(In Thousands of Dollars)	September 30, 2020			December 31, 2019
Originated loans:
Commercial real estate
Owner occupied	$	206,154		$	184,311
Non-owner occupied		309,277			287,160
Farmland		143,039			138,702
Other		76,402			93,501
Commercial
Commercial and industrial		459,567			244,172
Agricultural		42,618			46,207
Residential real estate
1-4 family residential		322,033			324,964
Home equity lines of credit		91,192			91,958
Consumer
Indirect		168,956			166,149
Direct		24,767			27,415
Other		10,012			9,485
Total originated loans	$	1,854,017		$	1,614,024
Acquired loans:
Commercial real estate
Owner occupied	$	46,332		$	35,408
Non-owner occupied		56,445			10,439
Farmland		29,023			35,377
Other		16,119			5,960
Commercial
Commercial and industrial		22,026			11,651
Agricultural		5,216			6,047
Residential real estate
1-4 family residential		94,825			63,457
Home equity lines of credit		18,577			19,645
Consumer
Direct		6,059			6,068
Other		90			154
Total acquired loans	$	294,712		$	194,206
Net Deferred loan (fees) costs		(1,571	)		3,309
Allowance for loan losses		(19,341	)		(14,487	)
Net loans	$	2,127,817		$	1,797,052

As part of past acquisitions, the Company acquired various loans that displayed evidence of deterioration of credit quality since origination and which it was probable that all contractually required payments would not be collected. The carrying amounts and contractually required payments of these loans, which are included in the loan balances above, are summarized in the following tables:

Accretable yield, or income expected to be collected, is shown in the table below:

The key assumptions considered include probability of default and the amount of actual prepayments after the acquisition date. Prepayments affect the estimated life of the loans and could change the amount of interest income and principal expected to be collected. In reforecasting future estimated cash flows, credit loss expectations are adjusted as necessary. There were no adjustments to forecasted cash flows that impacted the allowance for loan losses for the three and nine month periods ended September 30, 2020.

The following tables present the activity in the allowance for loan losses by portfolio segment for the three and nine month periods ended September 30, 2020 and 2019:

The following tables present the balance in the allowance for loan losses and the recorded investment in loans by portfolio segment, based on impairment method as of September 30, 2020 and December 31, 2019. The recorded investment in loans includes the unpaid principal balance and unamortized loan origination fees and costs, but excludes accrued interest receivable, which is not considered to be material:

(In Thousands of Dollars)	Commercial Real Estate		Commercial		Residential Real Estate		Consumer		Unallocated		Total
Allowance for loan losses:
Ending allowance balance attributable to loans:
Individually evaluated for impairment	$	0	$	246	$	80	$	0	$	0	$	326
Collectively evaluated for impairment		8,700		3,922		3,176		2,577		487		18,862
Acquired loans collectively evaluated for impairment		79		16		56		2		0		153
Acquired with deteriorated credit quality		0		0		0		0		0		0
Total ending allowance balance	$	8,779	$	4,184	$	3,312	$	2,579	$	487	$	19,341

Loans:
Loans individually evaluated for impairment	$	536	$	1,573	$	2,970	$	198	$	0	$	5,277
Loans collectively evaluated for impairment		733,549		495,266		410,055		209,511		0		1,848,381
Acquired loans		146,831		26,744		112,819		6,129		0		292,523
Acquired with deteriorated credit quality		547		430		0		0		0		977
Total ending loans balance	$	881,463	$	524,013	$	525,844	$	215,838	$	0	$	2,147,158

(In Thousands of Dollars)	Commercial Real Estate		Commercial		Residential Real Estate		Consumer		Unallocated		Total
Allowance for loan losses:
Ending allowance balance attributable to loans:
Individually evaluated for impairment	$	0	$	2	$	59	$	0	$	0	$	61
Collectively evaluated for impairment		5,790		2,309		2,777		2,708		736		14,320
Acquired loans collectively evaluated for impairment		53		12		39		2		0		106
Acquired with deteriorated credit quality		0		0		0		0		0		0
Total ending allowance balance	$	5,843	$	2,323	$	2,875	$	2,710	$	736	$	14,487

Loans:
Loans individually evaluated for impairment	$	561	$	205	$	3,240	$	247	$	0	$	4,253
Loans collectively evaluated for impairment		702,226		290,017		413,446		208,578		0		1,614,267
Acquired loans		86,431		17,110		82,615		6,173		0		192,329
Acquired with deteriorated credit quality		195		495		0		0		0		690
Total ending loans balance	$	789,413	$	307,827	$	499,301	$	214,998	$	0	$	1,811,539

The following tables present information related to impaired loans by class of loans as of September 30, 2020 and December 31, 2019:

(In Thousands of Dollars)	Unpaid Principal Balance		Recorded Investment		Allowance for Loan Losses Allocated
September 30, 2020
With no related allowance recorded:
Commercial real estate
Non-owner occupied	$	37	$	32	$	0
Farmland		563		504		0
Commercial
Commercial and industrial		158		114		0
Agricultural		28		27		0
Residential real estate
1-4 family residential		2,685		1,925		0
Home equity lines of credit		427		330		0
Consumer		444		198		0
Subtotal		4,342		3,130		0

With an allowance recorded:
Commercial
Commercial and industrial		1,432		1,432		246
Residential real estate
1-4 family residential		691		692		76
Home equity lines of credit		41		23		4
Consumer		0		0		0
Subtotal		2,164		2,147		326
Total	$	6,506	$	5,277	$	326

(In Thousands of Dollars)	Unpaid Principal Balance		Recorded Investment		Allowance for Loan Losses Allocated
December 31, 2019
With no related allowance recorded:
Commercial real estate
Owner occupied	$	22	$	8	$	0
Non-owner occupied		38		34		0
Farmland		570		519		0
Commercial
Commercial and industrial		179		141		0
Agricultural		11		11		0
Residential real estate
1-4 family residential		2,889		2,095		0
Home equity lines of credit		428		344		0
Consumer		480		247		0
Subtotal		4,617		3,399		0

With an allowance recorded:
Commercial
Commercial and industrial		53		53		2
Residential real estate
1-4 family residential		795		729		52
Home equity lines of credit		72		72		7
Consumer		0		0		0
Subtotal		920		854		61
Total	$	5,537	$	4,253	$	61

The following tables present the average recorded investment in impaired loans by class and interest income recognized by loan class for the three and nine month periods ended September 30, 2020 and 2019:

	Average Recorded Investment				Interest Income Recognized
	For Three Months Ended September 30,				For Three Months Ended September 30,
(In Thousands of Dollars)	2020		2019		2020		2019
With no related allowance recorded:
Commercial real estate
Owner occupied	$	0	$	282	$	0	$	4
Non-owner occupied		33		36		1		1
Farmland		505		457		1		0
Commercial
Commercial and industrial		116		159		3		3
Agricultural		28		11		1		0
Residential real estate
1-4 family residential		1,976		2,194		35		38
Home equity lines of credit		359		375		5		5
Consumer		215		231		7		6
Subtotal		3,232		3,745		53		57

With an allowance recorded:
Commercial real estate
Farmland		0		171		0		0
Commercial
Commercial and industrial		509		56		20		1
Residential real estate
1-4 family residential		638		1,083		3		7
Home equity lines of credit		69		99		1		2
Consumer		0		7		0		0
Subtotal		1,216		1,416		24		10
Total	$	4,448	$	5,161	$	77	$	67

	Average Recorded Investment				Interest Income Recognized
	For Nine Months Ended September 30,				For Nine Months Ended September 30,
(In Thousands of Dollars)	2020		2019		2020		2019
With no related allowance recorded:
Commercial real estate
Owner occupied	$	0	$	310	$	0	$	13
Non-owner occupied		33		37		1		1
Farmland		511		162		8		0
Commercial
Commercial and industrial		125		154		7		8
Agricultural		25		5		3		0
Residential real estate
1-4 family residential		2,088		2,480		104		124
Home equity lines of credit		376		361		17		18
Consumer		239		155		21		15
Subtotal		3,397		3,664		161		179

With an allowance recorded:
Commercial real estate
Farmland		0		229		0		0
Commercial
Commercial and industrial		204		58		22		3
Agricultural		0		0		0		0
Residential real estate
1-4 family residential		656		1,229		17		23
Home equity lines of credit		83		145		2		5
Consumer		0		15		0		0
Subtotal		943		1,676		41		31
Total	$	4,340	$	5,340	$	202	$	210

Cash basis interest recognized during the three and nine month periods ended September 30, 2020 and 2019 was materially equal to interest income recognized.

Nonaccrual loans and loans past due 90 days or more still on accrual include both smaller balance homogeneous loans that are collectively evaluated for impairment and individually classified impaired loans.

The following table presents the recorded investment in nonaccrual and loans past due 90 days or more still on accrual by class of loans as of September 30, 2020 and December 31, 2019:

	September 30, 2020				December 31, 2019
(In Thousands of Dollars)	Nonaccrual		Loans Past Due 90 Days or More Still Accruing		Nonaccrual		Loans Past Due 90 Days or More Still Accruing
Originated loans:
Commercial real estate
Owner occupied	$	0	$	0	$	6	$	0
Farmland		4		0		14		0
Commercial
Commercial and industrial		1,628		0		567		0
Agricultural		30		164		0		0
Residential real estate
1-4 family residential		946		200		1,234		438
Home equity lines of credit		620		0		669		14
Consumer
Indirect		583		56		568		120
Direct		151		92		139		70
Other		1		0		0		6
Total originated loans	$	3,963	$	512	$	3,197	$	648
Acquired loans:
Commercial real estate
Owner occupied	$	44	$	0	$	0	$	0
Non-owner occupied		505		0		102		0
Farmland		504		0		519		0
Other		65		0		0		0
Commercial
Commercial and industrial		515		0		602		0
Agricultural		6		0		9		0
Residential real estate
1-4 family residential		4,238		1,225		659		186
Home equity lines of credit		196		0		239		9
Consumer
Direct		65		3		151		24
Total acquired loans	$	6,138	$	1,228	$	2,281	$	219
Total loans	$	10,101	$	1,740	$	5,478	$	867

The following tables present the aging of the recorded investment in past due loans as of September 30, 2020 and December 31, 2019 by class of loans. Note that loans modified to defer payments under the CARES Act are included in loans not past due.

(In Thousands of Dollars)	30-59 Days Past Due		60-89 Days Past Due		90 Days or More Past Due and Nonaccrual		Total Past Due		Loans Not Past Due		Total
September 30, 2020
Originated loans:
Commercial real estate
Owner occupied	$	0	$	0	$	0	$	0	$	205,763	$	205,763
Non-owner occupied		0		0		0		0		308,694		308,694
Farmland		0		0		4		4		142,843		142,847
Other		0		0		0		0		76,244		76,244
Commercial
Commercial and industrial		144		76		1,628		1,848		452,169		454,017
Agricultural		17		0		194		211		42,542		42,753
Residential real estate
1-4 family residential		2,121		528		1,146		3,795		317,444		321,239
Home equity lines of credit		55		14		620		689		90,515		91,204
Consumer
Indirect		791		188		639		1,618		173,172		174,790
Direct		435		101		243		779		24,107		24,886
Other		15		85		1		101		9,911		10,012
Total originated loans:	$	3,578	$	992	$	4,475	$	9,045	$	1,843,404	$	1,852,449
Acquired loans:
Commercial real estate
Owner occupied	$	181	$	0	$	44	$	225	$	46,104	$	46,329
Non-owner occupied		268		0		505		773		55,672		56,445
Farmland		0		0		504		504		28,518		29,022
Other		0		840		65		905		15,214		16,119
Commercial
Commercial and industrial		875		0		515		1,390		20,636		22,026
Agricultural		0		0		6		6		5,211		5,217
Residential real estate
1-4 family residential		1,344		1,795		5,463		8,602		86,222		94,824
Home equity lines of credit		0		75		196		271		18,306		18,577
Consumer
Direct		186		0		68		254		5,806		6,060
Other		0		0		0		0		90		90
Total acquired loans	$	2,854	$	2,710	$	7,366	$	12,930	$	281,779	$	294,709
Total loans	$	6,432	$	3,702	$	11,841	$	21,975	$	2,125,183	$	2,147,158

(In Thousands of Dollars)	30-59 Days Past Due		60-89 Days Past Due		90 Days or More Past Due and Nonaccrual		Total Past Due		Loans Not Past Due		Total
December 31, 2019
Originated loans:
Commercial real estate
Owner occupied	$	87	$	0	$	6	$	93	$	183,830	$	183,923
Non-owner occupied		2		0		0		2		286,522		286,524
Farmland		0		0		14		14		138,501		138,515
Other		0		0		0		0		93,271		93,271
Commercial
Commercial and industrial		1,458		573		567		2,598		241,210		243,808
Agricultural		103		77		0		180		46,142		46,322
Residential real estate
1-4 family residential		3,811		207		1,672		5,690		318,536		324,226
Home equity lines of credit		270		21		683		974		91,000		91,974
Consumer
Indirect		1,599		533		688		2,820		168,905		171,725
Direct		537		272		209		1,018		26,549		27,567
Other		153		26		6		185		9,299		9,484
Total originated loans	$	8,020	$	1,709	$	3,845	$	13,574	$	1,603,765	$	1,617,339
Acquired loans:
Commercial real estate
Owner occupied	$	0	$	0	$	0	$	0	$	35,424	$	35,424
Non-owner occupied		0		0		102		102		10,317		10,419
Farmland		0		0		519		519		34,858		35,377
Other		69		0		0		69		5,891		5,960
Commercial
Commercial and industrial		47		1		602		650		11,000		11,650
Agricultural		0		8		9		17		6,030		6,047
Residential real estate
1-4 family residential		1,159		448		845		2,452		61,004		63,456
Home equity lines of credit		56		8		248		312		19,333		19,645
Consumer
Direct		347		21		175		543		5,525		6,068
Other		0		0		0		0		154		154
Total acquired loans	$	1,678	$	486	$	2,500	$	4,664	$	189,536	$	194,200
Total loans	$	9,698	$	2,195	$	6,345	$	18,238	$	1,793,301	$	1,811,539