XML 68 R31.htm IDEA: XBRL DOCUMENT v2.4.1.9
Loans (Tables)
 12 Months Ended
Dec. 31, 2014
Receivables [Abstract]  
Components of Loans
Loans were comprised of the following classifications at December 31: 
 
 
2014

 
2013

Commercial:
 
 

 
 

Commercial and Industrial Loans and Leases
 
$
380,079

 
$
350,955

Commercial Real Estate Loans
 
583,086

 
582,066

Agricultural Loans
 
216,774

 
192,880

Retail:
 
 

 
 

Home Equity Loans
 
86,234

 
81,504

Consumer Loans
 
48,613

 
49,124

Residential Mortgage Loans
 
137,204

 
128,683

Subtotal
 
1,451,990

 
1,385,212

Less: Unearned Income
 
(4,008
)
 
(2,830
)
Allowance for Loan Losses
 
(14,929
)
 
(14,584
)
Loans, net
 
$
1,433,053

 
$
1,367,798
Schedule of Allowance for Loan Losses
The following table presents the activity in the allowance for loan losses by portfolio class for the years ended December 31, 2014, 2013 and 2012: 
 
 
Commercial
and
Industrial
Loans and
Leases
 
Commercial
Real Estate
Loans
 
Agricultural
Loans
 
Home
Equity
Loans
 
Consumer
Loans
 
Residential
Mortgage
Loans
 
Unallocated
 
Total
December 31, 2014
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Beginning Balance
 
$
3,983

 
$
8,335

 
$
946

 
$
239

 
$
188

 
$
281

 
$
612

 
$
14,584

Provision for Loan Losses
 
732

 
(1,596
)
 
177

 
37

 
291

 
437

 
72

 
150

Recoveries
 
111

 
863

 
—

 
42

 
173

 
21

 
—

 
1,210

Loans Charged-off
 
(199
)
 
(329
)
 
—

 
(72
)
 
(298
)
 
(117
)
 
—

 
(1,015
)
Ending Balance
 
$
4,627

 
$
7,273

 
$
1,123

 
$
246

 
$
354

 
$
622

 
$
684

 
$
14,929

 
 
Commercial
and
Industrial
Loans and
Leases
 
Commercial
Real Estate
Loans
 
Agricultural
Loans
 
Home
Equity
Loans
 
Consumer
Loans
 
Residential
Mortgage
Loans
 
Unallocated
 
Total
December 31, 2013
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Beginning Balance
 
$
4,555

 
$
8,931

 
$
989

 
$
141

 
$
214

 
$
186

 
$
504

 
$
15,520

Provision for Loan Losses
 
(197
)
 
(160
)
 
(43
)
 
419

 
112

 
111

 
108

 
350

Recoveries
 
128

 
102

 
—

 
—

 
148

 
8

 
—

 
386

Loans Charged-off
 
(503
)
 
(538
)
 
—

 
(321
)
 
(286
)
 
(24
)
 
—

 
(1,672
)
Ending Balance
 
$
3,983

 
$
8,335

 
$
946

 
$
239

 
$
188

 
$
281

 
$
612

 
$
14,584

 
 
Commercial
and
Industrial
Loans and
Leases
 
Commercial
Real Estate
Loans
 
Agricultural
Loans
 
Home
Equity
Loans
 
Consumer
Loans
 
Residential
Mortgage
Loans
 
Unallocated
 
Total
December 31, 2012
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Beginning Balance
 
$
3,493

 
$
9,297

 
$
926

 
$
258

 
$
190

 
$
402

 
$
746

 
$
15,312

Provision for Loan Losses
 
1,150

 
1,326

 
63

 
(32
)
 
194

 
(47
)
 
(242
)
 
2,412

Recoveries
 
74

 
97

 
—

 
2

 
123

 
30

 
—

 
326

Loans Charged-off
 
(162
)
 
(1,789
)
 
—

 
(87
)
 
(293
)
 
(199
)
 
—

 
(2,530
)
Ending Balance
 
$
4,555

 
$
8,931

 
$
989

 
$
141

 
$
214

 
$
186

 
$
504

 
$
15,520
Schedule of Allowance for Loan Losses and Recorded Investment in Loans
The following table presents the balance in the allowance for loan losses and the recorded investment in loans by portfolio class and based on impairment method as of December 31, 2014 and 2013:
December 31, 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
 
$
1,532

 
$
87

 
$
1,445

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Collectively Evaluated for Impairment
 
13,343

 
4,540

 
5,818

 
1,123

 
246

 
354

 
578

 
684

Acquired with Deteriorated Credit Quality
 
54

 
—

 
10

 
—

 
—

 
—

 
44

 
—

Total Ending Allowance Balance
 
$
14,929

 
$
4,627

 
$
7,273

 
$
1,123

 
$
246

 
$
354

 
$
622

 
$
684

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Loans:
 
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

Loans Individually Evaluated for Impairment
 
$
6,044

 
$
1,964

 
$
4,080

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Loans Collectively Evaluated for Impairment
 
1,443,363

 
378,533

 
573,961

 
219,640

 
86,570

 
48,614

 
136,045

 
—

Loans Acquired with Deteriorated Credit Quality
 
8,361

 
354

 
6,385

 
—

 
—

 
118

 
1,504

 
—

Total Ending Loans Balance (1)
 
$
1,457,768

 
$
380,851

 
$
584,426

 
$
219,640

 
$
86,570

 
$
48,732

 
$
137,549

 
$
—

 
(1) Total recorded investment in loans includes $5,778 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.
Schedule of Loans Individually Evaluated for Impairment
The following tables present loans individually evaluated for impairment by class of loans as of December 31, 2014 and 2013:
 
 
Unpaid
Principal
Balance(1)
 
Recorded
Investment
 
Allowance for
Loan Losses
Allocated
December 31, 2014
 
 

 
 

 
 

With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
1,887

 
$
1,877

 
$
—

Commercial Real Estate Loans
 
1,944

 
1,447

 
—

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
3,831

 
3,324

 
—

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
84

 
87

 
87

Commercial Real Estate Loans
 
3,653

 
2,975

 
1,455

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
3,737

 
3,062

 
1,542

Total
 
$
7,568

 
$
6,386

 
$
1,542

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
289

 
$
133

 
$
—

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
759

 
$
209

 
$
10

 
(1) Unpaid Principal Balance is the remaining contractual payments inclusive of partial charge-offs.
 
 
 
Unpaid
Principal
Balance(1)
 
Recorded
Investment
 
Allowance for
Loan Losses
Allocated
December 31, 2013
 
 

 
 

 
 

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 years ended December 31, 2014, 2013 and 2012:
 
 
Average
Recorded
Investment
 
Interest
Income
Recognized
 
Cash
Basis
Recognized
December 31, 2014
 
 

 
 

 
 

With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
2,082

 
$
132

 
$
135

Commercial Real Estate Loans
 
2,489

 
84

 
81

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
4,571

 
216

 
216

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
1,222

 
2

 
2

Commercial Real Estate Loans
 
3,074

 
20

 
16

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
4,296

 
22

 
18

Total
 
$
8,867

 
$
238

 
$
234

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
421

 
$
5

 
$
5

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
328

 
$
—

 
$
—

 
 
 
Average
Recorded
Investment
 
Interest
Income
Recognized
 
Cash
Basis
Recognized
December 31, 2013
 
 

 
 

 
 

With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
1,192

 
$
65

 
$
65

Commercial Real Estate Loans
 
2,251

 
5

 
7

Agricultural Loans
 
1,420

 
209

 
225

Subtotal
 
4,863

 
279

 
297

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
1,360

 
3

 
3

Commercial Real Estate Loans
 
5,424

 
22

 
18

Agricultural Loans
 
—

 
—

 
—

Subtotal
 
6,784

 
25

 
21

Total
 
$
11,647

 
$
304

 
$
318

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
30

 
$
3

 
$
3

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
142

 
$
2

 
$
2

 
 
 
Average
Recorded
Investment
 
Interest
Income
Recognized
 
Cash
Basis
Recognized
December 31, 2012
 
 

 
 

 
 

With No Related Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
252

 
$
3

 
$
3

Commercial Real Estate Loans
 
4,506

 
18

 
18

Agricultural Loans
 
535

 
2

 
2

Subtotal
 
5,293

 
23

 
23

With An Allowance Recorded:
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
2,726

 
9

 
8

Commercial Real Estate Loans
 
6,660

 
23

 
19

Agricultural Loans
 
74

 
—

 
—

Subtotal
 
9,460

 
32

 
27

Total
 
$
14,753

 
$
55

 
$
50

 
 
 
 
 
 
 
Loans Acquired With Deteriorated Credit Quality With No Related Allowance Recorded (Included in the Total Above)
 
$
26

 
$
2

 
$
2

Loans Acquired With Deteriorated Credit Quality With An Additional Allowance Recorded (Included in the Total Above)
 
$
154

 
$
6

 
$
4
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 December 31, 2014 and 2013:
 
 
 
 
 
 
Loans Past Due
90 Days or More
 
 
Non-Accrual
 
& Still Accruing
 
 
2014

 
2013

 
2014

 
2013

Commercial and Industrial Loans and Leases
 
$
161

 
$
31

 
$
68

 
$
—

Commercial Real Estate Loans
 
3,460

 
6,658

 
—

 
8

Agricultural Loans
 
—

 
—

 
75

 
—

Home Equity Loans
 
268

 
114

 
—

 
—

Consumer Loans
 
196

 
236

 
—

 
—

Residential Mortgage Loans
 
1,885

 
1,339

 
—

 
—

Total
 
$
5,970

 
$
8,378

 
$
143

 
$
8

Loans Acquired With Deteriorated Credit Quality
(Included in the Total Above)
 
$
1,154

 
$
1,705

 
$
—

 
$
—
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 December 31, 2014 and 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
December 31, 2014
 
 

 
 

 
 

 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
380,851

 
$
628

 
$
—

 
$
148

 
$
776

 
$
380,075

Commercial Real Estate Loans
 
584,426

 
504

 
10

 
753

 
1,267

 
583,159

Agricultural Loans
 
219,640

 
25

 
—

 
75

 
100

 
219,540

Home Equity Loans
 
86,570

 
197

 
4

 
268

 
469

 
86,101

Consumer Loans
 
48,732

 
132

 
28

 
75

 
235

 
48,497

Residential Mortgage Loans
 
137,549

 
2,046

 
329

 
1,720

 
4,095

 
133,454

Total (1)
 
$
1,457,768

 
$
3,532

 
$
371

 
$
3,039

 
$
6,942

 
$
1,450,826

Loans Acquired With Deteriorated Credit Quality
(Included in the Total Above)
 
$
8,361

 
$
—

 
$
—

 
$
648

 
$
648

 
$
7,713

 
(1) Total recorded investment in loans includes $5,778 in accrued interest.
 
 
 
Total
 
30-59 Days
Past Due
 
60-89 Days
Past Due
 
90 Days
or More
Past Due
 
Total
Past Due
 
Loans Not
Past Due
December 31, 2013
 
 
 
 
 
 
 
 
 
 
 
 
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.
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 December 31, 2014 and 2013:
 
 
 
Total
 
Performing
 
Non-Accrual(1)
December 31, 2014
 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
1,809

 
$
1,803

 
$
6

Commercial Real Estate Loans
 
2,841

 
960

 
1,881

Total
 
$
4,650

 
$
2,763

 
$
1,887


 
 
Total
 
Performing
 
Non-Accrual(1)
December 31, 2013
 
 

 
 

 
 

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 a previous page.
Schedule of Loans Modified as Troubled Debt Restructuring
The following tables present loans by class modified as troubled debt restructurings that occurred during the years ending December 31, 2014, 2013 and 2012:
 
December 31, 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

 
201

 
197

Total
 
1

 
$
201

 
$
197

 
The troubled debt restructurings described above increased the allowance for loan losses by $0 and resulted in charge-offs of $0 during the year ending December 31, 2014.
 
December 31, 2013
 
Number of Loans
 
Pre-Modification Outstanding Recorded Investment
 
Post-Modification Outstanding Recorded Investment
Commercial and Industrial Loans and Leases
 
1

 
$
224

 
$
230

Commercial Real Estate Loans
 
1

 
81

 
118

Total
 
2

 
$
305

 
$
348

 
The troubled debt restructurings described above decreased the allowance for loan losses by $210 and resulted in charge-offs of $0 during the year ending December 31, 2013. 
December 31, 2012
 
Number of Loans
 
Pre-Modification Outstanding Recorded Investment
 
Post-Modification Outstanding Recorded Investment
Commercial and Industrial Loans and Leases
 
2

 
$
9

 
$
9

Commercial Real Estate Loans
 
—

 
—

 
—

Total
 
2

 
$
9

 
$
9

 
The troubled debt restructurings described above increased the allowance for loan losses by $0 and resulted in charge-offs of $0 during the year ending December 31, 2012.
Schedule of Troubled Debt Restructuring, 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 years ending December 31, 2014, 2013 and 2012:
 
Troubled Debt Restructurings That Subsequently Defaulted:
 
Number of Loans
 
Recorded Investment
December 31, 2014
 
     

 
     

Commercial and Industrial Loans and Leases
 
—

 
$
—

Commercial Real Estate Loans
 
1

 
95

Total
 
1

 
$
95

 
The troubled debt restructurings that subsequently defaulted described above decreased the allowance for loan losses by $90 and resulted in charge-offs of $91 during the year ending December 31, 2014.
 
Troubled Debt Restructurings That Subsequently Defaulted:
 
Number of Loans
 
Recorded Investment
December 31, 2013
 
 

 
 

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 year ending December 31, 2013.
 
Troubled Debt Restructurings That Subsequently Defaulted:
 
Number of Loans
 
Recorded Investment
December 31, 2012
 
 

 
 

Commercial and Industrial Loans and Leases
 
1

 
$
565

Commercial Real Estate Loans
 
3

 
1,377

Total
 
4

 
$
1,942

 
The troubled debt restructurings that subsequently defaulted described above increased the allowance for loan losses by $12 and resulted in charge-offs of $306 during the year ending December 31, 2012.
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:
 
 
 
Pass
 
Special
Mention
 
Substandard
 
Doubtful
 
Total
December 31, 2014
 
 

 
 

 
 

 
 

 
 

Commercial and Industrial Loans and Leases
 
$
351,250

 
$
18,387

 
$
11,214

 
$
—

 
$
380,851

Commercial Real Estate Loans
 
545,804

 
23,421

 
15,201

 
—

 
584,426

Agricultural Loans
 
214,974

 
4,211

 
455

 
—

 
219,640

Total
 
$
1,112,028

 
$
46,019

 
$
26,870

 
$
—

 
$
1,184,917

Loans Acquired with Deteriorated Credit Quality
(Included in the Total Above)
 
$
651

 
$
1,697

 
$
4,391

 
$
—

 
$
6,739

 
 
 
Pass
 
Special
Mention
 
Substandard
 
Doubtful
 
Total
December 31, 2013
 
 

 
 

 
 

 
 

 
 

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
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 December 31, 2014 and 2013: 
 
 
Home Equity
Loans
 
Consumer
Loans
 
Residential
Mortgage Loans
December 31, 2014
 
 

 
 

 
 

Performing
 
$
86,302

 
$
48,536

 
$
135,664

Nonperforming
 
268

 
196

 
1,885

Total
 
$
86,570

 
$
48,732

 
$
137,549

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

 
$
118

 
$
1,504

 
 
 
Home Equity
Loans
 
Consumer
Loans
 
Residential
Mortgage Loans
December 31, 2013
 
 

 
 

 
 

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
Schedule of Carrying Amount of Loans with Deterioration of Credit Quality
The recorded investment of those loans at December 31, is as follows:
 
 
2014
 
2013
 
2012
 
 
 
 
 
 
 
Commercial and Industrial Loans
 
$
354

 
$
1,981

 
$
1,840

Commercial Real Estate Loans
 
6,385

 
10,871

 
9,037

Home Equity Loans
 
—

 
—

 
—

Consumer Loans
 
118

 
134

 
148

Residential Mortgage Loans
 
1,504

 
1,767

 
149

Total
 
$
8,361

 
$
14,753

 
$
11,174

 
 
 
 
 
 
 
Carrying Amount, Net of Allowance
 
$
8,307

 
$
14,745

 
$
11,086
Schedule of Accretable Yield, or Income Expected to be Collected
Accretable yield, or income expected to be collected, is as follows:
 
 
2014
 
2013
 
2012
 
 
 
 
 
 
 
Balance at January 1
 
$
1,279

 
$
170

 
$
967

New Loans Purchased
 
—

 
1,358

 
—

Accretion of Income
 
(328
)
 
(249
)
 
(1,265
)
Reclassifications from Non-accretable Difference
 
847

 
—

 
468

Charge-off of Accretable Yield
 
(113
)
 
—

 
—

Balance at December 31
 
$
1,685

 
$
1,279

 
$
170
Schedule of Loans to Shareholders Activity
A summary of the activity of these loans follows:
Balance
January 1,
2014
 
Additions
 
Changes in Persons Included
 
Deductions
 
Balance
December 31,
2014
 
 
 
Collected
 
Charged-off
 
$
11,061

 
$
4,464

 
$
203

 
$
(4,273
)
 
$
—

 
$
11,455