Basis of Presentation (Tables)

6 Months Ended

Jun. 30, 2023

Basis of Presentation [Abstract]

Schedule of impact of the adoption of ASC 326

The following table details the impact of the adoption of ASC 326:

	January 1, 2023
($ in thousands)	Pre-ASC 326 adoption		Impact of ASC 326 adoption			As reported under ASC 326		Cummulative Effect on Retained Earnings
Allowance for credit loss on loans
Commercial & industrial	$	1,663	$	230		$	1,893	$	182
Commercial real estate - owner occupied		1,696		54			1,750		43
Commercial real estate - nonowner occupied		4,584		1,015			5,599		801
Agricultural		611		(194	)		417		(153	)
Residential real estate		4,438		360			4,798		284
Home equity line of credit (HELOC)		547		(76	)		471		(60	)
Consumer		279		(17	)		262		(13	)
Total ACL on loans	$	13,818	$	1,372		$	15,190	$	1,084
ACL on off-balance sheet commitments	$	-	$	1,149		$	1,149	$	907