ALLOWANCE FOR CREDIT LOSSES (Tables)

3 Months Ended

Mar. 31, 2020

Loans and Leases Receivable Disclosure [Abstract]

Changes in the Allowance for Loan and Leases Losses

Changes in the allowance for credit losses on loans for the three month periods ended March 31, 2020, and March 31, 2019, were as follows, in thousands:

	Commercial and Industrial		Owner Occupied Commercial Real Estate		Non-Owner Occupied Commercial Real Estate		Real Estate Construction		Agricultural and Agricultural Real Estate		Residential Mortgage		Consumer		Total
Balance at December 31, 2019	$	30,787	$	8,214	$	7,802	$	11,599	$	5,673	$	1,504	$	4,816	$	70,395
Impact of ASU 2016-13 adoption	3,147		(407)		(2,834)		3,413		(380)		4,817		4,315		12,071
Charge-offs	(5,596)				—		(21)		(253)		(79)		(352)		(6,301)
Recoveries	352		1		—		5		826		3		133		1,320
Provision	3,773		2,528		3,353		7,955		(1,069)		2,480		845		19,865
Balance at March 31, 2020	$	32,463	$	10,336	$	8,321	$	22,951	$	4,797	$	8,725	$	9,757	$	97,350

	Commercial and Industrial		Owner Occupied Commercial Real Estate		Non-Owner Occupied Commercial Real Estate		Real Estate Construction		Agricultural and Agricultural Real Estate		Residential Mortgage		Consumer		Total
Balance at December 31, 2018	$	26,306	$	6,525	$	7,430	$	9,679	$	4,914	$	1,813	$	5,296	$	61,963
Charge-offs	(980)		(23)		—		(54)		(379)		(140)		(374)		(1,950)
Recoveries	308		89		40		4		328		52		170		991
Provision	1,616		(261)		(344)		365		655		(102)		(294)		1,635
Balance at March 31, 2019	$	27,250	$	6,330	$	7,126	$	9,994	$	5,518	$	1,623	$	4,798	$	62,639

Schedule of New Accounting Pronouncements and Changes in Accounting Principles

Changes in the allowance for credit losses on unfunded commitments for the three months ended March 31, 2020, were as follows:

Balance at December 31, 2019	$	248
Impact of ASU 2016-13 adoption	13,604
Provision	1,616
Balance at March 31, 2020	$	15,468