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Other Real Estate Owned | 12 Months Ended
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Dec. 31, 2020
Real Estate Owned, Disclosure of Detailed Components [Abstract] |
Other Real Estate Owned | Other Real Estate Owned The following summarizes other real estate owned:
As of December 31, | 2020 |  | 2019
Real estate acquired in settlement of loans | $ | 908,000 |  |  | $ | 279,000 |
Changes in the allowance for losses from other real estate owned were as follows:
For the years ended December 31, | 2020 |  | 2019 |  | 2018
Balance at beginning of year | $ | — |  |  | $ | — |  |  | $ | 53,000 |
Losses charged to allowance | — |  |  | — |  |  | (53,000) |
Provision charged to operating expenses | 45,000 |  |  | — |  |  | — |
Balance at end of year | $ | 45,000 |  |  | $ | — |  |  | $ | — |

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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 -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=121593590&loc=d3e4437-111522 + Details
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