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NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 3 Months Ended
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Mar. 31, 2023
Accounting Policies [Abstract] |
Schedule of Impact of ASU 2016-13 Adoption | The following table illustrates the impact of ASU 2016-13 adoption in thousands
|  | Pre-ASU 2016-13 Adoption December 31, 2022 |  | Impact of ASU 2016-13 Adoption |  | As Reported under ASU 2016-13 January 1, 2023
Allowance for credit losses: |  |  |  |  |  |
Commercial/Agricultural Real Estate |  | $ | 14,085 |  |  | $ | 4,510 |  |  | $ | 18,595 |
C&I/Agricultural operating |  | 2,318 |  |  | (331) |  |  | 1,987 |
Residential Mortgage |  | 599 |  |  | 1,119 |  |  | 1,718 |
Consumer Installment |  | 129 |  |  | 216 |  |  | 345 |
Unallocated |  | 808 |  |  | (808) |  |  | — |
Total allowance for credit losses on loans |  | 17,939 |  |  | 4,706 |  |  | 22,645 |
Allowance for credit losses on unfunded commitments |  | — |  |  | 1,537 |  |  | 1,537 |
Total allowance for credit losses |  | $ | 17,939 |  |  | $ | 6,243 |  |  | $ | 24,182 |

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- Definition Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22499-107794 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 13 -URI https://asc.fasb.org/extlink&oid=126900757&loc=d3e765-108305 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 12 -URI https://asc.fasb.org/extlink&oid=126900757&loc=d3e725-108305 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 3 -URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22583-107794 + Details
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