XML 36 R27.htm IDEA: XBRL DOCUMENT v3.22.2
Affordable Housing Tax Credit Limited Partnership (Tables)
 6 Months Ended
Jun. 30, 2022
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 investments and related unfunded commitments at June 30, 2022 and December 31, 2021 (in thousands):
 June 30,
2022		December 31,
2021
Affordable housing tax credit investment$14,950 14,950 
Less amortization2,727 2,126 
Net affordable housing tax credit investment$12,223 12,824 
Unfunded commitment$6,598 8,655 
The following table presents other information relating to LCNB's affordable housing tax credit investments for the three and six months ended June 30, 2022 and 2021 (in thousands):
Three Months Ended June 30,Six Months Ended June 30,
 2022202120222021
Tax credits and other tax benefits recognized$357 260 714 520 
Tax credit amortization expense included in provision for income taxes304 215 601 432