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Basis of Presentation (Tables)
3 Months Ended
Mar. 31, 2024
Basis of Presentation [Abstract]  
Schedule of Impact of the Adoption of ASC 326 The following table details the 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