PURCHASED ACCOUNTS RECEIVABLE	9 Months Ended
Sep. 30, 2016
Accounts Receivable Additional Disclosures [Abstract]
PURCHASED ACCOUNTS RECEIVABLE	PURCHASED ACCOUNTS RECEIVABLE The Company previously invested in short-term trade accounts receivable, which were purchased on an exchange using qualified intermediaries. Income from purchased accounts receivable, which is recorded in other non-interest income, totaled $292 and $673, respectively, in the nine months ended September 30, 2016 and 2015. The Company suspended its purchased accounts receivable program during 2016 and, except as noted below, all purchased accounts receivable have been repaid as of September 30, 2016. As of September 30, 2016, purchased accounts receivable includes delinquent short-term receivables of $7,907, which are due from a U.S. bioenergy company that produces ethanol, with the debt guaranteed by its Spanish parent company. The Spanish parent company commenced pre-insolvency proceedings in Spain during November, 2015, which allows a business to restructure its financial creditor debt on a voluntary basis without filing a full insolvency proceeding. The Company is an operational creditor, and its debt and accrued interest are not affected under the Spanish proceedings. Only if the Spanish parent enters into an insolvency proceeding can the debt including interest to the Company be subject to adjustment. The prior agreement between the Spanish Parent and its financial creditors has been renegotiated, and the revised agreement has been presented to and approved by the Spanish Court, with noted exceptions, prior to the expiration of the seven month period from and after March 28, 2016. The Spanish parent has further filed a secondary pre-insolvency proceeding requesting additional relief from its financial creditors. An involuntary bankruptcy petition was filed against the U.S. subsidiary in the District of Kansas on February 11, 2016. On February 24, 2016, a related U.S. subsidiary of the Spanish parent company filed a voluntary Chapter 11 bankruptcy petition in the Eastern District of Missouri, along with various affiliates, including the U.S. subsidiary, with joint administration requested. On February 29, 2016, the Kansas case for the U.S. subsidiary was converted to a voluntary Chapter 11 case, with venue transferred to the Eastern District of Missouri on March 1, 2016. At this time, management lacks sufficient information to determine the extent of loss on the investment in purchased accounts receivable in the pending bankruptcy case for the U.S. subsidiary. Management similarly lacks sufficient information to determine the extent of recovery possible on the guarantee by the Spanish parent company. Due to uncertainties regarding the probability and amount of any loss, there was no contingency accrual related to this potential exposure as of September 30, 2016.

PURCHASED ACCOUNTS RECEIVABLE

The Company previously invested in short-term trade accounts receivable, which were purchased on an exchange using qualified intermediaries. Income from purchased accounts receivable, which is recorded in other non-interest income, totaled $292 and $673, respectively, in the nine months ended September 30, 2016 and 2015. The Company suspended its purchased accounts receivable program during 2016 and, except as noted below, all purchased accounts receivable have been repaid as of September 30, 2016.

As of September 30, 2016, purchased accounts receivable includes delinquent short-term receivables of $7,907, which are due from a U.S. bioenergy company that produces ethanol, with the debt guaranteed by its Spanish parent company. The Spanish parent company commenced pre-insolvency proceedings in Spain during November, 2015, which allows a business to restructure its financial creditor debt on a voluntary basis without filing a full insolvency proceeding. The Company is an operational creditor, and its debt and accrued interest are not affected under the Spanish proceedings. Only if the Spanish parent enters into an insolvency proceeding can the debt including interest to the Company be subject to adjustment. The prior agreement between the Spanish Parent and its financial creditors has been renegotiated, and the revised agreement has been presented to and approved by the Spanish Court, with noted exceptions, prior to the expiration of the seven month period from and after March 28, 2016. The Spanish parent has further filed a secondary pre-insolvency proceeding requesting additional relief from its financial creditors.

An involuntary bankruptcy petition was filed against the U.S. subsidiary in the District of Kansas on February 11, 2016. On February 24, 2016, a related U.S. subsidiary of the Spanish parent company filed a voluntary Chapter 11 bankruptcy petition in the Eastern District of Missouri, along with various affiliates, including the U.S. subsidiary, with joint administration requested. On February 29, 2016, the Kansas case for the U.S. subsidiary was converted to a voluntary Chapter 11 case, with venue transferred to the Eastern District of Missouri on March 1, 2016. At this time, management lacks sufficient information to determine the extent of loss on the investment in purchased accounts receivable in the pending bankruptcy case for the U.S. subsidiary. Management similarly lacks sufficient information to determine the extent of recovery possible on the guarantee by the Spanish parent company. Due to uncertainties regarding the probability and amount of any loss, there was no contingency accrual related to this potential exposure as of September 30, 2016.