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ALLOWANCE FOR CREDIT LOSSES
6 Months Ended
Jun. 30, 2021
Loans and Leases Receivable Disclosure [Abstract]  
ALLOWANCE FOR CREDIT LOSSES ALLOWANCE FOR CREDIT LOSSES
Changes in the allowance for credit losses on loans for the three- and six- months ended June 30, 2021, and June 30, 2020, were as follows, in thousands:
Commercial
and
Industrial
PPPOwner Occupied Commercial Real EstateNon-Owner Occupied Commercial Real EstateReal Estate
Construction
Agricultural and Agricultural Real EstateResidential
Real Estate
ConsumerTotal
Balance at March 31, 2021$36,095 $ $19,416 $24,694 $19,931 $7,111 $11,012 $11,913 $130,172 
Charge-offs(842)— (72)(1,637)(10)(357)(70)(509)(3,497)
Recoveries265 — 44 13 — — 191 517 
Provision(4,186)— 602 (242)(345)406 (1,201)(1,500)(6,466)
Balance at June 30, 2021$31,332 $ $19,990 $22,828 $19,580 $7,160 $9,741 $10,095 $120,726 
Commercial
and
Industrial
PPPOwner Occupied Commercial Real EstateNon-Owner Occupied Commercial Real EstateReal Estate ConstructionAgricultural and Agricultural
Real Estate
Residential
Real Estate
ConsumerTotal
Balance at December 31, 2020$38,818 $ $20,001 $20,873 $20,080 $7,129 $11,935 $12,770 $131,606 
Charge-offs(1,790)— (113)(1,637)(10)(675)(91)(1,307)(5,623)
Recoveries558 — 97 13 21 493 1,193 
Provision(6,254)— 3,579 (496)685 (2,108)(1,861)(6,450)
Balance at June 30, 2021
$31,332 $ $19,990 $22,828 $19,580 $7,160 $9,741 $10,095 $120,726 

Commercial
and
Industrial
PPPOwner Occupied Commercial Real EstateNon-Owner Occupied Commercial Real EstateReal Estate ConstructionAgricultural and Agricultural Real EstateResidential
Real Estate
ConsumerTotal
Balance at March 31, 2020$32,455  10,337 8,320 22,951 $4,797 $8,725 $9,765 $97,350 
Charge-offs(2,536)— (213)(19)(84)(1)(235)(476)(3,564)
Recoveries345 — 191 210 — 92 298 1,144 
Provision2,254 — 13,087 1,852 5,590 905 722 597 25,007 
Balance at June 30, 2020$32,518 $32,531 $ $23,402 $10,161 $28,667 $5,701 $9,304 $10,184 $119,937 
Commercial
and
Industrial
PPPOwner Occupied Commercial Real EstateNon-Owner Occupied Commercial Real EstateReal Estate ConstructionAgricultural and Agricultural
Real Estate
Residential
Real Estate
ConsumerTotal
Balance at December 31, 2019$34,207 $ $7,921 $7,584 $8,677 $5,680 $1,504 $4,822 $70,395 
Impact of ASU 2016-13 adoption(272)— (114)(2,617)6,335 (387)4,817 4,309 12,071 
Adjusted balance at January 1, 202033,935 — 7,807 4,967 15,012 5,293 6,321 9,131 82,466 
Charge-offs(7,767)— (213)(19)(105)(254)(314)(1,193)(9,865)
Recoveries610 — 192 215 826 95 518 2,464 
Provision5,740 — 15,616 5,205 13,545 (164)3,202 1,728 44,872 
Balance at June 30, 2020$32,518 $ $23,402 $10,161 $28,667 $5,701 $9,304 $10,184 $119,937 

Management allocates the allowance for credit losses by pools of risk within each loan portfolio. The allocation of the allowance for credit losses by loan portfolio is made for analytical purposes and is not necessarily indicative of the trend of future loan losses in any particular category. The total allowance for credit losses is available to absorb losses from any segment of the loan portfolio.
Changes in the allowance for credit losses on unfunded commitments for the three and six months ended June 30, 2021 and June 30, 2020, were as follows:
For the Three Months Ended June 30,
20212020
Balance at March 31, $14,619 $15,468 
Provision(617)1,924 
Balance at June 30, $14,002 $17,392 

For the Six Months Ended June 30,
20212020
Balance at December 31, $15,280 $248 
Impact of ASU 2016-13 adoption on January 1, 2020— 13,604 
Adjusted balance at January 1, 15,280 13,852 
Provision(1,278)3,540 
Balance at June 30,$14,002 $17,392