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RECENTLY ADOPTED AND ISSUED ACCOUNTING STANDARDS (Tables)
 3 Months Ended
Mar. 31, 2020
Recently Adopted and Issued Accounting Standards [Abstract]  
Schedule of New Accounting Pronouncements and Changes in Accounting Principles
 
 
January 1, 2020
(dollars in thousands)
 
As Reported under ASC 326
 
Pre-ASC 326
 
Impact of ASC 326 Adoption
Assets
 
 
 
 
 
 
Loans
 
 
 
 
 
 
Commercial and industrial
 
$
28,485

 
$
18,584

 
$
9,901

Lease financing
 
1,089
 
971
 
118
Construction real estate
 
13,960
 
2,381
 
11,579
Commercial real estate
 
47,697
 
23,579
 
24,118
Residential real estate
 
10,789
 
5,299
 
5,490
Home equity
 
13,217
 
4,787
 
8,430
Installment
 
1,193
 
392
 
801
Credit card
 
2,725
 
1,657
 
1,068
Allowance for credit losses on loans
 
$
119,155

 
$
57,650

 
$
61,505

 
 
 
 
 
 
 
Liabilities
 
 
 
 
 
 
Deferred tax liability
 
$
16,252

 
$
33,030

 
$
(16,778
)
Allowance for credit losses on OBS credit exposures
 
12,740
 
585
 
12,155