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Accounting for Certain Loans Acquired in a Purchase (Tables)
 9 Months Ended
Sep. 30, 2014
Receivables [Abstract]  
Schedule of Carrying Values of Certain Loans Acquired in a Transfer Not Accounted for as Debt Securities
The following table includes the outstanding balance and carrying amount of loans acquired during the years ended December 31, 2012 and 2013, which are included in the balance sheet amounts of loans receivable at September 30, 2014 and December 31, 2013.

September 30, 2014

December 31, 2013

CFS

SCB

Total

CFS

SCB

Total
Commercial and industrial loans
$
77,186


$
6,406


$
83,592


$
81,303


$
8,184


$
89,487

Agricultural production financing and other loans to farmers



959


959





1,161


1,161

Real estate loans:




 





 
Construction
11,099





11,099


17,962





17,962

Commercial and farmland
264,241


16,482


280,723


311,631


23,418


335,049

Residential
150,454


7,717


158,171


166,754


9,359


176,113

       Home Equity
40,864


16,381


57,245


49,042


18,236


67,278

Individuals' loans for household and other personal expenditures
1,054


140


1,194


2,360


269


2,629

Other Loans
87





87


132


407


539

Total
$
544,985


$
48,085


$
593,070


$
629,184


$
61,034


$
690,218













Carrying Amount
$
519,516


$
41,292


$
560,808


$
585,913


$
50,269


$
636,182

Allowance
398


61


459





229


229

Carrying Amount Net of Allowance
$
519,118


$
41,231


$
560,349


$
585,913


$
50,040


$
635,953
Schedule of Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement
The accretable yield, or income expected to be collected, and reclassifications from nonaccretable yield, are identified in the table below.


Three Months Ended September 30, 2014

Three Months Ended September 30, 2013

CFS

SCB

Total

SCB
Beginning balance
$
12,085


$
5,069


$
17,154


$
3,959

Additions










Accretion
(2,791
)

(693
)

(3,484
)

(413
)
Reclassification from nonaccretable
2,601


329


2,930



Disposals
(1,345
)

(363
)

(1,708
)


Ending balance
$
10,550


$
4,342


$
14,892


$
3,546





Nine Months Ended September 30, 2014

Nine Months Ended September 30, 2013

CFS

SCB

Total

SCB
Beginning balance
$
13,435


$
5,864


$
19,299


$
5,142

Additions










Accretion
(5,677
)

(1,749
)

(7,426
)

(1,596
)
Reclassification from nonaccretable
4,382


718


5,100



Disposals
(1,590
)

(491
)

(2,081
)


Ending balance
$
10,550


$
4,342


$
14,892


$
3,546