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Acquired Credit Impaired Loans (Tables)
 12 Months Ended
Dec. 31, 2017
Transfers and Servicing [Abstract]  
Schedule of Loans Acquired Through Merger in Accordance with FASB ASC 310-30
The following table shows the loans acquired from Penn Liberty, Alliance and FNBW that are accounted for in accordance with FASB ASC 310-30.
 
(Dollars in thousands)
Penn Liberty(1)
 
Alliance(1)
 
First National Bank of Wyoming (FNBW)(1)
 
Total
Contractually required principal and interest at acquisition (2)
$
16,499

 
$
27,469

 
$
27,086

 
$
71,054

Contractual cash flows not expected to be collected (nonaccretable difference)
3,125

 
2,377

 
7,956

 
13,458

Expected cash flows at acquisition
13,374

 
25,092

 
19,130

 
57,596

Interest component of expected cash flows (accretable yield)
670

 
2,334

 
1,790

 
4,794

Fair value of acquired loans accounted for under FASB ASC 310-30
$
12,704

 
$
22,758

 
$
17,340

 
$
52,802

(1) Penn Liberty was acquired on August 1, 2016. Alliance was acquired on October 9, 2015, FNBW was acquired on September 5, 2014.
(2) The difference between contractually required principal and interest at acquisition and the unpaid principal balance is contractual interest to be received.
Schedule of Outstanding Principal Balance and Carrying Amounts for Acquired Credit-Impaired Loans
The following is the outstanding principal balance and carrying amounts for all acquired credit impaired loans for which the company applies ASC 310-30 as of December 31, 2017 and 2016:
 
(Dollars in thousands)
December 31, 2017
 
December 31, 2016
Outstanding principal balance
$
27,034

 
$
41,574

Carrying amount
21,295

 
33,104

Allowance for loan losses
358

 
510
Summary of Changes in Accretable Yield on Acquired Credit Impaired Loans
The following table presents the changes in accretable yield on all acquired credit impaired loans for the years indicated:
 
 
 
(Dollars in thousands)
Accretable Yield
Balance at December 31, 2015
$
4,764

Addition from Penn Liberty
1,473

Accretion
(2,731
)
Reclassification from nonaccretable difference
2,352

Additions/adjustments
(701
)
Disposals
(7
)
Balance at December 31, 2016
$
5,150

Accretion
(2,636
)
Reclassification from nonaccretable difference
2,015

Additions/adjustments
(1,149
)
Disposals
(345
)
Balance at December 31, 2017
$
3,035