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LOANS, ALLOWANCE FOR CREDIT LOSSES AND IMPAIRED LOANS (Tables)

12 Months Ended

Dec. 31, 2023

Receivables [Abstract]

Schedule of Loans

A summary of loans at December 31, 2023 follows:

			December 31, 2023
						Amortized Cost						% of Total
Commercial/Agricultural real estate:
Commercial real estate						$	748,447					51.2		%
Agricultural real estate						83,157						5.7		%
Multi-family real estate						228,004						15.6		%
Construction and land development						110,218						7.5		%
C&I/Agricultural operating:
Commercial and industrial						121,190						8.3		%
Agricultural operating						25,695						1.8		%
Residential mortgage:
Residential mortgage						128,479						8.8		%
Purchased HELOC loans						2,880						0.2		%
Consumer installment:
Originated indirect paper						6,535						0.4		%
Other consumer						6,187						0.4		%
Total loans receivable						$	1,460,792					100		%
Less Allowance for credit losses						(22,908)
Net loans receivable						$	1,437,884

Loans are stated at the unpaid principal balance outstanding at December 31, 2022.

						December 31, 2022
						Loan Principal Balance						% of Total
Commercial/Agricultural real estate:
Commercial real estate						$	725,971					51.5		%
Agricultural real estate						87,908						6.2		%
Multi-family real estate						208,908						14.8		%
Construction and land development						102,492						7.3		%
C&I/Agricultural operating:
Commercial and industrial						136,013						9.6		%
Agricultural operating						28,806						2.0		%
Residential mortgage:
Residential mortgage						105,389						7.5		%
Purchased HELOC loans						3,262						0.2		%
Consumer installment:
Originated indirect paper						10,236						0.7		%
Other consumer						7,150						0.5		%
Gross Loans						$	1,416,135					100.3		%
Less:
Unearned net deferred fees and costs and loans in process						(2,585)						(0.2)		%
Unamortized discount on acquired loans						(1,766)						(0.1)		%
Total loans receivable						$	1,411,784					100.0		%
Less Allowance for loan losses						(17,939)
Net loans						$	1,393,845

Schedule of Financing Receivable Credit Quality Indicators

As of December 31, 2023 and December 31, 2022, there were no loans classified as doubtful with a risk rating of 8 and no loans classified as loss with a risk rating of 9.

Below is a summary of the amortized cost of loans summarized by class, credit quality risk rating and year of origination as of December 31, 2023 and gross charge-offs for the twelve months ended December 31, 2023:

			Amortized Cost Basis by Origination Year
			2023			2022			2021			2020			2019			Prior			Revolving			Revolving to Term			Total
Commercial/Agricultural real estate:
Commercial real estate
Risk rating 1 to 5			$	73,564		$	133,583		$	236,774		$	90,881		$	71,104		$	107,999		$	10,204		$	—		$	724,109
Risk rating 6			309			—			9,510			—			—			—			—			—			9,819
Risk rating 7			25			696			3,213			4,548			183			5,854			—			—			14,519
Total			$	73,898		$	134,279		$	249,497		$	95,429		$	71,287		$	113,853		$	10,204		$	—		$	748,447
Current period gross charge-offs			$	—		$	—		$	10		$	—		$	—		$	4		$	—		$	—		$	14
Agricultural real estate
Risk rating 1 to 5			$	16,335		$	19,026		$	11,582		$	7,719		$	5,463		$	15,418		$	1,009		$	—		$	76,552
Risk rating 6			—			171			5,409			—			152			482			—			—			6,214
Risk rating 7			—			360			—			—			31			—			—			—			391
Total			$	16,335		$	19,557		$	16,991		$	7,719		$	5,646		$	15,900		$	1,009		$	—		$	83,157
Current period gross charge-offs			$	—		$	—		$	—		$	32		$	—		$	—		$	—		$	—		$	32
Multi-family real estate
Risk rating 1 to 5			$	5,016		$	50,617		$	95,686		$	45,685		$	8,591		$	22,364		$	45		$	—		$	228,004
Risk rating 6			—			—			—			—			—			—			—			—			—
Risk rating 7			—			—			—			—			—			—			—			—			—
Total			$	5,016		$	50,617		$	95,686		$	45,685		$	8,591		$	22,364		$	45		$	—		$	228,004
Current period gross charge-offs			$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—
Construction and land development
Risk rating 1 to 5			$	42,639		$	37,783		$	18,912		$	8,014		$	119		$	1,124		$	1,314		$	—		$	109,905
Risk rating 6			—			—			—			—			—			110			—			—			110
Risk rating 7			—			—			—			—			—			54			149			—			203
Total			$	42,639		$	37,783		$	18,912		$	8,014		$	119		$	1,288		$	1,463		$	—		$	110,218
Current period gross charge-offs			$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—
Commercial/Agricultural operating:
Commercial and industrial
Risk rating 1 to 5			$	16,758		$	31,915		$	28,059		$	11,406		$	4,746		$	2,023		$	24,059		$	—		$	118,966
Risk rating 6			—			—			—			—			5			—			2,200			—			2,205
Risk rating 7			—			—			—			—			—			2			—			17			19
Total			$	16,758		$	31,915		$	28,059		$	11,406		$	4,751		$	2,025		$	26,259		$	17		$	121,190
Current period gross charge-offs			$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—
Agricultural operating
Risk rating 1 to 5			$	4,734		$	3,908		$	856		$	746		$	295		$	2,144		$	11,831		$	—		$	24,514
Risk rating 6			—			—			—			—			—			—			—			—			—
Risk rating 7			—			476			704			—			—			1			—			—			1,181
Total			$	4,734		$	4,384		$	1,560		$	746		$	295		$	2,145		$	11,831		$	—		$	25,695
Current period gross charge-offs			$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—

Continued			Amortized Cost Basis by Origination Year
			2023			2022			2021			2020			2019			Prior			Revolving			Revolving to Term			Total
Residential mortgage:
Residential mortgage
Risk rating 1 to 5			$	28,808		$	33,660		$	8,743		$	2,610		$	2,292		$	33,744		$	15,544		$	—		$	125,401
Risk rating 6			—			—			—			—			—			—			—			—			—
Risk rating 7			—			141			—			—			14			2,875			—			48			3,078
Total			$	28,808		$	33,801		$	8,743		$	2,610		$	2,306		$	36,619		$	15,544		$	48		$	128,479
Current period gross charge-offs			$	—		$	—		$	10		$	—		$	—		$	68		$	—		$	—		$	78
Purchased HELOC loans
Risk rating 1 to 5			$	—		$	—		$	—		$	—		$	—		$	—		$	2,880		$	—		$	2,880
Risk rating 6			—			—			—			—			—			—			—			—			—
Risk rating 7			—			—			—			—			—			—			—			—			—
Total			$	—		$	—		$	—		$	—		$	—		$	—		$	2,880		$	—		$	2,880
Current period gross charge-offs			$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—
Consumer installment:
Originated indirect paper
Risk rating 1 to 5			$	—		$	—		$	—		$	—		$	—		$	6,491		$	—		$	—		$	6,491
Risk rating 6			—			—			—			—			—			—			—			—			—
Risk rating 7			—			—			—			—			—			44			—			—			44
Total			$	—		$	—		$	—		$	—		$	—		$	6,535		$	—		$	—		$	6,535
Current period gross charge-offs			$	—		$	—		$	—		$	—		$	—		$	13		$	—		$	—		$	13
Other consumer
Risk rating 1 to 5			$	2,104		$	1,525		$	763		$	559		$	402		$	274		$	530		$	1		$	6,158
Risk rating 6			—			—			—			—			—			—			—			—			—
Risk rating 7			9			2			—			—			16			1			1			—			29
Total			$	2,113		$	1,527		$	763		$	559		$	418		$	275		$	531		$	1		$	6,187
Current period gross charge-offs			$	—		$	2		$	1		$	11		$	3		$	6		$	—		$	—		$	23
Total loans receivable			$	190,301		$	313,863		$	420,211		$	172,168		$	93,413		$	201,004		$	69,766		$	66		$	1,460,792
Total current period gross charge-offs			$	—		$	2		$	21		$	43		$	3		$	91		$	—		$	—		$	160

Schedule of Loans by Risk Rating

Below is a summary of the unpaid principal balance of loans summarized by class and credit quality risk rating as of December 31, 2022:

						1 to 5						6						7																		TOTAL
Commercial/Agricultural real estate:
Commercial real estate						$	712,658					$	5,771					$	7,542																	$	725,971
Agricultural real estate						84,215						549						3,144																		87,908
Multi-family real estate						208,908						—						—																		208,908
Construction and land development						102,385						—						107																		102,492
C&I/Agricultural operating:
Commercial and industrial						129,748						5,526						739																		136,013
Agricultural operating						26,418						324						2,064																		28,806
Residential mortgage:
Residential mortgage						101,730						—						3,659																		105,389
Purchased HELOC loans						3,262						—						—																		3,262
Consumer installment:
Originated indirect paper						10,190						—						46																		10,236
Other Consumer						7,132						—						18																		7,150
Gross loans						$	1,386,646					$	12,170					$	17,319																	$	1,416,135
Less:
Unearned net deferred fees and costs and loans in process																																				(2,585)
Unamortized discount on acquired loans																																				(1,766)
Allowance for loan losses																																				(17,939)
Loans receivable, net																																				$	1,393,845

Schedule of Changes in Loans

A summary of the changes in those loans is as follows:

						Twelve months ended						Twelve months ended
						December 31, 2023						December 31, 2022
Balance—beginning of period						$	38,410					$	32,423
New loan originations						624						7,994
Repayments						(2,442)						(2,007)
Balance—end of period						$	36,592					$	38,410
Available and unused lines of credit						$	603					$	—

Schedule of Allowance for Credit Losses

The following tables present the balance and activity in the allowance for credit losses (“ACL”) - loans by portfolio segment for the twelve months ended December 31, 2023:

			Commercial/Agricultural Real Estate						C&I/Agricultural operating						Residential Mortgage						Consumer Installment						Unallocated						Total
Twelve months ended December 31, 2023
Allowance for Credit Losses - Loans:
ACL - Loans, at beginning of period			$	14,085					$	2,318					$	599					$	129					$	808					$	17,939
Cumulative effect of ASU 2016-13 adoption			4,510						(331)						1,119						216						(808)						4,706
Charge-offs			(46)						—						(78)						(36)						—						(160)
Recoveries			489						47						42						33						—						611
Additions/(reversals) to ACL - Loans via provision for credit losses charged to operations			(254)						(929)						1,062						(67)						—						(188)
ACL - Loans, at end of period			$	18,784					$	1,105					$	2,744					$	275					$	—					$	22,908

						December 31, 2023 and Twelve Months Ended						December 31, 2022 and Twelve Months Ended
ACL - Unfunded Commitments - beginning of period						$	—					$	—
Cumulative effect of ASU 2016-13 adoption						1,537						—
Reversals to ACL - Unfunded Commitments via provision for credit losses charged to operations						(287)						—
ACL - Unfunded Commitments - End of period						$	1,250					$	—

Schedule of Provision for Credit Losses

The following table presents the components of the provision for credit losses.

						December 31, 2023 and Twelve Months Ended
Provision for credit losses on:
Loans						$	(188)
Unfunded Commitments						(287)
Total provision for credit losses						$	(475)

Schedule of Changes of Impaired Loans and Non-impaired Loans

Changes in the ALL by loan type for the periods presented below were as follows:

			Commercial/Agricultural Real Estate						C&I/Agricultural operating						Residential Mortgage						Consumer Installment						Unallocated						Total
Twelve months ended December 31, 2022:
Allowance for Loan Losses:
Beginning balance, January 1, 2022			$	12,354					$	1,959					$	518					$	225					$	774					$	15,830
Charge-offs			(157)						(310)						(35)						(45)						—						(547)
Recoveries			74						35						2						50						—						161
Provision			1,280						571						89						(109)						34						1,865
Total Allowance on originated loans			13,551						2,255						574						121						808						17,309
Other acquired loans:
Beginning balance, January 1, 2022			856						69						130						28						—						1,083
Charge-offs			(48)						(36)						(33)						(3)						—						(120)
Recoveries			28						1						27						1						—						57
Provision			(302)						29						(99)						(18)						—						(390)
Total allowance on other acquired loans			534						63						25						8						—						630
Total allowance on acquired loans			534						63						25						8						—						630
Ending Balance, December 31, 2023			$	14,085					$	2,318					$	599					$	129					$	808					$	17,939
Allowance for Loan Losses at December 31, 2022:
Amount of allowance for loan losses arising from loans individually evaluated for impairment			$	519					$	249					$	48					$	10					$	—					$	826
Amount of allowance for loan losses arising from loans collectively evaluated for impairment			$	13,566					$	2,069					$	551					$	119					$	808					$	17,113
Loans Receivable as of December 31, 2022:
Ending balance of originated loans			$	1,017,529					$	150,239					$	88,045					$	17,130					$	—					$	1,272,943
Ending balance of purchased credit-impaired loans			5,748						362						890						—						—						7,000
Ending balance of other acquired loans			102,002						14,218						19,716						256						—						136,192
Ending balance of loans			$	1,125,279					$	164,819					$	108,651					$	17,386					$	—					$	1,416,135
Ending balance: individually evaluated for impairment			$	16,874					$	3,292					$	5,998					$	755					$	—					$	26,919
Ending balance: collectively evaluated for impairment			$	1,108,405					$	161,527					$	102,653					$	16,631					$	—					$	1,389,216

Schedule of Loans Receivable

Loans receivable by loan type as of December 31, 2022, were as follows:

			Commercial/Agricultural Real Estate						C&I/Agricultural operating						Residential Mortgage						Consumer Installment						Total
Performing loans
Performing TDR loans			$	1,336					$	960					$	2,875					$	—					$	5,171
Performing loans other			1,115,465						162,417						104,287						17,345						1,399,514
Total performing loans			1,116,801						163,377						107,162						17,345						1,404,685
Nonperforming loans (1)																											—
Nonperforming TDR loans			1,878						391						348						—						2,617
Nonperforming loans other			6,600						1,051						1,141						41						8,833
Total nonperforming loans			8,478						1,442						1,489						41						11,450
Total loans			$	1,125,279					$	164,819					$	108,651					$	17,386					$	1,416,135

(1) Nonperforming loans are either 90+ days past due or nonaccrual.

Schedule of Aging Analysis of Bank Real Estate and Consumer Loans

An aging analysis of the Company’s commercial/agricultural real estate, C&I, agricultural operating, residential mortgage, consumer installment and purchased third party loans as of December 31, 2023 and December 31, 2022, respectively, was as follows:

(Loan balances at amortized cost)			30-59 Days Past Due and Accruing						60-89 Days Past Due and Accruing						Greater Than 89 Days Past Due and Accruing						Total Past Due and Accruing						Nonaccrual Loans						Total Past Due Accruing and Nonaccrual Loans						Current						Total Loans
December 31, 2023
Commercial/Agricultural real estate:
Commercial real estate			$	50					$	308					$	—					$	358					$	10,359					$	10,717					$	737,730					$	748,447
Agricultural real estate			—						—						—						—						391						391						82,766						83,157
Multi-family real estate			—						—						—						—						—						—						228,004						228,004
Construction and land development			—						—						—						—						54						54						110,164						110,218
C&I/Agricultural operating:
Commercial and industrial			248						—						—						248						—						248						120,942						121,190
Agricultural operating			—						—						—						—						1,180						1,180						24,515						25,695
Residential mortgage:
Residential mortgage			826						350						387						1,563						1,167						2,730						125,749						128,479
Purchased HELOC loans			117						—						—						117						—						117						2,763						2,880
Consumer installment:
Originated indirect paper			66						—						—						66						15						81						6,454						6,535
Other consumer			38						—						2						40						18						58						6,129						6,187
Total			$	1,345					$	658					$	389					$	2,392					$	13,184					$	15,576					$	1,445,216					$	1,460,792
(Loan balances at unpaid principal balance)			30-59 Days Past Due and Accruing						60-89 Days Past Due and Accruing						Greater Than 89 Days Past Due and Accruing						Total Past Due and Accruing						Nonaccrual Loans						Total Past Due Accruing and Nonaccrual Loans						Current						Total Loans
December 31, 2022
Commercial/Agricultural real estate:
Commercial real estate			$	202					$	88					$	—					$	290					$	5,736					$	6,026					$	719,945					$	725,971
Agricultural real estate			4,992						—						—						4,992						2,742						7,734						80,174						87,908
Multi-family real estate			—						—						—						—						—						—						208,908						208,908
Construction and land development			3,975						—						—						3,975						—						3,975						98,517						102,492
C&I/Agricultural operating:
Commercial and industrial			—						26						—						26						552						578						135,435						136,013
Agricultural operating			826						—						—						826						890						1,716						27,090						28,806
Residential mortgage:
Residential mortgage			767						479						236						1,482						1,253						2,735						102,654						105,389
Purchased HELOC loans			—						—						—						—						—						—						3,262						3,262
Consumer installment:
Originated indirect paper			15						—						—						15						27						42						10,194						10,236
Other consumer			39						2						10						51						4						55						7,095						7,150
Total			$	10,816					$	595					$	246					$	11,657					$	11,204					$	22,861					$	1,393,274					$	1,416,135

The following table shows the performance of such loans that have been modified during the twelve months ended December 31, 2023.

						Current						30-59 Days Past Due						60-89 Days Past Due						Greater Than 89 Days Past Due
Commercial real estate						$	4,694					$	—					$	—					$	—
Commercial and industrial						2,200						—						—						—
Residential mortgage						35						—						69						—
Other consumer						20						—						—						—
Total						$	6,949					$	—					$	69					$	—

Schedule of Nonaccrual Loans

The following table presents the amortized cost basis of loans on nonaccrual status and of nonaccrual loans individually evaluated at December 31, 2023 with no allowance for credit losses and interest income that would have been recorded under the original terms of such nonaccrual loans:

December 31, 2023			Total Nonaccrual Loans						Nonaccrual with no Allowance for Credit Losses						Interest Income Not Recorded for Nonaccrual loans
Commercial/Agricultural real estate:
Commercial real estate			$	10,359					$	10,347					$	497
Agricultural real estate			391						391						46
Multi-family real estate			—						—						—
Construction and land development			54						54						1
C&I/Agricultural operating:
Commercial and industrial			—						—						—
Agricultural operating			1,180						1,180						120
Residential mortgage:
Residential mortgage			1,167						934						68
Purchased HELOC loans			—						—						—
Consumer installment:
Originated indirect paper			15						15						1
Other consumer			18						18						1
Total			$	13,184					$	12,939					$	734

Schedule of Collateral Dependent Loans by Portfolio Segment

The following table presents the amortized cost basis of collateral dependent loans by portfolio segment and collateral type that were individually evaluated to determine expected credit losses and the related allowance for credit losses as of December 31, 2023.

			Collateral Type
December 31, 2023			Real Estate						Other Assets						Total						Without an Allowance						With an Allowance						Allowance Allocation
Commercial/Agricultural real estate:
Commercial real estate			$	15,086					$	—					$	15,086					$	11,350					$	3,736					$	703
Agricultural real estate			6,605						—						6,605						6,605						—						—
Multi-family real estate			—						—						—						—						—						—
Construction and land development			313						—						313						313						—						—
C&I/Agricultural operating:
Commercial and industrial			—						2,219						2,219						2,219						—						—
Agricultural operating			—						1,181						1,181						1,181						—						—
Residential mortgage:
Residential mortgage			3,145						—						3,145						2,591						554						88
Purchased HELOC loans			—						—						—						—						—						—
Consumer installment:
Originated indirect paper			—						44						44						44						—						—
Other consumer			—						29						29						29						—						—
Total			$	25,149					$	3,473					$	28,622					$	24,332					$	4,290					$	791

Schedule of Bank Impaired Loans

A summary of the Company’s loans individually evaluated for impairment as of December 31, 2022 was as follows:

			Recorded Investment						Unpaid Principal Balance						Related Allowance						Average Recorded Investment						Interest Income Recognized
December 31, 2022
With No Related Allowance Recorded:
Commercial/Agricultural real estate			$	9,741					$	9,766					$	—					$	13,657					$	549
C&I/Agricultural operating			2,744						2,754						—						4,467						200
Residential mortgage			5,846						5,907						—						6,304						276
Consumer installment			745						745						—						307						5
Total			$	19,076					$	19,172					$	—					$	24,735					$	1,030
With An Allowance Recorded:
Commercial/Agricultural real estate			$	7,108					$	7,108					$	519					$	6,028					$	273
C&I/Agricultural operating			538						538						249						273						48
Residential mortgage			91						91						48						298						65
Consumer installment			10						10						10						2						2
Total			$	7,747					$	7,747					$	826					$	6,601					$	388
December 31, 2022 Totals
Commercial/Agricultural real estate			$	16,849					$	16,874					$	519					$	19,685					$	822
C&I/Agricultural operating			3,282						3,292						249						4,741						248
Residential mortgage			5,937						5,998						48						6,603						341
Consumer installment			755						755						10						310						7
Total			$	26,823					$	26,919					$	826					$	31,336					$	1,418

Schedule of Loan Modifications

The tables below detail Loan Modifications Made to Borrowers Experiencing Financial Difficulty during the twelve months ended December 31, 2023:

						Term Extension
Loan Class						Amortized Cost Basis at December 31, 2023						% of Total Class of Financing Receivables
Commercial real estate						$	4,694					0.63		%
Commercial and industrial						$	2,200					1.82		%
Residential mortgage						$	35					0.03		%
Other consumer						$	1					0.02		%
						Other-Than-Insignificant Payment Delay
Loan Class						Amortized Cost Basis at December 31, 2023						% of Total Class of Financing Receivables
Residential mortgage						$	69					0.05		%
Other consumer						$	19					0.31		%

Following is a summary of TDR loans by accrual status as of December 31, 2022.

						December 31
						2022
Troubled debt restructure loans:
Accrual status						$	5,171
Non-accrual status						2,617
Total						$	7,788

The following provides detail, including specific reserve and reasons for modification, related to loans identified as TDRs during the year ended December 31, 2022:

						Number of Contracts						Modified Rate						Modified Payment						Modified Under- writing						Other						Pre-Modification Outstanding Recorded Investment						Post-Modification Outstanding Recorded Investment						Specific Reserve
Twelve months ended December 31, 2022
TDRs:
Commercial/Agricultural real estate						7						$	1,241					$	—					$	1,964					$	—					$	3,205					$	3,205					$	—
C&I/Agricultural operating						5						1,424						—						736						—						2,160						2,160						—
Residential mortgage						11						116						147						507						—						770						770						—
Consumer installment						—						—						—						—						—						—						—						—
Totals						23						$	2,781					$	147					$	3,207					$	—					$	6,135					$	6,135					$	—

Schedule of Financial Effect of the Modified Made to Borrowers Experiencing

The following tables describe the financial effect of the modifications made to borrowers experiencing financial difficulty during the twelve months ended December 31, 2023:

Term Extension
Loan Class						Financial Effect
Commercial real estate						A weighted average of 20 months was added to the term of the loans
Commercial and industrial						A weighted average of 3 months was added to the term of the loans
Residential mortgage						A weighted average of 16 months was added to the term of the loans
Other consumer						A weighted average of 12 months was added to the term of the loans
Other-Than-Insignificant Payment Delay
Loan Class						Financial Effect
Residential mortgage						Payments were deferred a weighted average of 6 months
Other consumer						Payments were deferred a weighted average of 3 months

Schedule of Loans by Loan Class Modified in Troubled Debt Restructuring

A summary of loans by loan class modified in a troubled debt restructuring as of December 31, 2022 are below:

						December 31, 2022
						Number of Modifications						Recorded Investment
Troubled debt restructurings:
Commercial/ Agricultural real estate						14						$	3,214
C&I/ Agricultural operating						8						1,351
Residential mortgage						45						3,223
Consumer installment						—						—
Total loans						67						$	7,788

Schedule of Restructured Loans in Default

The following table provides the number of loans modified in a TDR during the previous twelve months which subsequently defaulted during the year ended December 31, 2022, as well as the recorded investment in these restructured loans as of December 31, 2022:

						December 31, 2022
						Number of Modifications						Recorded Investment
Troubled debt restructurings:
Commercial/ Agricultural real estate						—						$	—
C&I/ Agricultural operating						1						231
Residential mortgage						2						40
Consumer installment						—						—
Total troubled debt restructurings						3						$	271

Schedule of Acquired Loans

All acquired loans were initially recorded at fair value at the acquisition date. The outstanding balance and the carrying amount of acquired loans included in the consolidated balance sheet are as follows:

						December 31, 2022
Accountable for under ASC 310-30 (PCI loans)
Outstanding balance						$	7,000
Carrying amount						$	6,904
Accountable for under ASC 310-20 (non-PCI loans)
Outstanding balance						$	136,192
Carrying amount						$	134,522
Total acquired loans
Outstanding balance						$	143,192
Carrying amount						$	141,426

Schedule of Accelerate Accretion and Lower Future Years Accretion

The following table below shows scheduled accretion by year for the accretable differences recognized due to fair value purchase accounting on recent whole bank acquisitions. In addition, the table below includes $1,165 of accretable discount from purchased impaired loans with the original non-accretable discount transferred to accretable discount. The accretion on this balance is scheduled to be approximately $80 in 2023; however large balance payoffs, as seen in 2022, 2021 and 2020, would accelerate this accretion and lower future years accretion.

Fiscal years ending December 31,						Purchase Accounting Accretable Discount
2023						$	363
2024						215
2025						180
2026						84
2027						77
Thereafter						751
Total						$	1,670

Schedule of Non-Accretable Yield

The following table provides changes in non-accretable yield for all acquired loans from prior acquisitions with deteriorated credit quality:

						December 31, 2022
Balance at beginning of period						$	653
Additions to non-accretable difference for acquired purchased credit impaired loans						—
Non-accretable difference realized as interest from payoffs of purchased credit impaired loans						(239)
Transfers from non-accretable difference to accretable discount						(126)
Non-accretable difference transferred to OREO due to loan foreclosure						(192)
Balance at end of period						$	96

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