Loans at year-end were as follows:


	2022			2021
Commercial & Agriculture	$	278,595		$	246,502
Commercial Real Estate - Owner Occupied		371,147			295,452
Commercial Real Estate - Non-Owner Occupied		1,018,736			829,310
Residential Real Estate		552,781			430,060
Real Estate Construction		243,127			157,127
Farm Real Estate		24,708			28,419
Lease financing receivable		36,797			—
Consumer and Other		20,775			11,009
Total Loans		2,546,666			1,997,879
Allowance for loan losses		(28,511	)		(26,641	)
Net loans	$	2,518,155		$	1,971,238

Included in Commercial & Agriculture loans as of December 31, 2022 and 2021 is $566 and $43,209, respectively, of Paycheck Protection Program (“PPP”) loans.

Included in total loans above are deferred loan fees of $1,652 and $2,924 at December 31, 2022 and 2021, respectively. Included in net deferred loan fees as of December 31, 2022 and 2021 is $0 and $1,762, respectively, of net deferred loan fees from PPP loans.

Scheduled maturities of lease financing receivables at December 31, 2022 were as follows:


2023	$	4
2024		3,509
2025		5,704
2026		6,940
2027		12,527
Thereafter		8,113
Total	$	36,797

In response to the novel COVID-19 pandemic, the Coronavirus Aid, Relief, and Economic Security Act of 2020, as amended (the "CARES Act"), was signed into law on March 27, 2020, to provide national emergency economic relief measures. The CARES Act amended the loan program of the Small Business Administration (the "SBA"), in which Civista participates, to create a guaranteed, unsecured loan program, the Paycheck Protection Program (the "PPP"), to fund operational costs of eligible businesses, organizations and self-employed persons during the COVID-19 pandemic. During 2020, Civista processed over 2,300 PPP loans totaling $268.3 million.

The Consolidated Appropriations Act 2021, was signed into law on December 27, 2020 to provide an additional funding of $284.5 billion under the PPP and the establishment of PPP Second Draw Loans under the Economic Aid to Hard-Hit Small Businesses, Nonprofit, and Venues Act (the “Relief Act”). This additional funding was made available from original PPP lenders on January 19, 2021, and the deadline (as extended) for submitting applications for PPP Second Draw Loans was May 31, 2021.

Funds provided under the Relief Act were earmarked both for first time PPP borrowers (subject to original PPP eligibility and limits) as well as ‘Second Draw’ Loans for borrowers that already received an original PPP loan. Additional Second Draw eligibility requirements were as follows: (1) entities must have no more than 300 employees, (2) entities must have suffered a 25% of more reduction in gross revenues between comparable quarters in 2019 and 2020, (3) some entities previously excluded are eligible for this round, such as local TV, newspaper, and radio, and (4) loan size limited to 2.5 times average monthly payroll with a maximum allowable amount of $2 million.

During 2021, Civista received SBA approval on, and funded, 1,340 PPP loans totaling $131,109 under the Relief Act.

Loans to principal officers, directors, and their affiliates at year-end 2022 and 2021 were as follows:


	2022			2021
Balance - Beginning of year	$	17,447		$	8,475
New loans and advances		15,408			15,522
Repayments		(9,255	)		(6,693	)
Effect of changes to related parties		(2,493	)		143
Balance - End of year	$	21,107		$	17,447

The Company had credit lines to principal officers, directors, and their affiliates with an availability of $8,017 and $6,115 as of December 31, 2022 and 2021, respectively.