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Recent Accounting Pronouncements (Tables)
 9 Months Ended
Sep. 30, 2023
Accounting Changes and Error Corrections [Abstract]  
Schedule of Impact of Adopting ASU

The following table illustrates the impact of adopting the ASU:

 

 

 

January 1, 2023

 

 

 

(In Thousands)

 

 

 

As Reported

 

 

 

 

 

Impact of

 

 

 

Under

 

 

Pre-ASU 2016-13

 

 

ASU 2016-13

 

 

 

ASU 2016-13

 

 

Adoption

 

 

Adoption

 

Consumer Real Estate

 

$

3,872

 

 

$

998

 

 

$

2,874

 

Agricultural Real Estate

 

 

183

 

 

 

349

 

 

 

(166

)

Agricultural

 

 

101

 

 

 

751

 

 

 

(650

)

Commercial Real Estate

 

 

15,425

 

 

 

11,924

 

 

 

3,501

 

Commercial & Industrial

 

 

3,217

 

 

 

5,382

 

 

 

(2,165

)

Consumer

 

 

1,079

 

 

 

909

 

 

 

170

 

Unfunded Loan Commitment & Letters of Credit

 

 

2,166

 

 

 

1,262

 

 

 

904

 

     Current Expected Credit Losses

 

$

26,043

 

 

$

21,575

 

 

$

4,468