Organization, Consolidation and Presentation of Financial Statements (Tables)

9 Months Ended

Sep. 30, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Accounting Standards Update and Change in Accounting Principle

The following table illustrates the impact of ASC 326 adoption.

	January 1, 2023
	Pre-ASC 326 Adoption		Impact of ASC 326 Adoption		As Reported Under ASC 326
Assets:
Commercial	$	4,804	$	677	$	5,481
Real estate:
Construction, land and land development	3,548		(234)		3,314
1-4 family residential first mortgages	357		121		478
Home equity	101		(8)		93
Commercial	16,575		1,911		18,486
Consumer and other	88		(9)		79
Allowance for credit losses on loans	$	25,473	$	2,458	$	27,931
Liabilities:
Liability for off-balance sheet credit exposures	$	—	$	2,344	$	2,344