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ACQUIRED CREDIT IMPAIRED LOANS | 12 Months Ended
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Dec. 31, 2022
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 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 |
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 |
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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- Definition Acquired Credit Impaired Loans [Abstract] + References No definition available. + Details
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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 30 -URI https://asc.fasb.org/subtopic&trid=2196854 + Details
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