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Basis of Presentation (Tables)
9 Months Ended
Sep. 30, 2024
Basis of Presentation [Abstract]  
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model The impact of the change from the incurred loss model to the current expected credit loss model is detailed below (in thousands):


   
January 1, 2023
 
   
Pre-adoption
   
Adoption Impact
   
As Reported
 
Assets
                 
Allowance for credit losses - loans
                 
Real estate loans:
                 
Residential
 
$
1,056
   
$
79
   
$
1,135
 
Commercial
   
10,120
     
(3,070
)
   
7,050
 
Agricultural
   
4,589
     
(1,145
)
   
3,444
 
Construction
   
801
     
(103
)
   
698
 
Consumer
   
135
     
1,040
     
1,175
 
Other commercial loans
   
1,040
     
(328
)
   
712
 
Other agricultural loans
   
489
     
(219
)
   
270
 
State and political subdivision loans
   
322
     
(280
)
   
42
 
Unallocated
   
-
     
726
     
726
 
Total
 
$
18,552
   
$
(3,300
)
 
$
15,252
 
                         
Liabilities
                       
Allowance for Credit Losses - Off-Balance Sheet credit Exposure
 
$
165
   
$
1,064
   
$
1,229