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ALLOWANCE FOR CREDIT LOSSES
 9 Months Ended
Sep. 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 nine- months ended September 30, 2021, and September 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 June 30, 2021$31,332 $— $19,990 $22,828 $19,580 $7,160 $9,741 $10,095 $120,726 
Charge-offs(106)— (119)— — (195)(22)(725)(1,167)
Recoveries1,553 — 46 20 2 466 2 333 2,422 
Provision (benefit)(4,871)— (789)(733)4,116 (1,105)(483)(583)(4,448)
Balance at September 30, 2021$27,908 $— $19,128 $22,115 $23,698 $6,326 $9,238 $9,120 $117,533 
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(1,896)— (232)(1,637)(10)(870)(113)(2,032)(6,790)
Recoveries2,111 — 143 33 8 487 7 826 3,615 
Provision (benefit)(11,125)— (784)2,846 3,620 (420)(2,591)(2,444)(10,898)
Balance at September 30, 2021
$27,908 $— $19,128 $22,115 $23,698 $6,326 $9,238 $9,120 $117,533 

Commercial
and
Industrial		PPPOwner Occupied Commercial Real EstateNon-Owner Occupied Commercial Real EstateReal Estate ConstructionAgricultural and Agricultural Real EstateResidential
Real Estate		ConsumerTotal
Balance at June 30, 2020$32,518 $— $23,402 $10,161 $28,667 $5,701 $9,304 $10,184 $119,937 
Charge-offs(6,888)— (13,328)(25)— (936)(54)(522)(21,753)
Recoveries283 — 1 10 2 1 2 153 452 
Provision (benefit)8,668 — 1,154 1,981 (7,882)576 419 (175)4,741 
Balance at September 30, 2020$34,581 $32,531 $— $11,229 $12,127 $20,787 $5,342 $9,671 $9,640 $103,377 
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(14,655)— (13,541)(44)(105)(1,190)(368)(1,715)(31,618)
Recoveries893 — 193 18 217 827 97 671 2,916 
Provision (benefit)14,408 — 16,770 7,186 5,663 412 3,621 1,553 49,613 
Balance at September 30, 2020$34,581 $— $11,229 $12,127 $20,787 $5,342 $9,671 $9,640 $103,377 
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 nine months ended September 30, 2021 and September 30, 2020, were as follows:
For the Three Months Ended September 30,
20212020
Balance at June 30, $14,002 $17,392 
Provision (benefit)(35)(3,062)
Balance at September 30, $13,967 $14,330 

For the Nine Months Ended September 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 (benefit)(1,313)478 
Balance at September 30,$13,967 $14,330