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ALLOWANCE FOR CREDIT LOSSES
 3 Months Ended
Mar. 31, 2024
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 months ended March 31, 2024, and March 31, 2023, were as follows, in thousands:
Commercial
and
Industrial		Owner Occupied Commercial
Real Estate		Non-Owner Occupied Commercial Real EstateReal Estate
Construction		Agricultural and Agricultural
Real Estate		Residential
Real Estate		ConsumerTotal
Balance at December 31, 2023$40,679 $17,156 $17,249 $28,773 $4,292 $5,845 $8,572 $122,566 
Charge-offs(2,297)— — — (267)— (1,529)(4,093)
Recoveries562 — — — — 35 1,196 1,793 
Provision (benefit)2,161 (2,761)(1,479)6,152 1,083 (725)(763)3,668 
Balance at March 31, 2024
$41,105 $14,395 $15,770 $34,925 $5,108 $5,155 $7,476 $123,934 

Commercial
and
Industrial		Owner Occupied Commercial
Real Estate		Non-Owner Occupied Commercial Real EstateReal Estate
Construction		Agricultural and Agricultural
Real Estate		Residential
Real Estate		ConsumerTotal
Balance at December 31, 2022$29,071 $13,948 $16,539 $29,998 $2,634 $7,711 $9,582 $109,483 
Charge-offs(1,451)(14)— — — — (686)(2,151)
Recoveries1,722 112 — 17 10 19 1,311 3,191 
Provision (benefit)2,481 105 523 123 (98)(166)(784)2,184 
Balance at March 31, 2023$31,823 $14,151 $17,062 $30,138 $2,546 $7,564 $9,423 $112,707 
Management allocates the allowance for credit losses by pools of risk within each loan portfolio. The total allowance for credit losses is available to absorb losses from any segment of the loan portfolio. The provision expense in the three months ended March 31, 2024 was impacted by $2.0 million for the transfer of $352.7 million of Rocky Mountain Bank loans to the held for sale category.

Changes in the allowance for credit losses for unfunded commitments for the three months ended March 31, 2024, and March 31, 2023, were as follows:
For the Three Months Ended September 30,
For the Three Months Ended March 31,
20242023
Balance at December 31, $16,468 $20,196 
Provision (benefit)(2,682)890 
Balance at March 31,$13,786 $21,086