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ACQUIRED CREDIT IMPAIRED LOANS (Tables) | 12 Months Ended
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Dec. 31, 2022
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 that are accounted for in accordance with FASB ASC 310-30 (in thousands):
| 2022 |  | 2021
Acquired from First Capital Bancshares, Inc. |  |  |
Commercial & industrial | $ | 68 |  |  | 1 |
Commercial, secured by real estate | — |  |  | — |
Residential real estate | 262 |  |  | 398 |
Total | $ | 330 |  |  | 399 |
Acquired from Eaton National Bank & Trust Co. |  |  |
Commercial & industrial | $ | 284 |  |  | — |
Commercial, secured by real estate | 68 |  |  | 310 |
Residential real estate | 456 |  |  | 463 |
Total | $ | 808 |  |  | 773 |
Acquired from BNB Bancorp, Inc. |  |  |
Commercial & industrial | $ | — |  |  | — |
Commercial, secured by real estate | 623 |  |  | 688 |
Residential real estate | 61 |  |  | 51 |
Total | $ | 684 |  |  | 739 |
Acquired from Columbus First Bancorp, Inc. |  |  |
Commercial & industrial | $ | 62 |  |  | 87 |
Commercial, secured by real estate | 33 |  |  | 614 |
Residential real estate | 97 |  |  | 251 |
Total | 192 |  |  | 952 |
Total |  |  |
Commercial & industrial | $ | 414 |  |  | 88 |
Commercial, secured by real estate | 724 |  |  | 1,612 |
Residential real estate | 876 |  |  | 1,163 |
Total | $ | 2,014 |  |  | 2,863 |
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):
| 2022 |  | 2021
Outstanding balance | $ | 2,396 |  |  | 3,769 |
Carrying amount | 2,014 |  |  | 2,863 |
Accretable discount related to acquired impaired loans | Activity during 2022 and 2021 for the accretable discount related to acquired impaired loans is as follows (in thousands):
| 2022 |  | 2021
Accretable discount, beginning of year | $ | 116 |  |  | 182 |
Reclass from nonaccretable discount to accretable discount | 407 |  |  | 266 |
Less accretion | (490) |  |  | (332) |
Accretable discount, end of year | $ | 33 |  |  | 116 |

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