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Acquired Credit Impaired Loans
 6 Months Ended
Jun. 30, 2017
Receivables [Abstract]  
Acquired Credit Impaired Loans
Acquired Credit Impaired Loans

The following table provides at June 30, 2017 and December 31, 2016 the major classifications of acquired credit impaired loans that are accounted for in accordance with FASB ASC 310-30 (in thousands):
 
June 30, 2017
 
December 31, 2016
Commercial & industrial
$
865

 
$
98

Commercial, secured by real estate
4,331

 
6,305

Residential real estate
2,392

 
2,471

Consumer
5

 
17

Agricultural
—

 
—

Other loans, including deposit overdrafts
433

 
455

 
8,026

 
9,346

Less allowance for loan losses
—

 
292

Loans, net
$
8,026

 
$
9,054



The following table provides the outstanding balance and related carrying amount for acquired credit impaired loans at the dates indicated (in thousands):
 
June 30, 2017
 
December 31, 2016
Outstanding balance
$
10,343

 
$
12,289

Carrying amount
8,026

 
9,346



Activity during the six months ended June 30, 2017 and 2016 for the accretable discount related to acquired credit impaired loans is as follows (in thousands):
 
2017
 
2016
Accretable discount at beginning of year
$
1,080

 
$
1,503

Reclass from nonaccretable discount to accretable discount
158

 
307

Less disposals
(170
)
 
(3
)
Less accretion
(217
)
 
(439
)
Accretable discount at end of period
$
851

 
$
1,368