Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2022

Accounting Policies [Abstract]

Schedule of Impact of ASC

The following tables illustrates the impact of ASC 326.

	January 1, 2020
	Pre-CECL Adoption		Reclassification to CECL Portfolio Segmentation		Pre-CECL Adoption Portfolio Segmentation		Post-CECL Adoption Portfolio Segmentation		Impact of CECL Adoption
Assets:
Loans:
Commercial, industrial and agricultural	$	1,046,665	$	(1,046,665)	$	—	$	—	$	—
Farmland	—		27,199		27,199		27,199		—
Owner-occupied, nonfarm nonresidential properties	—		333,117		333,117		333,117		—
Agricultural production and other loans to farmers	—		3,407		3,407		3,407		—
Commercial and Industrial	—		474,614		474,614		474,614		—
Obligations (other than securities and leases) of states and political subdivisions	—		139,052		139,052		139,052		—
Other loans	—		5,740		5,740		5,740		—
Commercial mortgages	814,002		(814,002)		—		—		—
Other construction loans and all land development and other land loans	—		277,412		277,412		277,412		—
Multifamily (5 or more) residential properties	—		124,390		124,390		124,390		—
Non-owner occupied, nonfarm nonresidential properties	—		467,852		467,852		468,522		670
Residential real estate	814,030		(814,030)		—		—		—
1-4 Family Construction	—		22,427		22,427		22,427		—
Home equity lines of credit	—		95,089		95,089		95,089		—
Residential Mortgages secured by first liens	—		646,199		646,199		646,199		—
Residential Mortgages secured by junior liens	—		57,965		57,965		57,965		—
Consumer, net of unearned discount	119,623		(119,623)		—		—		—
Other revolving credit plans	—		52,353		52,353		52,353		—
Automobile	—		27,807		27,807		27,807		—
Other consumer	—		39,697		39,697		39,697		—
Credit cards	7,569		—		7,569		7,569		—
Overdrafts	2,146		—		2,146		2,146		—
Total loans	$	2,804,035	$	—	$	2,804,035	$	2,804,705	$	670

	January 1, 2020
	Pre-CECL Adoption		Reclassification to CECL Portfolio Segmentation		Pre-CECL Adoption Portfolio Segmentation		Post-CECL Adoption Portfolio Segmentation		Impact of CECL Adoption
Assets:
Allowance for credit losses on loans:
Commercial, industrial and agricultural	$	8,287	$	(8,287)	$	—	$	—	$	—
Farmland	—		190		190		251		61
Owner-occupied, nonfarm nonresidential properties	—		2,390		2,390		1,636		(754)
Agricultural production and other loans to farmers	—		25		25		30		5
Commercial and Industrial	—		4,105		4,105		3,474		(631)
Obligations (other than securities and leases) of states and political subdivisions	—		1,022		1,022		791		(231)
Other loans	—		41		41		49		8
Commercial mortgages	6,952		(6,952)		—		—		—
Other construction loans and all land development and other land loans	—		2,327		2,327		3,107		780
Multifamily (5 or more) residential properties	—		1,087		1,087		1,399		312
Non-owner occupied, nonfarm nonresidential properties	—		3,980		3,980		6,527		2,547
Residential real estate	1,499		(1,499)		—		—		—
1-4 Family Construction	—		56		56		21		(35)
Home equity lines of credit	—		180		180		601		421
Residential Mortgages secured by first liens	—		1,220		1,220		2,320		1,100
Residential Mortgages secured by junior liens	—		114		114		249		135
Consumer	2,411		(2,411)		—		—		—
Other revolving credit plans	—		296		296		674		378
Automobile	—		156		156		60		(96)
Other consumer	—		1,960		1,960		2,981		1,021
Credit cards	84		—		84		26		(58)
Overdrafts	240		—		240		240		—
Total allowance for credit losses on loans	$	19,473	$	—	$	19,473	$	24,436	$	4,963
Retained earnings:
Total increase in allowance for credit losses on loans									$	4,963
Balance sheet reclassification									(670)
Total pre-tax impact									4,293
Tax effect									(902)
Decrease in retained earnings									$	3,391