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Loans (Tables)
 6 Months Ended
Jun. 30, 2019
Receivables [Abstract]  
Schedule of Loans Classifications
Loans were comprised of the following classifications at June 30, 2019 and December 31, 2018: 
 
 
June 30,
2019
 
December 31,
2018
Commercial:
 
 

 
 

Commercial and Industrial Loans and Leases
 
$
554,290

 
$
543,761

Commercial Real Estate Loans
 
1,213,579

 
1,208,646

Agricultural Loans
 
364,116

 
365,208

Retail:
 
 

 
 

Home Equity Loans
 
203,351

 
207,987

Consumer Loans
 
77,612

 
77,547

Residential Mortgage Loans
 
307,726

 
328,592

Subtotal
 
2,720,674

 
2,731,741

Less: Unearned Income
 
(3,646
)
 
(3,682
)
Allowance for Loan Losses
 
(16,239
)
 
(15,823
)
Loans, Net
 
$
2,700,789

 
$
2,712,236
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, 2019 and 2018:
June 30, 2019
 
Commercial and Industrial
Loans and Leases
 
Commercial Real Estate Loans
 
Agricultural
Loans
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
 
Unallocated
 
Total
Beginning Balance
 
$
3,317

 
$
5,741

 
$
5,453

 
$
214

 
$
483

 
$
429

 
$
606

 
$
16,243

Provision for Loan Losses
 
(303
)
 
104

 
272

 
54

 
124

 
(47
)
 
46

 
250

Recoveries
 
34

 
14

 
—

 
—

 
93

 
3

 
—

 
144

Loans Charged-off
 
(56
)
 
(18
)
 
—

 
(10
)
 
(278
)
 
(36
)
 
—

 
(398
)
Ending Balance
 
$
2,992

 
$
5,841

 
$
5,725

 
$
258

 
$
422

 
$
349

 
$
652

 
$
16,239


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



The following tables present the activity in the allowance for loan losses by portfolio class for the six months ended June 30, 2019 and 2018:
June 30, 2019
 
Commercial and Industrial
Loans and Leases
 
Commercial Real Estate Loans
 
Agricultural
Loans
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
 
Unallocated
 
Total
Beginning Balance
 
$
2,953

 
$
5,291

 
$
5,776

 
$
229

 
$
420

 
$
472

 
$
682

 
$
15,823

Provision for Loan Losses
 
44

 
669

 
(51
)
 
39

 
333

 
(79
)
 
(30
)
 
925

Recoveries
 
51

 
19

 
—

 
—

 
214

 
6

 
—

 
290

Loans Charged-off
 
(56
)
 
(138
)
 
—

 
(10
)
 
(545
)
 
(50
)
 
—

 
(799
)
Ending Balance
 
$
2,992

 
$
5,841

 
$
5,725

 
$
258

 
$
422

 
$
349

 
$
652

 
$
16,239

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
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, 2019 and December 31, 2018:
June 30, 2019
 
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
 
$
1,550

 
$
139

 
$
1,411

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Collectively Evaluated for Impairment
 
14,327

 
2,853

 
4,073

 
5,725

 
258

 
422

 
344

 
652

Acquired with Deteriorated Credit Quality
 
362

 
—

 
357

 
—

 
—

 
—

 
5

 
—

Total Ending Allowance Balance
 
$
16,239

 
$
2,992

 
$
5,841

 
$
5,725

 
$
258

 
$
422

 
$
349

 
$
652


 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Loans:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Loans Individually Evaluated for Impairment
 
$
6,047

 
$
2,115

 
$
3,932

 
$
—

 
$
—

 
$
—

 
$
—

 
n/m(2)

Loans Collectively Evaluated for Impairment
 
2,716,376

 
552,938

 
1,207,345

 
367,030

 
203,982

 
77,824

 
307,257

 
n/m(2)

Loans Acquired with Deteriorated Credit Quality
 
10,029

 
882

 
5,629

 
1,882

 
368

 
—

 
1,268

 
n/m(2)

Total Ending Loans Balance(1)
 
$
2,732,452

 
$
555,935

 
$
1,216,906

 
$
368,912

 
$
204,350

 
$
77,824

 
$
308,525

 
n/m(2)

 
 
(1)Total recorded investment in loans includes $11,778 in accrued interest.
(2)n/m = not meaningful
December 31, 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
 
$
1,823

 
$
143

 
$
1,680

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Collectively Evaluated for Impairment
 
13,992

 
2,810

 
3,608

 
5,776

 
229

 
420

 
467

 
682

Acquired with Deteriorated Credit Quality
 
8

 
—

 
3

 
—

 
—

 
—

 
5

 
—

Total Ending Allowance Balance
 
$
15,823

 
$
2,953

 
$
5,291

 
$
5,776

 
$
229

 
$
420

 
$
472

 
$
682


 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Loans:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Loans Individually Evaluated for Impairment
 
$
9,619

 
$
3,536

 
$
6,083

 
$
—

 
$
—

 
$
—

 
$
—

 
n/m(2)

Loans Collectively Evaluated for Impairment
 
2,722,867

 
540,768

 
1,198,806

 
368,817

 
208,644

 
77,761

 
328,071

 
n/m(2)

Loans Acquired with Deteriorated Credit Quality
 
11,556

 
1,038

 
6,993

 
1,877

 
365

 
—

 
1,283

 
n/m(2)

Total Ending Loans Balance(1)
 
$
2,744,042

 
$
545,342

 
$
1,211,882

 
$
370,694

 
$
209,009

 
$
77,761

 
$
329,354

 
n/m(2)

 
(1)Total recorded investment in loans includes $12,301 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, 2019 and December 31, 2018:
June 30, 2019
 
Unpaid Principal Balance(1)
 
 Recorded Investment
 
Allowance for Loan Losses Allocated
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
2,346

 
$
142

 
$
—

Commercial Real Estate Loans
 
4,003

 
2,615

 
—

Agricultural Loans
 
1,742

 
1,475

 
—

Subtotal
 
8,091

 
4,232

 
—

With An Allowance Recorded:
 
 

 
 

 


Commercial and Industrial Loans and Leases
 
1,974

 
1,974

 
139

Commercial Real Estate Loans
 
4,314

 
3,981

 
1,768

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
6,288

 
5,955

 
1,907

Total
 
$
14,379

 
$
10,187

 
$
1,907

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
6,884

 
$
3,320

 
$
—

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
1,142

 
$
820

 
$
357

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

December 31, 2018
 
Unpaid Principal Balance(1)
 
 Recorded Investment
 
Allowance for Loan Losses Allocated
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
3,721

 
$
1,183

 
$
—

Commercial Real Estate Loans
 
5,828

 
4,383

 
—

Agricultural Loans
 
1,726

 
1,450

 
—

Subtotal
 
11,275

 
7,016

 
—

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
2,353

 
2,353

 
143

Commercial Real Estate Loans
 
4,404

 
4,212

 
1,683

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
6,757

 
6,565

 
1,826

Total
 
$
18,032

 
$
13,581

 
$
1,826

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
8,060

 
$
3,958

 
$
—

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
196

 
$
4

 
$
3

    
(1) Unpaid Principal Balance is the remaining contractual 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, 2019 and 2018:
June 30, 2019
 
Average Recorded
Investment
 
Interest Income Recognized
 
Cash Basis
Recognized
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
164

 
$
2

 
$
—

Commercial Real Estate Loans
 
2,981

 
11

 
—

Agricultural Loans
 
1,412

 
—

 
—

Subtotal
 
4,557

 
13

 
—

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
2,128

 
—

 
—

Commercial Real Estate Loans
 
3,957

 
—

 
—

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
6,085

 
—

 
—

Total
 
$
10,642

 
$
13

 
$
—

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
3,386

 
$
8

 
$
—

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
744

 
$
—

 
$
—


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

 
$
—



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, 2019 and 2018:

June 30, 2019
 
Average Recorded
Investment
 
Interest Income Recognized
 
Cash Basis
Recognized
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
301

 
$
4

 
$
—

Commercial Real Estate Loans
 
3,291

 
28

 
—

Agricultural Loans
 
1,409

 
—

 
—

Subtotal
 
5,001

 
32

 
—

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
2,207

 
—

 
—

Commercial Real Estate Loans
 
4,324

 
—

 
—

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
6,531

 
—

 
—

Total
 
$
11,532

 
$
32

 
$
—

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
4,414

 
$
15

 
$
—

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
3,861

 
$
—

 
$
—

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

 
$
—
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, 2019 and December 31, 2018:
 
 
Non-Accrual Loans
 
Loans Past Due 90 Days
or More & Still Accruing
 
 
June 30,
 
December 31,
 
June 30,
 
December 31,
 
 
2019
 
2018
 
2019
 
2018
Commercial and Industrial Loans and Leases
 
$
1,997

 
$
2,430

 
$
455

 
$
—

Commercial Real Estate Loans
 
5,748

 
6,833

 
114

 
368

Agricultural Loans
 
1,475

 
1,449

 
435

 
274

Home Equity Loans
 
90

 
88

 
—

 
—

Consumer Loans
 
113

 
162

 
—

 
—

Residential Mortgage Loans
 
1,506

 
1,617

 
—

 
—

Total
 
$
10,929

 
$
12,579

 
$
1,004

 
$
642

Loans Acquired With Deteriorated Credit Quality (Included in the Total Above)
 
$
4,452

 
$
4,162

 
$
78

 
$
141

Loans Acquired in Current Year (Included in the Total Above)
 
$
—

 
$
4,603

 
$
—

 
$
96
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, 2019 and December 31, 2018:
June 30, 2019
 
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
 
$
555,935

 
$
298

 
$
47

 
$
455

 
$
800

 
$
555,135

Commercial Real Estate Loans
 
1,216,906

 
1,562

 
467

 
1,467

 
3,496

 
1,213,410

Agricultural Loans
 
368,912

 
1,857

 
180

 
435

 
2,472

 
366,440

Home Equity Loans
 
204,350

 
609

 
213

 
89

 
911

 
203,439

Consumer Loans
 
77,824

 
690

 
46

 
83

 
819

 
77,005

Residential Mortgage Loans
 
308,525

 
4,675

 
1,165

 
1,181

 
7,021

 
301,504

Total(1)
 
$
2,732,452

 
$
9,691

 
$
2,118

 
$
3,710

 
$
15,519

 
$
2,716,933

Loans Acquired With Deteriorated Credit Quality (Included in the Total Above)
 
$
10,029

 
$
860

 
$
26

 
$
974

 
$
1,860

 
$
8,169

 
(1)Total recorded investment in loans includes $11,778 in accrued interest.

December 31, 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
 
$
545,342

 
$
5,414

 
$
183

 
$
72

 
$
5,669

 
$
539,673

Commercial Real Estate Loans
 
1,211,882

 
768

 
705

 
3,032

 
4,505

 
1,207,377

Agricultural Loans
 
370,694

 
563

 
805

 
274

 
1,642

 
369,052

Home Equity Loans
 
209,009

 
471

 
125

 
60

 
656

 
208,353

Consumer Loans
 
77,761

 
971

 
94

 
149

 
1,214

 
76,547

Residential Mortgage Loans
 
329,354

 
4,771

 
1,520

 
1,387

 
7,678

 
321,676

Total(1)
 
$
2,744,042

 
$
12,958

 
$
3,432

 
$
4,974

 
$
21,364

 
$
2,722,678

Loans Acquired With Deteriorated Credit Quality (Included in the Total Above)
 
$
11,556

 
$
448

 
$
885

 
$
1,259

 
$
2,592

 
$
8,964

Loans Acquired in Current Year
      (Included in the Total Above)
 
$
481,901

 
$
2,571

 
$
1,620

 
$
2,191

 
$
6,382

 
$
475,519

 
(1)Total recorded investment in loans includes $12,301 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, 2019 and December 31, 2018:
June 30, 2019
 
Total
 
Performing
 
Non-Accrual(1)
Commercial and Industrial Loans and Leases
 
$
118

 
$
118

 
$
—

Commercial Real Estate Loans
 
—

 
—

 
—

Total
 
$
118

 
$
118

 
$
—

December 31, 2018
 
Total
 
Performing
 
Non-Accrual(1)
Commercial and Industrial Loans and Leases
 
$
121

 
$
121

 
$
—

Commercial Real Estate Loans
 
—

 
—

 
—

Total
 
$
121

 
$
121

 
$
—

 
 
(1)The non-accrual troubled debt restructurings are included in the Non-Accrual Loan table presented on a previous page.
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, 2019
 
Pass
 
Special Mention
 
Substandard
 
Doubtful
 
Total
Commercial and Industrial Loans and Leases
 
$
536,263

 
$
5,745

 
$
13,927

 
$
—

 
$
555,935

Commercial Real Estate Loans
 
1,182,369

 
22,329

 
12,208

 
—

 
1,216,906

Agricultural Loans
 
309,423

 
47,012

 
12,477

 
—

 
368,912

Total
 
$
2,028,055

 
$
75,086

 
$
38,612

 
$
—

 
$
2,141,753

Loans Acquired With Deteriorated Credit Quality
      (Included in the Total Above)
 
$
230

 
$
1,435

 
$
6,728

 
$
—

 
$
8,393


December 31, 2018
 
Pass
 
Special Mention
 
Substandard
 
Doubtful
 
Total
Commercial and Industrial Loans and Leases
 
$
517,497

 
$
7,541

 
$
20,304

 
$
—

 
$
545,342

Commercial Real Estate Loans
 
1,165,937

 
26,723

 
19,222

 
—

 
1,211,882

Agricultural Loans
 
313,309

 
40,983

 
16,402

 
—

 
370,694

Total
 
$
1,996,743

 
$
75,247

 
$
55,928

 
$
—

 
$
2,127,918

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

 
$
1,436

 
$
8,472

 
$
—

 
$
9,908

Loans Acquired in Current Year
      (Included in the Total Above)
 
$
250,415

 
$
14,972

 
$
11,521

 
$
—

 
$
276,908
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, 2019 and December 31, 2018:
June 30, 2019
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
Performing
 
$
204,260

 
$
77,711

 
$
307,019

Nonperforming
 
90

 
113

 
1,506

Total
 
$
204,350

 
$
77,824

 
$
308,525


December 31, 2018
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
Performing
 
$
208,921

 
$
77,599

 
$
327,737

Nonperforming
 
88

 
162

 
1,617

Total
 
$
209,009

 
$
77,761

 
$
329,354
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, 2019
 
December 31, 2018
 
 
 
 
 
Commercial and Industrial Loans
 
$
882

 
$
1,038

Commercial Real Estate Loans
 
5,629

 
6,993

Agricultural Loans
 
1,882

 
1,877

Home Equity Loans
 
368

 
365

Residential Mortgage Loans
 
1,268

 
1,283

Total
 
$
10,029

 
$
11,556

 
 
 

 
 

Carrying Amount, Net of Allowance
 
$
9,626

 
$
11,548
Schedule of Accretable Yield, or Income Expected to be Collected
Accretable yield, or income expected to be collected, is as follows:
 
 
2019
 
2018
 
 
 
 
 
Balance at April 1
 
$
3,203

 
$
2,739

New Loans Purchased
 
—

 
—

Accretion of Income
 
(202
)
 
(140
)
Reclassifications from Non-accretable Difference
 
131

 
65

Charge-off of Accretable Yield
 
—

 
(97
)
Balance at June 30
 
$
3,132

 
$
2,567

    
For those purchased loans disclosed above, the Company increased the allowance for loan losses by $147 during the three months ended June 30, 2019. The company did not increase the allowance for loan losses during the three months ended June 30, 2018. The Company reversed no allowances for loan losses during the three months ended June 30, 2019. The Company reversed allowances for loan losses of $3 during the three months ended June 30, 2018.
 
 
2019
 
2018
 
 
 
 
 
Balance at January 1
 
$
3,138

 
$
2,734

New Loans Purchased
 
—

 
—

Accretion of Income
 
(524
)
 
(221
)
Reclassifications from Non-accretable Difference
 
518

 
151

Charge-off of Accretable Yield
 
—

 
(97
)
Balance at June 30
 
$
3,132

 
$
2,567


    
For those purchased loans disclosed above, the Company increased the allowances for loan losses by $424 and $30 during the six months ended June 30, 2019 and 2018. The Company reversed no allowances for loan losses for the six months ended June 30, 2019. The Company reversed allowances for loan losses of $3 for the six months ended June 30, 2018.