ACQUIRED CREDIT IMPAIRED LOANS (Tables)

12 Months Ended

Dec. 31, 2019

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):

	2019		2018
Acquired from First Capital Bancshares, Inc.
Commercial & industrial	$	5	13
Commercial, secured by real estate	792		818
Residential real estate	551		911
Other loans, including deposit overdrafts	—		—
Total	$	1,348	1,742
Acquired from Eaton National Bank & Trust Co.
Commercial & industrial	$	423	503
Commercial, secured by real estate	815		1,547
Residential real estate	685		784
Other loans, including deposit overdrafts	263		336
Total	$	2,186	3,170
Acquired from BNB Bancorp, Inc.
Commercial & industrial	$	—	—
Commercial, secured by real estate	1,219		1,396
Residential real estate	100		158
Other loans, including deposit overdrafts	—		—
Total	$	1,319	1,554
Acquired from Columbus First Bancorp, Inc.
Commercial & industrial	$	283	406
Commercial, secured by real estate	705		2,554
Residential real estate	1,382		1,376
Other loans, including deposit overdrafts	—		—
Total	$	2,370	4,336
Total
Commercial & industrial	$	711	922
Commercial, secured by real estate	3,531		6,315
Residential real estate	2,718		3,229
Other loans, including deposit overdrafts	263		336
Total	$	7,223	10,802

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):

	2019		2018
Outstanding balance	$	9,139	13,371
Carrying amount	7,223		10,802

Accretable discount related to acquired impaired loans

Activity during 2019 and 2018 for the accretable discount related to acquired impaired loans is as follows (in thousands):

	2019			2018
Accretable discount, beginning of year	$	743		669
Accretable discount acquired during period	—			151
Reclass from nonaccretable discount to accretable discount	243			4
Disposals	1			—
Less accretion	(507		)	(81	)
Accretable discount, end of year	$	480		743