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LOANS (Tables) | 12 Months Ended
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Dec. 31, 2014
Receivables [Abstract] |
Major Classifications of Loans | Major classifications of loans at December 31 were as follows (in thousands):
| 2014 |  | 2013
Commercial and industrial | $ | 35,424 |  |  | 29,337 |
Commercial, secured by real estate | 379,141 |  |  | 314,252 |
Residential real estate | 254,087 |  |  | 215,587 |
Consumer | 18,006 |  |  | 12,643 |
Agricultural | 11,472 |  |  | 2,472 |
Other loans, including deposit overdrafts | 680 |  |  | 91 |
| 698,810 |  |  | 574,382 |
Deferred origination costs (fees), net | 146 |  |  | (28 | )
| 698,956 |  |  | 574,354 |
Less allowance for loan losses | 3,121 |  |  | 3,588 |
Loans-net | $ | 695,835 |  |  | 570,766 |
Schedule of Acquired Non Impaired Loans | The following table provides certain information at the acquisition date on loans acquired from Eaton National, not including loans considered to be impaired (in thousands):
Contractually required principal at acquisition | $ | 102,483 |
Less fair value adjustment | 1,347 |
Fair value of acquired loans | $ | 101,136 |
Contractual cash flows not expected to be collected | $ | 1,702 |
Acquired Loans Accounted for in Accordance with FASB ASC 310-30 | The following table provides details on acquired impaired loans obtained through the merger with Eaton National that are accounted for in accordance with FASB ASC 310-30 (in thousands):
Contractually required principal at acquisition | $ | 23,414 |
Contractual cash flows not expected to be collected (nonaccretable difference) | (6,088 | )
Expected cash flows at acquisition | 17,326 |
Interest component of expected cash flows (accretable discount) | (2,163 | )
Fair value of acquired impaired loans | $ | 15,163 |
Non-accrual, Past Due, and Accruing Restructured Loans | Non-accrual, past-due, and accruing restructured loans at December 31 were as follows (in thousands):
| 2014 |  | 2013
Non-accrual loans: |  |  |
Commercial and industrial | $ | — |  |  | 144 |
Commercial, secured by real estate | 4,277 |  |  | 1,418 |
Agricultural | 70 |  |  | — |
Residential real estate | 1,252 |  |  | 1,399 |
Total non-accrual loans | 5,599 |  |  | 2,961 |
Past-due 90 days or more and still accruing | 203 |  |  | 250 |
Total non-accrual and past-due 90 days or more and still accruing | 5,802 |  |  | 3,211 |
Accruing restructured loans | 14,269 |  |  | 15,151 |
Total | $ | 20,071 |  |  | 18,362 |
Percentage of total non-accrual and past-due 90 days or more and still accruing to total loans | 0.83 | % |  | 0.56 | %
Percentage of total non-accrual, past-due 90 days or more and still accruing, and accruing restructured loans to total loans | 2.87 | % |  | 3.20 | %
Allowance for Loan Losses and Recorded Investments in Loans | The allowance for loan losses and recorded investment in loans for the years ended December 31 were as follows (in thousands):
| Commercial & Industrial |  | Commercial, Secured by Real Estate |  | Residential Real Estate |  | Consumer |  | Agricultural |  | Other |  | Total
December 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of year | $ | 175 |  |  | 2,520 |  |  | 826 |  |  | 66 |  |  | — |  |  | 1 |  |  | 3,588 |
Provision charged to expenses | 173 |  |  | (20 | ) |  | 712 |  |  | 18 |  |  | 11 |  |  | 36 |  |  | 930 |
Losses charged off | (261 | ) |  | (573 | ) |  | (652 | ) |  | (129 | ) |  | — |  |  | (79 | ) |  | (1,694 | )
Recoveries | 42 |  |  | 63 |  |  | 40 |  |  | 108 |  |  | — |  |  | 44 |  |  | 297 |
Balance, end of year | $ | 129 |  |  | 1,990 |  |  | 926 |  |  | 63 |  |  | 11 |  |  | 2 |  |  | 3,121 |
Individually evaluated for impairment | $ | 10 |  |  | 415 |  |  | 89 |  |  | — |  |  | — |  |  | — |  |  | 514 |
Collectively evaluated for impairment | 119 |  |  | 1,273 |  |  | 836 |  |  | 63 |  |  | 11 |  |  | 2 |  |  | 2,304 |
Acquired credit impaired loans | — |  |  | 302 |  |  | 1 |  |  | — |  |  | — |  |  | — |  |  | 303 |
Balance, end of year | $ | 129 |  |  | 1,990 |  |  | 926 |  |  | 63 |  |  | 11 |  |  | 2 |  |  | 3,121 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 401 |  |  | 13,022 |  |  | 1,701 |  |  | 55 |  |  | — |  |  | — |  |  | 15,179 |
Collectively evaluated for impairment | 33,941 |  |  | 352,774 |  |  | 249,374 |  |  | 17,954 |  |  | 11,371 |  |  | 167 |  |  | 665,581 |
Acquired credit impaired loans | 1,092 |  |  | 12,984 |  |  | 3,425 |  |  | 81 |  |  | 101 |  |  | 513 |  |  | 18,196 |
Balance, end of year | $ | 35,434 |  |  | 378,780 |  |  | 254,500 |  |  | 18,090 |  |  | 11,472 |  |  | 680 |  |  | 698,956 |
December 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of year | $ | 320 |  |  | 2,296 |  |  | 712 |  |  | 108 |  |  | — |  |  | 1 |  |  | 3,437 |
Provision charged to expenses | (30 | ) |  | 256 |  |  | 327 |  |  | 12 |  |  | — |  |  | 23 |  |  | 588 |
Losses charged off | (119 | ) |  | (58 | ) |  | (244 | ) |  | (181 | ) |  | — |  |  | (67 | ) |  | (669 | )
Recoveries | 4 |  |  | 26 |  |  | 31 |  |  | 127 |  |  | — |  |  | 44 |  |  | 232 |
Balance, end of year | $ | 175 |  |  | 2,520 |  |  | 826 |  |  | 66 |  |  | — |  |  | 1 |  |  | 3,588 |
Individually evaluated for impairment | $ | 2 |  |  | 760 |  |  | 270 |  |  | — |  |  | — |  |  | — |  |  | 1,032 |
Collectively evaluated for impairment | 173 |  |  | 1,760 |  |  | 556 |  |  | 66 |  |  | — |  |  | 1 |  |  | 2,556 |
Acquired credit impaired loans | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance, end of year | $ | 175 |  |  | 2,520 |  |  | 826 |  |  | 66 |  |  | — |  |  | 1 |  |  | 3,588 |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 165 |  |  | 14,522 |  |  | 2,132 |  |  | 27 |  |  | — |  |  | — |  |  | 16,846 |
Collectively evaluated for impairment | 28,809 |  |  | 295,028 |  |  | 212,378 |  |  | 12,703 |  |  | 2,472 |  |  | 91 |  |  | 551,481 |
Acquired credit impaired loans | 332 |  |  | 4,363 |  |  | 1,332 |  |  | — |  |  | — |  |  | — |  |  | 6,027 |
Balance, end of year | $ | 29,306 |  |  | 313,913 |  |  | 215,842 |  |  | 12,730 |  |  | 2,472 |  |  | 91 |  |  | 574,354 |
| Commercial & Industrial |  | Commercial, Secured by Real Estate |  | Residential Real Estate |  | Consumer |  | Agricultural |  | Other |  | Total
December 31, 2012 |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of year | $ | 162 |  |  | 1,941 |  |  | 656 |  |  | 166 |  |  | — |  |  | 6 |  |  | 2,931 |
Change in classification | 18 |  |  | (18 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Provision charged to expenses | 299 |  |  | 536 |  |  | 535 |  |  | (47 | ) |  | — |  |  | 28 |  |  | 1,351 |
Losses charged off | (159 | ) |  | (234 | ) |  | (486 | ) |  | (134 | ) |  | — |  |  | (85 | ) |  | (1,098 | )
Recoveries | — |  |  | 71 |  |  | 7 |  |  | 123 |  |  | — |  |  | 52 |  |  | 253 |
Balance, end of year | $ | 320 |  |  | 2,296 |  |  | 712 |  |  | 108 |  |  | — |  |  | 1 |  |  | 3,437 |
Individually evaluated for impairment | $ | 159 |  |  | 607 |  |  | 138 |  |  | — |  |  | — |  |  | — |  |  | 904 |
Collectively evaluated for impairment | 161 |  |  | 1,689 |  |  | 574 |  |  | 108 |  |  | — |  |  | 1 |  |  | 2,533 |
Balance, end of year | $ | 320 |  |  | 2,296 |  |  | 712 |  |  | 108 |  |  | — |  |  | 1 |  |  | 3,437 |
Analysis of the Company's Loan Portfolio by Credit Quality Indicators | An analysis of the Company’s loan portfolio by credit quality indicators at December 31 is as follows (in thousands):
| Pass |  | OAEM |  | Substandard |  | Doubtful |  | Total
December 31, 2014 |  |  |  |  |  |  |  |  |
Commercial & industrial | $ | 34,322 |  |  | — |  |  | 1,112 |  |  | — |  |  | 35,434 |
Commercial, secured by real estate | 353,957 |  |  | 6,421 |  |  | 18,402 |  |  | — |  |  | 378,780 |
Residential real estate | 246,335 |  |  | 920 |  |  | 7,245 |  |  | — |  |  | 254,500 |
Consumer | 17,979 |  |  | — |  |  | 111 |  |  | — |  |  | 18,090 |
Agricultural | 11,273 |  |  | — |  |  | 199 |  |  | — |  |  | 11,472 |
Other | 680 |  |  | — |  |  | — |  |  | — |  |  | 680 |
Total | $ | 664,546 |  |  | 7,341 |  |  | 27,069 |  |  | — |  |  | 698,956 |
December 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial | $ | 27,563 |  |  | 44 |  |  | 1,699 |  |  | — |  |  | 29,306 |
Commercial, secured by real estate | 295,189 |  |  | 3,967 |  |  | 14,757 |  |  | — |  |  | 313,913 |
Residential real estate | 208,881 |  |  | 1,136 |  |  | 5,825 |  |  | — |  |  | 215,842 |
Consumer | 12,681 |  |  | — |  |  | 49 |  |  | — |  |  | 12,730 |
Agricultural | 2,472 |  |  | — |  |  | — |  |  | — |  |  | 2,472 |
Other | 91 |  |  | — |  |  | — |  |  | — |  |  | 91 |
Total | $ | 546,877 |  |  | 5,147 |  |  | 22,330 |  |  | — |  |  | 574,354 |
Loan Portfolio Aging Analysis |
| Pass |  | OAEM |  | Substandard |  | Doubtful |  | Total
December 31, 2014 |  |  |  |  |  |  |  |  |
Commercial & industrial | $ | 34,322 |  |  | — |  |  | 1,112 |  |  | — |  |  | 35,434 |
Commercial, secured by real estate | 353,957 |  |  | 6,421 |  |  | 18,402 |  |  | — |  |  | 378,780 |
Residential real estate | 246,335 |  |  | 920 |  |  | 7,245 |  |  | — |  |  | 254,500 |
Consumer | 17,979 |  |  | — |  |  | 111 |  |  | — |  |  | 18,090 |
Agricultural | 11,273 |  |  | — |  |  | 199 |  |  | — |  |  | 11,472 |
Other | 680 |  |  | — |  |  | — |  |  | — |  |  | 680 |
Total | $ | 664,546 |  |  | 7,341 |  |  | 27,069 |  |  | — |  |  | 698,956 |
December 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial | $ | 27,563 |  |  | 44 |  |  | 1,699 |  |  | — |  |  | 29,306 |
Commercial, secured by real estate | 295,189 |  |  | 3,967 |  |  | 14,757 |  |  | — |  |  | 313,913 |
Residential real estate | 208,881 |  |  | 1,136 |  |  | 5,825 |  |  | — |  |  | 215,842 |
Consumer | 12,681 |  |  | — |  |  | 49 |  |  | — |  |  | 12,730 |
Agricultural | 2,472 |  |  | — |  |  | — |  |  | — |  |  | 2,472 |
Other | 91 |  |  | — |  |  | — |  |  | — |  |  | 91 |
Total | $ | 546,877 |  |  | 5,147 |  |  | 22,330 |  |  | — |  |  | 574,354 |
The Company evaluates the loan risk grading system definitions and allowance for loan loss methodology on an ongoing basis. No significant changes were made to either during the past year. A loan portfolio aging analysis at December 31 is as follows (in thousands):
| 30-59 Days Past Due |  | 60-89 Days Past Due |  | Greater Than 90 Days |  | Total Past Due |  | Current |  | Total Loans Receivable |  | Total Loans Greater Than 90 Days and Accruing
December 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial | $ | 4 |  |  | — |  |  | — |  |  | 4 |  |  | 35,430 |  |  | 35,434 |  |  | — |
Commercial, secured by real estate | 1,000 |  |  | 83 |  |  | 3,179 |  |  | 4,262 |  |  | 374,518 |  |  | 378,780 |  |  | 9 |
Residential real estate | 648 |  |  | 297 |  |  | 1,289 |  |  | 2,234 |  |  | 252,266 |  |  | 254,500 |  |  | 177 |
Consumer | 59 |  |  | 28 |  |  | 17 |  |  | 104 |  |  | 17,986 |  |  | 18,090 |  |  | 17 |
Agricultural | 73 |  |  | 70 |  |  | — |  |  | 143 |  |  | 11,329 |  |  | 11,472 |  |  | — |
Other | 106 |  |  | — |  |  | — |  |  | 106 |  |  | 574 |  |  | 680 |  |  | — |
Total | $ | 1,890 |  |  | 478 |  |  | 4,485 |  |  | 6,853 |  |  | 692,103 |  |  | 698,956 |  |  | 203 |
December 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial | $ | 277 |  |  | — |  |  | 144 |  |  | 421 |  |  | 28,885 |  |  | 29,306 |  |  | — |
Commercial, secured by real estate | 951 |  |  | 582 |  |  | 1,174 |  |  | 2,707 |  |  | 311,206 |  |  | 313,913 |  |  | — |
Residential real estate | 1,131 |  |  | 299 |  |  | 1,604 |  |  | 3,034 |  |  | 212,808 |  |  | 215,842 |  |  | 236 |
Consumer | 38 |  |  | 35 |  |  | 13 |  |  | 86 |  |  | 12,644 |  |  | 12,730 |  |  | 14 |
Agricultural | — |  |  | — |  |  | — |  |  | — |  |  | 2,472 |  |  | 2,472 |  |  | — |
Other | 91 |  |  | — |  |  | — |  |  | 91 |  |  | — |  |  | 91 |  |  | — |
Total | $ | 2,488 |  |  | 916 |  |  | 2,935 |  |  | 6,339 |  |  | 568,015 |  |  | 574,354 |  |  | 250 |
Impaired Loans | Impaired loans for the years ended December 31 were as follows (in thousands):
| Recorded Investment |  | Unpaid Principal Balance |  | Related Allowance |  | Average Recorded Investment |  | Interest Income Recognized
December 31, 2014 |  |  |  |  |  |  |  |  |
With no related allowance recorded: |  |  |  |  |  |  |  |  |
Commercial & industrial | $ | 1,092 |  |  | 2,077 |  |  | — |  |  | 1,823 |  |  | 161 |
Commercial, secured by real estate | 21,987 |  |  | 26,715 |  |  | — |  |  | 23,360 |  |  | 1,373 |
Residential real estate | 4,074 |  |  | 5,549 |  |  | — |  |  | 4,645 |  |  | 379 |
Consumer | 117 |  |  | 178 |  |  | — |  |  | 179 |  |  | 14 |
Agricultural | 101 |  |  | 619 |  |  | — |  |  | 121 |  |  | 20 |
Other | 513 |  |  | 744 |  |  | — |  |  | 550 |  |  | 43 |
Total | $ | 27,884 |  |  | 35,882 |  |  | — |  |  | 30,678 |  |  | 1,990 |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial | $ | 401 |  |  | 406 |  |  | 10 |  |  | 319 |  |  | 19 |
Commercial, secured by real estate | 4,019 |  |  | 4,538 |  |  | 717 |  |  | 4,108 |  |  | 117 |
Residential real estate | 1,052 |  |  | 1,265 |  |  | 90 |  |  | 1,026 |  |  | 44 |
Consumer | 19 |  |  | 20 |  |  | — |  |  | 18 |  |  | 2 |
Agricultural | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | $ | 5,491 |  |  | 6,229 |  |  | 817 |  |  | 5,471 |  |  | 182 |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial | $ | 1,493 |  |  | 2,483 |  |  | 10 |  |  | 2,142 |  |  | 180 |
Commercial, secured by real estate | 26,006 |  |  | 31,253 |  |  | 717 |  |  | 27,468 |  |  | 1,490 |
Residential real estate | 5,126 |  |  | 6,814 |  |  | 90 |  |  | 5,671 |  |  | 423 |
Consumer | 136 |  |  | 198 |  |  | — |  |  | 197 |  |  | 16 |
Agricultural | 101 |  |  | 619 |  |  | — |  |  | 121 |  |  | 20 |
Other | 513 |  |  | 744 |  |  | — |  |  | 550 |  |  | 43 |
Total | $ | 33,375 |  |  | 42,111 |  |  | 817 |  |  | 36,149 |  |  | 2,172 |
| Recorded Investment |  | Unpaid Principal Balance |  | Related Allowance |  | Average Recorded Investment |  | Interest Income Recognized
December 31, 2013 |  |  |  |  |  |  |  |  |
With no related allowance recorded: |  |  |  |  |  |  |  |  |
Commercial & industrial | $ | 332 |  |  | 531 |  |  | — |  |  | 700 |  |  | 35 |
Commercial, secured by real estate | 10,883 |  |  | 12,317 |  |  | — |  |  | 11,612 |  |  | 748 |
Residential real estate | 2,096 |  |  | 2,967 |  |  | — |  |  | 2,345 |  |  | 182 |
Consumer | — |  |  | — |  |  | — |  |  | 7 |  |  | — |
Agricultural | — |  |  | — |  |  | — |  |  | 13 |  |  | 6 |
Total | $ | 13,311 |  |  | 15,815 |  |  | — |  |  | 14,677 |  |  | 971 |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial | $ | 165 |  |  | 270 |  |  | 2 |  |  | 186 |  |  | 2 |
Commercial, secured by real estate | 7,725 |  |  | 7,725 |  |  | 760 |  |  | 7,368 |  |  | 252 |
Residential real estate | 1,645 |  |  | 1,663 |  |  | 270 |  |  | 1,123 |  |  | 44 |
Consumer | 27 |  |  | 27 |  |  | — |  |  | 17 |  |  | 2 |
Agricultural | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | $ | 9,562 |  |  | 9,685 |  |  | 1,032 |  |  | 8,694 |  |  | 300 |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial | $ | 497 |  |  | 801 |  |  | 2 |  |  | 886 |  |  | 37 |
Commercial, secured by real estate | 18,608 |  |  | 20,042 |  |  | 760 |  |  | 18,980 |  |  | 1,000 |
Residential real estate | 3,741 |  |  | 4,630 |  |  | 270 |  |  | 3,468 |  |  | 226 |
Consumer | 27 |  |  | 27 |  |  | — |  |  | 24 |  |  | 2 |
Agricultural | — |  |  | — |  |  | — |  |  | 13 |  |  | 6 |
Total | $ | 22,873 |  |  | 25,500 |  |  | 1,032 |  |  | 23,371 |  |  | 1,271 |
| Recorded Investment |  | Unpaid Principal Balance |  | Related Allowance |  | Average Recorded Investment |  | Interest Income Recognized
December 31, 2012 |  |  |  |  |  |  |  |  |
With no related allowance recorded: |  |  |  |  |  |  |  |  |
Commercial & industrial | $ | — |  |  | — |  |  | — |  |  | 975 |  |  | 43 |
Commercial, secured by real estate | 9,541 |  |  | 9,936 |  |  | — |  |  | 9,310 |  |  | 350 |
Residential real estate | 417 |  |  | 417 |  |  | — |  |  | 397 |  |  | 5 |
Consumer | 20 |  |  | 20 |  |  | — |  |  | 23 |  |  | 2 |
Agricultural | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | $ | 9,978 |  |  | 10,373 |  |  | — |  |  | 10,705 |  |  | 400 |
With an allowance recorded: |  |  |  |  |  |  |  |  |
Commercial & industrial | $ | 264 |  |  | 822 |  |  | 159 |  |  | 374 |  |  | — |
Commercial, secured by real estate | 4,258 |  |  | 4,360 |  |  | 660 |  |  | 4,765 |  |  | 171 |
Residential real estate | 658 |  |  | 853 |  |  | 85 |  |  | 707 |  |  | 2 |
Consumer | — |  |  | — |  |  | — |  |  | 4 |  |  | — |
Agricultural | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | $ | 5,180 |  |  | 6,035 |  |  | 904 |  |  | 5,850 |  |  | 173 |
Total: |  |  |  |  |  |  |  |  |
Commercial & industrial | $ | 264 |  |  | 822 |  |  | 159 |  |  | 1,349 |  |  | 43 |
Commercial, secured by real estate | 13,799 |  |  | 14,296 |  |  | 660 |  |  | 14,075 |  |  | 521 |
Residential real estate | 1,075 |  |  | 1,270 |  |  | 85 |  |  | 1,104 |  |  | 7 |
Consumer | 20 |  |  | 20 |  |  | — |  |  | 27 |  |  | 2 |
Agricultural | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | $ | 15,158 |  |  | 16,408 |  |  | 904 |  |  | 16,555 |  |  | 573 |
Loan Modification that were Classified as Troubled Debt Restructuring | Loan modifications that were classified as troubled debt restructurings during the years ended December 31 were as follows (dollars in thousands):
| 2014 |  | 2013
| Number of Loans |  | Pre-Modification Recorded Balance |  | Post-Modification Recorded Balance |  | Number of Loans |  | Pre-Modification Recorded Balance |  | Post-Modification Recorded Balance
Commercial and industrial | 8 |  |  | $ | 658 |  |  | $ | 340 |  |  | 1 |  |  | $ | 22 |  |  | $ | 22 |
Commercial, secured by real estate | 2 |  |  | 896 |  |  | 1,214 |  |  | 3 |  |  | 1,594 |  |  | 1,594 |
Residential real estate | 2 |  |  | 82 |  |  | 82 |  |  | 6 |  |  | 508 |  |  | 508 |
Consumer | 3 |  |  | 40 |  |  | 40 |  |  | 2 |  |  | 27 |  |  | 27 |
| 15 |  |  | $ | 1,676 |  |  | $ | 1,676 |  |  | 12 |  |  | $ | 2,151 |  |  | $ | 2,151 |
Schedule of Activity in the Mortgage Servicing Rights Portfolio | Activity in the mortgage servicing rights portfolio during the years ended December 31 was as follows (in thousands):
| 2014 |  | 2013 |  | 2012
Balance, beginning of year | $ | 498 |  |  | 475 |  |  | 418 |
Amount capitalized to mortgage servicing rights | 292 |  |  | 191 |  |  | 283 |
Amortization of mortgage servicing rights | (199 | ) |  | (168 | ) |  | (226 | )
Balance, end of year | $ | 591 |  |  | 498 |  |  | 475 |

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