Loan balances were as follows:


	September 30, 2023			December 31, 2022
Commercial & Agriculture	$	301,877		$	278,595
Commercial Real Estate- Owner Occupied		375,851			371,147
Commercial Real Estate- Non-Owner Occupied		1,102,932			1,018,736
Residential Real Estate		614,304			552,781
Real Estate Construction		269,291			243,127
Farm Real Estate		24,109			24,708
Lease Financing Receivable		48,259			36,797
Consumer and Other		18,267			20,775
Total loans		2,754,890			2,546,666
Allowance for credit losses		(35,280	)		(28,511	)
Net loans	$	2,719,610		$	2,518,155

Included in Commercial & Agriculture loans above are $399 and $566 of Paycheck Protection Program (“PPP”) loans as of September 30, 2023 and December 31, 2022, respectively.

Included in total loans above are net deferred loan fees of $2,542 and $1,652 at September 30, 2023 and December 31, 2022, respectively.

The Company elected to exclude accrued interest receivable from the amortized cost basis of loans disclosed throughout this Note 4 and Note 5 (Allowance for Credit Losses). As of September 30, 2023 and December 31, 2022, accrued interest receivable totaled $11,489 and $11,178, respectively, and is included in the accrued interest receivable line item on the Company's Consolidated Balance Sheet.