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v3.23.1

Basis of Presentation (Tables) | 3 Months Ended
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Mar. 31, 2023
Accounting Policies [Abstract] |
Schedule of impact of the adoption of ASC 326 |
|  | January 1, 2023 |
($ in thousands) |  | Pre-ASC 326 adoption |  |  | Impact of ASC 326 adoption |  |  | As reported under ASC 326 |  |  | Cummulative Effect on Retained Earnings |
Allowance for credit loss on loans |  |  |  |  |  |  |  |  |  |  |  |
Commercial & industrial |  | $ | 1,663 |  |  | $ | 230 |  |  | $ | 1,893 |  |  | $ | 182 |
Commercial real estate - owner occupied |  |  | 1,696 |  |  |  | 54 |  |  |  | 1,750 |  |  |  | 43 |
Commercial real estate - nonowner occupied |  |  | 4,584 |  |  |  | 1,015 |  |  |  | 5,599 |  |  |  | 801 |
Agricultural |  |  | 611 |  |  |  | (194 | ) |  |  | 417 |  |  |  | (153 | )
Residential real estate |  |  | 4,438 |  |  |  | 360 |  |  |  | 4,798 |  |  |  | 284 |
Home equity line of credit (HELOC) |  |  | 547 |  |  |  | (76 | ) |  |  | 471 |  |  |  | (60 | )
Consumer |  |  | 279 |  |  |  | (17 | ) |  |  | 262 |  |  |  | (13 | )
Total ACL on loans |  | $ | 13,818 |  |  | $ | 1,372 |  |  | $ | 15,190 |  |  | $ | 1,084 |
ACL on off-balance sheet commitments |  | $ | - |  |  | $ | 1,149 |  |  | $ | 1,149 |  |  | $ | 907 |

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- Definition Tabular disclosure of allowance for credit loss of financing receivable, classified as current. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B + Details
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