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Accounting for Certain Loans Acquired in a Purchase (Tables)
12 Months Ended
Dec. 31, 2018
Receivables [Abstract]  
Schedule of Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement
The accretable amount, or income expected to be collected, and reclassifications from nonaccretable, are identified in the table below.
 
Twelve Months Ended December 31, 2018

Twelve Months Ended December 31, 2017

Twelve Months Ended December 31, 2016
Beginning balance
$
2,890


$
3,950


$
5,612

Additions



1,608




Accretion
(4,118
)

(6,749
)

(6,577
)
Reclassification from nonaccretable
3,387


4,748


5,172

Disposals
(16
)

(667
)

(257
)
Ending balance
$
2,143


$
2,890


$
3,950



Schedule of Loans Acquired for which Contractually Required Payments would not be Collected
Acquired loan data for IAB can be found in the table below:
 
Fair Value of Acquired Loans at Acquisition Date
 
Gross Contractual Amounts Receivable at Acquisition Date
 
Best Estimate at Acquisition Date of Contractual Cash Flows Not Expected to be Collected
Acquired receivables subject to ASC 310-30
$
4,838

 
$
14,131

 
$
8,352

Acquired receivables not subject to ASC 310-30
$
720,544

 
$
864,613

 
$
9,786

Acquired loan data for Arlington Bank can be found in the table below:
 
Fair Value of Acquired Loans at Acquisition Date
 
Gross Contractual Amounts Receivable at Acquisition Date
 
Best Estimate at Acquisition Date of Contractual Cash Flows Not Expected to be Collected
Acquired receivables subject to ASC 310-30
$
2,625

 
$
6,183

 
$
2,891

Acquired receivables not subject to ASC 310-30
$
222,055

 
$
308,857

 
$
2,741

The following table presents loans acquired during the period ending December 31, 2017, for which it was probable at acquisition that all contractually required payments would not be collected. There were no loans acquired during the period ending December 31, 2018.

2017

IAB

Arlington Bank

Total
Contractually required payments receivable at acquisition date
$
14,131


$
6,183


$
20,314

Nonaccretable difference
8,352


2,891


11,243

Expected cash flows at acquisition date
5,779


3,292


9,071

Accretable difference
941


667


1,608

Basis in loans at acquisition date
$
4,838


$
2,625


$
7,463