Loans at year-end were as follows:


	2023			2022
Commercial & Agriculture	$	304,793		$	278,595
Commercial Real Estate - Owner Occupied		377,321			371,147
Commercial Real Estate - Non-Owner Occupied		1,161,894			1,018,736
Residential Real Estate		659,841			552,781
Real Estate Construction		260,409			243,127
Farm Real Estate		24,771			24,708
Lease financing receivable		54,642			36,797
Consumer and Other		18,056			20,775
Loan participations sold, reflected as secured borrowings		—			101,615
Total Loans		2,861,727			2,648,281
Allowance for credit losses		(37,160	)		(28,511	)
Net loans	$	2,824,567		$	2,619,770

Included in Commercial & Agriculture loans as of December 31, 2023 and 2022 is $326 and $566, respectively, of Paycheck Protection Program (“PPP”) loans.

Included in total loans above are deferred loan fees of $2,743 and $1,652 at December 31, 2023 and 2022, respectively.

Scheduled maturities of lease financing receivables at December 31, 2023 were as follows:


2024	$	8,834
2025		3,255
2026		5,829
2027		13,158
2028		12,468
Thereafter		11,098
Total	$	54,642

Loans to principal officers, directors, and their affiliates at year-end 2023 and 2022 were as follows:


	2023			2022
Balance - Beginning of year	$	21,107		$	17,447
New loans and advances		1,477			15,408
Repayments		(2,205	)		(9,255	)
Effect of changes to related parties		(9,829	)		(2,493	)
Balance - End of year	$	10,550		$	21,107

The Company had credit lines to principal officers, directors, and their affiliates with an availability of $7,231 and $8,017 as of December 31, 2023 and 2022, respectively.

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.

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