paid current. Accrued interest of $36 thousand was reversed from interest income for loans that were placed on non-accrual status during the year ended December 31, 2020.
Schedule of Collateral Dependent Loans | The following table presents the amortized cost basis of individually analyzed collateral-dependent non-accrual loans by class at December 31, 2021 and 2020.
| Amortized Cost by Collateral Type |
(in thousands) | Commercial Real Estate | Residential Real Estate |  | Other | Total | Allowance for Credit Losses
December 31, 2021 |  |  |  |  |  |
Commercial real estate, owner-occupied | $ | 7,269 |  | $ | — |  |  | $ | — |  | $ | 7,269 |  | $ | — |
Commercial real estate, investor-owned | 694 |  | — |  |  | — |  | 694 |  | — |
Home equity | — |  | 413 |  |  | — |  | 413 |  | — |
Total | $ | 7,963 |  | $ | 413 |  |  | $ | — |  | $ | 8,376 |  | $ | — |
December 31, 2020 |  |  |  |  |  |
Commercial real estate, owner-occupied | $ | 7,147 |  | $ | — |  |  | $ | — |  | $ | 7,147 |  | $ | — |
Commercial real estate, investor-owned | 1,610 |  | — |  |  | — |  | 1,610 |  | — |
Home equity | — |  | 459 |  |  | — |  | 459 |  | — |
Installment and other consumer | — |  | — |  |  | 17 |  | 17 |  | — |
Total | $ | 16,720 |  | $ | 872 |  |  | $ | 17 |  | $ | 17,609 |  | $ | — |
Schedule of Troubled Debt Restructurings on Financing Receivables | The following table summarizes the amortized cost of TDR loans by loan class as of December 31, 2021 and 2020.
| December 31,
(in thousands) | 2021 | 2020
Commercial and industrial | $ | 1,183 |  | $ | 1,021 |
Commercial real estate, owner-occupied | 7,155 |  | 7,147 |
Commercial real estate, investor-owned | 179 |  | 3,305 |
Home equity | 386 |  | 281 |
Installment and other consumer | 607 |  | 752 |
Total 1 | $ | 9,510 |  | $ | 12,506 |
1 TDR loans on non-accrual status totaled $7.4 million at both December 31, 2021 and 2020. Unfunded commitments for TDR loans totaled $441 thousand and $704 thousand as of December 31, 2021 and 2020, respectively. The following table presents information for loans modified in a TDR during the presented periods, including the number of modified contracts, the amortized cost of the loans prior to modification, and the amortized cost of the loans at period end after being restructured. The table excludes fully charged-off TDR loans and loans modified in a TDR and subsequently paid-off during the years presented, if applicable.
(dollars in thousands) | Number of Contracts Modified | Pre-Modification Amortized Cost | Post-Modification Amortized Cost | Post-Modification Amortized Cost at Period End
TDRs modified during 2021: |  |  |  |
Commercial and industrial | 1 |  | $ | 1,101 |  | $ | 1,101 |  | $ | 901 |
Home equity | 1 |  | 120 |  | 120 |  | 120 |
Total | 2 |  | $ | 1,221 |  | $ | 1,221 |  | $ | 1,021 |
TDRs modified during 2020: |  |  |  |
Commercial and industrial | 1 |  | $ | 170 |  | $ | 162 |  | $ | 96 |
Commercial real estate, investor-owned | 1 |  | 1,553 |  | 1,553 |  | 1,553 |
Home equity | 1 |  | 276 |  | 276 |  | 271 |
Installment and other consumer | 2 |  | 204 |  | 204 |  | 201 |
Total | 5 |  | $ | 2,203 |  | $ | 2,195 |  | $ | 2,121 |
TDRs modified during 2019: |  |  |  |
Commercial and industrial | 1 |  | $ | 298 |  | $ | 298 |  | $ | 150 |
Schedule of Purchased Loans with Credit Deterioration | A reconciliation of the unpaid principal balance (or par value) to the purchase price (or fair value) for PCD loans as of the August 6, 2021 merger date is presented below.
(in thousands) |
Unpaid principal balance (par value) | $ | 92,029 |
Non-credit discount | (1,662) |
Amortized cost basis | 90,367 |
Initial allowance for credit losses on PCD loans | (1,505) |
Purchase price (PCD loans at fair value) | $ | 88,862 |
Schedule of Allowance for Credit Losses on Financing Receivables | The following tables disclose activity in the allowance for credit losses.
Allowance for Credit Losses on Loans Rollforward
(in thousands) | Commercial and industrial | Commercial real estate, owner-occupied | Commercial real estate, investor-owned | Construction | Home equity | Other residential | Installment and other consumer | Unallocated | Total
Year ended December 31, 2021 |  |  |  |  |  |  |
Beginning balance | $ | 2,530 |  | $ | 2,778 |  | $ | 12,682 |  | $ | 1,557 |  | $ | 738 |  | $ | 998 |  | $ | 291 |  | $ | 1,300 |  | $ | 22,874 |
Provision (reversal) - CECL method | (1,240) |  | (561) |  | (476) |  | 62 |  | (193) |  | (360) |  | 333 |  | 986 |  | (1,449) |
Initial allowance for PCD loans | 405 |  | 559 |  | 533 |  | — |  | — |  | 6 |  | 2 |  | — |  | 1,505 |
(Charge-offs) | — |  | — |  | — |  | — |  | — |  | — |  | (5) |  | — |  | (5) |
Recoveries | 14 |  | — |  | — |  | 34 |  | 50 |  | — |  | — |  | — |  | 98 |
Ending balance | $ | 1,709 |  | $ | 2,776 |  | $ | 12,739 |  | $ | 1,653 |  | $ | 595 |  | $ | 644 |  | $ | 621 |  | $ | 2,286 |  | $ | 23,023 |
Year ended December 31, 2020 |  |  |  |  |  |  |  |  |
Beginning balance | $ | 2,334 |  | $ | 2,462 |  | $ | 8,483 |  | $ | 638 |  | $ | 850 |  | $ | 973 |  | $ | 284 |  | $ | 653 |  | $ | 16,677 |
Provision - incurred loss method | 208 |  | 673 |  | 3,141 |  | 219 |  | 188 |  | 287 |  | 122 |  | 612 |  | 5,450 |
(Charge-offs) | (30) |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | (30) |
Recoveries | 13 |  | — |  | — |  | 3 |  | — |  | — |  | — |  | — |  | 16 |
Balance at September 30, 2020 | 2,525 |  | 3,135 |  | 11,624 |  | 860 |  | 1,038 |  | 1,260 |  | 406 |  | 1,265 |  | 22,113 |
Impact of CECL adoption | (278) |  | 138 |  | 1,755 |  | 201 |  | (361) |  | (212) |  | (125) |  | 486 |  | 1,604 |
Post adoption balance at October 1, 2020 | 2,247 |  | 3,273 |  | 13,379 |  | 1,061 |  | 677 |  | 1,048 |  | 281 |  | 1,751 |  | 23,717 |
Provision (reversal) - CECL method | 269 |  | (495) |  | (697) |  | 496 |  | 61 |  | (50) |  | 11 |  | (451) |  | (856) |
(Charge-offs) | — |  | — |  | — |  | — |  | — |  | — |  | (1) |  | — |  | (1) |
Recoveries | 14 |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | 14 |
Ending balance | $ | 2,530 |  | $ | 2,778 |  | $ | 12,682 |  | $ | 1,557 |  | $ | 738 |  | $ | 998 |  | $ | 291 |  | $ | 1,300 |  | $ | 22,874 |
Year ended December 31, 2019 |  |  |  |  |  |  |  |  |
Beginning balance | $ | 2,436 |  | $ | 2,407 |  | $ | 7,703 |  | $ | 756 |  | $ | 915 |  | $ | 800 |  | $ | 310 |  | $ | 494 |  | $ | 15,821 |
Provision (reversal) - incurred loss method | (49) |  | 55 |  | 768 |  | (118) |  | (65) |  | 173 |  | (23) |  | 159 |  | 900 |
(Charge-offs) | (75) |  | — |  | — |  | — |  | — |  | — |  | (3) |  | — |  | (78) |
Recoveries | 22 |  | — |  | 12 |  | — |  | — |  | — |  | — |  | — |  | 34 |
Ending balance | $ | 2,334 |  | $ | 2,462 |  | $ | 8,483 |  | $ | 638 |  | $ | 850 |  | $ | 973 |  | $ | 284 |  | $ | 653 |  | $ | 16,677 |
Schedule of Related Party Transactions | The following table shows changes in net loans to related parties for each of the three years ended December 31, 2021, 2020 and 2019.
(in thousands) | 2021 | 2020 | 2019
Balance at beginning of year | $ | 6,423 |  | $ | 8,333 |  | $ | 10,635 |
Assumed in the ARB acquisition | 4,037 |  | — |  | — |
Repayments | (2,518) |  | (1,910) |  | (2,320) |
Reclassified due to a change in borrower status | — |  | — |  | 18 |
Balance at end of year | $ | 7,942 |  | $ | 6,423 |  | $ | 8,333 |

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- Definition Financing Receivable, Purchased With Credit Deterioration And Not Purchased With Credit Deterioration + References No definition available. + Details
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- Definition Schedule of Collateral Dependent Loans + References No definition available. + Details
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- Definition Tabular disclosure of allowance for credit loss on financing receivable. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -URI http://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447 + Details
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- Definition Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919230-210447 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=123577603&loc=SL6953659-111524 + Details
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- Definition Tabular disclosure of aging analysis for financing receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919253-210447 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -URI http://asc.fasb.org/extlink&oid=123577603&loc=SL6953401-111524 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 55 -Paragraph 80 -URI http://asc.fasb.org/extlink&oid=124267575&loc=SL82922355-210448 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=123577603&loc=d3e5111-111524 + Details
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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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- Definition Tabular disclosure of related party transactions. Examples of related party transactions include, but are not limited to, transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners and (d) affiliates. + References No definition available. + Details
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- Definition Tabular disclosure of financing receivable modified as troubled debt restructuring. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=123577603&loc=SL6953676-111524 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=123577603&loc=SL6953682-111524 + Details
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