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 automobile lending and marine and recreational vehicle lending.

Consumer loans included $205,000 and $207,000 of demand deposit overdrafts at September 30, 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 September 30, 2022 and December 31, 2021 of loans acquired in business combinations were as follows:


	September 30, 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	$	4,869	$	40,593	$	45,462	$	8,350	$	57,862	$	66,212
Carrying amount
Real estate – residential mortgage	$	315	$	8,898	$	9,213	$	817	$	9,997	$	10,814
Real estate – construction		—		—		—		—		1,356		1,356
Commercial, financial and agricultural¹		1,085		24,968		26,053		2,753		37,313		40,066
Equity lines		15		5,023		5,038		38		6,919		6,957
Consumer		26		893		919		47		1,213		1,260
Total acquired loans	$	1,441	$	39,782	$	41,223	$	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):


	Nine Months Ended September 30,
(Dollars in thousands)	2022		2021
Accretable yield, balance at beginning of period	$	3,111	$	4,048
Accretion		(1,270)		(1,901)
Reclassification of nonaccretable difference due to improvement in expected cash flows		1,603		713
Other changes, net		178		477
Accretable yield, balance at end of period	$	3,622	$	3,337

Loans on nonaccrual status were as follows:


	September 30,		December 31,
(Dollars in thousands)	2022		2021
Real estate – residential mortgage	$	320	$	315
Commercial, financial and agricultural:
Commercial real estate lending		1,329		—
Commercial business lending		—		2,122
Equity lines		111		104
Consumer		1		3
Consumer finance:
Automobiles		543		380
Total loans on nonaccrual status	$	2,304	$	2,924

The past due status of loans as of September 30, 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	$	1,248	$	219	$	28	$	1,495	$	315	$	241,412	$	243,222	$	—
Real estate – construction:
Construction lending		—		—		—		—		—		48,911		48,911		—
Consumer lot lending		—		—		—		—		—		10,733		10,733		—
Commercial, financial and agricultural:
Commercial real estate lending		118		—		—		118		1,085		566,232		567,435		—
Land acquisition and development lending		—		—		—		—		—		35,380		35,380		—
Builder line lending		—		—		—		—		—		29,189		29,189		—
Commercial business lending		51		9		—		60		—		115,423		115,483		—
Equity lines		—		—		—		—		15		43,260		43,275		—
Consumer		18		1		—		19		26		7,816		7,861		—
Consumer finance:
Automobiles		8,438		1,759		543		10,740		—		393,968		404,708		—
Marine and recreational vehicles		—		—		—		—		—		61,005		61,005		—
Total	$	9,873	$	1,988	$	571	$	12,432	$	1,441	$	1,553,329	$	1,567,202	$	—

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 $1.7 million and 90+ days past due of $571,000.

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 and nine months ended September 30, 2022 and the three months ended September 30, 2021 that were classified as troubled debt restructurings (TDRs). There was one loan modification during the nine months ended September 30, 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 and nine months ended September 30, 2022 and 2021.

Impaired loans, which included TDRs of $2.11 million, and the related allowance at September 30, 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

907

187

720

764

Commercial, financial and agricultural:

Commercial real estate lending

1,329

—

1,329

105

1,329

—

Equity lines

—

Total

2,264

215

2,049

151

2,121

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