Financial Instruments with Off-Balance Sheet Risk (Tables)

6 Months Ended

Jun. 30, 2020

Financial Instruments with Off-Balance Sheet Risk

Schedule of changes in the allowance for credit losses for loans with off-balance sheet credit exposures

Changes in the allowance for credit losses for loans with off-balance sheet credit exposures are shown below (in thousands).

	Three Months Ended June 30,				Six Months Ended June 30,
	2020		2019		2020		2019
Balance, beginning of period	$	7,209	$	2,255	$	2,075	$	2,366
Transition adjustment CECL accounting standard		—		—		3,837		—
Expense (reversal of expense)		1,822		8		3,119		(103)
Balance, end of period	$	9,031	$	2,263	$	9,031	$	2,263