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Basis of Presentation (Tables)

3 Months Ended

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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- References

No definition available.

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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

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