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Organization, Consolidation and Presentation of Financial Statements (Tables)

6 Months Ended

Jun. 30, 2023

Accounting Policies [Abstract]

Accounting Standards Update and Change in Accounting Principle

The following table details the impact of the adoption of ASC 326:

			January 1, 2023
			Pre-Adoption Allowance						Impact of Adoption						Post-Adoption Allowance						Cumulative Effect on Retained Earnings
Loans:
Commercial and industrial			$	860					$	(58)					$	802					$	46
Commercial real estate			461						5,532						5,993						(4,370)
Agricultural			577						(247)						330						195
Residential real estate			617						3,535						4,152						(2,793)
Consumer			961						356						1,317						(281)
Unallocated			6,374						(6,374)						—						5,035
Total			$	9,850					$	2,744					$	12,594					$	(2,168)
Off-balance-sheet credit exposures			$	—					$	315					$	315					$	(249)

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- References

No definition available.

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- Definition

Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-3

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
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-URI https://asc.fasb.org//1943274/2147483443/250-10-50-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482989/270-10-45-12

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482989/270-10-45-13

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