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Acquired Credit Impaired Loans
3 Months Ended
Mar. 31, 2022
Receivables [Abstract]  
Acquired Credit Impaired Loans Acquired Credit Impaired Loans
The following table provides at March 31, 2022 and December 31, 2021 the major classifications of acquired credit impaired loans that are accounted for in accordance with ASC 310-30 (in thousands):
March 31, 2022December 31, 2021
Acquired from First Capital Bancshares, Inc.
Commercial & industrial$
Commercial, secured by real estate— — 
Residential real estate388 398 
Other loans, including deposit overdrafts— — 
  Loans, gross389 399 
Less allowance for loan losses— — 
  Loans, net$389 399 
Acquired from Eaton National Bank & Trust Co.
Commercial & industrial$— — 
Commercial, secured by real estate284 310 
Residential real estate452 463 
Other loans, including deposit overdrafts— — 
  Loans, gross736 773 
Less allowance for loan losses— — 
  Loans, net$736 773 
Acquired from BNB Bancorp, Inc.
Commercial & industrial$— — 
Commercial, secured by real estate665 688 
Residential real estate50 51 
Other loans, including deposit overdrafts— — 
  Loans, gross715 739 
Less allowance for loan losses— — 
  Loans, net$715 739 
Acquired from Columbus First Bancorp, Inc.
Commercial & industrial$78 87 
Commercial, secured by real estate600 614 
Residential real estate248 251 
Other loans, including deposit overdrafts— — 
  Loans, gross926 952 
Less allowance for loan losses— — 
  Loans, net$926 952 
Total
Commercial & industrial$79 88 
Commercial, secured by real estate1,549 1,612 
Residential real estate1,138 1,163 
Other loans, including deposit overdrafts— — 
Loans, gross2,766 2,863 
Less allowance for loan losses— — 
  Loans, net$2,766 2,863 
The following table provides the outstanding balance and related carrying amount for acquired credit impaired loans at the dates indicated (in thousands):
March 31, 2022December 31, 2021
Outstanding balance$3,624 3,769 
Carrying amount2,766 2,863 

Activity during the three months ended March 31, 2022 and 2021 for the accretable discount related to acquired credit impaired loans is as follows (in thousands):
Three Months Ended March 31,
20222021
Accretable discount at beginning of period$116 182 
Reclassification from nonaccretable discount to accretable discount17 12 
Accretion(50)(71)
Accretable discount at end of period$83 123