Recent Accounting Pronouncements (Tables)

3 Months Ended

Mar. 31, 2020

Accounting Policies [Abstract]

Schedule of Impact of ASC 326 as of January 1, 2020

The following table illustrates the impact of the segment expansion as of January 1, 2020.

(dollars in thousands)		December 31, 2019 Statement Balance		Segment Portfolio Reclassifications			December 31, 2019 After Reclassification
Loans:
	Commercial and Industrial Loans	$	589,758	$	(57,257	)	$	532,501
	Commercial Real Estate Loans	1,495,862		N/A			1,495,862
	Agricultural Loans	384,526		N/A			384,526
	Leases	N/A		57,257			57,257
	Home Equity Loans	225,755		N/A			225,755
	Consumer Loans	81,217		(11,953		)	69,264
	Credit Cards	N/A		11,953			11,953
	Residential Mortgage Loans	304,855		N/A			304,855
	Total Loans	$	3,081,973	$	—		$	3,081,973

The following table illustrates the impact of ASC 326:

(dollars in thousands)	December 31, 2019 After Reclassification			Impact of ASC 326 Adoption			January 1, 2020 Post-ASC 326 Adoption
Assets:
Loans:
Commercial and Industrial Loans	$	532,501		$	2,191		$	534,692
Commercial Real Estate Loans	1,495,862			4,385			1,500,247
Agricultural Loans	384,526			128			384,654
Leases	57,257			—			57,257
Home Equity Loans	225,755			35			225,790
Consumer Loans	69,264			—			69,264
Credit Cards	11,953			—			11,953
Residential Mortgage Loans	304,855			147			305,002
Allowance for Credit Losses on Loans	(16,278		)	(15,653		)	(31,931		)
Liabilities:
Allowance for Credit Losses on Unfunded Loan Commitments	$	—		$	(173	)	$	(173	)