ALLOWANCE FOR CREDIT LOSSES (Tables)

9 Months Ended

Sep. 30, 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- and nine- month periods ended September 30, 2020, and September 30, 2019, were as follows, in thousands:

	Commercial and Industrial		PPP		Owner Occupied Commercial Real Estate		Non-Owner Occupied Commercial Real Estate		Real Estate Construction		Agricultural and Agricultural Real Estate		Residential Real Estate		Consumer		Total
Balance at June 30, 2020	$	32,531	$	—	$	23,402	$	10,162	$	28,667	$	5,701	$	9,304	$	10,170	$	119,937
Charge-offs	(7,077)		—		(13,328)		(26)		—		(936)		(54)		(332)		(21,753)
Recoveries	369		—		—		10		2		—		2		69		452
Provision	8,775		—		1,155		1,981		(7,882)		576		419		(283)		4,741
Balance at September 30, 2020	$	34,598	$	—	$	11,229	$	12,127	$	20,787	$	5,341	$	9,671	$	9,624	$	103,377
	Commercial and Industrial		PPP		Owner Occupied Commercial Real Estate		Non-Owner Occupied Commercial Real Estate		Real Estate Construction		Agricultural and Agricultural Real Estate		Residential Real Estate		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 on January 1, 2020	3,147		—		(407)		(2,834)		3,413		(380)		4,817		4,315		12,071
Adjusted balance at January 1, 2020	33,934		—		7,807		4,968		15,012		5,293		6,321		9,131		82,466
Charge-offs	(15,440)		—		(13,541)		(45)		(105)		(1,190)		(368)		(929)		(31,618)
Recoveries	1,153		—		192		18		217		826		97		413		2,916
Provision	14,951		—		16,771		7,186		5,663		412		3,621		1,009		49,613
Balance at September 30, 2020	$	34,598	$	—	$	11,229	$	12,127	$	20,787	$	5,341	$	9,671	$	9,624	$	103,377

	Commercial and Industrial		Owner Occupied Commercial Real Estate		Non-Owner Occupied Commercial Real Estate		Real Estate Construction		Agricultural and Agricultural Real Estate		Residential Real Estate		Consumer		Total
Balance at June 30, 2019	$	27,680	6,182		7,482		10,010		$	5,986	$	1,592	$	4,918	$	63,850
Charge-offs	(2,656)		(43)		(21)		—		(1,673)		(3)		(446)		(4,842)
Recoveries	1,526		3		100		38		199		52		95		2,013
Provision	1,874		1,108		186		640		858		164		371		5,201
Balance at September 30, 2019	$	28,424	$	7,250	$	7,747	$	10,688	$	5,370	$	1,805	$	4,938	$	66,222
	Commercial and Industrial		Owner Occupied Commercial Real Estate		Non-Owner Occupied Commercial Real Estate		Real Estate Construction		Agricultural and Agricultural Real Estate		Residential Real Estate		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	(7,607)		(79)		(21)		(155)		(2,100)		(344)		(1,266)		(11,572)
Recoveries	2,110		96		200		166		528		138		839		4,077
Provision	7,615		708		138		998		2,028		198		69		11,754
Balance at September 30, 2019	$	28,424	$	7,250	$	7,747	$	10,688	$	5,370	$	1,805	$	4,938	$	66,222

Schedule of New Accounting Pronouncements and Changes in Accounting Principles

Changes in the allowance for credit losses on unfunded commitments for the three- and nine months ended September 30, 2020, were as follows:

Balance at June 30, 2020	$	17,392
Provision	(3,062)
Balance at September 30, 2020	$	14,330
Balance at December 31, 2019	$	248
Impact of ASU 2016-13 adoption on January 1, 2020	13,604
Adjusted balance at January 1, 2020	13,852
Provision	478
Balance at September 30, 2020	$	14,330