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Note 3 - Loans Leases Receivable - Composition of the Loan Lease Portfolio (Details) - USD ($)
Sep. 30, 2017
Jun. 30, 2017
Dec. 31, 2016
Sep. 30, 2016
Jun. 30, 2016
Dec. 31, 2015
Loans $ 2,669,013,113   $ 2,397,414,282      
Plus deferred loan/lease origination costs, net of fees 7,741,698   8,072,703      
Gross loans/leases receivable 2,676,754,811   2,405,486,985      
Less allowance (34,982,341) $ (33,356,632) (30,757,448) $ (28,826,835) $ (28,097,490) $ (26,140,906)
Net loans/leases receivable 2,641,772,470   2,374,729,537      
Commercial Portfolio Segment [Member]            
Loans [1] 1,034,530,786   827,637,263      
Less allowance (14,402,715) (14,207,733) (12,545,110) (11,557,966) (10,724,506) (10,484,080)
Commercial Real Estate Portfolio Segment [Member]            
Loans 1,157,855,663   1,093,458,860      
Less allowance (14,359,374) (12,999,233) (11,670,609) (11,002,524) (10,987,062) (9,375,117)
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Commercial Real Estate Loans [Member]            
Loans 327,144,766   332,387,621      
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]            
Loans 168,992,704   165,149,491      
Commercial Real Estate Portfolio Segment [Member] | Other Non-owner Occupied Commercial Real Estate Loans [Member]            
Loans 661,718,193   595,921,748      
Finance Leases Portfolio Segment [Member]            
Loans [2],[3] 147,062,893   165,419,360      
Plus deferred loan/lease origination costs, net of fees [2] 4,800,719   5,881,778      
Gross loans/leases receivable [2] 151,863,612   171,301,138      
Less allowance (2,652,758) [2] (2,638,301) (3,111,898) [2] (3,041,962) (3,226,194) (3,395,088)
Net loans/leases receivable [2] 149,210,854   168,189,240      
Net minimum lease payments to be received [2] 162,728,461   184,274,802      
Estimated unguaranteed residual values of leased assets [2] 1,085,154   1,085,154      
Unearned lease/residual income [2] (16,750,722)   (19,940,596)      
Residential Portfolio Segment [Member]            
Loans [3],[4] 239,957,916   229,233,104      
Less allowance (2,398,978) (2,430,454) (2,342,344) (2,055,654) (2,014,987) (1,790,150)
Consumer Portfolio Segment [Member]            
Loans [3] 89,605,855   81,665,695      
Less allowance $ (1,168,516) $ (1,080,911) $ (1,087,487) $ (1,168,729) $ (1,144,741) $ (1,096,471)
[1] Includes loans outstanding at QCBT's wholly-owned subsidiary, m2, totaling $60,981,381 and $38,668,209 as of September 30, 2017 and December 31, 2016, respectively.
[2] Management performs an evaluation of the estimated unguaranteed residual values of leased assets on an annual basis, at a minimum. The evaluation consists of discussions with reputable and current vendors, which is combined with management's expertise and understanding of the current states of particular industries to determine informal valuations of the equipment. As necessary and where available, management will utilize valuations by independent appraisers. The large majority of leases with residual values contain a lease options rider, which requires the lessee to pay the residual value directly, finance the payment of the residual value, or extend the lease term to pay the residual value. In these cases, the residual value is protected and the risk of loss is minimal. There were no losses related to residual values for the three and nine months ended September 30, 2017 and 2016.
[3] Performing = loans/leases accruing and less than 90 days past due. Nonperforming = loans/leases on nonaccrual, accruing loans/leases that are greater than or equal to 90 days past due, and accruing TDRs.
[4] Includes residential real estate loans held for sale totaling $290,320 and $1,135,500 as of September 30, 2017, and December 31, 2016, respectively.