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ALLOWANCE FOR CREDIT LOSSES (Tables)
9 Months Ended
Sep. 30, 2023
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- months ended September 30, 2023, and September 30, 2022, were as follows, in thousands:
Commercial
and
Industrial
Owner Occupied Commercial
Real Estate
Non-Owner Occupied Commercial Real EstateReal Estate
Construction
Agricultural and Agricultural
Real Estate
Residential
Real Estate
ConsumerTotal
Balance at June 30, 2023$29,396 $14,709 $17,976 $28,246 $3,511 $7,644 $9,716 $111,198 
Charge-offs(1,344)— (607)— (10)— (2,003)(3,964)
Recoveries167 — — — 127 302 
Provision (benefit)77 (36)(85)726 903 (537)1,624 2,672 
Balance at September 30, 2023$28,296 $14,674 $17,284 $28,979 $4,404 $7,107 $9,464 $110,208 
Commercial
and
Industrial
Owner Occupied Commercial
Real Estate
Non-Owner Occupied Commercial Real EstateReal Estate
Construction
Agricultural and Agricultural
Real Estate
Residential
Real Estate
ConsumerTotal
Balance at December 31, 2022$29,071 $13,948 $16,539 $29,998 $2,634 $7,711 $9,582 $109,483 
Charge-offs(6,481)(19)(636)— (5,319)(59)(3,214)(15,728)
Recoveries2,007 113 — 26 11 19 1,592 3,768 
Provision (benefit)3,699 632 1,381 (1,045)7,078 (564)1,504 12,685 
Balance at September 30, 2023
$28,296 $14,674 $17,284 $28,979 $4,404 $7,107 $9,464 $110,208 

Commercial
and
Industrial
Owner Occupied Commercial
Real Estate
Non-Owner Occupied Commercial Real EstateReal Estate
Construction
Agricultural and Agricultural
Real Estate
Residential
Real Estate
ConsumerTotal
Balance at June 30, 2022$27,668 $17,658 $15,738 $19,391 $2,948 $8,571 $9,379 $101,353 
Charge-offs(385)— — (35)(34)(1)(483)(938)
Recoveries506 — 20 76 — 307 912 
Provision (benefit)2,474 (686)(949)4,911 (423)(1,144)205 4,388 
Balance at September 30, 2022$30,263 $16,972 $14,809 $24,270 $2,567 $7,426 $9,408 $105,715 
Commercial
and
Industrial
Owner Occupied Commercial
Real Estate
Non-Owner Occupied Commercial Real EstateReal Estate
Construction
Agricultural and Agricultural
Real Estate
Residential
Real Estate
ConsumerTotal
Balance at December 31, 2021$27,738 $19,214 $17,908 $22,538 $5,213 $8,427 $9,050 $110,088 
Charge-offs(5,528)— (322)(35)(3,163)(138)(6,442)(15,628)
Recoveries1,157 40 53 12 653 — 779 2,694 
Provision (benefit)6,896 (2,282)(2,830)1,755 (136)(863)6,021 8,561 
Balance at September 30, 2022$30,263 $16,972 $14,809 $24,270 $2,567 $7,426 $9,408 $105,715 
Schedule of New Accounting Pronouncements and Changes in Accounting Principles
Changes in the allowance for credit losses for unfunded commitments for the three and nine months ended September 30, 2023, and September 30, 2022, were as follows:
For the Three Months Ended September 30,
20232022
Balance at June 30, $18,636 $17,780 
Provision (benefit)(1,156)1,104 
Balance at September 30,$17,480 $18,884 
For the Nine Months Ended September 30,
20232022
Balance at December 31, $20,196 $15,462 
Provision (benefit)(2,716)3,422 
Balance at September 30,$17,480 $18,884