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Loans (Tables)
 6 Months Ended
Jun. 30, 2018
Receivables [Abstract]  
Schedule of Loans Classifications
Loans were comprised of the following classifications at June 30, 2018 and December 31, 2017: 
 
 
June 30,
2018
 
December 31,
2017
Commercial:
 
 

 
 

Commercial and Industrial Loans and Leases
 
$
518,299

 
$
486,668

Commercial Real Estate Loans
 
986,486

 
926,729

Agricultural Loans
 
352,308

 
333,227

Retail:
 
 

 
 

Home Equity Loans
 
169,456

 
152,187

Consumer Loans
 
71,859

 
67,475

Residential Mortgage Loans
 
223,437

 
178,733

Subtotal
 
2,321,845

 
2,145,019

Less: Unearned Income
 
(3,335
)
 
(3,381
)
Allowance for Loan Losses
 
(15,637
)
 
(15,694
)
Loans, Net
 
$
2,302,873

 
$
2,125,944
Schedule of Allowance for Loan Losses
The following tables present the activity in the allowance for loan losses by portfolio class for the three months ended June 30, 2018 and 2017:
June 30, 2018
 
Commercial and Industrial
Loans and Leases
 
Commercial Real Estate Loans
 
Agricultural
Loans
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
 
Unallocated
 
Total
Beginning Balance
 
$
3,603

 
$
4,622

 
$
4,825

 
$
272

 
$
316

 
$
327

 
$
495

 
$
14,460

Provision for Loan Losses
 
(44
)
 
335

 
753

 
86

 
107

 
19

 
(36
)
 
1,220

Recoveries
 
4

 
5

 
—

 
8

 
68

 
29

 
—

 
114

Loans Charged-off
 
—

 
(4
)
 
—

 
—

 
(144
)
 
(9
)
 
—

 
(157
)
Ending Balance
 
$
3,563

 
$
4,958

 
$
5,578

 
$
366

 
$
347

 
$
366

 
$
459

 
$
15,637


June 30, 2017
 
Commercial and Industrial
Loans and Leases
 
Commercial Real Estate Loans
 
Agricultural
Loans
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
 
Unallocated
 
Total
Beginning Balance
 
$
3,612

 
$
5,696

 
$
4,361

 
$
299

 
$
244

 
$
348

 
$
606

 
$
15,166

Provision for Loan Losses
 
62

 
(259
)
 
468

 
16

 
54

 
19

 
(10
)
 
350

Recoveries
 
7

 
34

 
—

 
2

 
67

 
8

 
—

 
118

Loans Charged-off
 
(9
)
 
(155
)
 
—

 
(17
)
 
(111
)
 
(22
)
 
—

 
(314
)
Ending Balance
 
$
3,672

 
$
5,316

 
$
4,829

 
$
300

 
$
254

 
$
353

 
$
596

 
$
15,320



The following tables present the activity in the allowance for loan losses by portfolio class for the six months ended June 30, 2018 and 2017:
June 30, 2018
 
Commercial and Industrial
Loans and Leases
 
Commercial Real Estate Loans
 
Agricultural
Loans
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
 
Unallocated
 
Total
Beginning Balance
 
$
4,735

 
$
4,591

 
$
4,894

 
$
330

 
$
298

 
$
343

 
$
503

 
$
15,694

Provision for Loan Losses
 
323

 
360

 
684

 
42

 
204

 
1

 
(44
)
 
1,570

Recoveries
 
5

 
11

 
—

 
10

 
157

 
31

 
—

 
214

Loans Charged-off
 
(1,500
)
 
(4
)
 
—

 
(16
)
 
(312
)
 
(9
)
 
—

 
(1,841
)
Ending Balance
 
$
3,563

 
$
4,958

 
$
5,578

 
$
366

 
$
347

 
$
366

 
$
459

 
$
15,637


June 30, 2017
 
Commercial and Industrial
Loans and Leases
 
Commercial Real Estate Loans
 
Agricultural
Loans
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
 
Unallocated
 
Total
Beginning Balance
 
$
3,725

 
$
5,452

 
$
4,094

 
$
283

 
$
235

 
$
329

 
$
690

 
$
14,808

Provision for Loan Losses
 
(53
)
 
19

 
735

 
33

 
172

 
38

 
(94
)
 
850

Recoveries
 
9

 
39

 
—

 
2

 
127

 
35

 
—

 
212

Loans Charged-off
 
(9
)
 
(194
)
 
—

 
(18
)
 
(280
)
 
(49
)
 
—

 
(550
)
Ending Balance
 
$
3,672

 
$
5,316

 
$
4,829

 
$
300

 
$
254

 
$
353

 
$
596

 
$
15,320
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 June 30, 2018 and December 31, 2017:
June 30, 2018
 
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
 
$
1,372

 
$
233

 
$
1,139

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Collectively Evaluated for Impairment
 
14,228

 
3,327

 
3,790

 
5,578

 
366

 
347

 
361

 
459

Acquired with Deteriorated Credit Quality
 
37

 
3

 
29

 
—

 
—

 
—

 
5

 
—

Total Ending Allowance Balance
 
$
15,637

 
$
3,563

 
$
4,958

 
$
5,578

 
$
366

 
$
347

 
$
366

 
$
459


 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Loans:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Loans Individually Evaluated for Impairment
 
$
9,897

 
$
3,840

 
$
6,057

 
$
—

 
$
—

 
$
—

 
$
—

 
n/m(2)

Loans Collectively Evaluated for Impairment
 
2,313,658

 
515,126

 
977,762

 
355,566

 
170,141

 
72,045

 
223,018

 
n/m(2)

Loans Acquired with Deteriorated Credit Quality
 
7,776

 
783

 
5,174

 
951

 
—

 
—

 
868

 
n/m(2)

Total Ending Loans Balance(1)
 
$
2,331,331

 
$
519,749

 
$
988,993

 
$
356,517

 
$
170,141

 
$
72,045

 
$
223,886

 
n/m(2)

 
 
(1)Total recorded investment in loans includes $9,486 in accrued interest.
(2)n/m = not meaningful
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 
Schedule for Loans Individually Evaluated for Impairment
The following tables present loans individually evaluated for impairment by class of loans as of June 30, 2018 and December 31, 2017:
June 30, 2018
 
Unpaid Principal Balance(1)
 
 Recorded Investment
 
Allowance for Loan Losses Allocated
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
1,135

 
$
1,139

 
$
—

Commercial Real Estate Loans
 
1,203

 
1,177

 
—

Agricultural Loans
 
663

 
538

 
—

Subtotal
 
3,001

 
2,854

 
—

With An Allowance Recorded:
 
 

 
 

 


Commercial and Industrial Loans and Leases
 
2,923

 
2,706

 
236

Commercial Real Estate Loans
 
5,265

 
5,079

 
1,168

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
8,188

 
7,785

 
1,404

Total
 
$
11,189

 
$
10,639

 
$
1,404

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
663

 
$
538

 
$
—

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
410

 
$
204

 
$
32

   
(1) Unpaid Principal Balance is the remaining contractual principal payments gross of partial charge-offs and discounts.

December 31, 2017
 
Unpaid Principal Balance(1)
 
 Recorded Investment
 
Allowance for Loan Losses Allocated
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 principal payments gross of partial charge-offs and discounts.
 
The following tables present the average balance and related interest income of loans individually evaluated for impairment by class of loans for the three month period ended June 30, 2018 and 2017:
June 30, 2018
 
Average Recorded
Investment
 
Interest Income Recognized
 
Cash Basis
Recognized
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
1,142

 
$
13

 
$
—

Commercial Real Estate Loans
 
1,180

 
13

 
—

Agricultural Loans
 
546

 
—

 
—

Subtotal
 
2,868

 
26

 
—

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
2,690

 
1

 
—

Commercial Real Estate Loans
 
5,130

 
6

 
—

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
7,820

 
7

 
—

Total
 
$
10,688

 
$
33

 
$
—

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
546

 
$
—

 
$
—

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
207

 
$
7

 
$
—


June 30, 2017
 
Average Recorded
Investment
 
Interest Income Recognized
 
Cash Basis
Recognized
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
150

 
$
2

 
$
1

Commercial Real Estate Loans
 
1,124

 
26

 
26

Agricultural Loans
 
496

 
19

 
16

Subtotal
 
1,770

 
47

 
43

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
65

 
1

 
—

Commercial Real Estate Loans
 
795

 
4

 
—

Agricultural Loans
 
727

 
—

 
—

Subtotal
 
1,587

 
5

 
—

Total
 
$
3,357

 
$
52

 
$
43

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
245

 
$
25

 
$
25

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
712

 
$
4

 
$
—



The following tables present the average balance and related interest income of loans individually evaluated for impairment by class of loans for the six month period ended June 30, 2018 and 2017:
June 30, 2018
 
Average Recorded
Investment
 
Interest Income Recognized
 
Cash Basis
Recognized
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
1,163

 
$
26

 
$
1

Commercial Real Estate Loans
 
1,294

 
26

 
6

Agricultural Loans
 
623

 
—

 
—

Subtotal
 
3,080

 
52

 
7

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
3,487

 
2

 
—

Commercial Real Estate Loans
 
4,876

 
9

 
—

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
8,363

 
11

 
—

Total
 
$
11,443

 
$
63

 
$
7

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
548

 
$
—

 
$
—

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
211

 
$
11

 
$
—

June 30, 2017
 
Average Recorded
Investment
 
Interest Income Recognized
 
Cash Basis
Recognized
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
83

 
$
2

 
$
2

Commercial Real Estate Loans
 
823

 
30

 
29

Agricultural Loans
 
607

 
24

 
16

Subtotal
 
1,513

 
56

 
47

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
84

 
2

 
1

Commercial Real Estate Loans
 
1,609

 
10

 
6

Agricultural Loans
 
612

 
—

 
—

Subtotal
 
2,305

 
12

 
7

Total
 
$
3,818

 
$
68

 
$
54

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
311

 
$
25

 
$
25

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
721

 
$
11

 
$
7
Schedule of Recorded Investment in Nonaccrual 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 June 30, 2018 and December 31, 2017:
 
 
Non-Accrual Loans
 
Loans Past Due 90 Days
or More & Still Accruing
 
 
June 30,
 
December 31,
 
June 30,
 
December 31,
 
 
2018
 
2017
 
2018
 
2017
Commercial and Industrial Loans and Leases
 
$
2,701

 
$
4,753

 
$
455

 
$
—

Commercial Real Estate Loans
 
4,966

 
4,618

 
93

 
474

Agricultural Loans
 
538

 
748

 
—

 
268

Home Equity Loans
 
94

 
199

 
—

 
—

Consumer Loans
 
47

 
286

 
—

 
—

Residential Mortgage Loans
 
607

 
487

 
—

 
—

Total
 
$
8,953

 
$
11,091

 
$
548

 
$
742

Loans Acquired With Deteriorated Credit Quality (Included in the Total Above)
 
$
600

 
$
866

 
$
—

 
$
—
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 June 30, 2018 and December 31, 2017:
June 30, 2018
 
Total
 
30-59 Days Past Due
 
60-89 Days Past Due
 
90 Days or More Past Due
 
Total
Past Due
 
Loans Not Past Due
Commercial and Industrial Loans and Leases
 
$
519,749

 
$
4,438

 
$
178

 
$
1,073

 
$
5,689

 
$
514,060

Commercial Real Estate Loans
 
988,993

 
485

 
532

 
2,266

 
3,283

 
985,710

Agricultural Loans
 
356,517

 
616

 
1,313

 
—

 
1,929

 
354,588

Home Equity Loans
 
170,141

 
500

 
127

 
94

 
721

 
169,420

Consumer Loans
 
72,045

 
496

 
77

 
47

 
620

 
71,425

Residential Mortgage Loans
 
223,886

 
3,054

 
560

 
407

 
4,021

 
219,865

Total(1)
 
$
2,331,331

 
$
9,589

 
$
2,787

 
$
3,887

 
$
16,263

 
$
2,315,068

Loans Acquired With Deteriorated Credit Quality (Included in the Total Above)
 
$
7,776

 
$
60

 
$
71

 
$
26

 
$
157

 
$
7,619

Loans Acquired in Current Year
      (Included in the Total Above)
 
$
115,960

 
$
106

 
$
17

 
$
—

 
$
123

 
$
115,837

 
(1)Total recorded investment in loans includes $9,486 in accrued interest.

December 31, 2017
 
Total
 
30-59 Days Past Due
 
60-89 Days Past Due
 
90 Days or More Past Due
 
Total
Past Due
 
Loans Not Past Due
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.
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 June 30, 2018 and December 31, 2017:
June 30, 2018
 
Total
 
Performing
 
Non-Accrual(1)
Commercial and Industrial Loans and Leases
 
$
190

 
$
123

 
$
67

Commercial Real Estate Loans
 
—

 
—

 
—

Total
 
$
190

 
$
123

 
$
67

December 31, 2017
 
Total
 
Performing
 
Non-Accrual(1)
Commercial and Industrial Loans and Leases
 
$
258

 
$
125

 
$
133

Commercial Real Estate Loans
 
24

 
24

 
—

Total
 
$
282

 
$
149

 
$
133

 
 
(1)The non-accrual troubled debt restructurings are included in the Non-Accrual Loan table presented on a previous page.
Schedule of Modified Troubled Debt Restructuring
The following tables present loans by class modified as troubled debt restructurings that occurred during the three months ending June 30, 2018 and 2017:
June 30, 2018
 
Number of Loans
 
Pre-Modification Outstanding Recorded Investment
 
Post-Modification Outstanding Recorded Investment
Commercial and Industrial Loans and Leases
 
—

 
$
—

 
$
—

Commercial Real Estate Loans
 
—

 
—

 
—

Total
 
—

 
$
—

 
$
—


       
The troubled debt restructurings described above increased the allowance for loan losses by $0 and resulted in charge-offs of $0 during the three months ending June 30, 2018.
June 30, 2017
 
Number of Loans
 
Pre-Modification Outstanding Recorded Investment
 
Post-Modification Outstanding Recorded Investment
Commercial and Industrial Loans and Leases
 
1

 
$
127

 
$
127

Commercial Real Estate Loans
 
—

 
—

 
—

Total
 
1

 
$
127

 
$
127


The troubled debt restructurings described above increased the allowance for loan losses by $8 and resulted in charge-offs of $0 during the three months ending June 30, 2017.

The following tables present loans by class modified as troubled debt restructurings that occurred during the six months ending June 30, 2018 and 2017:
June 30, 2018
 
Number of Loans
 
Pre-Modification Outstanding Recorded Investment
 
Post-Modification Outstanding Recorded Investment
Commercial and Industrial Loans and Leases
 
—

 
$
—

 
$
—

Commercial Real Estate Loans
 
—

 
—

 
—

Total
 
—

 
$
—

 
$
—

       
The troubled debt restructurings described above increased the allowance for loan losses by $0 and resulted in charge-offs of $0 during the six months ending June 30, 2018.
June 30, 2017
 
Number of Loans
 
Pre-Modification Outstanding Recorded Investment
 
Post-Modification Outstanding Recorded Investment
Commercial and Industrial Loans and Leases
 
1

 
$
127

 
$
127

Commercial Real Estate Loans
 
1

 
28

 
28

Total
 
2

 
$
155

 
$
155

         
The troubled debt restructurings described above increased the allowance for loan losses by $10 and resulted in charge-offs of $0 during the six months ending June 30, 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:
June 30, 2018
 
Pass
 
Special Mention
 
Substandard
 
Doubtful
 
Total
Commercial and Industrial Loans and Leases
 
$
499,876

 
$
4,247

 
$
15,626

 
$
—

 
$
519,749

Commercial Real Estate Loans
 
960,045

 
14,248

 
14,700

 
—

 
988,993

Agricultural Loans
 
323,339

 
20,427

 
12,751

 
—

 
356,517

Total
 
$
1,783,260

 
$
38,922

 
$
43,077

 
$
—

 
$
1,865,259

Loans Acquired With Deteriorated Credit Quality (Included in the Total Above)
 
$
2,552

 
$
1,597

 
$
2,759

 
$
—

 
$
6,908

Loans Acquired in Current Year
      (Included in the Total Above)
 
$
52,771

 
$
—

 
$
—

 
$
—

 
$
52,771


December 31, 2017
 
Pass
 
Special Mention
 
Substandard
 
Doubtful
 
Total
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
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 June 30, 2018 and December 31, 2017:
June 30, 2018
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
Performing
 
$
170,047

 
$
71,998

 
$
223,279

Nonperforming
 
94

 
47

 
607

Total
 
$
170,141

 
$
72,045

 
$
223,886

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

 
$
—

 
$
868


December 31, 2017
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
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
Schedule of Carrying Amount of Loans with Deterioration of Credit Quality
The Company has purchased loans, for which there was, at acquisition, evidence of deterioration of credit quality since origination and it was probable, at acquisition, that all contractually required payments would not be collected. The recorded investment of those loans is as follows: 
 
 
June 30, 2018
 
December 31, 2017
 
 
 
 
 
Commercial and Industrial Loans
 
$
783

 
$
988

Commercial Real Estate Loans
 
5,174

 
6,452

Agricultural Loans
 
951

 
789

Residential Mortgage Loans
 
868

 
888

Total
 
$
7,776

 
$
9,117

 
 
 

 
 

Carrying Amount, Net of Allowance
 
$
7,739

 
$
9,106
Schedule of Accretable Yield, or Income Expected to be Collected
Accretable yield, or income expected to be collected, is as follows:
 
 
2018
 
2017
 
 
 
 
 
Balance at April 1
 
$
2,739

 
$
2,790

New Loans Purchased
 
—

 
—

Accretion of Income
 
(140
)
 
(240
)
Reclassifications from Non-accretable Difference
 
65

 
155

Charge-off of Accretable Yield
 
(97
)
 
—

Balance at June 30
 
$
2,567

 
$
2,705

    
For those purchased loans disclosed above, the Company did not increase the allowance for loan losses during the three months ended June 30, 2018 and 2017. The Company reversed allowance for loan losses of $3 and $56 during the three months ended June 30, 2018 and 2017.
 
 
2018
 
2017
 
 
 
 
 
Balance at January 1
 
$
2,734

 
$
2,521

New Loans Purchased
 
—

 
—

Accretion of Income
 
(221
)
 
(282
)
Reclassifications from Non-accretable Difference
 
151

 
466

Charge-off of Accretable Yield
 
(97
)
 
—

Balance at June 30
 
$
2,567

 
$
2,705


 
For those purchased loans disclosed above, the Company increased the allowance for loan losses by $30 and $11 during the six months ended June 30, 2018 and 2017. The Company reversed allowance for loan losses of $3 and $56 during the six months ended June 30, 2018 and 2017.