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ACQUIRED CREDIT IMPAIRED LOANS (Tables)
 12 Months Ended
Dec. 31, 2014
Acquired Credit Impaired Loans [Abstract]  
Schedule of carrying values of certain loans acquired in a transfer
The following table provides, as of December 31, the major classifications of loans acquired during 2014 and 2013 that are accounted for in accordance with FASB ASC 310-30 (in thousands):
 
2014
 
2013
Commercial & industrial
$
1,092

 
332

Commercial, secured by real estate
12,984

 
4,363

Residential real estate
3,425

 
1,332

Consumer
81

 
—

Agricultural
101

 
—

Other loans, including deposit overdrafts
513

 
—

 
18,196

 
6,027

Less allowance for loan losses
303

 
—

Loans, net
$
17,893

 
6,027
Outstanding and related carrying amount for acquired impaired loans
The following table provides the outstanding balance and related carrying amount for acquired impaired loans at December 31 (in thousands):
 
2014
 
2013
Outstanding balance
$
26,697

 
8,220

Carrying amount
18,196

 
6,027
Accretable discount related to acquired impaired loans
Activity during 2014 for the accretable discount related to acquired impaired loans is as follows (in thousands):
 
2014
 
2013
Accretable discount, beginning of year
$
1,107

 
—

Accretable discount acquired during period
2,163

 
1,389

Reclass from nonaccretable discount to accretable discount
177

 
157

Less disposals
(249
)
 
(23
)
Less accretion
(524
)
 
(416
)
Accretable discount, end of year
$
2,674

 
$
1,107