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Loans
 9 Months Ended
Sep. 30, 2022
Receivables [Abstract]  
Loans Loans
 
Loans were comprised of the following classifications:
 September 30,
2022		December 31,
2021
Commercial:
Commercial and Industrial Loans$585,449 $493,005 
Commercial Real Estate Loans1,923,794 1,530,677 
Agricultural Loans401,608 358,150 
Leases58,835 55,345 
Retail:
Home Equity Loans273,786 222,525 
Consumer Loans80,617 70,302 
Credit Cards15,932 14,357 
Residential Mortgage Loans346,347 263,565 
Subtotal3,686,368 3,007,926 
Less: Unearned Income(3,852)(3,662)
Allowance for Credit Losses(44,699)(37,017)
Loans, net$3,637,817 $2,967,247 

The table above includes $34,929 and $9,861 of purchase credit deteriorated loans as of September 30, 2022 and December 31, 2021, respectively.

As further described in Note 15, during 2022 the Company acquired loans at fair value as part of a business combination. The table below summarizes the loans acquired on January 1, 2022.
Acquired Loan BalanceFair Value DiscountsFair Value
Bank Acquisition$683,526$(5,359)$678,167

The table below summarizes the remaining carrying amount of acquired loans included in the September 30, 2022 table above.
Commercial and Industrial LoansCommercial Real Estate LoansAgricultural LoansLeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansTotal
Loan Balance$56,496 $328,791 $50,403 $— $13,086 $22,840 $— $73,047 $544,663 
Fair Value (Discount)/Premium(693)(2,565)177 — (52)(199)— 494 (2,838)

The company has purchased loans, for which there was, at acquisition, evidence of more than insignificant deterioration of credit quality since origination. The carrying amount of these loans is as follow:

2022
Purchase Price of Loans at Acquisition$32,997 
Allowance for Credit Losses at Acquisition3,117 
Non-Credit Discount/(Premium) at Acquisition1,456 
Total$37,570 
As previously disclosed, the Coronavirus Aid, Relief and Economic Security Act (the “CARES Act”) was signed into law in March 2020, providing an approximately $2 trillion stimulus package that included direct payments to individual taxpayers, economic stimulus to significantly impacted industry sectors, emergency funding for hospitals and providers, small business loans, increased unemployment benefits, and a variety of tax incentives. For small businesses, eligible nonprofits and certain others, the CARES Act established a Paycheck Protection Program (“PPP”), a lending program administered by the Small Business Administration (“SBA”) that was intended to incentivize participants to retain their employees by providing them with loans that are fully guaranteed by the U.S. government and subject to forgiveness if program guidelines are met. The PPP was later extended and modified by the Paycheck Protection Program and Health Care Enhancement Act in April 2020 and the Paycheck Protection Program Flexibility Act in June 2020, with PPP funding under this initial round expiring on August 8, 2020.

In December 2020, the Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues Act was signed into law as part of the Consolidated Appropriations Act, 2021. In addition to direct stimulus payments and other aid, this Act provided for a second round of PPP loans through March 31, 2021. Under the American Rescue Plan Act of 2021 and the PPP Extension Act of 2021, which were both enacted during March 2021, additional funds were provided for the program and the deadline for applying for PPP loans was extended through May 31, 2021 (with the SBA given until June 30, 2021 to process loan applications).

The Company actively participated in both rounds of the PPP, lending funds primarily to its existing loan and/or deposit customers. The PPP loans carry an interest rate of 1.00% and included a processing fee that varied depending on the balance of the loan at origination (which fee is recognized over the life of the loan). The vast majority of the Company’s PPP loans made during 2020 had two-year maturities, while PPP loans made during 2021 have five-year maturities.

Under the first round of the PPP (i.e., the 2020 round), the Company originated loans totaling approximately $351,260 in principal amount, with approximately $12,024 of related net processing fees on 3,070 PPP loan relationships. As of September 30, 2022, $351,260 of those first round PPP loans had been forgiven by the SBA and repaid to the Company pursuant to the terms of the program, with $12,024 in net processing fees having been recognized by the Company.

Under the second round of the PPP (i.e., the 2021 round), the Company originated loans totaling approximately $157,042 in principal amount, with approximately $9,022 of related net processing fees, on 2,601 PPP loan relationships. As of September 30, 2022, $157,042 of second round PPP loans had been forgiven by the SBA and repaid to the Company, with $9,022 in net processing fees having been recognized by the Company. As of September 30, 2022, no PPP loans remain outstanding all net fees have been recognized.

Allowance for Credit Losses for Loans

The following tables present the activity in the allowance for credit losses by portfolio segment for the three months ended September 30, 2022 and 2021:

September 30, 2022Commercial and Industrial
Loans		Commercial Real Estate LoansAgricultural
Loans		LeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansUnallocatedTotal
Allowance for Credit Losses:
Beginning balance$13,545 $22,349 $4,628 $191 $668 $1,233 $239 $2,178 $— $45,031 
Provision (Benefit) for credit loss expense141 (210)(99)27 305 85 52 49 — 350 
Loans charged-off(238)(1)— — (495)(5)(63)(18)— (820)
Recoveries collected7 5 — — 116 — 8 2 — 138 
Total ending allowance balance$13,455 $22,143 $4,529 $218 $594 $1,313 $236 $2,211 $— $44,699 
September 30, 2021Commercial and Industrial
Loans		Commercial Real Estate LoansAgricultural
Loans		LeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansUnallocatedTotal
Allowance for Credit Losses:
Beginning balance$6,080 $24,220 $5,847 $204 $460 $908 $181 $2,095 $— $39,995 
Provision (Benefit) for credit loss expense1,965 (2,833)(1,152)(1)167 124 19 (289)— (2,000)
Loans charged-off— — — — (204)(15)(16)(44)— (279)
Recoveries collected9 5 — — 60 — 8 — — 82 
Total ending allowance balance$8,054 $21,392 $4,695 $203 $483 $1,017 $192 $1,762 $— $37,798 

The following tables present the activity in the allowance for credit losses by portfolio segment for the nine months ended September 30, 2022 and 2021:
September 30, 2022Commercial and Industrial
Loans		Commercial Real Estate LoansAgricultural
Loans		LeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansUnallocatedTotal
Allowance for Credit Losses:
Beginning balance$9,554 $19,245 $4,505 $200 $507 $1,061 $240 $1,705 $— $37,017 
Acquisition of Citizens Union Bank of Shelbyville, KY376 1,945 689 — 2 — — 105 — 3,117 
Provision (Benefit) for credit loss expense3,803 1,013 (665)18 823 309 131 418 — 5,850 
Loans charged-off(299)(79)— — (1,027)(57)(153)(21)— (1,636)
Recoveries collected21 19 — — 289 — 18 4 — 351 
Total ending allowance balance$13,455 $22,143 $4,529 $218 $594 $1,313 $236 $2,211 $— $44,699 

September 30, 2021Commercial and Industrial
Loans		Commercial Real Estate LoansAgricultural
Loans		LeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansUnallocatedTotal
Allowance for Credit Losses:
Beginning balance$6,445 $29,878 $6,756 $200 $490 $996 $150 $1,944 $— $46,859 
Provision (Benefit) for credit loss expense1,747 (8,502)(2,061)3 234 30 186 (137)— (8,500)
Loans charged-off(190)(10)— — (472)(15)(158)(47)— (892)
Recoveries collected52 26 — — 231 6 14 2 — 331 
Total ending allowance balance$8,054 $21,392 $4,695 $203 $483 $1,017 $192 $1,762 $— $37,798 

The Company utilizes the Static Pool methodology in determining expected future credit losses. Static pool analysis means segmenting and tracking loans over a period of time based on similar risk characteristics such as loan structure, collateral type, industry of borrower and concentrations, contractual terms and credit risk indicators. Static pool calculates a loss rate on a closed pool of loans that existed on a specified start date based upon the remaining life of each segment.

The Company’s expected loss estimate is anchored in historical credit loss experience, with an emphasis on all available portfolio data. The Company's historical look-back period includes January 2014 through the current period, on a monthly basis.

Qualitative reserves reflect management’s overall estimate of the extent to which current expected credit losses on collectively evaluated loans will differ from historical loss experience. The analysis takes into consideration industry and collateral concentrations, acquired loan portfolio characteristics and other credit-related analytics as deemed appropriate. Management attempts to quantify qualitative reserves whenever possible.
The Company estimates the allowance balance using relevant available information, from internal and external sources, relating to past events, current conditions, and reasonable and supportable forecasts. Historical loss experience provides the basis for the estimation of expected credit losses. Adjustments to historical loss information are made for changes in underwriting standards, portfolio mix, delinquency level, changes in environmental conditions, unemployment rates, risk classifications and collateral values. The allowance for credit losses is measured on a collective (pooled) basis when similar risk characteristics exist. Based on the potential increased losses related to the advancing stress on the economy as a result of inflationary pressures, rising interest rates and financial market volatility, the Bank has considered this loss experience may align with loss experience from the recessionary period from 2008-2011 and qualitative adjustments have been made accordingly.
Loans that do not share risk characteristics are evaluated on an individual basis. Loans evaluated individually are not included in the collective evaluation. When the borrower is experiencing financial difficulty at the reporting date and repayment is expected to be provided substantially through the operation or sale of the collateral, expected credit losses are based on the fair value of the collateral at the reporting date adjusted for selling costs.

For the nine months ended September 30, 2022, the allowance for credit losses increased primarily due to the acquisition of CUB which is slightly offset by a decline in individually analyzed loans as well as a decline in the reserve attributable to financially stressed sectors. Key indicators utilized in forecasting for the allowance calculations include unemployment rates and gross domestic product. There has been some improvement in these factors over previous periods; however, rising interest rates and the expanded inflationary impact on consumer discretionary spending were considered in the qualitative factors to determine the allowance for credit losses.

All classes of loans, including loans acquired with deteriorated credit quality, are generally placed on non-accrual status when scheduled principal or interest payments are past due for 90 days or more or when the borrower’s ability to repay becomes doubtful. For purchased loans, the determination is made at the time of acquisition as well as over the life of the loan. Uncollected accrued interest for each class of loans is reversed against income at the time a loan is placed on non-accrual. Interest received on such loans is accounted for on the cash-basis or cost-recovery method, until qualifying for return to accrual. All classes of loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. Loans are typically charged-off at 180 days past due, or earlier if deemed uncollectible. Exceptions to the non-accrual and charge-off policies are made when the loan is well secured and in the process of collection.

The following tables present the amortized cost in non-accrual loans and loans past due over 89 days still accruing by class of loans as of September 30, 2022 and December 31, 2021:
September 30, 2022
Non-Accrual With No Allowance for Credit Loss (1)
Total Non-AccrualLoans Past Due Over 89 Days Still Accruing
Commercial and Industrial Loans$710 $8,695 $28 
Commercial Real Estate Loans56 2,059 — 
Agricultural Loans899 899 698 
Leases— — — 
Home Equity Loans218 262 — 
Consumer Loans11 14 — 
Credit Cards75 75 — 
Residential Mortgage Loans466 1,050 — 
Total$2,435 $13,054 $726 
(1) Non-accrual loans with no allowance for credit loss and are also included in Total Non-Accrual loans of $13,054.
Interest income on non-accrual loans recognized during the three and nine months ended September 30, 2022 totaled $5 and $32, respectively.
December 31, 2021
Non-Accrual With No Allowance for Credit Loss (1)
Total Non-AccrualLoans Past Due Over 89 Days Still Accruing
Commercial and Industrial Loans$1,989 $10,530 $— 
Commercial Real Estate Loans145 2,243 156 
Agricultural Loans1,041 1,136 — 
Leases— — — 
Home Equity Loans1 24 — 
Consumer Loans16 18 — 
Credit Cards64 64 — 
Residential Mortgage Loans587 587 — 
Total$3,843 $14,602 $156 
(1) Includes non-accrual loans with no allowance for credit loss and are also included in Total Non-Accrual loans of $14,602.

Interest income on non-accrual loans recognized during the year ended December 31, 2021 totaled $80.

The following tables present the amortized cost basis of collateral-dependent loans by class of loans as of September 30, 2022 and December 31, 2021:
September 30, 2022Real EstateEquipmentAccounts ReceivableOtherTotal
Commercial and Industrial Loans$2,361 $1,937 $302 $5,865 $10,465 
Commercial Real Estate Loans14,713 36 — — 14,749 
Agricultural Loans5,158 317 — — 5,475 
Leases— — — — — 
Home Equity Loans463 — — — 463 
Consumer Loans7 3 — — 10 
Credit Cards— — — — — 
Residential Mortgage Loans1,089 — — — 1,089 
Total$23,791 $2,293 $302 $5,865 $32,251 

December 31, 2021Real EstateEquipmentAccounts ReceivableOtherTotal
Commercial and Industrial Loans$1,716 $2,444 $549 $5,822 $10,531 
Commercial Real Estate Loans4,610 — — — 4,610 
Agricultural Loans1,522 — — — 1,522 
Leases— — — — — 
Home Equity Loans441 — — — 441 
Consumer Loans6 — — 2 8 
Credit Cards— — — — — 
Residential Mortgage Loans652 — — — 652 
Total$8,947 $2,444 $549 $5,824 $17,764 
The following tables present the aging of the amortized cost basis in past due loans by class of loans as of September 30, 2022 and December 31, 2021:
September 30, 202230-59 Days Past Due60-89 Days Past DueGreater Than 89 Days Past DueTotal
Past Due		Loans Not Past DueTotal
Commercial and Industrial Loans$212 $— $7,004 $7,216 $578,233 $585,449 
Commercial Real Estate Loans413 480 617 1,510 1,922,284 1,923,794 
Agricultural Loans296 179 698 1,173 400,435 401,608 
Leases— — — — 58,835 58,835 
Home Equity Loans913 189 263 1,365 272,421 273,786 
Consumer Loans95 48 1 144 80,473 80,617 
Credit Cards135 42 75 252 15,680 15,932 
Residential Mortgage Loans6,826 1,708 851 9,385 336,962 346,347 
Total$8,890 $2,646 $9,509 $21,045 $3,665,323 $3,686,368 
December 31, 202130-59 Days Past Due60-89 Days Past DueGreater Than 89 Days Past DueTotal
Past Due		Loans Not Past DueTotal
Commercial and Industrial Loans$12 $— $6,147 $6,159 $486,846 $493,005 
Commercial Real Estate Loans— 5 891 896 1,529,781 1,530,677 
Agricultural Loans— — — — 358,150 358,150 
Leases— — — — 55,345 55,345 
Home Equity Loans225 229 25 479 222,046 222,525 
Consumer Loans158 58 4 220 70,082 70,302 
Credit Cards61 9 64 134 14,223 14,357 
Residential Mortgage Loans2,726 507 369 3,602 259,963 263,565 
Total$3,182 $808 $7,500 $11,490 $2,996,436 $3,007,926 

Troubled Debt Restructurings:
 
In certain instances, the Company may choose to restructure the contractual terms of loans. A troubled debt restructuring occurs when the Bank grants a concession to the borrower that it would not otherwise consider due to a borrower’s financial difficulty. In order to determine whether a borrower is experiencing financial difficulty, an evaluation is performed of the probability that the borrower will be in payment default on any of its debt in the foreseeable future without modification. This evaluation is performed under the Company’s internal underwriting policy. The Company uses the same methodology for loans acquired with deteriorated credit quality as for all other loans when determining whether the loan is a troubled debt restructuring.

As of September 30, 2022, the Company had no troubled debt restructurings. The Company had no specific allocation of allowance for these loans at September 30, 2022. As of December 31, 2021, the Company had troubled debt restructurings totaling $104. The Company had no specific allocation of allowance for these loans at December 31, 2021.
  
The Company had not committed to lending any additional amounts as of September 30, 2022 and December 31, 2021 to customers with outstanding loans that are classified as troubled debt restructurings.

For the three and nine months ended September 30, 2022 and 2021, the Company had no loans modified as troubled debt restructurings. Additionally, there were no loans modified as troubled debt restructurings for which there was a payment default within twelve months following the modification during the three and nine months ended September 30, 2022 and 2021.

A loan is considered to be in payment default once it is 30 days contractually past due under the modified terms.
Credit Quality Indicators:

The Company categorizes loans into risk categories based on relevant information about the ability of borrowers to service their debt such as: current financial information, historical payment experience, credit documentation, public information, and current economic trends, among other factors. The Company classifies loans as to credit risk by individually analyzing loans. This analysis includes commercial and industrial loans, commercial real estate loans, and agricultural loans with an outstanding balance greater than $250. This analysis is typically performed on at least an annual basis. The Company uses the following definitions for risk ratings:
 
Special Mention. Loans classified as special mention have a potential weakness that deserves management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or of the institution’s credit position at some future date.
 
Substandard. Loans classified as substandard are inadequately protected by the current net worth and paying capacity of the obligor or of the collateral pledged, if any. Loans so classified have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They are characterized by the distinct possibility that the institution will sustain some loss if the deficiencies are not corrected.
 
Doubtful. Loans classified as doubtful have all the weaknesses inherent in those classified as substandard, with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions, and values, highly questionable and improbable.
 
Loans not meeting the criteria above that are analyzed individually as part of the above described process are considered to be pass rated loans.
Based on the analysis performed at September 30, 2022 and December 31, 2021, the risk category of loans by class of loans is as follows:
Term Loans Amortized Cost Basis by Origination Year
As of September 30, 202220222021202020192018PriorRevolving Loans Amortized Cost BasisTotal
Commercial and Industrial:
Risk Rating
Pass$111,525 $123,677 $57,536 $51,559 $23,247 $58,000 $132,475 $558,019 
Special Mention42 98 536 85 562 667 1,655 3,645 
Substandard407 810 1,642 711 1,072 4,113 15,029 23,784 
Doubtful— — — 1 — — — 1 
Total Commercial & Industrial Loans$111,974 $124,585 $59,714 $52,356 $24,881 $62,780 $149,159 $585,449 
Commercial Real Estate:
Risk Rating
Pass$290,468 $525,752 $257,282 $166,885 $130,354 $455,627 $36,102 $1,862,470 
Special Mention3,118 1,472 4,644 136 13,759 27,338 — 50,467 
Substandard833 613 493 1,439 1,854 5,625 — 10,857 
Doubtful— — — — — — — — 
Total Commercial Real Estate Loans$294,419 $527,837 $262,419 $168,460 $145,967 $488,590 $36,102 $1,923,794 
Agricultural:
Risk Rating
Pass$45,345 $49,076 $49,900 $26,813 $22,914 $96,916 $73,735 $364,699 
Special Mention545 1,659 6,720 4,563 2,111 11,428 3,810 30,836 
Substandard— 210 — 157 71 5,282 353 6,073 
Doubtful— — — — — — — — 
Total Agricultural Loans$45,890 $50,945 $56,620 $31,533 $25,096 $113,626 $77,898 $401,608 
Leases:
Risk Rating
Pass$17,393 $15,606 $10,424 $10,294 $2,891 $2,227 $— $58,835 
Special Mention— — — — — — — — 
Substandard— — — — — — — — 
Doubtful— — — — — — — — 
Total Leases$17,393 $15,606 $10,424 $10,294 $2,891 $2,227 $— $58,835 
Term Loans Amortized Cost Basis by Origination Year
As of December 31, 202120212020201920182017PriorRevolving Loans Amortized Cost BasisTotal
Commercial and Industrial:
Risk Rating
Pass$141,133 $57,477 $60,883 $29,005 $15,936 $48,559 $122,377 $475,370 
Special Mention115 128 227 649 7 918 1,510 3,554 
Substandard100 1,221 — 1,062 1,378 2,457 7,863 14,081 
Doubtful— — — — — — — — 
Total Commercial & Industrial Loans$141,348 $58,826 $61,110 $30,716 $17,321 $51,934 $131,750 $493,005 
Commercial Real Estate:
Risk Rating
Pass$404,175 $264,011 $164,204 $131,746 $139,788 $336,066 $26,697 $1,466,687 
Special Mention2,279 — 710 14,426 17,356 13,916 — 48,687 
Substandard74 — 7,687 1,528 — 6,014 — 15,303 
Doubtful— — — — — — — — 
Total Commercial Real Estate Loans$406,528 $264,011 $172,601 $147,700 $157,144 $355,996 $26,697 $1,530,677 
Agricultural:
Risk Rating
Pass$44,510 $45,101 $22,482 $24,187 $24,325 $71,268 $81,011 $312,884 
Special Mention1,714 5,346 5,503 3,025 6,438 6,624 8,271 36,921 
Substandard— — 63 385 1,048 6,849 — 8,345 
Doubtful— — — — — — — — 
Total Agricultural Loans$46,224 $50,447 $28,048 $27,597 $31,811 $84,741 $89,282 $358,150 
Leases:
Risk Rating
Pass$19,689 $12,706 $12,990 $5,599 $2,473 $1,888 $— $55,345 
Special Mention— — — — — — — — 
Substandard— — — — — — — — 
Doubtful— — — — — — — — 
Total Leases$19,689 $12,706 $12,990 $5,599 $2,473 $1,888 $— $55,345 
The Company considers the performance of the loan portfolio and its impact on the allowance for credit losses. For residential and consumer loan classes, the Company also evaluates credit quality based on the aging status of the loan, which was previously presented, and by payment activity.  The following tables present the amortized cost in residential, home equity and consumer loans based on payment activity.
Term Loans Amortized Cost Basis by Origination Year
As of September 30, 202220222021202020192018PriorRevolving Loans Amortized Cost BasisTotal
Consumer:
Payment performance
Performing$34,599 $26,960 $7,886 $2,889 $3,250 $1,927 $3,092 $80,603 
Nonperforming— — 1 — 3 10 — 14 
Total Consumer Loans$34,599 $26,960 $7,887 $2,889 $3,253 $1,937 $3,092 $80,617 
Home Equity:
Payment performance
Performing$38 $— $— $— $19 $633 $272,834 $273,524 
Nonperforming— — — — — — 262 262 
Total Home Equity Loans$38 $— $— $— $19 $633 $273,096 $273,786 
Residential Mortgage:
Payment performance
Performing$54,368 $99,492 $48,757 $20,892 $17,736 $104,052 $— $345,297 
Nonperforming— 162 218 — 17 653 — 1,050 
Total Residential Mortgage Loans$54,368 $99,654 $48,975 $20,892 $17,753 $104,705 $— $346,347 
Term Loans Amortized Cost Basis by Origination Year
As of December 31, 202120212020201920182017PriorRevolving Loans Amortized Cost BasisTotal
Consumer:
Payment performance
Performing$39,923 $15,900 $4,325 $4,531 $600 $1,655 $3,350 $70,284 
Nonperforming3 — — — — 15 — 18 
Total Consumer Loans$39,926 $15,900 $4,325 $4,531 $600 $1,670 $3,350 $70,302 
Home Equity:
Payment performance
Performing$— $— $— $21 $— $835 $221,644 $222,500 
Nonperforming— — — — — 1 24 25 
Total Home Equity Loans$— $— $— $21 $— $836 $221,668 $222,525 
Residential Mortgage:
Payment performance
Performing$84,809 $38,717 $15,244 $17,369 $19,688 $87,164 $— $262,991 
Nonperforming— — — — — 574 — 574 
Total Residential Mortgage Loans$84,809 $38,717 $15,244 $17,369 $19,688 $87,738 $— $263,565 
The Company considers the performance of the loan portfolio and its impact on the allowance for credit loan losses. For certain retail loan classes, the Company also evaluates credit quality based on the aging status of the loan, which was previously presented, and by payment activity. The following table presents the recorded investment in credit cards based on payment activity:
Credit CardsSeptember 30, 2022December 31, 2021
   Performing$15,857 $14,293 
   Nonperforming75 64 
      Total$15,932 $14,357 

The following tables present loans purchased and/or sold during the year by portfolio segment and excludes the business combination activity:
September 30, 2022Commercial and Industrial LoansCommercial Real Estate LoansAgricultural LoansLeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansTotal
   Purchases$496 $1,315 $— $— $— $— $— $— $1,811 
   Sales— 596 — — — — — — 596 
December 31, 2021Commercial and Industrial LoansCommercial Real Estate LoansAgricultural LoansLeasesConsumer LoansHome Equity LoansCredit CardsResidential Mortgage LoansTotal
   Purchases$— $2,271 $— $— $— $— $— $— $2,271 
   Sales2,273 15,415 111 — — — — — 17,799