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Loans (Tables)
 6 Months Ended
Jun. 30, 2014
Receivables [Abstract]  
Components of Loans
Loans were comprised of the following classifications at June 30, 2014 and December 31, 2013: 
 
 
June 30,
2014
 
December 31,
2013
Commercial:
 
 

 
 

Commercial and Industrial Loans and Leases
 
$
366,101

 
$
350,955

Commercial Real Estate Loans
 
594,681

 
582,066

Agricultural Loans
 
188,155

 
192,880

Retail:
 
 

 
 

Home Equity Loans
 
83,584

 
81,504

Consumer Loans
 
46,706

 
49,124

Residential Mortgage Loans
 
134,104

 
128,683

Subtotal
 
1,413,331

 
1,385,212

Less: Unearned Income
 
(3,846
)
 
(2,830
)
Allowance for Loan Losses
 
(15,550
)
 
(14,584
)
Loans, Net
 
$
1,393,935

 
$
1,367,798
Allowance for Loan Losses by Portfolio Class
The following tables present the activity in the allowance for loan losses by portfolio class for the three months ending June 30, 2014 and 2013:
June 30, 2014
 
Commercial and Industrial
Loans and Leases
 
Commercial Real Estate Loans
 
Agricultural Loans
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
 
Unallocated
 
Total
Beginning Balance
 
$
5,374

 
$
7,870

 
$
930

 
$
209

 
$
186

 
$
257

 
$
658

 
$
15,484

Provision for Loan Losses
 
365

 
(695
)
 
86

 
181

 
171

 
255

 
(163
)
 
200

Recoveries
 
9

 
27

 
—

 
42

 
39

 
4

 
—

 
121

Loans Charged-off
 
(87
)
 
(3
)
 
—

 
(14
)
 
(70
)
 
(81
)
 
—

 
(255
)
Ending Balance
 
$
5,661

 
$
7,199

 
$
1,016

 
$
418

 
$
326

 
$
435

 
$
495

 
$
15,550

June 30, 2013
 
Commercial and Industrial
Loans and Leases
 
Commercial Real Estate Loans
 
Agricultural Loans
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
 
Unallocated
 
Total
Beginning Balance
 
$
4,753

 
$
8,879

 
$
766

 
$
118

 
$
189

 
$
300

 
$
729

 
$
15,734

Provision for Loan Losses
 
(452
)
 
(53
)
 
51

 
196

 
43

 
(16
)
 
31

 
(200
)
Recoveries
 
10

 
27

 
—

 
—

 
16

 
1

 
—

 
54

Loans Charged-off
 
(53
)
 
(217
)
 
—

 
(1
)
 
(49
)
 
(5
)
 
—

 
(325
)
Ending Balance
 
$
4,258

 
$
8,636

 
$
817

 
$
313

 
$
199

 
$
280

 
$
760

 
$
15,263


The following tables present the activity in the allowance for loan losses by portfolio class for the six months ending June 30, 2014 and 2013:
June 30, 2014
 
Commercial and Industrial
Loans and Leases
 
Commercial Real Estate Loans
 
Agricultural Loans
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
 
Unallocated
 
Total
Beginning Balance
 
$
3,983

 
$
8,335

 
$
946

 
$
239

 
$
188

 
$
281

 
$
612

 
$
14,584

Provision for Loan Losses
 
1,687

 
(1,752
)
 
70

 
181

 
219

 
262

 
(117
)
 
550

Recoveries
 
78

 
730

 
—

 
42

 
86

 
8

 
—

 
944

Loans Charged-off
 
(87
)
 
(114
)
 
—

 
(44
)
 
(167
)
 
(116
)
 
—

 
(528
)
Ending Balance
 
$
5,661

 
$
7,199

 
$
1,016

 
$
418

 
$
326

 
$
435

 
$
495

 
$
15,550

June 30, 2013
 
Commercial and Industrial
Loans and Leases
 
Commercial Real Estate Loans
 
Agricultural Loans
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
 
Unallocated
 
Total
Beginning Balance
 
$
4,555

 
$
8,931

 
$
989

 
$
141

 
$
214

 
$
186

 
$
504

 
$
15,520

Provision for Loan Losses
 
(257
)
 
(47
)
 
(172
)
 
237

 
36

 
97

 
256

 
150

Recoveries
 
13

 
78

 
—

 
—

 
71

 
3

 
—

 
165

Loans Charged-off
 
(53
)
 
(326
)
 
—

 
(65
)
 
(122
)
 
(6
)
 
—

 
(572
)
Ending Balance
 
$
4,258

 
$
8,636

 
$
817

 
$
313

 
$
199

 
$
280

 
$
760

 
$
15,263
Allowance for Loan Losses and Recorded Investment in Loans by Portfolio Class
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 June 30, 2014 and December 31, 2013:
June 30, 2014
 
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
 
$
1,549

 
$
213

 
$
1,336

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Collectively Evaluated for Impairment
 
13,995

 
5,448

 
5,857

 
1,016

 
418

 
326

 
435

 
495

Acquired with Deteriorated Credit Quality
 
6

 
—

 
6

 
—

 
—

 
—

 
—

 
—

Total Ending Allowance Balance
 
$
15,550

 
$
5,661

 
$
7,199

 
$
1,016

 
$
418

 
$
326

 
$
435

 
$
495


 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Loans:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Loans Individually Evaluated for Impairment
 
$
7,108

 
$
2,245

 
$
4,863

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Loans Collectively Evaluated for Impairment
 
1,399,929

 
364,083

 
581,919

 
190,368

 
83,888

 
46,708

 
132,963

 
—

Loans Acquired with Deteriorated Credit Quality
 
11,552

 
591

 
9,332

 
—

 
—

 
126

 
1,503

 
—

Total Ending Loans Balance(1)
 
$
1,418,589

 
$
366,919

 
$
596,114

 
$
190,368

 
$
83,888

 
$
46,834

 
$
134,466

 
$
—


(1)Total recorded investment in loans includes $5,258 in accrued interest.
December 31, 2013
 
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
 
$
3,095

 
$
45

 
$
3,050

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Collectively Evaluated for Impairment
 
11,481

 
3,938

 
5,277

 
946

 
239

 
188

 
281

 
612

Acquired with Deteriorated Credit Quality
 
8

 
—

 
8

 
—

 
—

 
—

 
—

 
—

Total Ending Allowance Balance
 
$
14,584

 
$
3,983

 
$
8,335

 
$
946

 
$
239

 
$
188

 
$
281

 
$
612


 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Loans:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Loans Individually Evaluated for Impairment
 
$
8,458

 
$
2,114

 
$
6,344

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Loans Collectively Evaluated for Impairment
 
1,367,591

 
347,808

 
566,389

 
195,171

 
81,812

 
49,131

 
127,280

 
—

Loans Acquired with Deteriorated Credit Quality
 
14,753

 
1,981

 
10,871

 
—

 
—

 
134

 
1,767

 
—

Total Ending Loans Balance(1)
 
$
1,390,802

 
$
351,903

 
$
583,604

 
$
195,171

 
$
81,812

 
$
49,265

 
$
129,047

 
$
—

 
(1)Total recorded investment in loans includes $5,590 in accrued interest.
Loans Individually Evaluated for Impairment by Class of Loans
The following tables present loans individually evaluated for impairment by class of loans as of June 30, 2014 and December 31, 2013:
June 30, 2014
 
Unpaid Principal Balance(1)
 
 Recorded Investment
 
Allowance for Loan Losses Allocated
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
2,043

 
$
2,032

 
$
—

Commercial Real Estate Loans
 
3,843

 
2,843

 
—

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
5,886

 
4,875

 
—

With An Allowance Recorded:
 
 

 
 

 


Commercial and Industrial Loans and Leases
 
216

 
215

 
213

Commercial Real Estate Loans
 
2,711

 
2,557

 
1,342

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
2,927

 
2,772

 
1,555

Total
 
$
8,813

 
$
7,647

 
$
1,555

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
1,355

 
$
532

 
$
—

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
31

 
$
7

 
$
6


(1) Unpaid Principal Balance is the remaining contractual payments inclusive of partial charge-offs.

December 31, 2013
 
Unpaid Principal Balance(1)
 
 Recorded Investment
 
Allowance for Loan Losses Allocated
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
2,163

 
$
2,072

 
$
—

Commercial Real Estate Loans
 
4,710

 
2,383

 
—

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
6,873

 
4,455

 
—

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
45

 
45

 
45

Commercial Real Estate Loans
 
4,428

 
4,417

 
3,058

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
4,473

 
4,462

 
3,103

Total
 
$
11,346

 
$
8,917

 
$
3,103

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
987

 
$
451

 
$
—

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
33

 
$
8

 
$
8


(1) Unpaid Principal Balance is the remaining contractual payments inclusive of partial charge-offs.
 
The following tables present loans individually evaluated for impairment by class of loans for the three month period ended June 30, 2014 and 2013:
June 30, 2014
 
Average Recorded Investment
 
Interest Income Recognized
 
Cash Basis Recognized
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
2,176

 
$
45

 
$
45

Commercial Real Estate Loans
 
3,326

 
53

 
46

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
5,502

 
98

 
91

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
219

 
1

 
1

Commercial Real Estate Loans
 
2,588

 
6

 
5

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
2,807

 
7

 
6

Total
 
$
8,309

 
$
105

 
$
97

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
950

 
$
1

 
$
1

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
32

 
$
—

 
$
—


June 30, 2013
 
Average Recorded Investment
 
Interest Income Recognized
 
Cash Basis Recognized
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
1,993

 
$
—

 
$
—

Commercial Real Estate Loans
 
2,196

 
—

 
—

Agricultural Loans
 
2,041

 
127

 
168

Subtotal
 
6,230

 
127

 
168

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
522

 
1

 
1

Commercial Real Estate Loans
 
6,276

 
6

 
4

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
6,798

 
7

 
5

Total
 
$
13,028

 
$
134

 
$
173

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
80

 
$
—

 
$
—

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
363

 
$
1

 
$
1

 
The following tables present loans individually evaluated for impairment by class of loans for the six month period ended June 30, 2014 and 2013:
June 30, 2014
 
Average Recorded Investment
 
Interest Income Recognized
 
Cash Basis Recognized
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
2,156

 
$
76

 
$
77

Commercial Real Estate Loans
 
2,879

 
55

 
48

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
5,035

 
131

 
125

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
2,295

 
1

 
1

Commercial Real Estate Loans
 
3,416

 
11

 
10

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
5,711

 
12

 
11

Total
 
$
10,746

 
$
143

 
$
136

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
974

 
$
3

 
$
3

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
32

 
$
1

 
$
1

 
June 30, 2013
 
Average Recorded Investment
 
Interest Income Recognized
 
Cash Basis Recognized
With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
1,052

 
$
—

 
$
1

Commercial Real Estate Loans
 
2,183

 
—

 
—

Agricultural Loans
 
2,231

 
175

 
184

Subtotal
 
5,466

 
175

 
185

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
1,528

 
2

 
2

Commercial Real Estate Loans
 
6,042

 
11

 
9

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
7,570

 
13

 
11

Total
 
$
13,036

 
$
188

 
$
196

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
55

 
$
—

 
$
—

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
314

 
$
1

 
$
1

 
Recorded Investment in Nonaccrual and Loans Past Due Over 90 Days Still On Accrual by Class of Loans
The following table presents the recorded investment in non-accrual loans and loans past due 90 days or more still on accrual by class of loans as of June 30, 2014 and December 31, 2013:
 
 
Non-Accrual
 
Loans Past Due 90 Days
or More & Still Accruing
 
 
2014
 
2013
 
2014
 
2013
Commercial and Industrial Loans and Leases
 
$
286

 
$
31

 
$
67

 
$
—

Commercial Real Estate Loans
 
3,720

 
6,658

 
—

 
8

Agricultural Loans
 
—

 
—

 
—

 
—

Home Equity Loans
 
328

 
114

 
—

 
—

Consumer Loans
 
212

 
236

 
—

 
—

Residential Mortgage Loans
 
1,356

 
1,339

 
—

 
—

Total
 
$
5,902

 
$
8,378

 
$
67

 
$
8

Loans Acquired With Deteriorated Credit Quality (Included in the Total Above)
 
$
1,346

 
$
1,705

 
$
—

 
$
—
Aging of Recorded Investment in Past Due Loans by Class of Loans
The following table presents the aging of the recorded investment in past due loans by class of loans as of June 30, 2014 and December 31, 2013:
June 30, 2014
 
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
 
$
366,919

 
$
415

 
$
46

 
$
143

 
$
604

 
$
366,315

Commercial Real Estate Loans
 
596,114

 
324

 
30

 
1,104

 
1,458

 
594,656

Agricultural Loans
 
190,368

 
266

 
—

 
—

 
266

 
190,102

Home Equity Loans
 
83,888

 
454

 
191

 
328

 
973

 
82,915

Consumer Loans
 
46,834

 
191

 
45

 
84

 
320

 
46,514

Residential Mortgage Loans
 
134,466

 
1,886

 
1,159

 
1,147

 
4,192

 
130,274

Total(1)
 
$
1,418,589

 
$
3,536

 
$
1,471

 
$
2,806

 
$
7,813

 
$
1,410,776

Loans Acquired With Deteriorated Credit Quality (Included in the Total Above)
 
$
11,552

 
$
146

 
$
—

 
$
744

 
$
890

 
$
10,662


(1)Total recorded investment in loans includes $5,258 in accrued interest.
 
December 31, 2013
 
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
 
$
351,903

 
$
256

 
$
78

 
$
—

 
$
334

 
$
351,569

Commercial Real Estate Loans
 
583,604

 
613

 
62

 
2,234

 
2,909

 
580,695

Agricultural Loans
 
195,171

 
62

 
—

 
—

 
62

 
195,109

Home Equity Loans
 
81,812

 
303

 
33

 
114

 
450

 
81,362

Consumer Loans
 
49,265

 
149

 
66

 
102

 
317

 
48,948

Residential Mortgage Loans
 
129,047

 
2,206

 
192

 
1,115

 
3,513

 
125,534

Total(1)
 
$
1,390,802

 
$
3,589

 
$
431

 
$
3,565

 
$
7,585

 
$
1,383,217

Loans Acquired With Deteriorated Credit Quality (Included in the Total Above)
 
$
14,753

 
$
148

 
$
—

 
$
1,103

 
$
1,251

 
$
13,502

 
(1)Total recorded investment in loans includes $5,590 in accrued interest.
Troubled Debt Restructurings on Financing Receivables
The following tables present the recorded investment of troubled debt restructurings by class of loans as of June 30, 2014 and December 31, 2013:
June 30, 2014
 
Total
 
Performing
 
Non-Accrual(1)
Commercial and Industrial Loans and Leases
 
$
1,970

 
$
1,961

 
$
9

Commercial Real Estate Loans
 
3,694

 
1,674

 
2,020

Total
 
$
5,664

 
$
3,635

 
$
2,029

 
December 31, 2013
 
Total
 
Performing
 
Non-Accrual(1)
Commercial and Industrial Loans and Leases
 
$
2,092

 
$
2,086

 
$
6

Commercial Real Estate Loans
 
4,325

 
364

 
3,961

Total
 
$
6,417

 
$
2,450

 
$
3,967

 
(1)The non-accrual troubled debt restructurings are included in the Non-Accrual Loan table presented on previous page.
Loans By Class Modified As Troubled Debt Restructurings
The following tables present loans by class modified as troubled debt restructurings that occurred during the three months ending June 30, 2014 and 2013: 
June 30, 2014
 
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 troubled debt restructurings described above increased the allowance for loan losses by $0 and resulted in charge-offs of $0 during the three months ending June 30, 2014.
June 30, 2013
 
Number of Loans
 
Pre-Modification Outstanding Recorded Investment
 
Post-Modification Outstanding Recorded Investment
Commercial and Industrial Loans and Leases
 
—

 
$
—

 
$
—

Commercial Real Estate Loans
 
1

 
81

 
118

Total
 
1

 
$
81

 
$
118

 
The troubled debt restructurings described above decreased the allowance for loan losses by $210 and resulted in charge-offs of $0 during the three months ending June 30, 2013.

The following tables present loans by class modified as troubled debt restructurings that occurred during the six months ending June 30, 2014 and 2013: 
June 30, 2014
 
Number of Loans
 
Pre-Modification Outstanding Recorded Investment
 
Post-Modification Outstanding Recorded Investment
Commercial and Industrial Loans and Leases
 
—

 
$
—

 
$
—

Commercial Real Estate Loans
 
1

 
197

 
197

Total
 
1

 
$
197

 
$
197

 
The troubled debt restructurings described above increased the allowance for loan losses by $0 and resulted in charge-offs of $0 during the six months ending June 30, 2014.
June 30, 2013
 
Number of Loans
 
Pre-Modification Outstanding Recorded Investment
 
Post-Modification Outstanding Recorded Investment
Commercial and Industrial Loans and Leases
 
—

 
$
—

 
$
—

Commercial Real Estate Loans
 
1

 
81

 
118

Total
 
1

 
$
81

 
$
118
Troubled Debt Restructurings, Subsequently Defaulted
The following tables present loans by class modified as troubled debt restructurings for which there was a payment default within twelve months following the modification during the three months ending June 30, 2014 and 2013:
Troubled Debt Restructurings That Subsequently Defaulted:
 
Number of Loans
 
Recorded Investment
June 30, 2014
 
 

 
 

Commercial and Industrial Loans and Leases
 
—

 
$
—

Commercial Real Estate Loans
 
—

 
—

Total
 
—

 
$
—

 
The troubled debt restructurings that subsequently defaulted described above resulted in no change to the allowance for loan losses and no charge-offs during the three months ending June 30, 2014.
 
Troubled Debt Restructurings That Subsequently Defaulted:
 
Number of Loans
 
Recorded Investment
June 30, 2013
 
 

 
 

Commercial and Industrial Loans and Leases
 
—

 
$
—

Commercial Real Estate Loans
 
—

 
—

Total
 
—

 
$
—

The following table presents loans by class modified as troubled debt restructurings for which there was a payment default within twelve months following the modification during the six months ending June 30, 2014 and 2013:
Troubled Debt Restructurings That Subsequently Defaulted:
 
Number of Loans
 
Recorded Investment
June 30, 2014
 
 

 
 
Commercial and Industrial Loans and Leases
 
—

 
$
—

Commercial Real Estate Loans
 
—

 
—

Total
 
—

 
$
—

 
The troubled debt restructurings that subsequently defaulted described above resulted in no change to the allowance for loan losses and no charge-offs during the six months ending June 30, 2014.
 
Troubled Debt Restructurings That Subsequently Defaulted:
 
Number of Loans
 
Recorded Investment
June 30, 2013
 
 

 
 

Commercial and Industrial Loans and Leases
 
—

 
$
—

Commercial Real Estate Loans
 
—

 
—

Total
 
—

 
$
—
Risk Category of Loans
Based on the most recent analysis performed, the risk category of loans by class of loans is as follows:

June 30, 2014
 
Pass
 
Special Mention
 
Substandard
 
Doubtful
 
Total
Commercial and Industrial Loans and Leases
 
$
336,728

 
$
17,930

 
$
12,261

 
$
—

 
$
366,919

Commercial Real Estate Loans
 
556,501

 
23,560

 
16,053

 
—

 
596,114

Agricultural Loans
 
185,192

 
4,983

 
193

 
—

 
190,368

Total
 
$
1,078,421

 
$
46,473

 
$
28,507

 
$
—

 
$
1,153,401

Loans Acquired With Deteriorated Credit Quality (Included in the Total Above)
 
$
3,101

 
$
1,740

 
$
5,082

 
$
—

 
$
9,923


 
December 31, 2013
 
Pass
 
Special Mention
 
Substandard
 
Doubtful
 
Total
Commercial and Industrial Loans and Leases
 
$
324,685

 
$
15,485

 
$
11,733

 
$
—

 
$
351,903

Commercial Real Estate Loans
 
539,533

 
20,168

 
23,903

 
—

 
583,604

Agricultural Loans
 
192,609

 
2,357

 
205

 
—

 
195,171

Total
 
$
1,056,827

 
$
38,010

 
$
35,841

 
$
—

 
$
1,130,678

Loans Acquired With Deteriorated Credit Quality (Included in the Total Above)
 
$
3,121

 
$
661

 
$
9,070

 
$
—

 
$
12,852
Recorded Investment in Home Equity, Consumer and Residential Mortgage Loans Based on Payment
The following table presents the recorded investment in home equity, consumer and residential mortgage loans based on payment activity as of June 30, 2014 and December 31, 2013:
June 30, 2014
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
Performing
 
$
83,560

 
$
46,622

 
$
133,110

Nonperforming
 
328

 
212

 
1,356

Total
 
$
83,888

 
$
46,834

 
$
134,466

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

 
$
126

 
$
1,503

 
December 31, 2013
 
Home Equity Loans
 
Consumer Loans
 
Residential Mortgage Loans
Performing
 
$
81,698

 
$
49,029

 
$
127,708

Nonperforming
 
114

 
236

 
1,339

Total
 
$
81,812

 
$
49,265

 
$
129,047

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

 
$
134

 
$
1,767
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: 
 
 
June 30, 2014
 
 
 
Commercial and Industrial Loans
 
$
591

Commercial Real Estate Loans
 
9,332

Home Equity Loans
 
—

Consumer Loans
 
126

Residential Mortgage Loans
 
1,503

Total
 
$
11,552

 
 
 

Carrying Amount, Net of Allowance
 
$
11,546

 
 
 
December 31, 2013
 
 
 
Commercial and Industrial Loans
 
$
1,981

Commercial Real Estate Loans
 
10,871

Home Equity Loans
 
—

Consumer Loans
 
134

Residential Mortgage Loans
 
1,767

Total
 
$
14,753

 
 
 

Carrying Amount, Net of Allowance
 
$
14,745
Accretable Yield, or Income Expected to be Collected
Accretable yield, or income expected to be collected, is as follows:
 
 
2014
 
2013
 
 
 
 
 
Balance at April 1
 
$
2,712

 
$
208

New Loans Purchased
 
—

 
—

Accretion of Income
 
(75
)
 
(234
)
Reclassifications from Non-accretable Difference
 
—

 
208

Charge-off of Accretable Yield
 
—

 
—

Balance at June 30
 
$
2,637

 
$
182


Accretable yield, or income expected to be collected, is as follows:
 
 
2014
 
2013
 
 
 
 
 
Balance at January 1
 
$
2,790

 
$
170

New Loans Purchased
 
—

 
—

Accretion of Income
 
(153
)
 
(446
)
Reclassifications from Non-accretable Difference
 
—

 
458

Charge-off of Accretable Yield
 
—

 
—

Balance at June 30
 
$
2,637

 
$
182