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ACQUIRED CREDIT IMPAIRED LOANS
 12 Months Ended
Dec. 31, 2017
Acquired Credit Impaired Loans [Abstract]  
ACQUIRED CREDIT IMPAIRED LOANS
ACQUIRED CREDIT IMPAIRED LOANS

The following table provides, as of December 31, the major classifications of loans acquired that are accounted for in accordance with FASB ASC 310-30 (in thousands):
 
2017
 
2016
Commercial & industrial
$
1,008

 
98

Commercial, secured by real estate
4,048

 
6,305

Residential real estate
2,024

 
2,471

Consumer
—

 
17

Agricultural
—

 
—

Other loans, including deposit overdrafts
402

 
455

 
7,482

 
9,346

Less allowance for loan losses
—

 
292

Loans, net
$
7,482

 
9,054



The following table provides the outstanding balance and related carrying amount for acquired impaired loans at December 31 (in thousands):
 
2017
 
2016
Outstanding balance
$
9,065

 
12,289

Carrying amount
7,482

 
9,346


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

 
1,503

Accretable discount acquired during period
—

 
—

Reclass from nonaccretable discount to accretable discount
564

 
423

Less disposals
(170
)
 
(5
)
Less accretion
(805
)
 
(841
)
Accretable discount, end of year
$
669

 
1,080