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ACQUIRED CREDIT IMPAIRED LOANS (Tables)
 12 Months Ended
Dec. 31, 2022
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):
20222021
Acquired from First Capital Bancshares, Inc.
Commercial & industrial$68 1 
Commercial, secured by real estate— — 
Residential real estate262 398 
  Total$330 399 
Acquired from Eaton National Bank & Trust Co.
Commercial & industrial$284 — 
Commercial, secured by real estate68 310 
Residential real estate456 463 
  Total$808 773 
Acquired from BNB Bancorp, Inc.
Commercial & industrial$— — 
Commercial, secured by real estate623 688 
Residential real estate61 51 
  Total$684 739 
Acquired from Columbus First Bancorp, Inc.
Commercial & industrial$62 87 
Commercial, secured by real estate33 614 
Residential real estate97 251 
  Total192 952 
Total
Commercial & industrial$414 88 
Commercial, secured by real estate724 1,612 
Residential real estate876 1,163 
Total$2,014 2,863 
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):
20222021
Outstanding balance$2,396 3,769 
Carrying amount2,014 2,863 
Accretable discount related to acquired impaired loans
Activity during 2022 and 2021 for the accretable discount related to acquired impaired loans is as follows (in thousands):
20222021
Accretable discount, beginning of year$116 182 
Reclass from nonaccretable discount to accretable discount407 266 
Less accretion(490)(332)
Accretable discount, end of year$33 116