1	Includes the Corporation’s real estate construction lending and consumer real estate lot lending.

2	Includes the Corporation’s commercial real estate lending, land acquisition and development lending, builder line lending and commercial business lending (which includes loans originated under the Paycheck Protection Program).

3	Includes the Corporation’s non-prime automobile lending and prime marine and recreational vehicle lending.

Consumer loans included $235,000 and $207,000 of demand deposit overdrafts at March 31, 2022 and December 31, 2021, respectively.

Loans acquired in business combinations are recorded in the Consolidated Balance Sheets at fair value at the acquisition date under the acquisition method of accounting. The outstanding principal balance and the carrying amount at March 31, 2022 and December 31, 2021 of loans acquired in business combinations were as follows:


	March 31, 2022						December 31, 2021
	Acquired Loans -		Acquired Loans -				Acquired Loans -		Acquired Loans -
	Purchased		Purchased		Acquired Loans -		Purchased		Purchased		Acquired Loans -
(Dollars in thousands)	Credit Impaired		Performing		Total		Credit Impaired		Performing		Total
Outstanding principal balance	$	7,098	$	52,913	$	60,011	$	8,350	$	57,862	$	66,212
Carrying amount
Real estate – residential mortgage	$	510	$	10,281	$	10,791	$	817	$	9,997	$	10,814
Real estate – construction		—		—		—		—		1,356		1,356
Commercial, financial and agricultural¹		2,106		34,235		36,341		2,753		37,313		40,066
Equity lines		29		6,310		6,339		38		6,919		6,957
Consumer		41		1,112		1,153		47		1,213		1,260
Total acquired loans	$	2,686	$	51,938	$	54,624	$	3,655	$	56,798	$	60,453

1	Includes acquired loans classified by the Corporation as commercial real estate lending and commercial business lending.

The following table presents a summary of the change in the accretable yield of loans classified as purchased credit impaired (PCI):


	Three Months Ended March 31,
(Dollars in thousands)	2022		2021
Accretable yield, balance at beginning of period	$	3,111	$	4,048
Accretion		(363)		(517)
Reclassification of nonaccretable difference due to improvement in expected cash flows		378		456
Other changes, net		(69)		(69)
Accretable yield, balance at end of period	$	3,057	$	3,918

Loans on nonaccrual status were as follows:


	March 31,		December 31,
(Dollars in thousands)	2022		2021
Real estate – residential mortgage	$	342	$	315
Commercial, financial and agricultural:
Commercial business lending		—		2,122
Equity lines		103		104
Consumer		2		3
Consumer finance:
Automobiles		318		380
Total loans on nonaccrual status	$	765	$	2,924

The past due status of loans as of March 31, 2022 was as follows:


															90+ Days
	30 - 59 Days		60 - 89 Days		90+ Days		Total								Past Due and
(Dollars in thousands)	Past Due		Past Due		Past Due		Past Due		PCI		Current¹		Total Loans		Accruing
Real estate – residential mortgage	$	617	$	—	$	329	$	946	$	510	$	214,570	$	216,026	$	—
Real estate – construction:
Construction lending		—		—		—		—		—		46,206		46,206		—
Consumer lot lending		235		14		—		249		—		14,847		15,096		—
Commercial, financial and agricultural:
Commercial real estate lending		231		—		—		231		2,106		523,085		525,422		—
Land acquisition and development lending		—		—		—		—		—		37,062		37,062		—
Builder line lending		—		—		—		—		—		30,915		30,915		—
Commercial business lending		33		—		—		33		—		125,664		125,697		—
Equity lines		13		—		—		13		29		40,663		40,705		—
Consumer		1		—		—		1		41		7,716		7,758		—
Consumer finance:
Automobiles		5,588		777		318		6,683		—		342,007		348,690		—
Marine and recreational vehicles		81		—		—		81		—		47,951		48,032		—
Total	$	6,799	$	791	$	647	$	8,237	$	2,686	$	1,430,686	$	1,441,609	$	—

For the purposes of the table above, “Current” includes loans that are 1-29 days past due.

The table above includes nonaccrual loans that are current of $118,000 and 90+ days past due of $647,000.

The past due status of loans as of December 31, 2021 was as follows:


															90+ Days
	30 - 59 Days		60 - 89 Days		90+ Days		Total								Past Due and
(Dollars in thousands)	Past Due		Past Due		Past Due		Past Due		PCI		Current¹		Total Loans		Accruing
Real estate – residential mortgage	$	963	$	325	$	429	$	1,717	$	817	$	214,482	$	217,016	$	129
Real estate – construction:
Construction lending		—		—		—		—		—		39,252		39,252		—
Consumer lot lending		—		—		—		—		—		18,243		18,243		—
Commercial, financial and agricultural:
Commercial real estate lending		—		39		—		39		2,753		525,121		527,913		—
Land acquisition and development lending		—		—		—		—		—		27,609		27,609		—
Builder line lending		—		—		—		—		—		30,499		30,499		—
Commercial business lending		8		—		—		8		—		131,701		131,709		—
Equity lines		55		31		49		135		38		41,172		41,345		49
Consumer		12		—		—		12		47		8,221		8,280		—
Consumer finance:
Automobiles		6,519		1,008		380		7,907		—		314,160		322,067		—
Marine and recreational vehicles		32		—		—		32		—		46,095		46,127		—
Total	$	7,589	$	1,403	$	858	$	9,850	$	3,655	$	1,396,555	$	1,410,060	$	178

For the purposes of the table above, “Current” includes loans that are 1-29 days past due.

The table above includes nonaccrual loans that are current of $2.24 million and 90+ days past due of $680,000.

There were no loan modifications during the three months ended March 31, 2022 that were classified as troubled debt restructurings (TDRs). There was one loan modification during the three months ended March 31, 2021 that was classified as a TDR. This TDR was a residential mortgage with a recorded investment of $4,000 at the time of modification and included a modification of the loan’s payment structure.

All TDRs are considered impaired loans and are individually evaluated in the determination of the allowance for loan losses. A TDR payment default occurs when, within 12 months of the original TDR modification, either a full or partial charge-off occurs or a TDR becomes 90 days or more past due. The specific reserve associated with a TDR is reevaluated when a TDR payment default occurs. There were no TDR payment defaults during the three months ended March 31, 2022 and 2021.

Impaired loans, which included TDRs of $2.18 million, and the related allowance at March 31, 2022 were as follows:

Recorded

Investment

Average

Unpaid

in Loans

Balance-

Interest

Principal

without

with

Related

Impaired

Income

(Dollars in thousands)

Balance

Specific Reserve

Allowance

Loans

Recognized

Real estate – residential mortgage

1,270

439

729

1,118

Commercial, financial and agricultural:

Commercial real estate lending

1,387

—

1,388

Equity lines

—

Total

2,685

467

2,117

142

2,534

Impaired loans, which included TDRs of $2.69 million, and the related allowance at December 31, 2021 were as follows:



			Recorded		Recorded
			Investment		Investment				Average
	Unpaid		in Loans		in Loans				Balance-		Interest
	Principal		without		with		Related		Impaired		Income
(Dollars in thousands)	Balance		Specific Reserve		Specific Reserve		Allowance		Loans		Recognized
Real estate – residential mortgage	$	1,689	$	550	$	1,035	$	63	$	1,560	$	64
Commercial, financial and agricultural:
Commercial real estate lending		1,389		—		1,390		103		1,393		72
Commercial business lending		2,234		—		2,123		489		2,257		—
Equity lines		118		110		—		—		119		4
Total	$	5,430	$	660	$	4,548	$	655	$	5,329	$	140