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LOANS, ALLOWANCE FOR LOAN LOSSES AND CREDIT QUALITY
 12 Months Ended
Dec. 31, 2021
Dec. 31, 2019
Loans, Allowance for Loan Losses and Credit Quality [Abstract]    
LOANS, ALLOWANCE FOR LOAN LOSSES AND CREDIT QUALITY
The Company adopted the CECL standard, effective January 1, 2020. Prior to 2020, the Company recognized an allowance for loan losses in accordance with the incurred loss impairment model under the previously applicable GAAP. As required by disclosure guidance, the Company has included relevant disclosures and accounting policies prior to the adoption of CECL within this footnote, as it relates to loans and allowance for loan losses.

The following table bifurcates the amount of loans and the allowance allocated to each loan category based on the type of impairment analysis at December 31, 2019:
December 31, 2019
Commercial
and
Industrial		Commercial
Real Estate		Commercial
Construction		Small
Business		Residential
Real
Estate
Home
Equity		Other ConsumerTotal
(Dollars in thousands)
Allowance for loan losses
Beginning balance$15,760 $32,370 $5,158 $1,756 $3,219 $5,608 $422 $64,293 
Charge-offs(244)(2,614)— (509)— (240)(1,598)(5,205)
Recoveries1,131 152 — 122 142 318 787 2,652 
Provision (benefit)947 3,027 895 377 79 (110)785 6,000 
Ending balance$17,594 $32,935 $6,053 $1,746 $3,440 $5,576 $396 $67,740 

Impaired Loans
    Under previous accounting guidance, a loan was considered impaired when, based on current information and events, it was probable that the Company would be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement. Factors considered by management in determining impairment included payment status, collateral value, and the probability of collecting scheduled principal and interest payments when due. Loans that experienced insignificant payment delays and payment shortfalls generally were not classified as impaired. Management determined the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including the length of the delay, the reasons for the delay, the borrower’s prior payment record, and the amount of the shortfall in relation to the principal and interest owed.
The table below sets forth information regarding the Company’s impaired loans. The information for average recorded investment and interest income recognized is reflective of the full period being presented and does not take into account the date at which a loan was deemed to be impaired.
As of and For the Year Ended December 31, 2019
Recorded
Investment		Unpaid
Principal
Balance		Related
Allowance		Average
Recorded
Investment		Interest
Income
Recognized
 (Dollars in thousands)
With no related allowance recorded
Commercial and industrial$23,786 $34,970 $— $27,056 $136 
Commercial real estate6,213 12,101 — 12,595 523 
Small business469 484 — 471 22 
Residential real estate4,976 5,123 — 5,045 222 
Home equity3,764 3,893 — 3,869 184 
Other consumer34 34 — 41 3 
Subtotal39,242 56,605 — 49,077 1,090 
With an allowance recorded
Commercial and industrial670 670 126 718 29 
Commercial real estate2,124 2,124 48 2,176 122 
Small business68 105 8 74 2 
Residential real estate6,252 7,163 637 6,326 239 
Home equity1,184 1,382 156 1,214 52 
Other consumer88 91 5 97 3 
Subtotal10,386 11,535 980 10,605 447 
Total$49,628 $68,140 $980 $59,682 $1,537 
 LOANS AND ALLOWANCE FOR LOAN LOSSES
The Company adopted the CECL standard, effective January 1, 2020. Prior to 2020, the Company recognized an allowance for loan losses in accordance with the incurred loss impairment model under the previously applicable GAAP. As required by disclosure guidance, the Company has included relevant disclosures and accounting policies prior to the adoption of CECL within this footnote, as it relates to loans and allowance for loan losses.

The following table bifurcates the amount of loans and the allowance allocated to each loan category based on the type of impairment analysis at December 31, 2019:
December 31, 2019
Commercial
and
Industrial		Commercial
Real Estate		Commercial
Construction		Small
Business		Residential
Real
Estate
Home
Equity		Other ConsumerTotal
(Dollars in thousands)
Allowance for loan losses
Beginning balance$15,760 $32,370 $5,158 $1,756 $3,219 $5,608 $422 $64,293 
Charge-offs(244)(2,614)— (509)— (240)(1,598)(5,205)
Recoveries1,131 152 — 122 142 318 787 2,652 
Provision (benefit)947 3,027 895 377 79 (110)785 6,000 
Ending balance$17,594 $32,935 $6,053 $1,746 $3,440 $5,576 $396 $67,740 

Impaired Loans
    Under previous accounting guidance, a loan was considered impaired when, based on current information and events, it was probable that the Company would be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement. Factors considered by management in determining impairment included payment status, collateral value, and the probability of collecting scheduled principal and interest payments when due. Loans that experienced insignificant payment delays and payment shortfalls generally were not classified as impaired. Management determined the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including the length of the delay, the reasons for the delay, the borrower’s prior payment record, and the amount of the shortfall in relation to the principal and interest owed.
The table below sets forth information regarding the Company’s impaired loans. The information for average recorded investment and interest income recognized is reflective of the full period being presented and does not take into account the date at which a loan was deemed to be impaired.
As of and For the Year Ended December 31, 2019
Recorded
Investment		Unpaid
Principal
Balance		Related
Allowance		Average
Recorded
Investment		Interest
Income
Recognized
 (Dollars in thousands)
With no related allowance recorded
Commercial and industrial$23,786 $34,970 $— $27,056 $136 
Commercial real estate6,213 12,101 — 12,595 523 
Small business469 484 — 471 22 
Residential real estate4,976 5,123 — 5,045 222 
Home equity3,764 3,893 — 3,869 184 
Other consumer34 34 — 41 3 
Subtotal39,242 56,605 — 49,077 1,090 
With an allowance recorded
Commercial and industrial670 670 126 718 29 
Commercial real estate2,124 2,124 48 2,176 122 
Small business68 105 8 74 2 
Residential real estate6,252 7,163 637 6,326 239 
Home equity1,184 1,382 156 1,214 52 
Other consumer88 91 5 97 3 
Subtotal10,386 11,535 980 10,605 447 
Total$49,628 $68,140 $980 $59,682 $1,537