Note 8 - Loans & Allowance for Credit Losses on Loans (Tables) - Retail and Commercial Loans [Member]

3 Months Ended

Mar. 31, 2024

Major Classes of Loans

Major classes of loans are as follows:

	March 31,			December 31,
	2024			2023
Commercial:
Commercial and industrial	$	148,356		$	137,086
Construction and land development		117,535			116,173
Real estate secured by multi-family properties		110,402			109,193
Real estate secured by owner-occupied properties		164,828			160,695
Real estate secured by other commercial properties		276,049			265,101
Revolving real estate secured by 1-4 family properties-business		6,483			5,442
Real estate secured by 1st lien on 1-4 family properties-business		102,339			103,572
Real estate secured by junior lien on 1-4 family properties-business		2,964			3,445
State and political subdivisions		17,970			18,708
Retail:
1-4 family residential mortgages		108,883			108,906
Construction-individual		—			—
Revolving home equity secured by 1-4 family properties-personal		44,619			34,231
Real estate secured by 1st lien on 1-4 family properties-personal		7,385			11,981
Real estate secured by junior lien on 1-4 family properties-personal		11,540			15,625
Student loans		1,605			1,662
Overdrafts		166			194
Other consumer		1,784			1,757
Total loans		1,122,908			1,093,771
Net unearned (fees) costs		(292	)		(238	)
Allowance for credit losses on loans		(8,738	)		(8,852	)
Loans receivable, net	$	1,113,878		$	1,084,681

Internal Risk Ratings and Payment Activity

	Term Loans by Origination Year
March 31, 2024	2024		2023		2022		2021		2020		Prior		Revolving		Total
Commercial Loans
Commercial and industrial:
Risk rating
Pass	$	5,300	$	17,527	$	13,503	$	7,630	$	4,978	$	11,942	$	84,958	$	145,838
Special mention		—		1,296		—		—		—		—		—		1,296
Substandard		—		—		—		—		—		77		1,145		1,222
Doubtful		—		—		—		—		—		—		—		—
Total commercial and industrial	$	5,300	$	18,823	$	13,503	$	7,630	$	4,978	$	12,019	$	86,103	$	148,356
Construction and land development:
Risk rating
Pass	$	11,164	$	42,245	$	32,119	$	14,684	$	3,432	$	8,366	$	—	$	112,010
Special mention		—		5,484		—		—		—		—		—		5,484
Substandard		—		—		—		—		—		41		—		41
Doubtful		—		—		—		—		—		—		—		—
Total construction and land development	$	11,164	$	47,729	$	32,119	$	14,684	$	3,432	$	8,407	$	—	$	117,535
Real estate secured by multi-family properties:
Risk rating
Pass	$	1,847	$	11,096	$	28,575	$	23,084	$	9,709	$	33,253	$	—	$	107,564
Special mention		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		2,838		—		2,838
Doubtful		—		—		—		—		—		—		—		—
Total real estate secured by multi-family properties	$	1,847	$	11,096	$	28,575	$	23,084	$	9,709	$	36,091	$	—	$	110,402
Real estate secured by owner-occupied properties:
Risk rating
Pass	$	2,554	$	17,969	$	29,344	$	26,595	$	18,423	$	63,716	$	—	$	158,601
Special mention		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		6,227		—		6,227
Doubtful		—		—		—		—		—		—		—		—
Total real estate secured by owner-occupied properties	$	2,554	$	17,969	$	29,344	$	26,595	$	18,423	$	69,943	$	—	$	164,828
Real estate secured by other commercial properties:
Risk rating
Pass	$	2,220	$	32,822	$	54,981	$	42,094	$	17,605	$	125,561	$	—	$	275,283
Special mention		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		766		—		766
Doubtful		—		—		—		—		—		—		—		—
Total real estate secured by other commercial properties	$	2,220	$	32,822	$	54,981	$	42,094	$	17,605	$	126,327	$	—	$	276,049
Revolving real estate secured by 1-4 family properties-business:
Risk rating
Pass	$	—	$	—	$	—	$	—	$	—	$	—	$	6,483	$	6,483
Special mention		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—
Doubtful		—		—		—		—		—		—		—		—
Total revolving real estate secured by 1-4 family properties-business	$	—	$	—	$	—	$	—	$	—	$	—	$	6,483	$	6,483

	Term Loans by Origination Year
March 31, 2024	2024		2023		2022		2021		2020		Prior		Revolving		Total
Real estate secured by 1st lien on 1-4 family properties-business:
Risk rating
Pass	$	2,173	$	14,496	$	27,490	$	20,030	$	9,667	$	27,610	$	—	$	101,466
Special mention		—		—		—		136		—		—		—		136
Substandard		—		—		—		188		—		549		—		737
Doubtful		—		—		—		—		—		—		—		—
Total real estate secured by 1st lien on 1-4 family properties-business	$	2,173	$	14,496	$	27,490	$	20,354	$	9,667	$	28,159	$	—	$	102,339
Real estate secured by junior lien on 1-4 family properties-business:
Risk rating
Pass	$	80	$	552	$	576	$	193	$	569	$	973	$	—	$	2,943
Special mention		—		—		—		—		—		—		—		—
Substandard		—		—		21		—		—		—		—		21
Doubtful		—		—		—		—		—		—		—		—
Total real estate secured by junior lien on 1-4 family properties-business	$	80	$	552	$	597	$	193	$	569	$	973	$	—	$	2,964
State and political subdivisions:
Risk rating
Pass	$	48	$	705	$	—	$	4,239	$	16	$	12,962	$	—	$	17,970
Special mention		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—
Doubtful		—		—		—		—		—		—		—		—
Total real estate secured by junior lien on 1-4 family properties-business	$	48	$	705	$	—	$	4,239	$	16	$	12,962	$	—	$	17,970
Total Commercial Loans:
Risk rating
Pass	$	25,386	$	137,412	$	186,588	$	138,549	$	64,399	$	284,383	$	91,441	$	928,158
Special mention		—		6,780		—		136		—		—		—		6,916
Substandard		—		—		21		188		—		10,498		1,145		11,852
Doubtful		—		—		—		—		—		—		—		—
Total Commercial loans	$	25,386	$	144,192	$	186,609	$	138,873	$	64,399	$	294,881	$	92,586	$	946,926

	Term Loans by Origination Year
December 31, 2023	2023		2022		2021		2020		2019		Prior		Revolving		Total
Commercial Loans
Commercial and industrial:
Risk rating
Pass	$	20,473	$	14,439	$	8,574	$	5,913	$	8,626	$	7,175	$	70,716	$	135,916
Special mention		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		1,170		1,170
Doubtful		—		—		—		—		—		—		—		—
Total commercial and industrial	$	20,473	$	14,439	$	8,574	$	5,913	$	8,626	$	7,175	$	71,886	$	137,086
Construction and land development:
Risk rating
Pass	$	46,171	$	43,472	$	14,630	$	3,434	$	4,028	$	4,395	$	—	$	116,130
Special mention		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		43		—		43
Doubtful		—		—		—		—		—		—		—		—
Total construction and land development	$	46,171	$	43,472	$	14,630	$	3,434	$	4,028	$	4,438	$	—	$	116,173
Real estate secured by multi-family properties:
Risk rating
Pass	$	10,826	$	28,858	$	23,430	$	9,808	$	5,804	$	27,609	$	—	$	106,335
Special mention		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		704		2,154		—		2,858
Doubtful		—		—		—		—		—		—		—		—
Total real estate secured by multi-family properties	$	10,826	$	28,858	$	23,430	$	9,808	$	6,508	$	29,763	$	—	$	109,193
Real estate secured by owner-occupied properties:
Risk rating
Pass	$	14,430	$	29,576	$	26,908	$	18,693	$	12,239	$	53,030	$	—	$	154,876
Special mention		—		—		—		—		—		—		—		—
Substandard		—		—				—		—		5,819		—		5,819
Doubtful		—		—		—		—		—		—		—		—
Total real estate secured by owner-occupied properties	$	14,430	$	29,576	$	26,908	$	18,693	$	12,239	$	58,849	$	—	$	160,695
Real estate secured by other commercial properties:
Risk rating
Pass	$	32,297	$	44,526	$	42,582	$	17,798	$	28,947	$	98,173	$	—	$	264,323
Special mention		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		778		—		778
Doubtful		—		—		—		—		—		—		—		—
Total real estate secured by other commercial properties	$	32,297	$	44,526	$	42,582	$	17,798	$	28,947	$	98,951	$	—	$	265,101
Revolving real estate secured by 1-4 family properties-business:
Risk rating
Pass	$	—	$	—	$	—	$	—	$	—	$	—	$	5,442	$	5,442
Special mention		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—
Doubtful		—		—		—		—		—		—		—		—
Total revolving real estate secured by 1-4 family properties-business	$	—	$	—	$	—	$	—	$	—	$	—	$	5,442	$	5,442
Real estate secured by 1st lien on 1-4 family properties-business:
Risk rating
Pass	$	14,697	$	28,596	$	20,890	$	9,794	$	8,441	$	20,262	$	—	$	102,680
Special mention		—		—		137		—		—		—		—		137
Substandard		—		189		—		—		423		143		—		755
Doubtful		—		—		—		—		—		—		—		—
Total real estate secured by 1st lien on 1-4 family properties-business	$	14,697	$	28,785	$	21,027	$	9,794	$	8,864	$	20,405	$	—	$	103,572

Real estate secured by junior lien on 1-4 family properties-business:
Risk rating
Pass	$	558	$	604	$	542	$	580	$	40	$	934	$	—	$	3,258
Special mention		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		187		—		187
Doubtful		—		—		—		—		—		—		—		—
Total real estate secured by junior lien on 1-4 family properties-business	$	558	$	604	$	542	$	580	$	40	$	1,121	$	—	$	3,445
State and political subdivisions:
Risk rating
Pass	$	707	$	—	$	4,247	$	18	$	5,444	$	8,292	$	—	$	18,708
Special mention		—		—		—		—		—		—		—		—
Substandard		—		—		—		—		—		—		—		—
Doubtful		—		—		—		—		—		—		—		—
Total real estate secured by junior lien on 1-4 family properties-business	$	707	$	—	$	4,247	$	18	$	5,444	$	8,292	$	—	$	18,708
Total Commercial Loans:
Risk rating
Pass	$	140,159	$	190,071	$	141,803	$	66,038	$	73,569	$	219,870	$	76,158	$	907,668
Special mention		—		—		137		—		—		—		—		137
Substandard		—		189		—		—		1,127		9,124		1,170		11,610
Doubtful		—		—		—		—		—		—		—		—
Total Commercial loans	$	140,159	$	190,260	$	141,940	$	66,038	$	74,696	$	228,994	$	77,328	$	919,415

F

	Term Loans by Origination Year
March 31, 2024	2024		2023		2022		2021		2020		Prior		Revolving		Total
Retail Loans
1-4 family residential mortgages:
Payment performance
Performing	$	1,275	$	12,590	$	14,521	$	30,100	$	20,068	$	29,425	$	—	$	107,979
Nonperforming		—		—		—		—		—		904		—		904
Total 1-4 family residential mortgages	$	1,275	$	12,590	$	14,521	$	30,100	$	20,068	$	30,329	$	—	$	108,883
Construction-individual:
Payment performance
Performing	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Nonperforming		—		—		—		—		—		—		—		—
Total construction-individual	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Revolving home equity secured by 1-4 family properties-personal:
Payment performance
Performing	$	—	$	—	$	—	$	—	$	—	$	—	$	44,329	$	44,329
Nonperforming		—		—		—		—		—		—		290		290
Total revolving home equity secured by 1-4 family properties-personal	$	—	$	—	$	—	$	—	$	—	$	—	$	44,619	$	44,619
Real estate secured by 1st lien on 1-4 family properties-personal:
Payment performance
Performing	$	162	$	801	$	1,165	$	1,321	$	977	$	2,848	$	—	$	7,274
Nonperforming		—		—		—		—		—		111		—		111
Total real estate secured by 1st lien on 1-4 family properties-personal	$	162	$	801	$	1,165	$	1,321	$	977	$	2,959	$	—	$	7,385
Real estate secured by junior lien on 1-4 family properties-personal:
Payment performance
Performing	$	1,123	$	3,742	$	1,010	$	1,129	$	1,128	$	3,390	$	—	$	11,522
Nonperforming		—		—		18		—		—		—		—		18
Total real estate secured by junior lien on 1-4 family properties-personal	$	1,123	$	3,742	$	1,028	$	1,129	$	1,128	$	3,390	$	—	$	11,540
Student loans:
Payment performance
Performing	$	—	$	—	$	—	$	—	$	—	$	1,594	$	—	$	1,594
Nonperforming		—		—		—		—		—		11		—		11
Total student loans	$	—	$	—	$	—	$	—	$	—	$	1,605	$	—	$	1,605
Overdrafts:
Payment performance
Performing	$	—	$	—	$	—	$	—	$	—	$	—	$	166	$	166
Nonperforming		—		—		—		—		—		—		—		—
Total overdrafts	$	—	$	—	$	—	$	—	$	—	$	—	$	166	$	166
Other consumer:
Payment performance
Performing	$	248	$	711	$	251	$	192	$	70	$	83	$	194	$	1,749
Nonperforming		—		—		—		—		—		35		—		35
Total other consumer	$	248	$	711	$	251	$	192	$	70	$	118	$	194	$	1,784
Total Retail Loans:
Payment performance
Performing	$	2,808	$	17,844	$	16,947	$	32,742	$	22,243	$	37,340	$	44,689	$	174,613
Nonperforming		—		—		18		—		—		1,061		290		1,369
Total Retail Loans	$	2,808	$	17,844	$	16,965	$	32,742	$	22,243	$	38,401	$	44,979	$	175,982

	Term Loans by Origination Year
December 31, 2023	2023		2022		2021		2020		2019		Prior		Revolving		Total
Retail Loans
1-4 family residential mortgages:
Payment performance
Performing	$	12,641	$	14,635	$	30,495	$	20,304	$	4,526	$	25,500	$	—	$	108,101
Nonperforming		—		—		—		—		—		805		—		805
Total 1-4 family residential mortgages	$	12,641	$	14,635	$	30,495	$	20,304	$	4,526	$	26,305	$	—	$	108,906
Construction-individual:
Payment performance
Performing	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Nonperforming		—		—		—		—		—		—		—		—
Total construction-individual	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Revolving home equity secured by 1-4 family properties-personal:
Payment performance
Performing	$	—	$	—	$	—	$	—	$	—	$	—	$	33,936	$	33,936
Nonperforming		—		—		—		—		—		—		295		295
Total revolving home equity secured by 1-4 family properties-personal	$	—	$	—	$	—	$	—	$	—	$	—	$	34,231	$	34,231
Real estate secured by 1st lien on 1-4 family properties-personal:
Payment performance
Performing	$	2,591	$	1,613	$	2,933	$	1,030	$	931	$	2,767	$	—	$	11,865
Nonperforming		—		—		—		—		—		116		—		116
Total real estate secured by 1st lien on 1-4 family properties-personal	$	2,591	$	1,613	$	2,933	$	1,030	$	931	$	2,883	$	—	$	11,981
Real estate secured by junior lien on 1-4 family properties-personal:
Payment performance
Performing	$	6,438	$	1,613	$	2,184	$	1,180	$	676	$	3,515	$	—	$	15,606
Nonperforming		—		19		—		—		—		—		—		19
Total real estate secured by junior lien on 1-4 family properties-personal	$	6,438	$	1,632	$	2,184	$	1,180	$	676	$	3,515	$	—	$	15,625
Student loans:
Payment performance
Performing	$	—	$	—	$	—	$	—	$	—	$	1,645	$	—	$	1,645
Nonperforming		—		—		—		—		—		17		—		17
Total student loans	$	—	$	—	$	—	$	—	$	—	$	1,662	$	—	$	1,662
Overdrafts:
Payment performance
Performing	$	—	$	—	$	—	$	—	$	—	$	—	$	194	$	194
Nonperforming		—		—		—		—		—		—		—		—
Total overdrafts	$	—	$	—	$	—	$	—	$	—	$	—	$	194	$	194
Other consumer:
Payment performance
Performing	$	793	$	290	$	245	$	89	$	73	$	41	$	189	$	1,720
Nonperforming		—		—		—		—		—		37		—		37
Total other consumer	$	793	$	290	$	245	$	89	$	73	$	78	$	189	$	1,757
Total Retail Loans:
Payment performance
Performing	$	22,463	$	18,151	$	35,857	$	22,603	$	6,206	$	33,468	$	34,319	$	173,067
Nonperforming		—		19		—		—		—		975		295		1,289
Total Retail Loans	$	22,463	$	18,170	$	35,857	$	22,603	$	6,206	$	34,443	$	34,614	$	174,356

Revolving home equity lines of credit secured by 1-4 family properties termed out during 2024 and 2023 were $1,215,000 and $4,534,000; all of which are performing.

Past Due Loans

The following table presents the classes of the loan portfolio summarized by the past due status as of March 31, 2024 and December 31, 2023:

March 31, 2024	30-59 days past due		60-89 days past due		90 days or more past due		Total past due loans		Current		Total loans receivable
Commercial:
Commercial and industrial	$	23	$	—	$	—	$	23	$	148,333	$	148,356
Construction and land development		794		—		—		794		116,741		117,535
Real estate secured by multi-family properties		—		—		—		—		110,402		110,402
Real estate secured by owner-occupied properties		468		—		186		654		164,174		164,828
Real estate secured by other commercial properties		992		—		—		992		275,057		276,049
Revolving real estate secured by 1-4 family properties-business		—		—		—		—		6,483		6,483
Real estate secured by 1st lien on 1-4 family properties-business		—		223		—		223		102,116		102,339
Real estate secured by junior lien on 1-4 family properties-business		—		—		—		—		2,964		2,964
State and political subdivisions		—		—		—		—		17,970		17,970
Retail:
1-4 family residential mortgages		704		—		476		1,180		107,703		108,883
Construction-individual		—		—		—		—		—		—
Revolving home equity secured by 1-4 family properties-personal		19		—		129		148		44,471		44,619
Real estate secured by 1st lien on 1-4 family properties-personal		95		—		—		95		7,290		7,385
Real estate secured by junior lien on 1-4 family properties-personal		—		—		18		18		11,522		11,540
Student loans		—		—		—		—		1,605		1,605
Overdrafts		21		—		—		21		145		166
Other consumer		1		—		—		1		1,783		1,784
Total	$	3,117	$	223	$	809	$	4,149	$	1,118,759	$	1,122,908

December 31, 2023	30-59 days past due		60-89 days past due		90 days or more past due		Total past due loans		Current		Total loans receivable
Commercial:
Commercial and industrial	$	77	$	—	$	—	$	77	$	137,009	$	137,086
Construction and land development		—		—		—		—		116,173		116,173
Real estate secured by multi-family properties		—		—		—		—		109,193		109,193
Real estate secured by owner-occupied properties		186		—		—		186		160,509		160,695
Real estate secured by other commercial properties		9,675		—		—		9,675		255,426		265,101
Revolving real estate secured by 1-4 family properties-business		—		—		—		—		5,442		5,442
Real estate secured by 1st lien on 1-4 family properties-business		323		—		—		323		103,249		103,572
Real estate secured by junior lien on 1-4 family properties-business		—		—		—		—		3,445		3,445
State and political subdivisions		—		—		—		—		18,708		18,708
Retail:
1-4 family residential mortgages		433		381		481		1,295		107,611		108,906
Construction-individual		—		—		—		—		—		—
Revolving home equity secured by 1-4 family properties-personal		56		—		129		185		34,046		34,231
Real estate secured by 1st lien on 1-4 family properties-personal		—		96		—		96		11,885		11,981
Real estate secured by junior lien on 1-4 family properties-personal		—		—		18		18		15,607		15,625
Student loans		—		11		6		17		1,645		1,662
Overdrafts		21		2		—		23		171		194
Other consumer		—		8		—		8		1,749		1,757
Total	$	10,771	$	498	$	634	$	11,903	$	1,081,868	$	1,093,771

Non-accrual Loans

The following tables discloses the recorded investment in loans receivable that are either on non-accrual status or past due 90 days or more and still accruing interest as of March 31, 2024 and December 31, 2023:

March 31, 2024	90 Days or More Past Due-Still Accruing		Nonaccrual With No Specifically-Related ACL		Nonaccrual With Related ACL		Total Nonaccrual Loans
Commercial:
Commercial and industrial	$	—	$	252	$	32	$	284
Construction and land development		—		—		—		—
Real estate secured by multi-family properties		—		—		—		—
Real estate secured by owner-occupied properties		—		348		—		348
Real estate secured by other commercial properties		—		—		—		—
Revolving real estate secured by 1-4 family properties-business		—		—		—		—
Real estate secured by 1st lien on 1-4 family properties-business		—		—		—		—
Real estate secured by junior lien on 1-4 family properties-business		—		—		—		—
State and political subdivisions		—		—		—		—
Retail:
1-4 family residential mortgages		—		904		—		904
Construction-individual		—		—		—		—
Revolving home equity secured by 1-4 family properties-personal		—		20		270		290
Real estate secured by 1st lien on 1-4 family properties-personal		—		111		—		111
Real estate secured by junior lien on 1-4 family properties-personal		—		18		—		18
Student loans		—		11		—		11
Other consumer		—		35		—		35
Total	$	—	$	1,699	$	302	$	2,001

December 31, 2023	90 Days or More Past Due-Still Accruing		Nonaccrual With No Specifically-Related ACL		Nonaccrual With Related ACL		Total Nonaccrual Loans
Commercial:
Commercial and industrial	$	—	$	278	$	33	$	311
Construction and land development		—		—		—		—
Real estate secured by multi-family properties		—		—		—		—
Real estate secured by owner-occupied properties		—		175		—		175
Real estate secured by other commercial properties		—		—		—		—
Revolving real estate secured by 1-4 family properties-business		—		—		—		—
Real estate secured by 1st lien on 1-4 family properties-business		—		—		—		—
Real estate secured by junior lien on 1-4 family properties-business		—		—		165		165
State and political subdivisions		—		—		—		—
Retail:
1-4 family residential mortgages		—		805		—		805
Construction-individual		—		—		—		—
Revolving home equity secured by 1-4 family properties-personal		—		21		274		295
Real estate secured by 1st lien on 1-4 family properties-personal		—		116		—		116
Real estate secured by junior lien on 1-4 family properties-personal		—		19		—		19
Student loans		—		17		—		17
Other consumer		—		37		—		37
Total	$	—	$	1,468	$	472	$	1,940

Allowance for Loan Losses

Activity in the allowance for credit losses on loans for the three months ended March 31, 2024 and 2023 are as follows:

For the Three Months Ended March 31, 2024	Balance, beginning of period		Credit loss expense (reversal)			Charge-offs			Recoveries		Balance, end of period
Commercial:
Commercial and industrial	$	823	$	119		$	—		$	12	$	954
Construction and land development		1,252		22			—			—		1,274
Real estate secured by multi-family properties		1,735		18			—			—		1,753
Real estate secured by owner-occupied properties		1,001		(12	)		—			—		989
Real estate secured by other commercial properties		1,167		36			—			—		1,203
Revolving real estate secured by 1-4 family properties-business		27		4			—			—		31
Real estate secured by 1st lien on 1-4 family properties-business		1,507		(210	)		—			2		1,299
Real estate secured by junior lien on 1-4 family properties-business		14		(2	)		—			—		12
State and political subdivisions		55		(8	)		—			—		47
Retail:
1-4 family residential mortgages		427		(34	)		—			—		393
Construction-individual		—		—			—			—		—
Revolving home equity secured by 1-4 family properties-personal		138		27			—			—		165
Real estate secured by 1st lien on 1-4 family properties-personal		182		(35	)		—			—		147
Real estate secured by junior lien on 1-4 family properties-personal		105		(32	)		—			—		73
Student loans		369		(17	)		(6	)		4		350
Overdrafts		16		23			(33	)		8		14
Other consumer		34		8			(8	)		—		34
Total	$	8,852	$	(93	)	$	(47	)	$	26	$	8,738

For the Three Months Ended March 31, 2023	Beginning balance prior to adoption of ASC 326		Impact of adopting ASC 326			Credit loss expense (reversal)			Charge-offs			Recoveries		Balance, end of period
Commercial:
Commercial and industrial	$	1,316	$	(70	)	$	(940	)	$	—		$	593	$	899
Construction and land development		755		(10	)		4			—			—		749
Real estate secured by multi-family properties		995		684			(102	)		—			—		1,577
Real estate secured by owner-occupied properties		1,549		(374	)		(203	)		—			—		972
Real estate secured by other commercial properties		2,458		(1,128	)		(239	)		—			—		1,091
Revolving real estate secured by 1-4 family properties-business		25		7			2			—			—		34
Real estate secured by 1st lien on 1-4 family properties-business		1,210		490			(430	)		—			3		1,273
Real estate secured by junior lien on 1-4 family properties-business		30		(14	)		242			—			—		258
State and political subdivisions		94		(20	)		(19	)		—			—		55
Retail:
1-4 family residential mortgages		682		(196	)		(81	)		—			—		405
Construction-individual		1		—			—			—			—		1
Revolving home equity secured by 1-4 family properties-personal		299		(7	)		(43	)		—			—		249
Real estate secured by 1st lien on 1-4 family properties-personal		57		15			(8	)		—			—		64
Real estate secured by junior lien on 1-4 family properties-personal		55		29			(9	)		—			2		77
Student loans		454		12			(17	)		(3	)		2		448
Overdrafts		8		3			31			(43	)		10		9
Other consumer		41		(8	)		29			(32	)		—		30
Unallocated		502		(502	)		—		N/A			N/A			—
Total	$	10,531	$	(1,089	)	$	(1,783	)	$	(78	)	$	610	$	8,191

Collateral-dependent Loans By Loan Category

The following table presents the collateral-dependent loans by loan category at March 31, 2024:

March 31, 2024	Real Estate Secured		Other (1)		Deficiency in Collateral		Total Collateral Dependent Nonaccrual Loans
Commercial:
Commercial and industrial	$	—	$	252	$	32	$	284
Construction and land development		—		—		—		—
Real estate secured by multi-family properties		—		—		—		—
Real estate secured by owner-occupied properties		348		—		—		348
Real estate secured by other commercial properties		—		—		—		—
Revolving real estate secured by 1-4 family properties-business		—		—		—		—
Real estate secured by 1st lien on 1-4 family properties-business		—						—
Real estate secured by junior lien on 1-4 family properties-business		—		—		—		—
State and political subdivisions		—		—		—		—
Retail:
1-4 family residential mortgages		904		—		—		904
Construction-individual		—		—		—		—
Revolving home equity secured by 1-4 family properties-personal		185		—		105		290
Real estate secured by 1st lien on 1-4 family properties-personal		111		—		—		111
Real estate secured by junior lien on 1-4 family properties-personal		18		—		—		18
Other consumer		—		35		—		35
Total	$	1,566	$	287	$	137	$	1,990
(1) Secured by business assets, personal property and equipment or guarantees

December 31, 2023	Real Estate Secured		Other (1)		Deficiency in Collateral		Total Collateral Dependent Nonaccrual Loans
Commercial:
Commercial and industrial	$	—	$	278	$	33	$	311
Construction and land development		—		—		—		—
Real estate secured by multi-family properties		—		—		—		—
Real estate secured by owner-occupied properties		175		—		—		175
Real estate secured by other commercial properties		—		—		—		—
Revolving real estate secured by 1-4 family properties-business		—		—		—		—
Real estate secured by 1st lien on 1-4 family properties-business		—						—
Real estate secured by junior lien on 1-4 family properties-business		—		—		165		165
State and political subdivisions		—		—		—		—
Retail:
1-4 family residential mortgages		805		—		—		805
Construction-individual		—		—		—		—
Revolving home equity secured by 1-4 family properties-personal		185		—		110		295
Real estate secured by 1st lien on 1-4 family properties-personal		116		—		—		116
Real estate secured by junior lien on 1-4 family properties-personal		19		—		—		19
Other consumer		—		37		—		37
Total	$	1,300	$	315	$	308	$	1,923