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Loans (Tables)
 9 Months Ended
Sep. 30, 2014
Receivables [Abstract]  
Components of Loans
Loans were comprised of the following classifications at September 30, 2014 and December 31, 2013: 
 
 
September 30,
2014
 
December 31,
2013
Commercial:
 
 

 
 

Commercial and Industrial Loans and Leases
 
$
377,845

 
$
350,955

Commercial Real Estate Loans
 
586,012

 
582,066

Agricultural Loans
 
201,867

 
192,880

Retail:
 
 

 
 

Home Equity Loans
 
85,160

 
81,504

Consumer Loans
 
48,604

 
49,124

Residential Mortgage Loans
 
137,286

 
128,683

Subtotal
 
1,436,774

 
1,385,212

Less: Unearned Income
 
(4,025
)
 
(2,830
)
Allowance for Loan Losses
 
(15,592
)
 
(14,584
)
Loans, Net
 
$
1,417,157

 
$
1,367,798
Allowance for Loan Losses by Portfolio Class
The following tables present the activity in the allowance for loan losses by portfolio class for the three months ending September 30, 2014 and 2013:
September 30, 2014
 
Commercial and Industrial
Loans and Leases
 
Commercial Real Estate Loans
 
Agricultural Loans
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
 
Unallocated
 
Total
Beginning Balance
 
$
5,661

 
$
7,199

 
$
1,016

 
$
418

 
$
326

 
$
435

 
$
495

 
$
15,550

Provision for Loan Losses
 
(563
)
 
206

 
156

 
(33
)
 
77

 
(33
)
 
190

 
—

Recoveries
 
19

 
55

 
—

 
—

 
41

 
6

 
—

 
121

Loans Charged-off
 
—

 
(6
)
 
—

 
(7
)
 
(65
)
 
(1
)
 
—

 
(79
)
Ending Balance
 
$
5,117

 
$
7,454

 
$
1,172

 
$
378

 
$
379

 
$
407

 
$
685

 
$
15,592

September 30, 2013
 
Commercial and Industrial
Loans and Leases
 
Commercial Real Estate Loans
 
Agricultural Loans
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
 
Unallocated
 
Total
Beginning Balance
 
$
4,258

 
$
8,636

 
$
817

 
$
313

 
$
199

 
$
280

 
$
760

 
$
15,263

Provision for Loan Losses
 
(361
)
 
(214
)
 
53

 
89

 
64

 
36

 
(67
)
 
(400
)
Recoveries
 
108

 
7

 
—

 
—

 
33

 
2

 
—

 
150

Loans Charged-off
 
(34
)
 
(212
)
 
—

 
(193
)
 
(93
)
 
(17
)
 
—

 
(549
)
Ending Balance
 
$
3,971

 
$
8,217

 
$
870

 
$
209

 
$
203

 
$
301

 
$
693

 
$
14,464


The following tables present the activity in the allowance for loan losses by portfolio class for the nine months ending September 30, 2014 and 2013:
September 30, 2014
 
Commercial and Industrial
Loans and Leases
 
Commercial Real Estate Loans
 
Agricultural Loans
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
 
Unallocated
 
Total
Beginning Balance
 
$
3,983

 
$
8,335

 
$
946

 
$
239

 
$
188

 
$
281

 
$
612

 
$
14,584

Provision for Loan Losses
 
1,124

 
(1,546
)
 
226

 
148

 
296

 
229

 
73

 
550

Recoveries
 
97

 
785

 
—

 
42

 
127

 
14

 
—

 
1,065

Loans Charged-off
 
(87
)
 
(120
)
 
—

 
(51
)
 
(232
)
 
(117
)
 
—

 
(607
)
Ending Balance
 
$
5,117

 
$
7,454

 
$
1,172

 
$
378

 
$
379

 
$
407

 
$
685

 
$
15,592

September 30, 2013
 
Commercial and Industrial
Loans and Leases
 
Commercial Real Estate Loans
 
Agricultural Loans
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
 
Unallocated
 
Total
Beginning Balance
 
$
4,555

 
$
8,931

 
$
989

 
$
141

 
$
214

 
$
186

 
$
504

 
$
15,520

Provision for Loan Losses
 
(618
)
 
(261
)
 
(119
)
 
326

 
100

 
133

 
189

 
(250
)
Recoveries
 
121

 
85

 
—

 
—

 
104

 
5

 
—

 
315

Loans Charged-off
 
(87
)
 
(538
)
 
—

 
(258
)
 
(215
)
 
(23
)
 
—

 
(1,121
)
Ending Balance
 
$
3,971

 
$
8,217

 
$
870

 
$
209

 
$
203

 
$
301

 
$
693

 
$
14,464
Allowance for Loan Losses and Recorded Investment in Loans by Portfolio Class
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 September 30, 2014 and December 31, 2013:
September 30, 2014
 
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
 
$
1,579

 
$
205

 
$
1,374

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Collectively Evaluated for Impairment
 
13,981

 
4,912

 
6,075

 
1,172

 
378

 
379

 
380

 
685

Acquired with Deteriorated Credit Quality
 
32

 
—

 
5

 
—

 
—

 
—

 
27

 
—

Total Ending Allowance Balance
 
$
15,592

 
$
5,117

 
$
7,454

 
$
1,172

 
$
378

 
$
379

 
$
407

 
$
685


 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Loans:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Loans Individually Evaluated for Impairment
 
$
5,951

 
$
2,157

 
$
3,794

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Loans Collectively Evaluated for Impairment
 
1,428,066

 
376,176

 
576,848

 
204,792

 
85,474

 
48,615

 
136,161

 
—

Loans Acquired with Deteriorated Credit Quality
 
8,731

 
387

 
6,724

 
—

 
—

 
122

 
1,498

 
—

Total Ending Loans Balance(1)
 
$
1,442,748

 
$
378,720

 
$
587,366

 
$
204,792

 
$
85,474

 
$
48,737

 
$
137,659

 
$
—


(1)Total recorded investment in loans includes $5,974 in accrued interest.
December 31, 2013
 
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
 
$
3,095

 
$
45

 
$
3,050

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Collectively Evaluated for Impairment
 
11,481

 
3,938

 
5,277

 
946

 
239

 
188

 
281

 
612

Acquired with Deteriorated Credit Quality
 
8

 
—

 
8

 
—

 
—

 
—

 
—

 
—

Total Ending Allowance Balance
 
$
14,584

 
$
3,983

 
$
8,335

 
$
946

 
$
239

 
$
188

 
$
281

 
$
612


 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Loans:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Loans Individually Evaluated for Impairment
 
$
8,458

 
$
2,114

 
$
6,344

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Loans Collectively Evaluated for Impairment
 
1,367,591

 
347,808

 
566,389

 
195,171

 
81,812

 
49,131

 
127,280

 
—

Loans Acquired with Deteriorated Credit Quality
 
14,753

 
1,981

 
10,871

 
—

 
—

 
134

 
1,767

 
—

Total Ending Loans Balance(1)
 
$
1,390,802

 
$
351,903

 
$
583,604

 
$
195,171

 
$
81,812

 
$
49,265

 
$
129,047

 
$
—

 
(1)Total recorded investment in loans includes $5,590 in accrued interest.
Loans Individually Evaluated for Impairment by Class of Loans
The following tables present loans individually evaluated for impairment by class of loans as of September 30, 2014 and December 31, 2013:
September 30, 2014
 
Unpaid Principal Balance(1)
 
 Recorded Investment
 
Allowance for Loan Losses Allocated
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
1,967

 
$
1,954

 
$
—

Commercial Real Estate Loans
 
2,660

 
1,537

 
—

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
4,627

 
3,491

 
—

With An Allowance Recorded:
 
 

 
 

 


Commercial and Industrial Loans and Leases
 
207

 
207

 
205

Commercial Real Estate Loans
 
2,772

 
2,618

 
1,379

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
2,979

 
2,825

 
1,584

Total
 
$
7,606

 
$
6,316

 
$
1,584

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
1,109

 
$
359

 
$
—

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
30

 
$
5

 
$
5


(1) Unpaid Principal Balance is the remaining contractual payments without reduction of partial charge-offs.

December 31, 2013
 
Unpaid Principal Balance(1)
 
 Recorded Investment
 
Allowance for Loan Losses Allocated
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
2,163

 
$
2,072

 
$
—

Commercial Real Estate Loans
 
4,710

 
2,383

 
—

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
6,873

 
4,455

 
—

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
45

 
45

 
45

Commercial Real Estate Loans
 
4,428

 
4,417

 
3,058

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
4,473

 
4,462

 
3,103

Total
 
$
11,346

 
$
8,917

 
$
3,103

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
987

 
$
451

 
$
—

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
33

 
$
8

 
$
8


(1) Unpaid Principal Balance is the remaining contractual payments without reduction of partial charge-offs.
 
The following tables present loans individually evaluated for impairment by class of loans for the three month period ended September 30, 2014 and 2013:
September 30, 2014
 
Average Recorded Investment
 
Interest Income Recognized
 
Cash Basis Recognized
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
2,005

 
$
29

 
$
30

Commercial Real Estate Loans
 
2,384

 
18

 
21

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
4,389

 
47

 
51

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
211

 
1

 
1

Commercial Real Estate Loans
 
2,643

 
4

 
3

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
2,854

 
5

 
4

Total
 
$
7,243

 
$
52

 
$
55

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
773

 
$
—

 
$
—

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
31

 
$
1

 
$
1


September 30, 2013
 
Average Recorded Investment
 
Interest Income Recognized
 
Cash Basis Recognized
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
2,223

 
$
33

 
$
32

Commercial Real Estate Loans
 
1,956

 
1

 
2

Agricultural Loans
 
751

 
21

 
16

Subtotal
 
4,930

 
55

 
50

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
464

 
1

 
1

Commercial Real Estate Loans
 
5,415

 
5

 
4

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
5,879

 
6

 
5

Total
 
$
10,809

 
$
61

 
$
55

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
119

 
$
—

 
$
—

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
214

 
$
1

 
$
1

 
The following tables present loans individually evaluated for impairment by class of loans for the nine month period ended September 30, 2014 and 2013:
September 30, 2014
 
Average Recorded Investment
 
Interest Income Recognized
 
Cash Basis Recognized
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
2,106

 
$
105

 
$
107

Commercial Real Estate Loans
 
2,714

 
73

 
70

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
4,820

 
178

 
177

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
1,600

 
1

 
1

Commercial Real Estate Loans
 
3,158

 
16

 
13

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
4,758

 
17

 
14

Total
 
$
9,578

 
$
195

 
$
191

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
873

 
$
3

 
$
3

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
32

 
$
1

 
$
1

 
September 30, 2013
 
Average Recorded Investment
 
Interest Income Recognized
 
Cash Basis Recognized
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
818

 
$
33

 
$
33

Commercial Real Estate Loans
 
2,196

 
1

 
2

Agricultural Loans
 
1,738

 
196

 
200

Subtotal
 
4,752

 
230

 
235

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
1,797

 
3

 
3

Commercial Real Estate Loans
 
5,745

 
17

 
13

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
7,542

 
20

 
16

Total
 
$
12,294

 
$
250

 
$
251

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
39

 
$
—

 
$
—

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
182

 
$
2

 
$
2

 
Recorded Investment in Nonaccrual and Loans Past Due Over 90 Days Still On Accrual by Class of Loans
The following table presents the recorded investment in non-accrual loans and loans past due 90 days or more still on accrual by class of loans as of September 30, 2014 and December 31, 2013:
 
 
Non-Accrual
 
Loans Past Due 90 Days
or More & Still Accruing
 
 
2014
 
2013
 
2014
 
2013
Commercial and Industrial Loans and Leases
 
$
279

 
$
31

 
$
83

 
$
—

Commercial Real Estate Loans
 
3,308

 
6,658

 
—

 
8

Agricultural Loans
 
—

 
—

 
13

 
—

Home Equity Loans
 
308

 
114

 
—

 
—

Consumer Loans
 
190

 
236

 
—

 
—

Residential Mortgage Loans
 
1,582

 
1,339

 
—

 
—

Total
 
$
5,667

 
$
8,378

 
$
96

 
$
8

Loans Acquired With Deteriorated Credit Quality (Included in the Total Above)
 
$
1,164

 
$
1,705

 
$
—

 
$
—
Aging of Recorded Investment in Past Due Loans by Class of Loans
The following table presents the aging of the recorded investment in past due loans by class of loans as of September 30, 2014 and December 31, 2013:
September 30, 2014
 
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
 
$
378,720

 
$
265

 
$
40

 
$
307

 
$
612

 
$
378,108

Commercial Real Estate Loans
 
587,366

 
411

 
—

 
889

 
1,300

 
586,066

Agricultural Loans
 
204,792

 
105

 
74

 
13

 
192

 
204,600

Home Equity Loans
 
85,474

 
330

 
—

 
308

 
638

 
84,836

Consumer Loans
 
48,737

 
175

 
63

 
66

 
304

 
48,433

Residential Mortgage Loans
 
137,659

 
1,637

 
811

 
1,411

 
3,859

 
133,800

Total(1)
 
$
1,442,748

 
$
2,923

 
$
988

 
$
2,994

 
$
6,905

 
$
1,435,843

Loans Acquired With Deteriorated Credit Quality (Included in the Total Above)
 
$
8,731

 
$
—

 
$
—

 
$
645

 
$
645

 
$
8,086


(1)Total recorded investment in loans includes $5,974 in accrued interest.
 
December 31, 2013
 
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
 
$
351,903

 
$
256

 
$
78

 
$
—

 
$
334

 
$
351,569

Commercial Real Estate Loans
 
583,604

 
613

 
62

 
2,234

 
2,909

 
580,695

Agricultural Loans
 
195,171

 
62

 
—

 
—

 
62

 
195,109

Home Equity Loans
 
81,812

 
303

 
33

 
114

 
450

 
81,362

Consumer Loans
 
49,265

 
149

 
66

 
102

 
317

 
48,948

Residential Mortgage Loans
 
129,047

 
2,206

 
192

 
1,115

 
3,513

 
125,534

Total(1)
 
$
1,390,802

 
$
3,589

 
$
431

 
$
3,565

 
$
7,585

 
$
1,383,217

Loans Acquired With Deteriorated Credit Quality (Included in the Total Above)
 
$
14,753

 
$
148

 
$
—

 
$
1,103

 
$
1,251

 
$
13,502

 
(1)Total recorded investment in loans includes $5,590 in accrued interest.
Troubled Debt Restructurings on Financing Receivables
The following tables present the recorded investment of troubled debt restructurings by class of loans as of September 30, 2014 and December 31, 2013:
September 30, 2014
 
Total
 
Performing
 
Non-Accrual(1)
Commercial and Industrial Loans and Leases
 
$
1,889

 
$
1,882

 
$
7

Commercial Real Estate Loans
 
2,838

 
842

 
1,996

Total
 
$
4,727

 
$
2,724

 
$
2,003

 
December 31, 2013
 
Total
 
Performing
 
Non-Accrual(1)
Commercial and Industrial Loans and Leases
 
$
2,092

 
$
2,086

 
$
6

Commercial Real Estate Loans
 
4,325

 
364

 
3,961

Total
 
$
6,417

 
$
2,450

 
$
3,967

 
(1)The non-accrual troubled debt restructurings are included in the Non-Accrual Loan table presented on previous page.
Loans By Class Modified As Troubled Debt Restructurings
The following tables present loans by class modified as troubled debt restructurings that occurred during the three months ending September 30, 2014 and 2013: 
September 30, 2014
 
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 September 30, 2014.
September 30, 2013
 
Number of Loans
 
Pre-Modification Outstanding Recorded Investment
 
Post-Modification Outstanding Recorded Investment
Commercial and Industrial Loans and Leases
 
1

 
$
224

 
$
230

Commercial Real Estate Loans
 
—

 
—

 
—

Total
 
1

 
$
224

 
$
230

 
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 September 30, 2013.

The following tables present loans by class modified as troubled debt restructurings that occurred during the nine months ending September 30, 2014 and 2013: 
September 30, 2014
 
Number of Loans
 
Pre-Modification Outstanding Recorded Investment
 
Post-Modification Outstanding Recorded Investment
Commercial and Industrial Loans and Leases
 
—

 
$
—

 
$
—

Commercial Real Estate Loans
 
1

 
201

 
197

Total
 
1

 
$
201

 
$
197

 
The troubled debt restructurings described above increased the allowance for loan losses by $0 and resulted in charge-offs of $0 during the nine months ending September 30, 2014.
September 30, 2013
 
Number of Loans
 
Pre-Modification Outstanding Recorded Investment
 
Post-Modification Outstanding Recorded Investment
Commercial and Industrial Loans and Leases
 
1

 
$
224

 
$
230

Commercial Real Estate Loans
 
1

 
81

 
118

Total
 
2

 
$
305

 
$
348
Troubled Debt Restructurings, Subsequently Defaulted
The following tables present loans by class modified as troubled debt restructurings for which there was a payment default within twelve months following the modification during the three months ending September 30, 2014 and 2013:
Troubled Debt Restructurings That Subsequently Defaulted:
 
Number of Loans
 
Recorded Investment
September 30, 2014
 
 

 
 

Commercial and Industrial Loans and Leases
 
—

 
$
—

Commercial Real Estate Loans
 
1

 
186

Total
 
1

 
$
186

 
The troubled debt restructurings that subsequently defaulted described above resulted in no change to the allowance for loan losses and no charge-offs during the three months ending September 30, 2014.
 
Troubled Debt Restructurings That Subsequently Defaulted:
 
Number of Loans
 
Recorded Investment
September 30, 2013
 
 

 
 

Commercial and Industrial Loans and Leases
 
—

 
$
—

Commercial Real Estate Loans
 
—

 
—

Total
 
—

 
$
—

The following tables present loans by class modified as troubled debt restructurings for which there was a payment default within twelve months following the modification during the nine months ending September 30, 2014 and 2013:
Troubled Debt Restructurings That Subsequently Defaulted:
 
Number of Loans
 
Recorded Investment
September 30, 2014
 
 

 
 
Commercial and Industrial Loans and Leases
 
—

 
$
—

Commercial Real Estate Loans
 
1

 
186

Total
 
1

 
$
186

 
The troubled debt restructurings that subsequently defaulted described above resulted in no change to the allowance for loan losses and no charge-offs during the nine months ending September 30, 2014.
 
Troubled Debt Restructurings That Subsequently Defaulted:
 
Number of Loans
 
Recorded Investment
September 30, 2013
 
 

 
 

Commercial and Industrial Loans and Leases
 
—

 
$
—

Commercial Real Estate Loans
 
—

 
—

Total
 
—

 
$
—
Risk Category of Loans
Based on the most recent analysis performed, the risk category of loans by class of loans is as follows:

September 30, 2014
 
Pass
 
Special Mention
 
Substandard
 
Doubtful
 
Total
Commercial and Industrial Loans and Leases
 
$
347,901

 
$
18,465

 
$
12,354

 
$
—

 
$
378,720

Commercial Real Estate Loans
 
548,043

 
22,959

 
16,364

 
—

 
587,366

Agricultural Loans
 
199,283

 
5,046

 
463

 
—

 
204,792

Total
 
$
1,095,227

 
$
46,470

 
$
29,181

 
$
—

 
$
1,170,878

Loans Acquired With Deteriorated Credit Quality (Included in the Total Above)
 
$
641

 
$
1,748

 
$
4,722

 
$
—

 
$
7,111


 
December 31, 2013
 
Pass
 
Special Mention
 
Substandard
 
Doubtful
 
Total
Commercial and Industrial Loans and Leases
 
$
324,685

 
$
15,485

 
$
11,733

 
$
—

 
$
351,903

Commercial Real Estate Loans
 
539,533

 
20,168

 
23,903

 
—

 
583,604

Agricultural Loans
 
192,609

 
2,357

 
205

 
—

 
195,171

Total
 
$
1,056,827

 
$
38,010

 
$
35,841

 
$
—

 
$
1,130,678

Loans Acquired With Deteriorated Credit Quality (Included in the Total Above)
 
$
3,121

 
$
661

 
$
9,070

 
$
—

 
$
12,852
Recorded Investment in Home Equity, Consumer and Residential Mortgage Loans Based on Payment
The following table presents the recorded investment in home equity, consumer and residential mortgage loans based on payment activity as of September 30, 2014 and December 31, 2013:
September 30, 2014
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
Performing
 
$
85,166

 
$
48,547

 
$
136,077

Nonperforming
 
308

 
190

 
1,582

Total
 
$
85,474

 
$
48,737

 
$
137,659

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

 
$
122

 
$
1,498

 
December 31, 2013
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
Performing
 
$
81,698

 
$
49,029

 
$
127,708

Nonperforming
 
114

 
236

 
1,339

Total
 
$
81,812

 
$
49,265

 
$
129,047

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

 
$
134

 
$
1,767
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: 
 
 
September 30, 2014
 
 
 
Commercial and Industrial Loans
 
$
387

Commercial Real Estate Loans
 
6,724

Home Equity Loans
 
—

Consumer Loans
 
122

Residential Mortgage Loans
 
1,498

Total
 
$
8,731

 
 
 

Carrying Amount, Net of Allowance
 
$
8,699

 
 
 
December 31, 2013
 
 
 
Commercial and Industrial Loans
 
$
1,981

Commercial Real Estate Loans
 
10,871

Home Equity Loans
 
—

Consumer Loans
 
134

Residential Mortgage Loans
 
1,767

Total
 
$
14,753

 
 
 

Carrying Amount, Net of Allowance
 
$
14,745
Accretable Yield, or Income Expected to be Collected
Accretable yield, or income expected to be collected, is as follows:
 
 
2014
 
2013
 
 
 
 
 
Balance at July 1
 
$
2,637

 
$
182

New Loans Purchased
 
—

 
—

Accretion of Income
 
(89
)
 
(443
)
Reclassifications from Non-accretable Difference
 
—

 
444

Charge-off of Accretable Yield
 
(113
)
 
—

Balance at September 30
 
$
2,435

 
$
183


Accretable yield, or income expected to be collected, is as follows:
 
 
2014
 
2013
 
 
 
 
 
Balance at January 1
 
$
2,790

 
$
170

New Loans Purchased
 
—

 
—

Accretion of Income
 
(242
)
 
(889
)
Reclassifications from Non-accretable Difference
 
—

 
902

Charge-off of Accretable Yield
 
(113
)
 
—

Balance at September 30
 
$
2,435

 
$
183