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BASIS OF PRESENTATION (Tables)
9 Months Ended
Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Summary of Impact of Adoption of the ASU
The following table illustrates the impact of adoption of the ASU:
January 1, 2021
(dollars in thousands)As Reported Under
ASC 326
Pre-ASC 326
Adoption
Impact of
ASC 326
Adoption
Loans      
Commercial and industrial loans$32,645 $28,333 $4,312 
Commercial real estate and multi-family residential loans27,223 22,907 4,316 
Agri-business and agricultural loans4,103 3,043 1,060 
Other commercial loans1,357 416 941 
Consumer 1-4 family loans3,572 2,619 953 
Other consumer loans1,300 951 349 
Unallocated258 3,139 (2,881)
Allowance for credit losses$70,458 $61,408 $9,050