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Acquired Credit Impaired Loans
 3 Months Ended
Mar. 31, 2018
Receivables [Abstract]  
Acquired Credit Impaired Loans
Acquired Credit Impaired Loans

The following table provides at March 31, 2018 and December 31, 2017 the major classifications of acquired credit impaired loans that are accounted for in accordance with FASB ASC 310-30 (in thousands):
 
March 31, 2018
 
December 31, 2017
Commercial & industrial
$
258

 
$
1,008

Commercial, secured by real estate
3,989

 
4,048

Residential real estate
1,961

 
2,024

Consumer
—

 
—

Agricultural
—

 
—

Other loans, including deposit overdrafts
412

 
402

 
6,620

 
7,482

Less allowance for loan losses
—

 
—

Loans, net
$
6,620

 
$
7,482



The following table provides the outstanding balance and related carrying amount for acquired credit impaired loans at the dates indicated (in thousands):
 
March 31, 2018
 
December 31, 2017
Outstanding balance
$
8,179

 
$
9,065

Carrying amount
6,620

 
7,482



Activity during the three months ended March 31, 2018 and 2017 for the accretable discount related to acquired credit impaired loans is as follows (in thousands):
 
2018
 
2017
Accretable discount at beginning of year
$
669

 
$
1,080

Accretable discount acquired during period
—

 
—

Reclassification from nonaccretable discount to accretable discount
—

 
99

Less disposals
—

 
(170
)
Less accretion
(34
)
 
(113
)
Accretable discount at end of period
$
635

 
$
896