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ACQUIRED CREDIT IMPAIRED LOANS | 12 Months Ended
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Dec. 31, 2014
Acquired Credit Impaired Loans [Abstract] |
ACQUIRED CREDIT IMPAIRED LOANS | ACQUIRED CREDIT IMPAIRED LOANS The following table provides, as of December 31, the major classifications of loans acquired during 2014 and 2013 that are accounted for in accordance with FASB ASC 310-30 (in thousands):
| 2014 |  | 2013
Commercial & industrial | $ | 1,092 |  |  | 332 |
Commercial, secured by real estate | 12,984 |  |  | 4,363 |
Residential real estate | 3,425 |  |  | 1,332 |
Consumer | 81 |  |  | — |
Agricultural | 101 |  |  | — |
Other loans, including deposit overdrafts | 513 |  |  | — |
| 18,196 |  |  | 6,027 |
Less allowance for loan losses | 303 |  |  | — |
Loans, net | $ | 17,893 |  |  | 6,027 |
The following table provides the outstanding balance and related carrying amount for acquired impaired loans at December 31 (in thousands):
| 2014 |  | 2013
Outstanding balance | $ | 26,697 |  |  | 8,220 |
Carrying amount | 18,196 |  |  | 6,027 |
Activity during 2014 for the accretable discount related to acquired impaired loans is as follows (in thousands):
| 2014 |  | 2013
Accretable discount, beginning of year | $ | 1,107 |  |  | — |
Accretable discount acquired during period | 2,163 |  |  | 1,389 |
Reclass from nonaccretable discount to accretable discount | 177 |  |  | 157 |
Less disposals | (249 | ) |  | (23 | )
Less accretion | (524 | ) |  | (416 | )
Accretable discount, end of year | $ | 2,674 |  |  | $ | 1,107 |

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- Definition The entire disclosure for certain contractual rights to receive money on demand or on fixed or determinable dates with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 30 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6379141&loc=d3e15032-111544 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=35738203&loc=d3e5212-111524 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 30 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6379141&loc=d3e15029-111544 + Details
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