Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2021

Accounting Policies [Abstract]

Schedule of Impact of ASC

The following tables illustrates the impact of ASC 326.

	January 1, 2020
	Pre-CECL Adoption		Reclassification to CECL Portfolio Segmentation		Pre-CECL Adoption Portfolio Segmentation		Post-CECL Adoption Portfolio Segmentation		Impact of CECL Adoption
Assets:
Loans:
Commercial, industrial and agricultural	$	1,046,665	$	(1,046,665)	$	0	$	0	$	0
Farmland	0		27,199		27,199		27,199		0
Owner-occupied, nonfarm nonresidential properties	0		333,117		333,117		333,117		0
Agricultural production and other loans to farmers	0		3,407		3,407		3,407		0
Commercial and Industrial	0		474,614		474,614		474,614		0
Obligations (other than securities and leases) of states and political subdivisions	0		139,052		139,052		139,052		0
Other loans	0		5,740		5,740		5,740		0
Commercial mortgages	814,002		(814,002)		0		0		0
Other construction loans and all land development and other land loans	0		277,412		277,412		277,412		0
Multifamily (5 or more) residential properties	0		124,390		124,390		124,390		0
Non-owner occupied, nonfarm nonresidential properties	0		467,852		467,852		468,522		670
Residential real estate	814,030		(814,030)		0		0		0
1-4 Family Construction	0		22,427		22,427		22,427		0
Home equity lines of credit	0		95,089		95,089		95,089		0
Residential Mortgages secured by first liens	0		646,199		646,199		646,199		0
Residential Mortgages secured by junior liens	0		57,965		57,965		57,965		0
Consumer, net of unearned discount	119,623		(119,623)		0		0		0
Other revolving credit plans	0		52,353		52,353		52,353		0
Automobile	0		27,807		27,807		27,807		0
Other consumer	0		39,697		39,697		39,697		0
Credit cards	7,569		0		7,569		7,569		0
Overdrafts	2,146		0		2,146		2,146		0
Total loans	$	2,804,035	$	0	$	2,804,035	$	2,804,705	$	670

	January 1, 2020
	Pre-CECL Adoption		Reclassification to CECL Portfolio Segmentation		Pre-CECL Adoption Portfolio Segmentation		Post-CECL Adoption Portfolio Segmentation		Impact of CECL Adoption
Assets:
Allowance for credit losses on loans:
Commercial, industrial and agricultural	$	8,287	$	(8,287)	$	0	$	0	$	0
Farmland	0		190		190		251		61
Owner-occupied, nonfarm nonresidential properties	0		2,390		2,390		1,636		(754)
Agricultural production and other loans to farmers	0		25		25		30		5
Commercial and Industrial	0		4,105		4,105		3,474		(631)
Obligations (other than securities and leases) of states and political subdivisions	0		1,022		1,022		791		(231)
Other loans	0		41		41		49		8
Commercial mortgages	6,952		(6,952)		0		0		0
Other construction loans and all land development and other land loans	0		2,327		2,327		3,107		780
Multifamily (5 or more) residential properties	0		1,087		1,087		1,399		312
Non-owner occupied, nonfarm nonresidential properties	0		3,980		3,980		6,527		2,547
Residential real estate	1,499		(1,499)		0		0		0
1-4 Family Construction	0		56		56		21		(35)
Home equity lines of credit	0		180		180		601		421
Residential Mortgages secured by first liens	0		1,220		1,220		2,320		1,100
Residential Mortgages secured by junior liens	0		114		114		249		135
Consumer	2,411		(2,411)		0		0		0
Other revolving credit plans	0		296		296		674		378
Automobile	0		156		156		60		(96)
Other consumer	0		1,960		1,960		2,981		1,021
Credit cards	84		0		84		26		(58)
Overdrafts	240		0		240		240		0
Total allowance for credit losses on loans	$	19,473	$	0	$	19,473	$	24,436	$	4,963
Retained earnings:
Total increase in allowance for credit losses on loans									$	4,963
Balance sheet reclassification									(670)
Total pre-tax impact									4,293
Tax effect									(902)
Decrease in retained earnings									$	3,391