Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | Loans Receivable and the Allowance for Loan Losses The composition of allowance for loan losses and loans by portfolio segment and based on impairment method are as follows: Allowance for Loan Losses and Recorded Investment in Loan Receivables As of September 30, 2018 and December 31, 2017 (in thousands) Agricultural Commercial and Industrial Commercial Real Estate Residential Real Estate Consumer Total September 30, 2018 Loans receivable Individually evaluated for impairment $ 6,711 $ 12,924 $ 17,375 $ 3,981 $ 8 $ 40,999 Collectively evaluated for impairment 96,496 510,357 1,223,311 450,246 38,788 2,319,198 Purchased credit impaired loans — 52 13,104 4,296 — 17,452 Total $ 103,207 $ 523,333 $ 1,253,790 $ 458,523 $ 38,796 $ 2,377,649 Allowance for loan losses: Individually evaluated for impairment $ 195 $ 3,059 $ 4,183 $ 143 $ — $ 7,580 Collectively evaluated for impairment 2,532 5,183 12,563 2,356 251 22,885 Purchased credit impaired loans — — 343 470 — 813 Total $ 2,727 $ 8,242 $ 17,089 $ 2,969 $ 251 $ 31,278 (in thousands) Agricultural Commercial and Industrial Commercial Real Estate Residential Real Estate Consumer Total December 31, 2017 Loans receivable Individually evaluated for impairment $ 2,969 $ 9,734 $ 10,386 $ 3,722 $ — $ 26,811 Collectively evaluated for impairment 102,543 493,844 1,147,133 460,475 36,158 2,240,153 Purchased credit impaired loans — 46 14,452 5,233 — 19,731 Total $ 105,512 $ 503,624 $ 1,171,971 $ 469,430 $ 36,158 $ 2,286,695 Allowance for loan losses: Individually evaluated for impairment $ 140 $ 1,126 $ 2,157 $ 226 $ — $ 3,649 Collectively evaluated for impairment 2,650 7,392 11,144 2,182 244 23,612 Purchased credit impaired loans — — 336 462 — 798 Total $ 2,790 $ 8,518 $ 13,637 $ 2,870 $ 244 $ 28,059 As of September 30, 2018 , the gross purchased credit impaired loans included above were $18.3 million , with a discount of $0.9 million . Loans with unpaid principal in the amount of $459.1 million and $477.6 million at September 30, 2018 and December 31, 2017 , respectively, were pledged to the Federal Home Loan Bank (the “FHLB”) as collateral for borrowings. The changes in the allowance for loan losses by portfolio segment were as follows: Allowance for Loan Loss Activity For the Three Months Ended September 30, 2018 and 2017 (in thousands) Agricultural Commercial and Industrial Commercial Real Estate Residential Real Estate Consumer Total 2018 Beginning balance $ 2,656 $ 8,557 $ 16,341 $ 2,990 $ 256 $ 30,800 Charge-offs (365 ) (108 ) (17 ) — (327 ) (817 ) Recoveries 41 78 77 131 18 345 Provision 395 (285 ) 688 (152 ) 304 950 Ending balance $ 2,727 $ 8,242 $ 17,089 $ 2,969 $ 251 $ 31,278 2017 Beginning balance $ 2,666 $ 7,959 $ 9,013 $ 2,650 $ 222 $ 22,510 Charge-offs (318 ) (534 ) — (75 ) (51 ) (978 ) Recoveries 150 113 201 126 4 594 Provision 67 2,157 1,166 915 79 4,384 Ending balance $ 2,565 $ 9,695 $ 10,380 $ 3,616 $ 254 $ 26,510 Allowance for Loan Loss Activity For the Nine Months Ended September 30, 2018 and 2017 (in thousands) Agricultural Commercial and Industrial Commercial Real Estate Residential Real Estate Consumer Total 2018 Beginning balance $ 2,790 $ 8,518 $ 13,637 $ 2,870 $ 244 $ 28,059 Charge-offs (633 ) (198 ) (281 ) (107 ) (365 ) (1,584 ) Recoveries 56 260 193 208 36 753 Provision 514 (338 ) 3,540 (2 ) 336 4,050 Ending balance $ 2,727 $ 8,242 $ 17,089 $ 2,969 $ 251 $ 31,278 2017 Beginning balance $ 2,003 $ 6,274 $ 9,860 $ 3,458 $ 255 $ 21,850 Charge-offs (1,202 ) (1,063 ) (106 ) (155 ) (211 ) (2,737 ) Recoveries 164 215 216 126 11 732 Provision 1,600 4,269 410 187 199 6,665 Ending balance $ 2,565 $ 9,695 $ 10,380 $ 3,616 $ 254 $ 26,510 Loan Portfolio Segment Risk Characteristics Agricultural - Agricultural loans, most of which are secured by crops, livestock, and machinery, are provided to finance capital improvements and farm operations as well as acquisitions of livestock and machinery. The ability of the borrower to repay may be affected by many factors outside of the borrower’s control including adverse weather conditions, loss of livestock due to disease or other factors, declines in market prices for agricultural products and the impact of government regulations. The ultimate repayment of agricultural loans is dependent upon the profitable operation or management of the agricultural entity. Collateral for these loans generally includes accounts receivable, inventory, equipment and real estate. However, depending on the overall financial condition of the borrower, some loans are made on an unsecured basis. The collateral securing these loans may depreciate over time, may be difficult to appraise and may fluctuate in value based on the success of the business. Commercial and Industrial - Commercial and industrial loans are primarily made based on the reported cash flow of the borrower and secondarily on the underlying collateral provided by the borrower. The collateral support provided by the borrower for most of these loans and the probability of repayment are based on the liquidation of the pledged collateral and enforcement of a personal guarantee, if any exists. The primary repayment risks of commercial and industrial loans are that the cash flows of the borrower may be unpredictable, and the collateral securing these loans may fluctuate in value. The size of the loans the Company can offer to commercial customers is less than the size of the loans that competitors with larger lending limits can offer. This may limit the Company’s ability to establish relationships with the largest businesses in the areas in which the Company operates. As a result, the Company may assume greater lending risks than financial institutions that have a lesser concentration of such loans and tend to make loans to larger businesses. Collateral for these loans generally includes accounts receivable, inventory, equipment and real estate. However, depending on the overall financial condition of the borrower, some loans are made on an unsecured basis. The collateral securing these loans may depreciate over time, may be difficult to appraise and may fluctuate in value based on the success of the business. In addition, a decline in the U.S. economy could harm or continue to harm the businesses of the Company’s commercial and industrial customers and reduce the value of the collateral securing these loans. Commercial Real Estate - The Company offers mortgage loans to commercial and agricultural customers for the acquisition of real estate used in their businesses, such as offices, warehouses and production facilities, and to real estate investors for the acquisition of apartment buildings, retail centers, office buildings and other commercial buildings. The market value of real estate securing commercial real estate loans can fluctuate significantly in a short period of time as a result of market conditions in the geographic area in which the real estate is located. Adverse developments affecting real estate values in one or more of the Company’s markets could increase the credit risk associated with its loan portfolio. Additionally, real estate lending typically involves higher loan principal amounts than other loans, and the repayment of the loans generally is dependent, in large part, on sufficient income from the properties securing the loans to cover operating expenses and debt service. Economic events or governmental regulations outside of the Company’s control or that of the borrower could negatively impact the future cash flow and market values of the affected properties. Residential Real Estate - The Company generally retains short-term residential mortgage loans that are originated for its own portfolio but sells most long-term loans to other parties while retaining servicing rights on the majority of those loans. The market value of real estate securing residential real estate loans can fluctuate as a result of market conditions in the geographic area in which the real estate is located. Adverse developments affecting real estate values in one or more of the Company’s markets could increase the credit risk associated with its loan portfolio. Additionally, real estate lending typically involves higher loan principal amounts than other loans, and the repayment of the loans generally is dependent, in large part, on the borrower’s continuing financial stability, and is therefore more likely to be affected by adverse personal circumstances. Consumer - Consumer loans typically have shorter terms, lower balances, higher yields and higher risks of default than real estate-related loans. Consumer loan collections are dependent on the borrower’s continuing financial stability, and are therefore more likely to be affected by adverse personal circumstances. Collateral for these loans generally includes automobiles, boats, recreational vehicles, mobile homes, and real estate. However, depending on the overall financial condition of the borrower, some loans are made on an unsecured basis. The collateral securing these loans may depreciate over time, may be difficult to recover and may fluctuate in value based on condition. In addition, a decline in the United States economy could result in reduced employment, impacting the ability of customers to repay their obligations. Purchased Loans Policy All purchased loans (nonimpaired and impaired) are initially measured at fair value as of the acquisition date in accordance with applicable authoritative accounting guidance. Credit discounts are included in the determination of fair value. An allowance for loan losses is not recorded at the acquisition date for loans purchased. Individual loans acquired through the completion of a transfer, including loans that have evidence of deterioration of credit quality since origination and for which it is probable, at acquisition, that the Company will be unable to collect all contractually required payments receivable, are referred to herein as “purchased credit impaired loans.” In determining the acquisition date fair value and estimated credit losses of purchased credit impaired loans, and in subsequent accounting, the Company accounts for loans individually. Contractually required payments for interest and principal that exceed the undiscounted cash flows expected at acquisition, or the “nonaccretable difference,” are not recognized as a yield adjustment or as a loss accrual or valuation allowance. Expected cash flows at the purchase date in excess of the fair value of loans, if any, are recorded as interest income over the expected life of the loans if the timing and amount of future cash flows are reasonably estimable. Subsequent to the purchase date, increases in cash flows over those expected at the purchase date are recognized as interest income prospectively. The present value of any decreases in expected cash flows after the purchase date is recognized by recording an allowance for loan losses and a provision for loan losses. If the Company does not have the information necessary to reasonably estimate cash flows to be expected, it may use the cost-recovery method or cash-basis method of income recognition. Charge-off Policy The Company requires a loan to be charged-off, in whole or in part, as soon as it becomes apparent that some loss will be incurred, or when its collectability is sufficiently questionable that it no longer is considered a bankable asset. The primary considerations when determining if and how much of a loan should be charged-off are as follows: (1) the potential for future cash flows; (2) the value of any collateral; and (3) the strength of any co-makers or guarantors. When it is determined that a loan requires a partial or full charge-off, a request for approval of a charge-off is submitted to the Company's President, Executive Vice President and Chief Credit Officer, and the Senior Regional Loan officer. The Bank's board of directors formally approves all loan charge-offs. Once a loan is charged-off, it cannot be restructured and returned to the Company's books. Allowance for Loan and Lease Losses The Company requires the maintenance of an adequate allowance for loan and lease losses (“ALLL”) in order to cover estimated probable losses without eroding the Company’s capital base. Calculations are done at each quarter end, or more frequently if warranted, to analyze the collectability of loans and to ensure the adequacy of the allowance. In line with FDIC directives, the ALLL calculation does not include consideration of loans held for sale or off-balance-sheet credit exposures (such as unfunded letters of credit). Determining the appropriate level for the ALLL relies on the informed judgment of management, and as such, is subject to inexactness. Given the inherently imprecise nature of calculating the necessary ALLL, the Company’s policy permits the actual ALLL to be between 20% above and 5% below the “indicated reserve.” Loans Reviewed Individually for Impairment The Company identifies loans to be reviewed and evaluated individually for impairment based on current information and events and the probability that the borrower will be unable to repay all amounts due according to the contractual terms of the loan agreement. Specific areas of consideration include: size of credit exposure, risk rating, delinquency, nonaccrual status, and loan classification. The level of individual impairment is measured using one of the following methods: (1) the fair value of the collateral less costs to sell; (2) the present value of expected future cash flows, discounted at the loan's effective interest rate; or (3) the loan's observable market price. Loans that are deemed fully collateralized or have been charged down to a level corresponding with any of the three measurements require no assignment of reserves from the ALLL. A loan modification is a change in an existing loan contract that has been agreed to by the borrower and the Bank, which may or may not be a troubled debt restructure or “TDR.” All loans deemed TDR are considered impaired. A loan is considered a TDR when, for economic or legal reasons related to a borrower’s financial difficulties, a concession is granted to the borrower that would not otherwise be considered. Both financial distress on the part of the borrower and the Bank’s granting of a concession, which are detailed further below, must be present in order for the loan to be considered a TDR. All of the following factors are indicators that the debtor is experiencing financial difficulties (one or more items may be present): • The debtor is currently in default on any of its debt. • The debtor has declared or is in the process of declaring bankruptcy. • There is significant doubt as to whether the debtor will continue to be a going concern. • Currently, the debtor has securities being held as collateral that have been delisted, are in the process of being delisted, or are under threat of being delisted from an exchange. • Based on estimates and projections that only encompass the current business capabilities, the debtor forecasts that its entity-specific cash flows will be insufficient to service the debt (both interest and principal) in accordance with the contractual terms of the existing agreement through maturity. • Absent the current modification, the debtor cannot obtain funds from sources other than the existing creditors at an effective interest rate equal to the current market interest rate for similar debt for a non-troubled debtor. The following factors are potential indicators that a concession has been granted (one or multiple items may be present): • The borrower receives a reduction of the stated interest rate for the remaining original life of the debt. • The borrower receives an extension of the maturity date or dates at a stated interest rate lower that the current market interest rate for new debt with similar risk characteristics. • The borrower receives a reduction of the face amount or maturity amount of the debt as stated in the instrument or other agreement. • The borrower receives a deferral of required payments (principal and/or interest). • The borrower receives a reduction of the accrued interest. The following table sets forth information on the Company’s TDRs by class of loan occurring during the stated periods: Three Months Ended September 30, 2018 2017 Number of Contracts Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Number of Contracts Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment (dollars in thousands) Troubled Debt Restructurings (1) : Total — $ — $ — — $ — $ — Nine Months Ended September 30, 2018 2017 (dollars in thousands) Number of Contracts Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Number of Contracts Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Troubled Debt Restructurings (1) : Commercial and industrial Extended maturity date — $ — $ — 6 $ 2,037 $ 2,083 Commercial real estate: Farmland Extended maturity date 1 86 86 2 176 176 Commercial real estate-other Extended maturity date — — — 1 968 968 Other — — — 1 10,546 10,923 Total 1 $ 86 $ 86 10 $ 13,727 $ 14,150 (1) TDRs may include multiple concessions, and the disclosure classifications are based on the primary concession provided to the borrower. Loans by class modified as TDRs within 12 months of modification and for which there was a payment default during the stated periods were as follows: Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 (dollars in thousands) Number of Contracts Recorded Investment Number of Contracts Recorded Investment Number of Contracts Recorded Investment Number of Contracts Recorded Investment Troubled Debt Restructurings (1) That Subsequently Defaulted: Commercial and industrial Extended maturity date — $ — — $ — — $ — 4 $ 1,504 Commercial real estate: Commercial real estate-other Extended maturity date — — — — — — 1 968 Total — $ — — $ — — $ — 5 $ 2,472 (1) TDRs may include multiple concessions, and the disclosure classifications are based on the primary concession provided to the borrower. Loans Reviewed Collectively for Impairment All loans not evaluated individually for impairment will be separated into homogeneous pools to be collectively evaluated. Loans will be first grouped into the various loan types (i.e. commercial, agricultural, consumer, etc.) and further segmented within each subset by risk classification (i.e. pass, special mention/watch, and substandard). Homogeneous loans past due 60-89 days and 90 days or more are classified special mention/watch and substandard, respectively, for allocation purposes. The Company’s historical loss experience for each group segmented by loan type is calculated for the prior 20 quarters as a starting point for estimating losses. In addition, other prevailing qualitative or environmental factors likely to cause probable losses to vary from historical data are incorporated in the form of adjustments to increase or decrease the loss rate applied to each group. These adjustments are documented and fully explain how the current information, events, circumstances, and conditions impact the historical loss measurement assumptions. Although not a comprehensive list, the following are considered key factors and are evaluated with each calculation of the ALLL to determine if adjustments to historical loss rates are warranted: • Changes in national and local economic and business conditions and developments that affect the collectability of the portfolio, including the condition of various market segments. • Changes in the quality and experience of lending staff and management. • Changes in lending policies and procedures, including changes in underwriting standards and collection, charge-off, and recovery practices not considered elsewhere in estimating credit losses. • Changes in the volume and severity of past due loans, classified loans and non-performing loans. • The existence and potential impact of any concentrations of credit. • Changes in the nature and terms of loans such as growth rates and utilization rates. • Changes in the value of underlying collateral for collateral-dependent loans, considering the Company’s disposition bias. • The effect of other external factors such as the legal and regulatory environment. The Company may also consider other qualitative factors for additional allowance allocations, including changes in the Company’s loan review process. Changes in the criteria used in this evaluation or the availability of new information could cause the allowance to be increased or decreased in future periods. In addition, bank regulatory agencies, as part of their examination process, may require adjustments to the allowance for loan losses based on their judgments and estimates. The items listed above are used to determine the pass percentage for loans evaluated under ASC 450, and as such, are applied to the loans risk rated pass. Due to the inherent risks associated with special mention/watch risk-rated loans (i.e. early stages of financial deterioration, technical exceptions, etc.), this subset is reserved at a level that will cover losses above a pass allocation for loans that had a loss in the last 20 quarters in which the loan was risk-rated special mention/watch at the time of the loss. Substandard loans carry greater risk than special mention/watch loans, and as such, this subset is reserved at a level that will cover losses above a pass allocation for loans that had a loss in the last 20 quarters in which the loan was risk-rated substandard at the time of the loss. Ongoing analysis is performed to support these factor multiples. The following tables set forth the risk category of loans by class of loans and credit quality indicator based on the most recent analysis performed, as of September 30, 2018 and December 31, 2017 : (in thousands) Pass Special Mention/ Watch Substandard Doubtful Loss Total September 30, 2018 Agricultural $ 78,007 $ 17,266 $ 7,934 $ — $ — $ 103,207 Commercial and industrial 482,136 21,166 20,027 4 — 523,333 Commercial real estate: Construction and development 221,114 1,078 1,132 — — 223,324 Farmland 69,824 6,970 8,941 — — 85,735 Multifamily 124,092 1,391 1,180 — — 126,663 Commercial real estate-other 748,837 44,603 24,628 — — 818,068 Total commercial real estate 1,163,867 54,042 35,881 — — 1,253,790 Residential real estate: One- to four- family first liens 333,974 2,289 6,492 — — 342,755 One- to four- family junior liens 113,526 687 1,555 — — 115,768 Total residential real estate 447,500 2,976 8,047 — — 458,523 Consumer 38,621 148 — 27 — 38,796 Total $ 2,210,131 $ 95,598 $ 71,889 $ 31 $ — $ 2,377,649 (in thousands) Pass Special Mention/ Watch Substandard Doubtful Loss Total December 31, 2017 Agricultural $ 80,377 $ 21,989 $ 3,146 $ — $ — $ 105,512 Commercial and industrial 453,363 23,153 27,102 6 — 503,624 Commercial real estate: Construction and development 162,968 1,061 1,247 — — 165,276 Farmland 76,740 10,357 771 — — 87,868 Multifamily 131,507 2,498 501 — — 134,506 Commercial real estate-other 731,231 34,056 19,034 — — 784,321 Total commercial real estate 1,102,446 47,972 21,553 — — 1,171,971 Residential real estate: One- to four- family first liens 340,446 2,776 9,004 — — 352,226 One- to four- family junior liens 114,763 952 1,489 — — 117,204 Total residential real estate 455,209 3,728 10,493 — — 469,430 Consumer 36,059 — 68 31 — 36,158 Total $ 2,127,454 $ 96,842 $ 62,362 $ 37 $ — $ 2,286,695 Included within the special mention/watch, substandard, and doubtful categories at September 30, 2018 and December 31, 2017 are purchased credit impaired loans totaling $11.1 million and $12.6 million , respectively. Below are descriptions of the risk classifications of our loan portfolio. Special Mention/Watch - A special mention/watch asset has potential weaknesses that deserve management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the asset or in the Company’s credit position at some future date. Special mention/watch assets are not adversely classified and do not expose the Company to sufficient risk to warrant adverse classification. Substandard - Substandard loans are inadequately protected by the current net worth and paying capacity of the obligor or of the collateral pledged, if any. Loans so classified have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They are characterized by the distinct possibility that the Company will sustain some loss if the deficiencies are not corrected. Doubtful - Loans classified as doubtful have all the weaknesses inherent in those classified as substandard with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently known facts, conditions and values, highly questionable and improbable. Loss - Loans classified as loss are considered uncollectible and of such little value that their continuance as bankable assets is not warranted. This classification does not mean that the loan has absolutely no recovery or salvage value but rather it is not practical or desirable to defer writing off this basically worthless asset even though partial recovery may be effected in the future. The following table presents loans individually evaluated for impairment, excluding purchased credit impaired loans, by class of loan, as of September 30, 2018 and December 31, 2017 : September 30, 2018 December 31, 2017 (in thousands) Recorded Investment Unpaid Principal Balance Related Allowance Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance recorded: Agricultural $ 5,161 $ 5,661 $ — $ 1,523 $ 2,023 $ — Commercial and industrial 3,796 3,990 — 7,588 7,963 — Commercial real estate: Construction and development 84 84 — 84 84 — Farmland 3,539 3,539 — 287 287 — Multifamily 821 821 — — — — Commercial real estate-other 6,290 6,800 — 5,746 6,251 — Total commercial real estate 10,734 11,244 — 6,117 6,622 — Residential real estate: One- to four- family first liens 2,677 2,737 — 2,449 2,482 — One- to four- family junior liens 344 345 — 26 26 — Total residential real estate 3,021 3,082 — 2,475 2,508 — Consumer 8 8 — — — — Total $ 22,720 $ 23,985 $ — $ 17,703 $ 19,116 $ — With an allowance recorded: Agricultural $ 1,550 $ 1,920 $ 195 $ 1,446 $ 1,446 $ 140 Commercial and industrial 9,128 9,258 3,059 2,146 2,177 1,126 Commercial real estate: Construction and development — — — — — — Farmland 2,123 2,123 662 — — — Multifamily — — — — — — Commercial real estate-other 4,518 12,184 3,521 4,269 11,536 2,157 Total commercial real estate 6,641 14,307 4,183 4,269 11,536 2,157 Residential real estate: One- to four- family first liens 960 960 143 979 979 185 One- to four- family junior liens — — — 268 268 41 Total residential real estate 960 960 143 1,247 1,247 226 Consumer — — — — — — Total $ 18,279 $ 26,445 $ 7,580 $ 9,108 $ 16,406 $ 3,649 Total: Agricultural $ 6,711 $ 7,581 $ 195 $ 2,969 $ 3,469 $ 140 Commercial and industrial 12,924 13,248 3,059 9,734 10,140 1,126 Commercial real estate: Construction and development 84 84 — 84 84 — Farmland 5,662 5,662 662 287 287 — Multifamily 821 821 — — — — Commercial real estate-other 10,808 18,984 3,521 10,015 17,787 2,157 Total commercial real estate 17,375 25,551 4,183 10,386 18,158 2,157 Residential real estate: One- to four- family first liens 3,637 3,697 143 3,428 3,461 185 One- to four- family junior liens 344 345 — 294 294 41 Total residential real estate 3,981 4,042 143 3,722 3,755 226 Consumer 8 8 — — — — Total $ 40,999 $ 50,430 $ 7,580 $ 26,811 $ 35,522 $ 3,649 The following table presents the average recorded investment and interest income recognized for loans individually evaluated for impairment, excluding purchased credit impaired loans, by class of loan, during the stated periods: Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 (in thousands) Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized With no related allowance recorded: Agricultural $ 4,864 $ 71 $ 881 $ 17 $ 3,480 $ 180 $ 674 $ 50 Commercial and industrial 3,961 36 2,878 77 3,563 150 2,899 124 Commercial real estate: Construction and development 84 — 423 — 84 — 434 2 Farmland 3,274 44 212 — 1,745 86 1,193 58 Multifamily 822 10 — — 618 30 — — Commercial real estate-other 6,326 77 2,148 18 5,428 201 1,894 63 Total commercial real estate 10,506 131 2,783 18 7,875 317 3,521 123 Residential real estate: One- to four- family first liens 2,578 34 2,183 23 1,942 53 2,197 69 One- to four- family junior liens 323 1 13 — 301 1 13 — Total residential real estate 2,901 35 2,196 23 2,243 54 2,210 69 Consumer 4 — — — 2 — — — Total $ 22,236 $ 273 $ 8,738 $ 135 $ 17,163 $ 701 $ 9,304 $ 366 With an allowance recorded: Agricultural $ 1,974 $ — $ 1,446 $ 11 $ 2,108 $ — $ 1,460 $ 33 Commercial and industrial 8,905 43 8,458 85 7,778 89 8,423 163 Commercial real estate: Construction and development — — 311 — — — 232 — Farmland 2,123 — — — 1,584 — — — Multifamily — — — — — — — — Commercial real estate-other 4,536 16 12,863 — 4,443 — 12,881 44 Total commercial real estate 6,659 16 13,174 — 6,027 — 13,113 44 Residential real estate: One- to four- family first liens 963 9 1,361 9 969 27 1,392 26 One- to four- family junior liens — — — — — — — — Total residential real estate 963 9 1,361 9 969 27 1,392 26 Consumer — — — — — — — — Total $ 18,501 $ 68 $ 24,439 $ 105 $ 16,882 $ 116 $ 24,388 $ 266 Total: Agricultural $ 6,838 $ 71 $ 2,327 $ 28 $ 5,588 $ 180 $ 2,134 $ 83 Commercial and industrial 12,866 79 11,336 162 11,341 239 11,322 287 Commercial real estate: Construction and development 84 — 734 — 84 — 666 2 Farmland 5,397 44 212 — 3,329 86 1,193 58 Multifamily 822 10 — — 618 30 — — Commercial real estate-other 10,862 93 15,011 18 9,871 201 14,775 107 Total commercial real estate 17,165 147 15,957 18 13,902 317 16,634 167 Residential real estate: One- to four- family first liens 3,541 43 3,544 32 2,911 80 3,589 95 One- to four- family junior liens 323 1 13 — 301 1 13 — Total residential real estate 3,864 44 3,557 32 3,212 81 3,602 95 Consumer 4 — — — 2 — — — Total $ 40,737 $ 341 $ 33,177 $ 240 $ 34,045 $ 817 $ 33,692 $ 632 The following table presents the contractual aging of the recorded investment in past due loans by class of loans at September 30, 2018 and December 31, 2017 : (in thousands) 30 - 59 Days Past Due 60 - 89 Days Past Due 90 Days or More Past Due Total Past Due Current Total Loans Receivable September 30, 2018 Agricultural $ 72 $ 100 $ 230 $ 402 $ 102,805 $ 103,207 Commercial and industrial 1,206 315 6,701 8,222 515,111 523,333 Commercial real estate: Construction and development — 10 83 93 223,231 223,324 Farmland — — 141 141 85,594 85,735 Multifamily — — — — 126,663 126,663 Commercial real estate-other 4,198 101 3,814 8,113 809,955 818,068 Total commercial real estate 4,198 111 4,038 8,347 1,245,443 1,253,790 Residential real estate: One- to four- family first liens 3,381 313 965 4,659 338,096 342,755 One- to four- family junior liens 225 94 377 696 115,072 115,768 Total residential real estate 3,606 407 1,342 5,355 453,168 458,523 Consumer 138 3 31 172 38,624 38,796 Total $ 9,220 $ 936 $ 12,342 $ 22,498 $ 2,355,151 $ 2,377,649 Included in the totals above are the following purchased credit impaired loans $ — $ — $ — $ — $ 17,452 $ 17,452 December 31, 2017 Agricultural $ 95 $ 118 $ 168 $ 381 $ 105,131 $ 105,512 Commercial and industrial 1,434 1,336 1,576 4,346 499,278 503,624 Commercial real estate: Construction and development 57 97 82 236 165,040 165,276 Farmland 217 — 373 590 87,278 87,868 Multifamily — 25 — 25 134,481 134,506 Commercial real estate-other 74 — 1,852 1,926 782,395 784,321 Total commercial real estate 348 122 2,307 2,777 1,169,194 1,171,971 Residential real estate: One- to four- family first liens 3,854 756 1,019 5,629 346,597 352,226 One- to four- family junior liens 325 770 271 1,366 115,838 117,204 Total residential real estate 4,179 1,526 1,290 6,995 462,435 469,430 Consumer 79 15 29 123 36,035 36,158 Total $ 6,135 $ 3,117 $ 5,370 $ 14,622 $ 2,272,073 $ 2,286,695 Included in the totals above are the following purchased credit impaired loans $ 164 $ 756 $ 553 $ 1,473 $ 18,258 $ 19,731 Non-accrual and Delinquent Loans Loans are placed on non-accrual when (1) payment in full of principal and interest is no longer e |