Recent Accounting Pronouncements (Tables)

12 Months Ended

Dec. 31, 2020

Accounting Standards Update and Change in Accounting Principle [Abstract]

Accounting Standards Update and Change in Accounting Principle

The main drivers of the adjustment to retained earnings are summarized in the following table.

(Dollar in thousands)	Pre-ASC 326 Adoption December 31, 2019		Impact of ASC 326 Adoption		As Reported Under ASC 326 January 1, 2020
Allowance for credit losses
Commercial and agricultural	$	23,671	$	(655)	$	23,016
Auto and light truck	14,400		(1,303)		13,097
Medium and heavy duty truck	4,612		2,414		7,026
Aircraft	31,058		484		31,542
Construction equipment	14,120		372		14,492
Commercial real estate	18,350		(649)		17,701
Residential real estate and home equity	3,609		1,688		5,297
Consumer	1,434		233		1,667
Total allowance for credit losses on loans and leases	111,254		2,584		113,838
Accrued expenses and other liabilities (unfunded loan commitments)	3,172		777		3,949
Total allowance for credit losses	$	114,426	$	3,361	$	117,787