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Loans (Tables)
 12 Months Ended
Dec. 31, 2017
Receivables [Abstract]  
Classifications of Loans
Loans were comprised of the following classifications at December 31: 
 
 
2017
 
2016
Commercial:
 
 

 
 

Commercial and Industrial Loans and Leases
 
$
486,668

 
$
457,372

Commercial Real Estate Loans
 
926,729

 
856,094

Agricultural Loans
 
333,227

 
303,128

Retail:
 
 

 
 

Home Equity Loans
 
152,187

 
133,575

Consumer Loans
 
67,475

 
59,945

Residential Mortgage Loans
 
178,733

 
183,290

Subtotal
 
2,145,019

 
1,993,404

Less: Unearned Income
 
(3,381
)
 
(3,449
)
Allowance for Loan Losses
 
(15,694
)
 
(14,808
)
Loans, net
 
$
2,125,944

 
$
1,975,147
Schedule of Activity in Allowance for Loan Losses
The following tables present the activity in the allowance for loan losses by portfolio class for the years ended December 31, 2017, 2016, and 2015: 
 
 
Commercial
and
Industrial
Loans and
Leases
 
Commercial
Real Estate
Loans
 
Agricultural
Loans
 
Home
Equity
Loans
 
Consumer
Loans
 
Residential
Mortgage
Loans
 
Unallocated
 
Total
December 31, 2017
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Beginning Balance
 
$
3,725

 
$
5,452

 
$
4,094

 
$
283

 
$
235

 
$
329

 
$
690

 
$
14,808

Provision for Loan Losses
 
1,147

 
(689
)
 
840

 
78

 
517

 
44

 
(187
)
 
1,750

Recoveries
 
14

 
48

 
9

 
8

 
272

 
63

 
—

 
414

Loans Charged-off
 
(151
)
 
(220
)
 
(49
)
 
(39
)
 
(726
)
 
(93
)
 
—

 
(1,278
)
Ending Balance
 
$
4,735

 
$
4,591

 
$
4,894

 
$
330

 
$
298

 
$
343

 
$
503

 
$
15,694

 
 
Commercial
and
Industrial
Loans and
Leases
 
Commercial
Real Estate
Loans
 
Agricultural
Loans
 
Home
Equity
Loans
 
Consumer
Loans
 
Residential
Mortgage
Loans
 
Unallocated
 
Total
December 31, 2016
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Beginning Balance
 
$
4,242

 
$
6,342

 
$
2,115

 
$
383

 
$
230

 
$
414

 
$
712

 
$
14,438

Provision for Loan Losses
 
(483
)
 
(846
)
 
2,000

 
33

 
273

 
245

 
(22
)
 
1,200

Recoveries
 
32

 
10

 
1

 
3

 
208

 
16

 
—

 
270

Loans Charged-off
 
(66
)
 
(54
)
 
(22
)
 
(136
)
 
(476
)
 
(346
)
 
—

 
(1,100
)
Ending Balance
 
$
3,725

 
$
5,452

 
$
4,094

 
$
283

 
$
235

 
$
329

 
$
690

 
$
14,808


 
 
Commercial
and
Industrial
Loans and
Leases
 
Commercial
Real Estate
Loans
 
Agricultural
Loans
 
Home
Equity
Loans
 
Consumer
Loans
 
Residential
Mortgage
Loans
 
Unallocated
 
Total
December 31, 2015
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Beginning Balance
 
$
4,627

 
$
7,273

 
$
1,123

 
$
246

 
$
354

 
$
622

 
$
684

 
$
14,929

Provision for Loan Losses
 
(451
)
 
(688
)
 
992

 
160

 
(48
)
 
7

 
28

 
—

Recoveries
 
102

 
107

 
—

 
10

 
236

 
18

 
—

 
473

Loans Charged-off
 
(36
)
 
(350
)
 
—

 
(33
)
 
(312
)
 
(233
)
 
—

 
(964
)
Ending Balance
 
$
4,242

 
$
6,342

 
$
2,115

 
$
383

 
$
230

 
$
414

 
$
712

 
$
14,438
Schedule of Allowance for Loan Losses and Recorded Investment in Loans
The following tables present the balance in the allowance for loan losses and the recorded investment in loans by portfolio class and based on impairment method as of December 31, 2017 and 2016:
December 31, 2017
 
Total
 
Commercial
and
Industrial
Loans and Leases
 
Commercial
Real Estate Loans
 
Agricultural Loans
 
Home
Equity Loans
 
Consumer Loans
 
Residential
Mortgage Loans
 
Unallocated
Allowance for Loan Losses:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Ending Allowance Balance Attributable to Loans:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Individually Evaluated for Impairment
 
$
2,228

 
$
1,399

 
$
829

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Collectively Evaluated for Impairment
 
13,455

 
3,333

 
3,759

 
4,894

 
330

 
298

 
338

 
503

Acquired with Deteriorated Credit Quality
 
11

 
3

 
3

 
—

 
—

 
—

 
5

 
—

Total Ending Allowance Balance
 
$
15,694

 
$
4,735

 
$
4,591

 
$
4,894

 
$
330

 
$
298

 
$
343

 
$
503

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Loans:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Loans Individually Evaluated for Impairment
 
$
11,633

 
$
5,918

 
$
5,552

 
$
163

 
$
—

 
$
—

 
$
—

 
n/m(2)

Loans Collectively Evaluated for Impairment
 
2,133,752

 
481,152

 
917,036

 
336,849

 
152,757

 
67,647

 
178,311

 
n/m(2)

Loans Acquired with Deteriorated Credit Quality
 
9,117

 
988

 
6,452

 
789

 
—

 
—

 
888

 
n/m(2)

Total Ending Loans Balance (1)
 
$
2,154,502

 
$
488,058

 
$
929,040

 
$
337,801

 
$
152,757

 
$
67,647

 
$
179,199

 
n/m(2)

 
(1) Total recorded investment in loans includes $9,483 in accrued interest.
(2)n/m = not meaningful

December 31, 2016
 
Total
 
Commercial
and
Industrial
Loans and Leases
 
Commercial
Real Estate Loans
 
Agricultural Loans
 
Home
Equity Loans
 
Consumer Loans
 
Residential
Mortgage Loans
 
Unallocated
Allowance for Loan Losses:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Ending Allowance Balance Attributable to Loans:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Individually Evaluated  for Impairment
 
$
255

 
$
24

 
$
231

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Collectively Evaluated for Impairment
 
14,448

 
3,698

 
5,172

 
4,046

 
283

 
230

 
329

 
690

Acquired with Deteriorated Credit Quality
 
105

 
3

 
49

 
48

 
—

 
5

 
—

 
—

Total Ending Allowance Balance
 
$
14,808

 
$
3,725

 
$
5,452

 
$
4,094

 
$
283

 
$
235

 
$
329

 
$
690

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Loans:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Loans Individually Evaluated for Impairment
 
$
1,239

 
$
113

 
$
832

 
$
294

 
$
—

 
$
—

 
$
—

 
n/m(2)

Loans Collectively Evaluated for Impairment
 
1,989,128

 
456,769

 
849,510

 
305,946

 
134,032

 
60,046

 
182,825

 
n/m(2)

Loans Acquired with Deteriorated Credit Quality
 
11,048

 
1,656

 
7,688

 
706

 
—

 
53

 
945

 
n/m(2)

Total Ending Loans Balance (1)
 
$
2,001,415

 
$
458,538

 
$
858,030

 
$
306,946

 
$
134,032

 
$
60,099

 
$
183,770

 
n/m(2)

 
(1) Total recorded investment in loans includes $8,011 in accrued interest.
(2)n/m = not meaningful
Schedule of Loans Individually Evaluated for Impairment
The following tables present loans individually evaluated for impairment by class of loans as of December 31, 2017 and 2016:
 
 
Unpaid
Principal
Balance(1)
 
Recorded
Investment
 
Allowance for
Loan Losses
Allocated
December 31, 2017
 
 

 
 

 
 

With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
1,205

 
$
1,166

 
$
—

Commercial Real Estate Loans
 
1,812

 
1,495

 
—

Agricultural Loans
 
919

 
749

 
—

Subtotal
 
3,936

 
3,410

 
—

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
4,804

 
4,763

 
1,402

Commercial Real Estate Loans
 
4,489

 
4,465

 
832

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
9,293

 
9,228

 
2,234

Total
 
$
13,229

 
$
12,638

 
$
2,234

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
1,255

 
$
797

 
$
—

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
252

 
$
208

 
$
6

 
(1) Unpaid Principal Balance is the remaining contractual payments gross of partial charge-offs and discounts.
 
 
 
Unpaid
Principal
Balance(1)
 
Recorded
Investment
 
Allowance for
Loan Losses
Allocated
December 31, 2016
 
 

 
 

 
 

With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
85

 
$
29

 
$
—

Commercial Real Estate Loans
 
1,278

 
784

 
—

Agricultural Loans
 
356

 
294

 
—

Subtotal
 
1,719

 
1,107

 
—

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
148

 
107

 
27

Commercial Real Estate Loans
 
839

 
827

 
280

Agricultural Loans
 
588

 
497

 
48

Subtotal
 
1,575

 
1,431

 
355

Total
 
$
3,294

 
$
2,538

 
$
355

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
1,018

 
$
531

 
$
—

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
910

 
$
768

 
$
100

 
(1) Unpaid Principal Balance is the remaining contractual payments gross of partial charge-offs and discounts.
 
The following tables present loans individually evaluated for impairment by class of loans for the years ended December 31, 2017, 2016 and 2015:
 
 
Average
Recorded
Investment
 
Interest
Income
Recognized
 
Cash
Basis
Recognized
December 31, 2017
 
 

 
 

 
 

With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
635

 
$
27

 
$
2

Commercial Real Estate Loans
 
1,184

 
57

 
29

Agricultural Loans
 
690

 
24

 
16

Subtotal
 
2,509

 
108

 
47

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
1,986

 
4

 
2

Commercial Real Estate Loans
 
2,842

 
17

 
6

Agricultural Loans
 
363

 
—

 
—

Subtotal
 
5,191

 
21

 
8

Total
 
$
7,700

 
$
129

 
$
55

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
792

 
$
25

 
$
25

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
238

 
$
19

 
$
7

 
 
 
Average
Recorded
Investment
 
Interest
Income
Recognized
 
Cash
Basis
Recognized
December 31, 2016
 
 

 
 

 
 

With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
295

 
$
29

 
$
15

Commercial Real Estate Loans
 
1,688

 
92

 
73

Agricultural Loans
 
461

 
2

 
1

Subtotal
 
2,444

 
123

 
89

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
102

 
1

 
1

Commercial Real Estate Loans
 
1,587

 
6

 
2

Agricultural Loans
 
249

 
—

 
—

Subtotal
 
1,938

 
7

 
3

Total
 
$
4,382

 
$
130

 
$
92

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
489

 
$
21

 
$
10

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
711

 
$
—

 
$
—

 
 
 
Average
Recorded
Investment
 
Interest
Income
Recognized
 
Cash
Basis
Recognized
December 31, 2015
 
 

 
 

 
 

With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
447

 
$
29

 
$
29

Commercial Real Estate Loans
 
1,282

 
104

 
103

Agricultural Loans
 
9

 
1

 
1

Subtotal
 
1,738

 
134

 
133

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
1,726

 
89

 
89

Commercial Real Estate Loans
 
2,840

 
5

 
3

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
4,566

 
94

 
92

Total
 
$
6,304

 
$
228

 
$
225

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
196

 
$
—

 
$
—

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
—

 
$
—

 
$
—
Schedule of Recorded Investment in Non-accrual Loans
The following tables present the recorded investment in non-accrual loans and loans past due 90 days or more still on accrual by class of loans as of December 31, 2017 and 2016:
 
 
 
 
 
 
Loans Past Due
90 Days or More
 
 
Non-Accrual
 
& Still Accruing
 
 
2017
 
2016
 
2017
 
2016
Commercial and Industrial Loans and Leases
 
$
4,753

 
$
86

 
$
—

 
$
2

Commercial Real Estate Loans
 
4,618

 
1,408

 
474

 
—

Agricultural Loans
 
748

 
792

 
268

 
—

Home Equity Loans
 
199

 
73

 
—

 
—

Consumer Loans
 
286

 
85

 
—

 
—

Residential Mortgage Loans
 
487

 
1,349

 
—

 
—

Total
 
$
11,091

 
$
3,793

 
$
742

 
$
2

Loans Acquired With Deteriorated Credit Quality
(Included in the Total Above)
 
$
866

 
$
1,264

 
$
—

 
$
—
Schedule of Aging of Recorded Investment in Past Due Loans
The following tables present the aging of the recorded investment in past due loans by class of loans as of December 31, 2017 and 2016:
 
 
Total
 
30-59 Days
Past Due
 
60-89 Days
Past Due
 
90 Days
or More
Past Due
 
Total
Past Due
 
Loans Not
Past Due
December 31, 2017
 
 

 
 

 
 

 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
488,058

 
$
209

 
$
1,365

 
$
905

 
$
2,479

 
$
485,579

Commercial Real Estate Loans
 
929,040

 
1,229

 
1,650

 
677

 
3,556

 
925,484

Agricultural Loans
 
337,801

 
27

 
—

 
268

 
295

 
337,506

Home Equity Loans
 
152,757

 
366

 
93

 
199

 
658

 
152,099

Consumer Loans
 
67,647

 
246

 
97

 
286

 
629

 
67,018

Residential Mortgage Loans
 
179,199

 
2,850

 
1,247

 
261

 
4,358

 
174,841

Total (1)
 
$
2,154,502

 
$
4,927

 
$
4,452

 
$
2,596

 
$
11,975

 
$
2,142,527

Loans Acquired With Deteriorated Credit Quality
(Included in the Total Above)
 
$
9,117

 
$
342

 
$
74

 
$
27

 
$
443

 
$
8,674

 
(1) Total recorded investment in loans includes $9,483 in accrued interest.
 
 
 
Total
 
30-59 Days
Past Due
 
60-89 Days
Past Due
 
90 Days
or More
Past Due
 
Total
Past Due
 
Loans Not
Past Due
December 31, 2016
 
 
 
 
 
 
 
 
 
 
 
 
Commercial and Industrial Loans and Leases
 
$
458,538

 
$
20

 
$
4

 
$
77

 
$
101

 
$
458,437

Commercial Real Estate Loans
 
858,030

 
1,509

 
21

 
330

 
1,860

 
856,170

Agricultural Loans
 
306,946

 
84

 
50

 
610

 
744

 
306,202

Home Equity Loans
 
134,032

 
707

 
16

 
73

 
796

 
133,236

Consumer Loans
 
60,099

 
175

 
147

 
85

 
407

 
59,692

Residential Mortgage Loans
 
183,770

 
3,470

 
1,251

 
806

 
5,527

 
178,243

Total (1)
 
$
2,001,415

 
$
5,965

 
$
1,489

 
$
1,981

 
$
9,435

 
$
1,991,980

Loans Acquired With Deteriorated Credit Quality
(Included in the Total Above)
 
$
11,048

 
$
130

 
$
—

 
$
627

 
$
757

 
$
10,291

Loans Acquired in Current Year
(Included in the Total Above)
 
$
262,809

 
$
2,752

 
$
862

 
$
1,126

 
$
4,740

 
$
258,069

 
(1) Total recorded investment in loans includes $8,011 in accrued interest.
Schedule of Recorded Investment of Troubled Debt Restructurings
The following tables present the recorded investment of troubled debt restructurings by class of loans as of December 31, 2017 and 2016: 
 
 
Total
 
Performing
 
Non-Accrual(1)
December 31, 2017
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
258

 
$
125

 
$
133

Commercial Real Estate Loans
 
24

 
24

 
—

Total
 
$
282

 
$
149

 
$
133

 
 
Total
 
Performing
 
Non-Accrual(1)
December 31, 2016
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
28

 
$
28

 
$
—

Commercial Real Estate Loans
 
—

 
—

 
—

Total
 
$
28

 
$
28

 
$
—

 
(1) The non-accrual troubled debt restructurings are included in the Non-Accrual Loan table presented on a previous page.
Schedule of Loans by Class Modified as Troubled Debt Restructuring
The following table presents loans by class modified as troubled debt restructurings that occurred during the year ended December 31, 2017:
 
 
Number of Loans
 
Pre-Modification Outstanding Recorded Investment
 
Post-Modification Outstanding Recorded Investment
December 31, 2017
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
2

 
$
477

 
$
477

Commercial Real Estate Loans
 
1

 
28

 
28

Total
 
3

 
$
505

 
$
505

    
The troubled debt restructurings described above increased the allowance for loan losses by $149 and resulted in charge-offs of $0 during the year ending December 31, 2017.
Schedule of Risk Category of Loans
Based on the most recent analysis performed, the risk category of loans by class of loans is as follows: 
 
 
Pass
 
Special
Mention
 
Substandard
 
Doubtful
 
Total
December 31, 2017
 
 

 
 

 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
462,212

 
$
7,901

 
$
17,945

 
$
—

 
$
488,058

Commercial Real Estate Loans
 
894,027

 
18,037

 
16,976

 
—

 
929,040

Agricultural Loans
 
304,032

 
27,288

 
6,481

 
—

 
337,801

Total
 
$
1,660,271

 
$
53,226

 
$
41,402

 
$
—

 
$
1,754,899

Loans Acquired with Deteriorated Credit Quality
(Included in the Total Above)
 
$
2,604

 
$
1,647

 
$
3,978

 
$
—

 
$
8,229

 
 
 
Pass
 
Special
Mention
 
Substandard
 
Doubtful
 
Total
December 31, 2016
 
 

 
 

 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
437,353

 
$
10,454

 
$
10,731

 
$
—

 
$
458,538

Commercial Real Estate Loans
 
814,033

 
26,549

 
17,448

 
—

 
858,030

Agricultural Loans
 
287,975

 
14,670

 
4,301

 
—

 
306,946

Total
 
$
1,539,361

 
$
51,673

 
$
32,480

 
$
—

 
$
1,623,514

Loans Acquired with Deteriorated Credit Quality
(Included in the Total Above)
 
$
1,897

 
$
3,121

 
$
5,032

 
$
—

 
$
10,050

Loans Acquired in Current Year
(Included in the Total Above)
 
$
175,915

 
$
11,638

 
$
8,145

 
$
—

 
$
195,698
Schedule of Recorded Investment in Home Equity, Consumer and Residential Mortgage Loans
The following table presents the recorded investment in home equity, consumer and residential mortgage loans based on payment activity as of December 31, 2017 and 2016: 
 
 
Home Equity
Loans
 
Consumer
Loans
 
Residential
Mortgage Loans
December 31, 2017
 
 

 
 

 
 

Performing
 
$
152,558

 
$
67,361

 
$
178,712

Nonperforming
 
199

 
286

 
487

Total
 
$
152,757

 
$
67,647

 
$
179,199

Loans Acquired with Deteriorated Credit Quality
(Included in the Total Above)
 
$
—

 
$
—

 
$
888

 
 
 
Home Equity
Loans
 
Consumer
Loans
 
Residential
Mortgage Loans
December 31, 2016
 
 

 
 

 
 

Performing
 
$
133,959

 
$
60,014

 
$
182,421

Nonperforming
 
73

 
85

 
1,349

Total
 
$
134,032

 
$
60,099

 
$
183,770

Loans Acquired with Deteriorated Credit Quality
(Included in the Total Above)
 
$
—

 
$
53

 
$
945
Schedule of Loans Purchased/Sold During the Period
The following table presents financing receivables purchased and/or sold during the year by portfolio segment:
 
 
Commercial and Industrial Loans and Leases
 
Commercial Real Estate Loans
 
Total
December 31, 2017
 
 
 
 
 
 
Purchases
 
$
800

 
$
4,747

 
$
5,547

Sales
 
—

 
1,106

 
1,106

 
 
Commercial and Industrial Loans and Leases
 
Commercial Real Estate Loans
 
Total
December 31, 2016
 
 
 
 
 
 
Purchases
 
$
—

 
$
5,383

 
$
5,383

Sales
 
—

 
2,029

 
2,029
Schedule of Contractually Required Payments on Loans Purchased with Deteriorated Credit Quality
Contractually required payments receivable of loans purchased with evidence of credit deterioration during the year ended December 31, 2016 are included in the table below. The value of the purchased loans included in the table are as of acquisition date. There were no such loans purchased during the year ended December 31, 2017.
 
 
2017
 
2016
 
 
 
 
 
Commercial and Industrial Loans
 
$
—

 
$
220

Commercial Real Estate Loans
 
—

 
10,612

Agricultural Loans
 
—

 
896

Home Equity Loans
 
—

 
—

Consumer Loans
 
—

 
87

Residential Mortgage Loans
 
—

 
2,279

Total
 
$
—

 
$
14,094

 
 
 
 
 
Cash Flows Expected to be Collected at Acquisition
 
$
—

 
$
11,051

Fair Value of Acquired Loans at Acquisition
 
—

 
8,807
Schedule of Carrying Amount of Loans with Deterioration of Credit Quality
The recorded investment of those loans at December 31 in the years presented is as follows:
 
 
2017
 
2016
 
2015
 
 
 
 
 
 
 
Commercial and Industrial Loans
 
$
988

 
$
1,656

 
$
1,325

Commercial Real Estate Loans
 
6,452

 
7,688

 
5,363

Agricultural Loans
 
789

 
706

 
—

Consumer Loans
 
—

 
53

 
—

Residential Mortgage Loans
 
888

 
945

 
867

Total
 
$
9,117

 
$
11,048

 
$
7,555

 
 
 
 
 
 
 
Carrying Amount, Net of Allowance
 
$
9,106

 
$
10,943

 
$
7,555
Schedule of Accretable Yield, or Income Expected to be Collected
Accretable yield, or income expected to be collected, is as follows:
 
 
2017
 
2016
 
2015
 
 
 
 
 
 
 
Balance at January 1
 
$
2,521

 
$
1,279

 
$
1,685

New Loans Purchased
 
—

 
1,395

 
—

Accretion of Income
 
(425
)
 
(943
)
 
(483
)
Reclassifications from Non-accretable Difference
 
638

 
985

 
104

Charge-off of Accretable Yield
 
—

 
(195
)
 
(27
)
Balance at December 31
 
$
2,734

 
$
2,521

 
$
1,279
Schedule of Loans to Shareholders
A summary of the activity of these loans follows:
Balance
January 1,
2017
 
Additions
 
Changes in Persons Included
 
Deductions
 
Balance
December 31,
2017
 
 
 
Collected
 
Charged-off
 
 
 
 
 
 
 
 
 
 
 
 
$
14,276

 
$
11,340

 
$
—

 
$
(9,754
)
 
$
—

 
$
15,862