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Loans (Tables)
 9 Months Ended
Sep. 30, 2017
Receivables [Abstract]  
Components of Loans
Loans were comprised of the following classifications at September 30, 2017 and December 31, 2016: 
 
 
September 30,
2017
 
December 31,
2016
Commercial:
 
 

 
 

Commercial and Industrial Loans and Leases
 
$
474,917

 
$
457,372

Commercial Real Estate Loans
 
898,752

 
856,094

Agricultural Loans
 
327,026

 
303,128

Retail:
 
 

 
 

Home Equity Loans
 
145,877

 
133,575

Consumer Loans
 
63,660

 
59,945

Residential Mortgage Loans
 
179,481

 
183,290

Subtotal
 
2,089,713

 
1,993,404

Less: Unearned Income
 
(3,388
)
 
(3,449
)
Allowance for Loan Losses
 
(15,321
)
 
(14,808
)
Loans, Net
 
$
2,071,004

 
$
1,975,147
Schedule of Allowance for Loan Losses
The following tables present the activity in the allowance for loan losses by portfolio class for the three months ended September 30, 2017 and 2016:
September 30, 2017
 
Commercial and Industrial
Loans and Leases
 
Commercial Real Estate Loans
 
Agricultural
Loans
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
 
Unallocated
 
Total
Beginning Balance
 
$
3,672

 
$
5,316

 
$
4,829

 
$
300

 
$
254

 
$
353

 
$
596

 
$
15,320

Provision for Loan Losses
 
204

 
(81
)
 
(10
)
 
37

 
135

 
56

 
(91
)
 
250

Recoveries
 
1

 
4

 
9

 
6

 
78

 
3

 
—

 
101

Loans Charged-off
 
(140
)
 
(6
)
 
—

 
—

 
(204
)
 
—

 
—

 
(350
)
Ending Balance
 
$
3,737

 
$
5,233

 
$
4,828

 
$
343

 
$
263

 
$
412

 
$
505

 
$
15,321


September 30, 2016
 
Commercial and Industrial
Loans and Leases
 
Commercial Real Estate Loans
 
Agricultural
Loans
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
 
Unallocated
 
Total
Beginning Balance
 
$
4,190

 
$
6,533

 
$
2,704

 
$
350

 
$
242

 
$
559

 
$
726

 
$
15,304

Provision for Loan Losses
 
(378
)
 
(1,111
)
 
1,408

 
20

 
119

 
(7
)
 
(51
)
 
—

Recoveries
 
1

 
2

 
—

 
1

 
59

 
2

 
—

 
65

Loans Charged-off
 
—

 
—

 
(10
)
 
(15
)
 
(173
)
 
(17
)
 
—

 
(215
)
Ending Balance
 
$
3,813

 
$
5,424

 
$
4,102

 
$
356

 
$
247

 
$
537

 
$
675

 
$
15,154

The following tables present the activity in the allowance for loan losses by portfolio class for the nine months ended September 30, 2017 and 2016:
September 30, 2017
 
Commercial and Industrial
Loans and Leases
 
Commercial Real Estate Loans
 
Agricultural
Loans
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
 
Unallocated
 
Total
Beginning Balance
 
$
3,725

 
$
5,452

 
$
4,094

 
$
283

 
$
235

 
$
329

 
$
690

 
$
14,808

Provision for Loan Losses
 
151

 
(62
)
 
725

 
70

 
307

 
94

 
(185
)
 
1,100

Recoveries
 
10

 
43

 
9

 
8

 
205

 
38

 
—

 
313

Loans Charged-off
 
(149
)
 
(200
)
 
—

 
(18
)
 
(484
)
 
(49
)
 
—

 
(900
)
Ending Balance
 
$
3,737

 
$
5,233

 
$
4,828

 
$
343

 
$
263

 
$
412

 
$
505

 
$
15,321

September 30, 2016
 
Commercial and Industrial
Loans and Leases
 
Commercial Real Estate Loans
 
Agricultural
Loans
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
 
Unallocated
 
Total
Beginning Balance
 
$
4,242

 
$
6,342

 
$
2,115

 
$
383

 
$
230

 
$
414

 
$
712

 
$
14,438

Provision for Loan Losses
 
(453
)
 
(923
)
 
1,997

 
60

 
212

 
344

 
(37
)
 
1,200

Recoveries
 
29

 
5

 
—

 
2

 
147

 
11

 
—

 
194

Loans Charged-off
 
(5
)
 
—

 
(10
)
 
(89
)
 
(342
)
 
(232
)
 
—

 
(678
)
Ending Balance
 
$
3,813

 
$
5,424

 
$
4,102

 
$
356

 
$
247

 
$
537

 
$
675

 
$
15,154
Schedule of Allowance for Loan Losses and Recorded Investment in Loans
The following tables present the balance in the allowance for loan losses and the recorded investment in loans by portfolio class and based on impairment method as of September 30, 2017 and December 31, 2016:
September 30, 2017
 
Total
 
Commercial and Industrial
Loans and Leases
 
Commercial Real Estate Loans
 
Agricultural Loans
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
 
Unallocated
Allowance for Loan Losses:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Ending Allowance Balance Attributable to Loans:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Individually Evaluated for Impairment
 
$
1,843

 
$
323

 
$
1,450

 
$
70

 
$
—

 
$
—

 
$
—

 
$
—

Collectively Evaluated for Impairment
 
13,467

 
3,411

 
3,780

 
4,758

 
343

 
263

 
407

 
505

Acquired with Deteriorated Credit Quality
 
11

 
3

 
3

 
—

 
—

 
—

 
5

 
—

Total Ending Allowance Balance
 
$
15,321

 
$
3,737

 
$
5,233

 
$
4,828

 
$
343

 
$
263

 
$
412

 
$
505


 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Loans:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Loans Individually Evaluated for Impairment
 
$
9,289

 
$
4,127

 
$
4,771

 
$
391

 
$
—

 
$
—

 
$
—

 
n/m(2)

Loans Collectively Evaluated for Impairment
 
2,080,338

 
471,095

 
889,674

 
330,323

 
146,393

 
63,816

 
179,037

 
n/m(2)

Loans Acquired with Deteriorated Credit Quality
 
9,099

 
945

 
6,492

 
768

 
—

 
—

 
894

 
n/m(2)

Total Ending Loans Balance(1)
 
$
2,098,726

 
$
476,167

 
$
900,937

 
$
331,482

 
$
146,393

 
$
63,816

 
$
179,931

 
n/m(2)

 
 
(1)Total recorded investment in loans includes $9,013 in accrued interest.
(2)n/m = not meaningful
December 31, 2016
 
Total
 
Commercial and Industrial
Loans and Leases
 
Commercial Real Estate Loans
 
Agricultural Loans
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
 
Unallocated
Allowance for Loan Losses:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Ending Allowance Balance Attributable to Loans:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Individually Evaluated for Impairment
 
$
255

 
$
24

 
$
231

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Collectively Evaluated for Impairment
 
14,448

 
3,698

 
5,172

 
4,046

 
283

 
230

 
329

 
690

Acquired with Deteriorated Credit Quality
 
105

 
3

 
49

 
48

 
—

 
5

 
—

 
—

Total Ending Allowance Balance
 
$
14,808

 
$
3,725

 
$
5,452

 
$
4,094

 
$
283

 
$
235

 
$
329

 
$
690


 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Loans:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Loans Individually Evaluated for Impairment
 
$
1,239

 
$
113

 
$
832

 
$
294

 
$
—

 
$
—

 
$
—

 
n/m(2)

Loans Collectively Evaluated for Impairment
 
1,989,128

 
456,769

 
849,510

 
305,946

 
134,032

 
60,046

 
182,825

 
n/m(2)

Loans Acquired with Deteriorated Credit Quality
 
11,048

 
1,656

 
7,688

 
706

 
—

 
53

 
945

 
n/m(2)

Total Ending Loans Balance(1)
 
$
2,001,415

 
$
458,538

 
$
858,030

 
$
306,946

 
$
134,032

 
$
60,099

 
$
183,770

 
n/m(2)

 
(1)Total recorded investment in loans includes $8,011 in accrued interest.
(2)n/m = not meaningful 
Schedule for Loans Individually Evaluated for Impairment
The following tables present loans individually evaluated for impairment by class of loans as of September 30, 2017 and December 31, 2016:
September 30, 2017
 
Unpaid Principal Balance(1)
 
 Recorded Investment
 
Allowance for Loan Losses Allocated
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
1,223

 
$
1,182

 
$
—

Commercial Real Estate Loans
 
1,916

 
1,573

 
—

Agricultural Loans
 
921

 
733

 
—

Subtotal
 
4,060

 
3,488

 
—

With An Allowance Recorded:
 
 

 
 

 


Commercial and Industrial Loans and Leases
 
3,000

 
2,959

 
326

Commercial Real Estate Loans
 
3,620

 
3,614

 
1,453

Agricultural Loans
 
228

 
228

 
70

Subtotal
 
6,848

 
6,801

 
1,849

Total
 
$
10,908

 
$
10,289

 
$
1,849

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
1,273

 
$
788

 
$
—

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
257

 
$
212

 
$
6

   
(1) Unpaid Principal Balance is the remaining contractual principal payments gross of partial charge-offs and discounts.


December 31, 2016
 
Unpaid Principal Balance(1)
 
 Recorded Investment
 
Allowance for Loan Losses Allocated
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
85

 
$
29

 
$
—

Commercial Real Estate Loans
 
1,278

 
784

 
—

Agricultural Loans
 
356

 
294

 
—

Subtotal
 
1,719

 
1,107

 
—

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
148

 
107

 
27

Commercial Real Estate Loans
 
839

 
827

 
280

Agricultural Loans
 
588

 
497

 
48

Subtotal
 
1,575

 
1,431

 
355

Total
 
$
3,294

 
$
2,538

 
$
355

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
1,018

 
$
531

 
$
—

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
910

 
$
768

 
$
100

    
(1) Unpaid Principal Balance is the remaining contractual principal payments gross of partial charge-offs and discounts.
 
The following tables present loans individually evaluated for impairment by class of loans for the three month period ended September 30, 2017 and 2016:
September 30, 2017
 
Average Recorded
Investment
 
Interest Income Recognized
 
Cash Basis
Recognized
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
1,202

 
$
13

 
$
—

Commercial Real Estate Loans
 
1,554

 
13

 
—

Agricultural Loans
 
735

 
—

 
—

Subtotal
 
3,491

 
26

 
—

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
2,865

 
2

 
1

Commercial Real Estate Loans
 
3,654

 
3

 
—

Agricultural Loans
 
228

 
—

 
—

Subtotal
 
6,747

 
5

 
1

Total
 
$
10,238

 
$
31

 
$
1

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
771

 
$
—

 
$
—

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
215

 
$
4

 
$
—


September 30, 2016
 
Average Recorded
Investment
 
Interest Income Recognized
 
Cash Basis
Recognized
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
129

 
$
1

 
$
1

Commercial Real Estate Loans
 
2,066

 
47

 
47

Agricultural Loans
 
312

 
—

 
—

Subtotal
 
2,507

 
48

 
48

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
106

 
—

 
—

Commercial Real Estate Loans
 
1,098

 
—

 
—

Agricultural Loans
 
498

 
—

 
—

Subtotal
 
1,702

 
—

 
—

Total
 
$
4,209

 
$
48

 
$
48

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
1,362

 
$
1

 
$
1

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
498

 
$
—

 
$
—


  
The following tables present loans individually evaluated for impairment by class of loans for the nine month period ended September 30, 2017 and 2016:
September 30, 2017
 
Average Recorded
Investment
 
Interest Income Recognized
 
Cash Basis
Recognized
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
456

 
$
15

 
$
2

Commercial Real Estate Loans
 
1,067

 
43

 
29

Agricultural Loans
 
650

 
24

 
16

Subtotal
 
2,173

 
82

 
47

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
1,011

 
4

 
2

Commercial Real Estate Loans
 
2,290

 
13

 
6

Agricultural Loans
 
484

 
—

 
—

Subtotal
 
3,785

 
17

 
8

Total
 
$
5,958

 
$
99

 
$
55

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
826

 
$
25

 
$
25

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
255

 
$
15

 
$
7


September 30, 2016
 
Average Recorded
Investment
 
Interest Income Recognized
 
Cash Basis
Recognized
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
131

 
$
26

 
$
12

Commercial Real Estate Loans
 
2,014

 
71

 
51

Agricultural Loans
 
389

 
2

 
1

Subtotal
 
2,534

 
99

 
64

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
107

 
—

 
—

Commercial Real Estate Loans
 
1,844

 
2

 
—

Agricultural Loans
 
166

 
—

 
—

Subtotal
 
2,117

 
2

 
—

Total
 
$
4,651

 
$
101

 
$
64

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
1,060

 
$
14

 
$
4

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
430

 
$
—

 
$
—
Schedule of Recorded Investment in Nonaccrual Loans
The following tables present the recorded investment in non-accrual loans and loans past due 90 days or more still on accrual by class of loans as of September 30, 2017 and December 31, 2016:
 
 
Non-Accrual Loans
 
Loans Past Due 90 Days
or More & Still Accruing
 
 
September 30,
 
December 31,
 
September 30,
 
December 31,
 
 
2017
 
2016
 
2017
 
2016
Commercial and Industrial Loans and Leases
 
$
2,948

 
$
86

 
$
—

 
$
2

Commercial Real Estate Loans
 
3,836

 
1,408

 
478

 
—

Agricultural Loans
 
961

 
792

 
—

 
—

Home Equity Loans
 
138

 
73

 
—

 
—

Consumer Loans
 
364

 
85

 
—

 
—

Residential Mortgage Loans
 
930

 
1,349

 
—

 
—

Total
 
$
9,177

 
$
3,793

 
$
478

 
$
2

Loans Acquired With Deteriorated Credit Quality (Included in the Total Above)
 
$
859

 
$
1,264

 
$
—

 
$
—
Schedule of Aging of Recorded Investment in Past Due Loans
The following tables present the aging of the recorded investment in past due loans by class of loans as of September 30, 2017 and December 31, 2016:
September 30, 2017
 
Total
 
30-59 Days Past Due
 
60-89 Days Past Due
 
90 Days or More Past Due
 
Total
Past Due
 
Loans Not Past Due
Commercial and Industrial Loans and Leases
 
$
476,167

 
$
2,264

 
$
301

 
$
—

 
$
2,565

 
$
473,602

Commercial Real Estate Loans
 
900,937

 
1,452

 
—

 
800

 
2,252

 
898,685

Agricultural Loans
 
331,482

 
133

 
—

 
228

 
361

 
331,121

Home Equity Loans
 
146,393

 
569

 
34

 
138

 
741

 
145,652

Consumer Loans
 
63,816

 
1,019

 
33

 
364

 
1,416

 
62,400

Residential Mortgage Loans
 
179,931

 
3,413

 
1,385

 
770

 
5,568

 
174,363

Total(1)
 
$
2,098,726

 
$
8,850

 
$
1,753

 
$
2,300

 
$
12,903

 
$
2,085,823

Loans Acquired With Deteriorated Credit Quality (Included in the Total Above)
 
$
9,099

 
$
—

 
$
—

 
$
27

 
$
27

 
$
9,072

(1)Total recorded investment in loans includes $9,013 in accrued interest.
December 31, 2016
 
Total
 
30-59 Days Past Due
 
60-89 Days Past Due
 
90 Days or More Past Due
 
Total
Past Due
 
Loans Not Past Due
Commercial and Industrial Loans and Leases
 
$
458,538

 
$
20

 
$
4

 
$
77

 
$
101

 
$
458,437

Commercial Real Estate Loans
 
858,030

 
1,509

 
21

 
330

 
1,860

 
856,170

Agricultural Loans
 
306,946

 
84

 
50

 
610

 
744

 
306,202

Home Equity Loans
 
134,032

 
707

 
16

 
73

 
796

 
133,236

Consumer Loans
 
60,099

 
175

 
147

 
85

 
407

 
59,692

Residential Mortgage Loans
 
183,770

 
3,470

 
1,251

 
806

 
5,527

 
178,243

Total(1)
 
$
2,001,415

 
$
5,965

 
$
1,489

 
$
1,981

 
$
9,435

 
$
1,991,980

Loans Acquired With Deteriorated Credit Quality (Included in the Total Above)
 
$
11,048

 
$
130

 
$
—

 
$
627

 
$
757

 
$
10,291

Loans Acquired in Current Year
     (Included in the Total Above)
 
$
262,809

 
$
2,752

 
$
862

 
$
1,126

 
$
4,740

 
$
258,069

(1)Total recorded investment in loans includes $8,011 in accrued interest.
Schedule of Recorded Investment of Troubled Debt Restructurings
The following tables present the recorded investment of troubled debt restructurings by class of loans as of September 30, 2017 and December 31, 2016:
September 30, 2017
 
Total
 
Performing
 
Non-Accrual(1)
Commercial and Industrial Loans and Leases
 
$
152

 
$
152

 
$
—

Commercial Real Estate Loans
 
—

 
—

 
—

Total
 
$
152

 
$
152

 
$
—

December 31, 2016
 
Total
 
Performing
 
Non-Accrual(1)
Commercial and Industrial Loans and Leases
 
$
28

 
$
28

 
$
—

Commercial Real Estate Loans
 
—

 
—

 
—

Total
 
$
28

 
$
28

 
$
—

 
 
(1)The non-accrual troubled debt restructurings are included in the Non-Accrual Loan table presented on a previous page.
Schedule of Modified Troubled Debt Restructuring
September 30, 2016
 
Number of Loans
 
Pre-Modification Outstanding Recorded Investment
 
Post-Modification Outstanding Recorded Investment
Commercial and Industrial Loans and Leases
 
—

 
$
—

 
$
—

Commercial Real Estate Loans
 
—

 
—

 
—

Total
 
—

 
$
—

 
$
—

The following tables present loans by class modified as troubled debt restructurings that occurred during the nine months ending September 30, 2017 and 2016:
September 30, 2017
 
Number of Loans
 
Pre-Modification Outstanding Recorded Investment
 
Post-Modification Outstanding Recorded Investment
Commercial and Industrial Loans and Leases
 
1

 
$
127

 
$
127

Commercial Real Estate Loans
 
1

 
28

 
28

Total
 
2

 
$
155

 
$
155

September 30, 2016
 
Number of Loans
 
Pre-Modification Outstanding Recorded Investment
 
Post-Modification Outstanding Recorded Investment
Commercial and Industrial Loans and Leases
 
—

 
$
—

 
$
—

Commercial Real Estate Loans
 
—

 
—

 
—

Total
 
—

 
$
—

 
$
—

The following tables present loans by class modified as troubled debt restructurings that occurred during the three months ending September 30, 2017 and 2016:
September 30, 2017
 
Number of Loans
 
Pre-Modification Outstanding Recorded Investment
 
Post-Modification Outstanding Recorded Investment
Commercial and Industrial Loans and Leases
 
—

 
$
—

 
$
—

Commercial Real Estate Loans
 
—

 
—

 
—

Total
 
—

 
$
—

 
$
—
Schedule of Risk Category of Loans
Based on the most recent analysis performed, the risk category of loans by class of loans is as follows:
September 30, 2017
 
Pass
 
Special Mention
 
Substandard
 
Doubtful
 
Total
Commercial and Industrial Loans and Leases
 
$
450,359

 
$
9,374

 
$
16,434

 
$
—

 
$
476,167

Commercial Real Estate Loans
 
862,066

 
21,642

 
17,229

 
—

 
900,937

Agricultural Loans
 
299,002

 
25,725

 
6,755

 
—

 
331,482

Total
 
$
1,611,427

 
$
56,741

 
$
40,418

 
$
—

 
$
1,708,586

Loans Acquired With Deteriorated Credit Quality (Included in the Total Above)
 
$
1,172

 
$
3,060

 
$
3,973

 
$
—

 
$
8,205

December 31, 2016
 
Pass
 
Special Mention
 
Substandard
 
Doubtful
 
Total
Commercial and Industrial Loans and Leases
 
$
437,353

 
$
10,454

 
$
10,731

 
$
—

 
$
458,538

Commercial Real Estate Loans
 
814,033

 
26,549

 
17,448

 
—

 
858,030

Agricultural Loans
 
287,975

 
14,670

 
4,301

 
—

 
306,946

Total
 
$
1,539,361

 
$
51,673

 
$
32,480

 
$
—

 
$
1,623,514

Loans Acquired With Deteriorated Credit Quality (Included in the Total Above)
 
$
1,897

 
$
3,121

 
$
5,032

 
$
—

 
$
10,050

Loans Acquired in Current Year
     (Included in the Total Above)
 
$
175,915

 
$
11,638

 
$
8,145

 
$
—

 
$
195,698
Schedule of Recorded Investment in Home Equity, Consumer and Residential Mortgage Loans
The following table presents the recorded investment in home equity, consumer and residential mortgage loans based on payment activity as of September 30, 2017 and December 31, 2016:
September 30, 2017
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
Performing
 
$
146,255

 
$
63,452

 
$
179,001

Nonperforming
 
138

 
364

 
930

Total
 
$
146,393

 
$
63,816

 
$
179,931

Loans Acquired With Deteriorated Credit Quality
(Included in the Total Above)
 
$
—

 
$
—

 
$
894

 
December 31, 2016
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
Performing
 
$
133,959

 
$
60,014

 
$
182,421

Nonperforming
 
73

 
85

 
1,349

Total
 
$
134,032

 
$
60,099

 
$
183,770

Loans Acquired With Deteriorated Credit Quality
(Included in the Total Above)
 
$
—

 
$
53

 
$
945
Schedule of Carrying Amount of Loans with Deterioration of Credit Quality
The Company has purchased loans, for which there was, at acquisition, evidence of deterioration of credit quality since origination and it was probable, at acquisition, that all contractually required payments would not be collected. The recorded investment of those loans is as follows: 
 
 
September 30, 2017
 
December 31, 2016
 
 
 
 
 
Commercial and Industrial Loans
 
$
945

 
$
1,656

Commercial Real Estate Loans
 
6,492

 
7,688

Agricultural Loans
 
768

 
706

Consumer Loans
 
—

 
53

Residential Mortgage Loans
 
894

 
945

Total
 
$
9,099

 
$
11,048

 
 
 

 
 

Carrying Amount, Net of Allowance
 
$
9,088

 
$
10,943
Schedule of Accretable Yield, or Income Expected to be Collected
Accretable yield, or income expected to be collected, is as follows:
 
 
2017
 
2016
 
 
 
 
 
Balance at July 1
 
$
2,705

 
$
2,198

New Loans Purchased
 
—

 
—

Accretion of Income
 
(43
)
 
(100
)
Reclassifications from Non-accretable Difference
 
146

 
570

Charge-off of Accretable Yield
 
—

 
—

Balance at September 30
 
$
2,808

 
$
2,668

 
 
2017
 
2016
 
 
 
 
 
Balance at January 1
 
$
2,521

 
$
1,279

New Loans Purchased
 
—

 
1,395

Accretion of Income
 
(325
)
 
(576
)
Reclassifications from Non-accretable Difference
 
612

 
570

Charge-off of Accretable Yield
 
—

 
—

Balance at September 30
 
$
2,808

 
$
2,668