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OTHER REAL ESTATE OWNED | 12 Months Ended
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Dec. 31, 2024
Real Estate [Abstract] |
OTHER REAL ESTATE OWNED | OTHER REAL ESTATE OWNED The following is a summary of the activity in other real estate owned during the years ended December 31, 2024 and 2023:
(dollars in thousands) | 2024 |  | 2023
Balance, Beginning of year | $ | 448 |  |  | $ | 651 |
Loans transferred to other real estate | 474 |  |  | 482 |
Sales proceeds | (1,269) |  |  | (3,477) |
Transfer from premises and equipment | 380 |  |  | 2,601 |
Net gain on sales | 169 |  |  | 191 |
Ending balance | $ | 202 |  |  | $ | 448 |

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- References No definition available. + Details
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- Definition The entire disclosure for real estate owned (as defined). Generally, the largest component of real estate owned by lenders is assets taken in settlement of troubled loans through surrender or foreclosure. Real estate investments, real estate loans that qualify as investments in real estate, and premises that are no longer used in operations may also be included in real estate owned. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481990/310-10-45-3 + Details
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