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LOANS AND ALLOWANCE FOR CREDIT LOSSES
 6 Months Ended
Jun. 30, 2023
Credit Loss [Abstract]  
LOANS AND ALLOWANCE FOR CREDIT LOSSES LOANS AND ALLOWANCE FOR CREDIT LOSSES
The composition of the loan portfolio, net of deferred origination fees and costs, is summarized as follows (in thousands):
June 30, 2023December 31, 2022
Commercial and agricultural:
Commercial and industrial$253,501 $252,044 
Agricultural305 249 
Commercial mortgages:
Construction124,942 108,243 
Commercial mortgages, other923,585 888,670 
Residential mortgages285,084 285,672 
Consumer loans:
Home equity lines and loans85,283 81,401 
Indirect consumer loans210,532 202,124 
Direct consumer loans10,674 11,045 
Total loans, net of deferred loan fees and costs1,893,906 1,829,448 
Allowance for credit losses(20,172)(19,659)
Loans, net$1,873,734 $1,809,789 

The Corporation's concentrations of credit risk by loan type are reflected in the preceding table. The concentrations of credit risk with standby letters of credit, committed lines of credit and commitments to originate new loans generally follow the loan classifications in the table above.

Accrued interest receivable on loans amounted to $6.6 million at June 30, 2023 and $6.5 million at December 31, 2022. Accrued interest receivable on loans is included in the "accrued interest receivable and other assets" line item on the Corporation's Consolidated Balance Sheets, and is excluded from the estimate of credit losses.

The following table presents the activity in the allowance for credit losses by portfolio segment for the three month period ended June 30, 2023 (in thousands):
Three Months Ended June 30, 2023
Allowance for credit lossesCommercial and AgriculturalCommercial MortgagesResidential MortgagesConsumer LoansTotal
Beginning balance, April 1, 2023$4,053 $10,983 $1,892 $3,147 $20,075 
Charge-offs(9)— — (242)(251)
Recoveries3 1 — 101 105 
Net recoveries (charge-offs)(6)1 — (141)(146)
Provision (1)
74 10 13 146 243 
Ending balance, June 30, 2023$4,121 $10,994 $1,905 $3,152 $20,172 
(1) Additional credit provision related to off-balance sheet exposure was $7 thousand for the three months ended June 30, 2023.

Refer to Note 1-Summary of Significant Accounting Policies in our Annual report on Form 10-K for the fiscal year ended December 31, 2022, for the allowance for loan losses policy effective prior to the adoption of ASC 326-Financial Instruments-Credit Losses, as of December 31, 2022.
The following table presents the activity in the allowance for loan losses by portfolio segment for the three month period ended June 30, 2022 (in thousands):
Three Months Ended June 30, 2022
Allowance for loan lossesCommercial and AgriculturalCommercial MortgagesResidential MortgagesConsumer LoansTotal
Beginning balance, April 1, 2022$3,485 $12,963 $1,606 $1,874 $19,928 
Charge-offs(16)(687)— (128)(831)
Recoveries23 1 — 108 132 
Net recoveries (charge-offs)7 (686)— (20)(699)
Provision
72 (1,963)108 39 (1,744)
Ending balance, June 30, 2022$3,564 $10,314 $1,714 $1,893 $17,485 


The following table presents the activity in the allowance for credit losses by portfolio segment for the six month period ended June 30, 2023 (in thousands):
Six Months Ended June 30, 2023
Allowance for credit lossesCommercial and AgriculturalCommercial MortgagesResidential MortgagesConsumer LoansTotal
Beginning balance, January 1, 2023$3,373 $11,576 $1,845 $2,865 $19,659 
Cumulative effect adjustment for the adoption of ASC 326909 (695)(16)176 374 
Beginning balance after cumulative effect adjustment, January 1, 20234,282 10,881 1,829 3,041 20,033 
Charge-offs(199)— — (437)(636)
Recoveries8 1 — 212 221 
Net recoveries (charge-offs)(191)1 — (225)(415)
Provision (1)
30 112 76 336 554 
Ending balance, June 30, 2023$4,121 $10,994 $1,905 $3,152 $20,172 

(1) Additional credit provision related to off-balance sheet exposure was $41 thousand for the six months ended June 30, 2023.

The following table presents the activity in the allowance for loan losses by portfolio segment for the six month period ended June 30, 2022 (in thousands):
Six Months Ended June 30, 2022
Allowance for loan lossesCommercial and AgriculturalCommercial MortgagesResidential MortgagesConsumer LoansTotal
Beginning balance, January 1, 2022$3,591 $13,556 $1,803 $2,075 $21,025 
Charge-offs(20)(687)— (322)(1,029)
Recoveries30 2 — 346 378 
Net recoveries (charge-offs)10 (685)— 24 (651)
Provision(37)(2,557)(89)(206)(2,889)
Ending balance, June 30, 2022$3,564 $10,314 $1,714 $1,893 $17,485 
Unfunded Commitments
The allowance for credit losses on unfunded commitments is recognized as a liability (other liabilities in the Consolidated Balance Sheets), with adjustments to the reserve recognized in the provision for credit losses on the Consolidated Statements of Income. The Corporation established a reserve for unfunded commitments in conjunction with its adoption of ASC 326-Financial Instruments-Credit Losses.

The following table presents the activity in the allowance for credit losses on unfunded commitments for the three month periods ended June 30, 2023 and 2022:
For the Three Months Ended
Allowance for credit losses on unfunded commitments June 30, 2023June 30, 2022
Beginning balance $1,048 $— 
Impact of ASC 326 adoption— — 
Provision for unfunded commitments (7)— 
Ending balance $1,041 $— 

The following table presents the provision for credit losses on loans and unfunded commitments for the three month period ended June 30, 2023, based upon the current expected credit loss methodology, and the provision for loan losses on loans for the three month period ended June 30, 2022, based upon the incurred loss methodology:
For the Three Months Ended
Provision for credit lossesJune 30, 2023June 30, 2022
Provision for credit losses on loans $243 $(1,744)
Provision for unfunded commitments (7)— 
Total provision (credit) for credit losses$236 $(1,744)

The following table presents the activity in the allowance for credit losses on unfunded commitments for the six month periods ended June 30, 2023 and 2022:
For the Six Months Ended
Allowance for credit losses on unfunded commitments June 30, 2023June 30, 2022
Beginning balance $— $— 
Impact of ASC 326 adoption1,082 — 
Provision for unfunded commitments (41)— 
Ending balance $1,041 $— 
The following table presents the provision for credit losses on loans and unfunded commitments for the six month period ended June 30, 2023, based upon the current expected credit loss methodology, and the provision for loan losses on loans for the six month period ended June 30, 2022, based upon the incurred loss methodology:
For the Six Months Ended
Provision for credit lossesJune 30, 2023June 30, 2022
Provision for credit losses on loans $554 $(2,889)
Provision for unfunded commitments (41)— 
Total provision (credit) for credit losses$513 $(2,889)
The following tables present the balance in the allowance for credit losses and allowance for loan losses, and the amortized cost basis in loans by portfolio segment, as of June 30, 2023 and December 31, 2022 (in thousands):
 June 30, 2023
Allowance for credit lossesCommercial and AgriculturalCommercial MortgagesResidential MortgagesConsumer LoansTotal
Ending allowance balance attributable to loans:
Individually analyzed$996 $33 $— $61 $1,090 
Collectively analyzed3,125 10,961 1,905 3,091 19,082 
   Total ending allowance balance$4,121 $10,994 $1,905 $3,152 $20,172 

 December 31, 2022
Allowance for loan lossesCommercial and AgriculturalCommercial MortgagesResidential MortgagesConsumer LoansTotal
Ending allowance balance attributable to loans:
Individually evaluated for impairment$1,078 $38 $— $31 $1,147 
Collectively evaluated for impairment2,295 11,538 1,845 2,834 18,512 
   Total ending allowance balance$3,373 $11,576 $1,845 $2,865 $19,659 


 June 30, 2023
Loans:Commercial and AgriculturalCommercial MortgagesResidential MortgagesConsumer LoansTotal
Loans individually analyzed $1,714 $3,964 $— $259 $5,937 
Loans collectively analyzed252,092 1,044,563 285,084 306,230 1,887,969 
   Total ending loans balance$253,806 $1,048,527 $285,084 $306,489 $1,893,906 


 December 31, 2022
Loans:Commercial and AgriculturalCommercial MortgagesResidential MortgagesConsumer LoansTotal
Loans individually evaluated for impairment$2,112 $4,383 $723 $264 $7,482 
Loans collectively evaluated for impairment250,181 992,530 284,949 294,306 1,821,966 
   Total ending loans balance$252,293 $996,913 $285,672 $294,570 $1,829,448 
Modifications to Loans Made to Borrowers Experiencing Financial Difficulty
Effective January 1, 2023, the Corporation adopted ASU 2022-02, Financial Instruments-Credit Losses (Topic 326)-Troubled Debt Restructurings and Vintage Disclosures. The Corporation may occasionally make modifications to loans where the borrower is considered to be experiencing financial difficulty. Types of modifications considered under ASU 2022-02 include principal reductions, interest rate reductions, term extensions, or a combination thereof.

The following tables summarize the amortized cost basis of loans modified during the three and six month periods ended June 30, 2023:
Three Months Ended June 30, 2023
Loans modified under ASU 2022-02:Principal ReductionInterest Rate ReductionTerm ExtensionPayment DelayCombinationTotal
(%) of Loan Class (1)
Commercial mortgages, other$— $— $— $1,920 $— $1,920 0.21 %
Total$— $— $— $1,920 $— $1,920 
(1) Represents the amortized cost basis of loans modified during the period as a percentage of the period-end loan balances by class.
Six Months Ended June 30, 2023
Loans modified under ASU 2022-02:Principal ReductionInterest Rate ReductionTerm ExtensionPayment DelayCombinationTotal
(%) of Loan Class (1)
Commercial mortgages, other$— $— $275 $1,920 $— $2,195 0.24 %
Total$— $— $275 $1,920 $— $2,195 


The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty during the six month period ended June 30, 2023:

Six Months Ended June 30, 2023
Effect of loan modifications under ASU 2022-02:Principal Reduction (in thousands)Weighted-average interest rate reduction (%)Weighted-average term extension (in months)
Commercial mortgages, other$——%60


There was one loan, with an amortized basis of $1.9 million, classified as a commercial mortgage, other, to a borrower experiencing financial difficulty which was modified during the three months ended June 30, 2023. The modification granted was in the form of a four month payment delay, during which the borrower was making interest-only payments. The delay did not result in a principal reduction, reduction in interest rate, or an extension of term, and the note balloons at maturity.

There were no loans modified to borrowers experiencing financial difficulty during the prior twelve months that experienced payment default during the three and six month periods ended June 30, 2023.
Individually Analyzed Loans
Effective January 1, 2023, the Corporation began analyzing loans on an individual basis when management determined that the loan no longer exhibited risk characteristics consistent with the risk characteristics existing in its designated pool of loans, under the Corporation's CECL methodology. Loans individually analyzed include certain non-accrual commercial and consumer loans, as well as certain loans previously identified under prior troubled debt restructuring (TDR) guidance.
As of June 30, 2023, the amortized cost basis of individually analyzed loans amounted to $5.9 million, of which $5.1 million were considered collateral dependent. For collateral dependent loans where the borrower is experiencing financial difficulty and repayment is likely to be substantially provided through the sale or operation of the collateral, the ACL is measured based on the difference between the fair value of the collateral and the amortized cost basis of the loan, at measurement date. Certain assets held as collateral may be exposed to future deterioration in fair value, particularly due to changes in real estate markets or usage.

The following table presents the amortized cost basis and related allowance for credit loss of individually analyzed loans considered to be collateral dependent as of June 30, 2023 (in thousands):
June 30, 2023
Amortized Cost BasisRelated Allowance
Commercial and agricultural:
Commercial and industrial (1) (3)
$570 $156 
Commercial mortgages:
Commercial mortgages, other (1)
4,267 33 
Consumer loans:
Home equity lines and loans (2)
259 61 
Total$5,096 $250 
(1) Secured by commercial real estate
(2) Secured by residential real estate
(3) Secured by business assets

Prior to January 1, 2023, the Corporation considered a loan to be impaired when, based on currently available information, it was deemed probable that the Corporation would not be able to collect on the loan's contractually determined principal and interest payments. Impaired loans included loans on non-accrual status and troubled debt restructurings (TDRs). The Corporation identified loss allocations for impaired loans on an individual basis, and in conformity with its methodology under the incurred loss framework.
The following is a summary of impaired loans as of December 31, 2022 (in thousands):
 December 31, 2022
With no related allowance recorded:Unpaid Principal BalanceRecorded InvestmentAllowance for Loan Losses Allocated
Commercial and agricultural:
Commercial and industrial$1,026 $1,025 $— 
Commercial mortgages:
Construction5 5 — 
Commercial mortgages, other4,346 4,341 — 
Residential mortgages767 760 — 
Consumer loans:
Home equity lines and loans154 138 — 
With an allowance recorded:
Commercial and agricultural:
Commercial and industrial1,086 1,088 1,078 
Commercial mortgages:
Commercial mortgages, other38 38 38 
Consumer loans:
Home equity lines and loans126 127 31 
Total$7,548 $7,522 $1,147 


The following tables present the average amortized cost basis and interest income recognized on loans individually evaluated, by class of loans, for the three and six month periods ended June 30, 2023 and 2022 (in thousands):

 Three Months Ended 
 June 30, 2023		Three Months Ended 
 June 30, 2022
With no related allowance recorded:Average Amortized Cost Basis
Interest Income Recognized (1)
Average Amortized Cost Basis
Interest Income Recognized (1)
Commercial and agricultural:
   Commercial and industrial$516 $— $765 $— 
Commercial mortgages:
Construction— — 105 1 
Commercial mortgages, other3,992 8 4,086 7 
Residential mortgages358 — 909 11 
Consumer loans:
Home equity lines & loans178 — 157 — 
With an allowance recorded:
Commercial and agricultural:
Commercial and industrial1,230 2 1,369 3 
Commercial mortgages:
Commercial mortgages, other34 — 1,326 — 
Consumer loans:
Home equity lines and loans78 3 139 — 
Total$6,386 $13 $8,856 $22 
(1)Cash basis interest income approximates interest income recognized.
 Six Months Ended 
 June 30, 2023		Six Months Ended 
 June 30, 2022
With no related allowance recorded:Average Amortized Cost Basis
Interest Income Recognized (1)
Average Amortized Cost Basis
Interest Income Recognized (1)
Commercial and agricultural:
   Commercial and industrial$686 $— $825 $3 
Commercial mortgages:
Construction2 — 113 2 
Commercial mortgages, other4,138 14 4,149 14 
Residential mortgages479 — 895 22 
Consumer loans:
Home equity lines & loans165 — 161 2 
With an allowance recorded:
Commercial and agricultural:
Commercial and industrial1,183 4 1,405 5 
Commercial mortgages:
Commercial mortgages, other35 — 2,065 21 
Consumer loans:
Home equity lines and loans63 3 141 — 
Total$6,751 $21 $9,754 $69 
(1)Cash basis interest income approximates interest income recognized.

The following table presents the amortized cost basis in non-accrual, loans past due 90 days or more and still accruing, and the amortized basis of non-accrual loans with no associated allocation in the allowance for credit losses related to non-accrual loans, by class of loan as of June 30, 2023 and December 31, 2022 (in thousands):

Non-accrual with no allowance for credit lossesNon-accrualLoans Past Due 90 Days or More and Still Accruing
June 30, 2023June 30, 2023December 31, 2022June 30, 2023December 31, 2022
Commercial and agricultural:
Commercial and industrial$303 1,565 1,946 $— $1 
Commercial mortgages:
Construction— — 5 — — 
Commercial mortgages, other3,500 3,534 3,928 — — 
Residential mortgages926 926 986 — — 
Consumer loans:
Home equity lines and loans749 749 760 — — 
Indirect consumer loans527 527 540 — — 
Direct consumer loans3 3 13 — — 
Total$6,008 $7,304 $8,178 $— $1 
The following tables present the aging of the amortized cost basis of loans as of June 30, 2023 and December 31, 2022 (in thousands):
June 30, 2023
 30 - 59 Days Past Due60 - 89 Days Past Due90 Days or More Past DueTotal Past DueLoans Not Past DueTotal
Commercial and agricultural:
Commercial and industrial$526 $455 $— $981 $252,520 $253,501 
Agricultural— — — — 305 305 
Commercial mortgages: 
Construction2,163 2,244 — 4,407 120,535 124,942 
Commercial mortgages, other340 — 256 596 922,989 923,585 
Residential mortgages1,463 482 362 2,307 282,777 285,084 
Consumer loans: 
Home equity lines and loans9 — 545 554 84,729 85,283 
Indirect consumer loans1,242 374 217 1,833 208,699 210,532 
Direct consumer loans11 11 3 25 10,649 10,674 
Total$5,754 $3,566 $1,383 $10,703 $1,883,203 $1,893,906 

December 31, 2022
 30 - 59 Days Past Due60 - 89 Days Past Due90 Days or More Past DueTotal Past DueLoans Not Past DueTotal
Commercial and agricultural:
Commercial and industrial$74 $3 $1 $78 $251,966 $252,044 
Agricultural— — — — 249 249 
Commercial mortgages: 
Construction— — — — 108,243 108,243 
Commercial mortgages, other1,058 — 486 1,544 887,126 888,670 
Residential mortgages1,360 709 294 2,363 283,309 285,672 
Consumer loans: 
Home equity lines and loans193 121 442 756 80,645 81,401 
Indirect consumer loans1,397 193 250 1,840 200,284 202,124 
Direct consumer loans2 19 1 22 11,023 11,045 
Total$4,084 $1,045 $1,474 $6,603 $1,822,845 $1,829,448 
Credit Quality Indicators

The Corporation establishes a risk rating at origination for all commercial loans. The main factors considered in assigning risk ratings include, but are not limited to: historic and future debt service coverage, collateral position, operating performance, liquidity, leverage, payment history, management ability, and the customer’s industry. Commercial relationship managers monitor all loans in their respective portfolios for any changes in the borrower’s ability to service its debt and affirm the risk ratings for the loans at least annually.

For retail loans, which include residential mortgages, indirect and direct consumer loans, and home equity lines and loans, once a loan is properly approved and closed, the Corporation evaluates credit quality based upon loan repayment. Retail loans are not rated until they become 90 days past due.

The Corporation uses the risk rating system to identify criticized and classified loans. Commercial relationships within the criticized and classified risk ratings are analyzed quarterly.  The Corporation uses the following definitions for criticized and classified loans (which are consistent with regulatory guidelines):

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 the institution’s credit position at some future date.

Substandard – Loans classified as substandard are inadequately protected by the current net worth and paying capability 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.

Commercial loans not meeting the criteria above to be considered criticized or classified, are considered to be pass rated loans. Loans listed as not rated, are included in groups of homogeneous loans performing under terms of the loan notes.
Based on the analyses performed as of June 30, 2023, the risk category of the amortized cost basis of loans by class of loans and vintage, as well as the gross charge-offs by loan class and vintage for the period, are as follows (in thousands):
Term Loans Amortized Cost by Origination YearRevolving Loans Amortized CostRevolving Loans Converted to TermTotal
20232022202120202019Prior
Commercial & industrial
Pass$24,636 $41,406 $19,345 $12,963 $36,855 $11,242 $88,858 $— $235,305 
Special mention296 98 328 — 3 448 4,282 9,040 14,495 
Substandard — 32 875 384 26 345 627 570 2,859 
Doubtful— — — — — 841 1 — 842 
Total24,932 41,536 20,548 13,347 36,884 12,876 93,768 9,610 253,501 
Gross charge-offs — — — — 9 190 — — 199 
Agricultural
Pass— 17 163 — — — 125 — 305 
Special mention— — — — — — — — — 
Substandard— — — — — — — — — 
Doubtful— — — — — — — — — 
Total— 17 163 — — — 125 — 305 
Gross charge-offs— — — — — — — — — 
Construction
Pass5,211 2,721 1,975 — 31 1,196 111,388 — 122,522 
Special mention— 176 — — — — — — 176 
Substandard— — — — 2,244 — — — 2,244 
Doubtful— — — — — — — — — 
Total5,211 2,897 1,975 — 2,275 1,196 111,388 — 124,942 
Gross charge-offs— — — — — — — — — 
Commercial mortgages
Pass 53,923 214,143 127,609 96,993 40,067 173,743 188,483 — 894,961 
Special mention— 2,553 8,733 1,023 — 3,776 — 6,070 22,155 
Substandard275 1,160 — — — 4,474 97 430 6,436 
Doubtful— — — — — 33 — — 33 
Total54,198 217,856 136,342 98,016 40,067 182,026 188,580 6,500 923,585 
Gross charge-offs— — — — — — — — — 
Residential mortgages
Not rated9,067 52,157 51,736 72,741 16,111 50,205 32,141 — 284,158 
Substandard — 107 63 — 177 579 — — 926 
Total 9,067 52,264 51,799 72,741 16,288 50,784 32,141 — 285,084 
Gross charge-offs— — — — — — — — — 
Home equity lines and loans
Not rated7,901 18,052 6,291 3,464 3,097 11,995 33,734 — 84,534 
Substandard — 76 — — — 419 254 — 749 
Total7,901 18,128 6,291 3,464 3,097 12,414 33,988 — 85,283 
Gross charge-offs— — — — — — 9 — 9 
Indirect consumer
Not rated42,931 114,337 28,762 12,270 6,143 5,562 — — 210,005 
Substandard 13 159 131 58 52 114 — — 527 
Total42,944 114,496 28,893 12,328 6,195 5,676 — — 210,532 
Gross charge-offs12 155 73 65 16 40 — — 361 
Direct consumer
Not rated1,854 3,529 1,130 499 184 414 3,061 — 10,671 
Substandard— — — — — 3 — — 3 
Total 1,854 3,529 1,130 499 184 417 3,061 — 10,674 
Gross charge-offs— 8 1 4 — 54 — — 67 
Total loans $146,107 $450,723 $247,141 $200,395 $104,990 $265,389 $463,051 $16,110 $1,893,906 
Total gross charge-offs$12 $163 $74 $69 $25 $284 $9 $— $636 
Prior to the adoption of ASC 326-Financial Instruments-Credit Losses, loans not meeting the criteria above that were analyzed individually as part of the above described process were considered pass rated loans as of December 31, 2022. Based upon the analyses performed as of December 31, 2022, the risk category of the recorded investment of loans by class of loans was as follows (in thousands):
 December 31, 2022
 Not RatedPassSpecial MentionSubstandardDoubtfulTotal
Commercial and agricultural:
Commercial and industrial$— $235,900 $13,349 $2,899 $893 $253,041 
Agricultural— 250 — — — 250 
Commercial mortgages:
Construction— 108,488 178 5 — 108,671 
Commercial mortgages— 860,389 23,938 7,825 38 892,190 
Residential mortgages285,459 — — 986 — 286,445 
Consumer loans:
Home equity lines and loans80,942 — — 760 — 81,702 
Indirect consumer loans202,050 — — 540 — 202,590 
Direct consumer loans11,094 — — 13 — 11,107 
Total$579,545 $1,205,027 $37,465 $13,028 $931 $1,835,996 

For residential and consumer loan classes, the Corporation also evaluated credit quality based on the aging status of the loan, which was presented by payment activity. The following table presents the amortized cost basis in residential and consumer loans based on payment activity as of June 30, 2023 (in thousands):
 Consumer Loans
June 30, 2023Residential MortgagesHome Equity Lines and LoansIndirect Consumer LoansOther Direct Consumer Loans
Performing$284,158 $84,534 $210,005 $10,671 
Non-Performing926 749 527 3 
 Total$285,084 $85,283 $210,532 $10,674 

Prior to the adoption of ASC 326-Financial Instruments-Credit Losses, the Corporation also evaluated credit quality based on the aging status of the loan, which was presented, by payment activity. The following table presents the recorded investment in residential and consumer loans based on payment activity as of December 31, 2022 (in thousands):
 Consumer Loans
December 31, 2022Residential MortgagesHome Equity Lines and LoansIndirect Consumer LoansOther Direct Consumer Loans
Performing$285,459 $80,942 $202,050 $11,094 
Non-Performing986 760 540 13 
 Total$286,445 $81,702 $202,590 $11,107