Accounting for Certain Loans Acquired in a Transfer (Tables)

6 Months Ended

Jun. 30, 2019

Carrying Amounts of Loans

The carrying amounts of those loans included in the balance sheet amounts of loans receivable are as follows:

	June 30, 2019
	Commercial		Real Estate		Consumer		Outstanding Balance		Allowance for Loan Losses		Carrying Amount
Heartland	$	217	$	152	$	—	$	369	$	—	$	369
Summit		213		515		—		728		—		728
Peoples		249		40		—		289		—		289
Kosciusko		672		148		—		820		195		625
LaPorte		663		818		24		1,505		—		1,505
Lafayette		2,002		—		—		2,002		—		2,002
Wolverine		5,606		—		—		5,606		19		5,587
Salin		8,075		1,855		1,096		11,026		—		11,026
Total	$	17,697	$	3,528	$	1,120	$	22,345	$	214	$	22,131
	December 31, 2018
	Commercial		Real Estate		Consumer		Outstanding Balance		Allowance for Loan Losses		Carrying Amount
Heartland	$	232	$	175	$	—	$	407	$	—	$	407
Summit		323		555		—		878		—		878
Peoples		270		58		—		328		—		328
Kosciusko		746		155		—		901		—		901
LaPorte		753		947		27		1,727		60		1,667
Lafayette		3,080		—		—		3,080		—		3,080
Wolverine		7,841		—		—		7,841		—		7,841
Total	$	13,245	$	1,890	$	27	$	15,162	$	60	$	15,102

Accretable Yield or Income Expected to be Collected

Accretable yield, or income expected to be collected for the six months ended June 30, is as follows:

	Six Months Ended June 30, 2019
	Beginning balance		Additions		Accretion			Reclassification from nonaccretable difference		Disposals			Ending balance
Heartland	$	174	$	—	$	(16	)	$	—	$	—		$	158
Summit		42		—		(5	)		—		(11	)		26
Kosciusko		300		—		(33	)		—		(1	)		266
LaPorte		829		—		(59	)		—		—			770
Lafayette		609		—		(67	)		—		(180	)		362
Wolverine		698		—		(212	)		—		(120	)		366
Salin		—		735		—			—		—			735
Total	$	2,652	$	735	$	(392	)	$	—	$	(312	)	$	2,683
	Six Months Ended June 30, 2018
	Beginning balance		Additions		Accretion			Reclassification from nonaccretable difference		Disposals			Ending balance
Heartland	$	452	$	—	$	(68	)	$	—	$	(193	)	$	191
Summit		147		—		(34	)		—		(6	)		107
Kosciusko		386		—		(40	)		—		—			346
LaPorte		980		—		(75	)		—		(7	)		898
Lafayette		933		—		(176	)		—		(2	)		755
Wolverine		2,267		—		(538	)		—		(680	)		1,049
Total	$	5,165	$	—	$	(931	)	$	—	$	(888	)	$	3,346