XML 31 R22.htm IDEA: XBRL DOCUMENT v3.23.3
Basis of Presentation (Tables)
9 Months Ended
Sep. 30, 2023
Basis of Presentation [Abstract]  
Changes from Incurred Loss Model to Expected Credit Loss Model

January 1, 2023

Pre-adoption

Adoption Impact

As Reported

Assets

ACL on debt securities available for sale

$

-

$

-

$

-

ACL on loans

Residential real estate

2,833

(1,545)

1,288

Commercial real estate

8,293

5,527

13,820

Agricultural

259

(200)

59

Construction

409

388

797

Commercial loans

2,445

(1,156)

1,289

Other agricultural loans

124

3

127

Consumer

2,636

(551)

2,085

Liabilities

ACL for unfunded commitments

-

329

329

$

16,999

$

2,795

$

19,794