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Accounting for Certain Loans Acquired in a Purchase (Tables)
 3 Months Ended
Mar. 31, 2015
Receivables [Abstract]  
Schedule of outstanding balance and carrying amount of loans acquired during the period
The following table includes the outstanding balance and carrying amount of loans acquired during the years ended December 31, 2012, 2013 and 2014, which are included in the balance sheet amounts of loans receivable at March 31, 2015 and December 31, 2014.


March 31, 2015

December 31, 2014

Community

CFS

SCB

Total

Community

CFS

SCB

Total
Commercial and industrial loans
$
6,828


$
58,252


$
5,673


$
70,753


$
8,168


$
64,897


$
6,059


$
79,124

Agricultural production financing and other loans to farmers
737





877


1,614


1,100





893


1,993

Real estate loans:






 







 
Construction
19,969


7,334





27,303


19,063


9,113





28,176

Commercial and farmland
69,421


232,436


14,666


316,523


74,600


251,002


15,593


341,195

Residential
28,048


137,457


6,868


172,373


28,863


144,396


7,384


180,643

       Home Equity
9,324


37,439


14,843


61,606


9,881


39,244


15,758


64,883

Individuals' loans for household and other personal expenditures
1,056


779


95


1,930


1,314


922


121


2,357

Other Loans



84





84





86





86

Total
$
135,383


$
473,781


$
43,022


$
652,186


$
142,989


$
509,660


$
45,808


$
698,457

















Carrying Amount
$
126,996


$
450,867


$
36,980


$
614,843


$
134,198


$
484,949


$
39,324


$
658,471

Allowance
195


285





480





650





650

Carrying Amount Net of Allowance
$
126,801


$
450,582


$
36,980


$
614,363


$
134,198


$
484,299


$
39,324


$
657,821
Schedule of accretable yield, or income expected to be collected, and reclassifications from nonaccretable yield
The accretable yield, or income expected to be collected, and reclassifications from nonaccretable yield, are identified in the table below.  The table reflects only purchased loans accounted for under ASC 310-30 and not the entire portfolio of purchased loans.


Three Months Ended March 31, 2015
 
Three Months Ended March 31, 2014

Community

CFS

SCB

Total

CFS

SCB

Total
Beginning balance
$
2,122


$
2,400


$
868


$
5,390


$
4,164


$
1,388


$
5,552

Additions

















Accretion
(179
)

(1,341
)

(185
)

(1,705
)

(301
)

(187
)

(488
)
Reclassification from nonaccretable
47


950


135


1,132


252


55


307

Disposals












(35
)



(35
)
Ending balance
$
1,990


$
2,009


$
818


$
4,817


$
4,080


$
1,256


$
5,336