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Acquired Credit Impaired Loans | 3 Months Ended
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Mar. 31, 2017
Receivables [Abstract] |
Acquired Credit Impaired Loans | Acquired Credit Impaired Loans The following table provides at March 31, 2017 and December 31, 2016 the major classifications of acquired credit impaired loans that are accounted for in accordance with FASB ASC 310-30 (in thousands):
| March 31, 2017 |  | December 31, 2016
Commercial & industrial | $ | 405 |  |  | $ | 98 |
Commercial, secured by real estate | 4,654 |  |  | 6,305 |
Residential real estate | 2,426 |  |  | 2,471 |
Consumer | 9 |  |  | 17 |
Other loans, including deposit overdrafts | 471 |  |  | 455 |
| 7,965 |  |  | 9,346 |
Less allowance for loan losses | — |  |  | 292 |
Loans, net | $ | 7,965 |  |  | $ | 9,054 |
The following table provides the outstanding balance and related carrying amount for acquired credit impaired loans at the dates indicated (in thousands):
| March 31, 2017 |  | December 31, 2016
Outstanding balance | $ | 10,387 |  |  | $ | 12,289 |
Carrying amount | 7,965 |  |  | 9,346 |
Activity during the three months ended March 31, 2017 and 2016 for the accretable discount related to acquired credit impaired loans is as follows (in thousands):
| 2017 |  | 2016
Accretable discount at beginning of year | $ | 1,080 |  |  | $ | 1,503 |
Reclass from nonaccretable discount to accretable discount | 99 |  |  | 75 |
Less disposals | (170 | ) |  | (3 | )
Less accretion | (113 | ) |  | (237 | )
Accretable discount at end of period | $ | 896 |  |  | $ | 1,338 |

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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=66008989&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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- References No definition available. + Details
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