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Summary of Significant Accounting Policies (Tables)
 12 Months Ended
Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract]  
Composition of Loan Portfolio

The following represents the composition of the Company’s loan portfolio as of December 31:

   
% of Total Loans
  
   
2023
    
2022
  
Residential real estate loans
   
32.88
%
    
33.56
%
Commercial real estate loans
   
33.22
%
    
32.63
%
Consumer loans
   
17.72
%
    
16.72
%
Commercial and industrial loans
   
16.18
%
    
17.09
%
     
100.00
%
    
100.00
%
Transition Adjustment of Adopting ASC 326

The following table illustrates the transition adjustment of adopting ASC 326:


 
  
January 1, 2023
  
   
As Reported
Under ASC
326
    
Pre-ASC 326
Adoption
    
Impact of
ASC 326
Adoption
  
Assets:
                  
ACL - HTM debt securities
                  
 Obligations of states and political subdivisions
  
$
3
    
$
—
    
$
3
  
                         
ACL - Loans
                        
 Residential real estate
    
2,026
      
681
      
1,345
  
 Commercial real estate
    
2,200
      
2,038
      
162
  
 Commercial and industrial
    
1,177
      
1,293
      
(116
)
 Consumer
    
2,028
      
1,257
      
771
  
Total ACL - Loans
  
$
7,431
    
$
5,269
    
$
2,162
  
                         
Deferred tax assets
  
$
6,853
    
$
6,266
    
$
587
  
                         
Liabilities:
                        
ACL - Off-balance sheet commitments
  
$
631
    
$
—
    
$
631