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Basis of Presentation (Tables) | 9 Months Ended
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Sep. 30, 2024
Basis of Presentation [Abstract] |
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model | The impact of the change from the incurred loss model to the current expected credit loss model is detailed below (in thousands):
|  | January 1, 2023 |
|  | Pre-adoption |  |  | Adoption Impact |  |  | As Reported |
Assets |  |  |  |  |  |  |  |  |
Allowance for credit losses - loans |  |  |  |  |  |  |  |  |
Real estate loans: |  |  |  |  |  |  |  |  |
Residential |  | $ | 1,056 |  |  | $ | 79 |  |  | $ | 1,135 |
Commercial |  |  | 10,120 |  |  |  | (3,070 | ) |  |  | 7,050 |
Agricultural |  |  | 4,589 |  |  |  | (1,145 | ) |  |  | 3,444 |
Construction |  |  | 801 |  |  |  | (103 | ) |  |  | 698 |
Consumer |  |  | 135 |  |  |  | 1,040 |  |  |  | 1,175 |
Other commercial loans |  |  | 1,040 |  |  |  | (328 | ) |  |  | 712 |
Other agricultural loans |  |  | 489 |  |  |  | (219 | ) |  |  | 270 |
State and political subdivision loans |  |  | 322 |  |  |  | (280 | ) |  |  | 42 |
Unallocated |  |  | - |  |  |  | 726 |  |  |  | 726 |
Total |  | $ | 18,552 |  |  | $ | (3,300 | ) |  | $ | 15,252 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |
Allowance for Credit Losses - Off-Balance Sheet credit Exposure |  | $ | 165 |  |  | $ | 1,064 |  |  | $ | 1,229 |

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