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ACQUIRED CREDIT IMPAIRED LOANS (Tables) | 12 Months Ended
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Dec. 31, 2014
Acquired Credit Impaired Loans [Abstract] |
Schedule of carrying values of certain loans acquired in a transfer | 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 |
Outstanding and related carrying amount for acquired impaired loans | 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 |
Accretable discount related to acquired impaired loans | 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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