ACQUIRED CREDIT IMPAIRED LOANS (Tables)

12 Months Ended

Dec. 31, 2016

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 that are accounted for in accordance with FASB ASC 310-30 (in thousands):

	2016		2015
Commercial & industrial	$	98	1,191
Commercial, secured by real estate	6,305		7,877
Residential real estate	2,471		3,039
Consumer	17		27
Agricultural	—		48
Other loans, including deposit overdrafts	455		486
	9,346		12,668
Less allowance for loan losses	292		—
Loans, net	$	9,054	12,668

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):

	2016		2015
Outstanding balance	$	12,289	16,507
Carrying amount	9,346		12,668

Accretable discount related to acquired impaired loans

Activity during 2016 and 2015 for the accretable discount related to acquired impaired loans is as follows (in thousands):

	2016			2015
Accretable discount, beginning of year	$	1,503		2,674
Accretable discount acquired during period	—			413
Reclass from nonaccretable discount to accretable discount	423			983
Less disposals	(5		)	(850	)
Less accretion	(841		)	(1,717	)
Accretable discount, end of year	$	1,080		1,503