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AFFORDABLE HOUSING TAX CREDIT LIMITED PARTNERSHIP (Tables)
 12 Months Ended
Dec. 31, 2015
Equity Method Investments and Joint Ventures [Abstract]  
Activity in Affordable Housing Program Obligation
The following table presents the balances of LCNB's affordable housing tax credit investment and related unfunded commitment at December 31 (in thousands):
 
2015
 
2014
Affordable housing tax credit investment
$
1,000

 
—

Less amortization
12

 
—

Net affordable housing tax credit investment
$
988

 
—

 
 
 
 
Unfunded commitment
$
907

 
—


LCNB expects to fund the unfunded commitment over ten years.

The following table presents other information relating to LCNB's affordable housing tax credit investment for the years indicated (in thousands):
 
Year ended December 31,
 
2015
 
2014
 
2013
Tax credits and other tax benefits recognized
$
14

 
—

 
—

Tax credit amortization expense included in provision for income taxes
12

 
—

 
—