| Loans Receivable | 5. Loans Receivable Major classifications of loans are as follows: At September 30, At December 31, (In thousands) 2023 2022 Originated Loans: Residential mortgages: One- to four-family $ 152,633 $ 129,448 Construction — 387 152,633 129,835 Commercial loans: Real estate - nonresidential 13,408 15,262 Multi-family 838 854 Commercial business 18,267 11,594 32,513 27,710 Consumer: Home equity and junior liens 12,328 11,027 Manufactured homes 50,314 50,989 Automobile 23,108 24,339 Student 1,624 1,803 Recreational vehicle 23,924 26,909 Other consumer 9,754 7,125 121,052 122,192 Total originated loans 306,198 279,737 Net deferred loan costs 15,878 16,274 Less allowance for loan losses (2,752) (2,497) Net originated loans $ 319,324 $ 293,514 At September 30, At December 31, (In thousands) 2023 2022 Acquired Loans: Residential mortgages: One- to four-family $ 7,773 $ 8,553 7,773 8,553 Commercial loans: Real estate - nonresidential 1,314 1,419 Commercial business 56 83 1,370 1,502 Consumer: Home equity and junior liens 367 535 Other consumer 38 47 405 582 Total acquired loans 9,548 10,637 Net deferred loan costs (49) (53) Fair value credit and yield adjustment (166) (218) Net acquired loans $ 9,333 $ 10,366 At September 30, At December 31, (In thousands) 2023 2022 Total Loans: Residential mortgages: One- to four-family $ 160,406 $ 138,001 Construction — 387 160,406 138,388 Commercial loans: Real estate - nonresidential 14,722 16,681 Multi-family 838 854 Commercial business 18,323 11,677 33,883 29,212 Consumer: Home equity and junior liens 12,695 11,562 Manufactured homes 50,314 50,989 Automobile 23,108 24,339 Student 1,624 1,803 Recreational vehicle 23,924 26,909 Other consumer 9,792 7,172 121,457 122,774 Total Loans 315,746 290,374 Net deferred loan costs 15,829 16,221 Fair value credit and yield adjustment (166) (218) Less allowance for loan losses (2,752) (2,497) Loans receivable, net $ 328,657 $ 303,880 The Company originates residential mortgage, commercial, and consumer loans to customers, principally located in the Finger Lakes Region of New York State and extending north to Orleans County. Although the Company has a diversified loan portfolio, a substantial portion of its debtors’ abilities to honor their contracts is dependent upon the counties’ employment and economic conditions. To further diversify the loan portfolio, the Company also purchases loans that have been originated outside of the region. High quality automobile loans, originated in the Northeastern United States, are purchased regularly from a Connecticut based company. In 2019, the Company also began to purchase modular home loans originated throughout the United States, the seller of which then services the loans for the Company. In 2020, the Company began to purchase automobile and recreational vehicle loans originated in New York State. In 2022, the Company began to purchase one- to four-family, owner-occupied residential real estate loans from a third-party originator. These loans are serviced by the Company and primarily located in Cayuga, Ontario, Orleans, and Seneca counties. Loan Origination / Risk Management The Company has lending policies and procedures in place that are designed to maximize loan income within an acceptable level of risk. Management reviews and approves these policies and procedures on a regular basis. A reporting system supplements the review process by frequently providing management with reports related to loan production, loan quality, loan delinquencies, non-performing, and potential problem loans. Diversification in the loan portfolio is a means of managing risk associated with fluctuations in economic conditions. The loan portfolio is segregated into risk rating categories based on the borrower’s overall financial condition, repayment sources, guarantors, and value of collateral, if appropriate. The risk ratings are evaluated at least annually for commercial loans. Risk ratings are also reviewed when credit deficiencies arise, such as delinquent loan payments, for commercial, residential mortgage, or consumer loans. Credit quality risk ratings include regulatory classifications of special mention, substandard, doubtful, and loss. Loans classified as loss are considered uncollectible and are charged to the allowance for loan loss. Loans not classified are rated as pass. The following table presents the classes of the loan portfolio summarized by the credit quality indicator: At September 30, 2023 Special (In thousands) Pass Mention Substandard Doubtful Total Originated Loans: Residential mortgages: One- to four-family $ 149,391 $ 725 $ 2,517 $ — $ 152,633 149,391 725 2,517 — 152,633 Commercial loans: Real estate - nonresidential 11,456 1,648 304 — 13,408 Multi-family 838 — — — 838 Commercial business 15,443 608 2,216 — 18,267 27,737 2,256 2,520 — 32,513 Consumer: Home equity and junior liens 12,176 80 72 — 12,328 Manufactured homes 49,738 172 404 — 50,314 Automobile 22,944 61 103 — 23,108 Student 1,596 4 24 — 1,624 Recreational vehicle 23,348 326 250 — 23,924 Other consumer 9,732 22 — — 9,754 119,534 665 853 — 121,052 Total originated loans $ 296,662 $ 3,646 $ 5,890 $ — $ 306,198 At September 30, 2023 Special (In thousands) Pass Mention Substandard Doubtful Total Acquired Loans: Residential mortgages: One- to four-family $ 7,568 $ 66 $ 139 $ — $ 7,773 7,568 66 139 — 7,773 Commercial loans: Real estate - nonresidential 1,314 — — — 1,314 Commercial business 56 — — — 56 1,370 — — — 1,370 Consumer: Home equity and junior liens 333 — 34 — 367 Other consumer 38 — — — 38 371 — 34 — 405 Total acquired loans $ 9,309 $ 66 $ 173 $ — $ 9,548 At September 30, 2023 Special (In thousands) Pass Mention Substandard Doubtful Total Total Loans: Residential mortgages: One- to four-family $ 156,959 $ 791 $ 2,656 $ — $ 160,406 156,959 791 2,656 — 160,406 Commercial loans: Real estate - nonresidential 12,770 1,648 304 — 14,722 Multi-family 838 — — — 838 Commercial business 15,499 608 2,216 — 18,323 29,107 2,256 2,520 — 33,883 Consumer: Home equity and junior liens 12,509 80 106 — 12,695 Manufactured homes 49,738 172 404 — 50,314 Automobile 22,944 61 103 — 23,108 Student 1,596 4 24 — 1,624 Recreational vehicle 23,348 326 250 — 23,924 Other consumer 9,770 22 — — 9,792 119,905 665 887 — 121,457 Total loans $ 305,971 $ 3,712 $ 6,063 $ — $ 315,746 At December 31, 2022 Special (In thousands) Pass Mention Substandard Doubtful Total Originated Loans: Residential mortgages: One- to four-family $ 125,949 $ 1,066 $ 2,433 $ — $ 129,448 Construction 387 — — — 387 126,336 1,066 2,433 — 129,835 Commercial loans: Real estate - nonresidential 12,870 1,691 701 — 15,262 Multi-family 854 — — — 854 Commercial business 8,349 2,529 716 — 11,594 22,073 4,220 1,417 — 27,710 Consumer: Home equity and junior liens 10,891 14 122 — 11,027 Manufactured homes 50,297 324 368 — 50,989 Automobile 24,188 130 21 — 24,339 Student 1,735 — 68 — 1,803 Recreational vehicle 26,445 329 135 — 26,909 Other consumer 7,004 121 — — 7,125 120,560 918 714 — 122,192 Total originated loans $ 268,969 $ 6,204 $ 4,564 $ — $ 279,737 At December 31, 2022 Special (In thousands) Pass Mention Substandard Doubtful Total Acquired Loans: Residential mortgages: One- to four-family $ 8,335 $ 45 $ 173 $ — $ 8,553 8,335 45 173 — 8,553 Commercial loans: Real estate - nonresidential 1,419 — — — 1,419 Commercial business 83 — — — 83 1,502 — — — 1,502 Consumer: Home equity and junior liens 485 — 50 — 535 Other consumer 47 — — — 47 532 — 50 — 582 Total acquired loans $ 10,369 $ 45 $ 223 $ — $ 10,637 At December 31, 2022 Special (In thousands) Pass Mention Substandard Doubtful Total Total Loans: Residential mortgages: One- to four-family $ 134,284 $ 1,111 $ 2,606 $ — $ 138,001 Construction 387 — — — 387 134,671 1,111 2,606 — 138,388 Commercial loans: Real estate - nonresidential 14,289 1,691 701 — 16,681 Multi-family 854 — — — 854 Commercial business 8,432 2,529 716 — 11,677 23,575 4,220 1,417 — 29,212 Consumer: Home equity and junior liens 11,376 14 172 — 11,562 Manufactured homes 50,297 324 368 — 50,989 Automobile 24,188 130 21 — 24,339 Student 1,735 — 68 — 1,803 Recreational vehicle 26,445 329 135 — 26,909 Other consumer 7,051 121 — — 7,172 121,092 918 764 — 122,774 Total loans $ 279,338 $ 6,249 $ 4,787 $ — $ 290,374 Management has reviewed its loan portfolio and determined that, to the best of its knowledge, little or no exposure exists to sub-prime or other high-risk residential mortgages. The Company is not in the practice of originating these types of loans. Non-accrual and Past Due Loans Loans are considered past due if the required principal and interest payments have not been received within thirty days of the payment due date. For all classes of loans receivable, the accrual of interest is discontinued when the contractual payment of principal or interest has become 90 days past due or management has serious doubts about further collectability of principal or interest, even though the loan may be currently performing. A loan may remain on accrual status if it is in the process of collection and is either guaranteed or well secured. When a loan is placed on non-accrual status, unpaid interest is reversed and charged to interest income. Interest received on non-accrual loans, including impaired loans, generally is either applied against principal or reported as interest income, according to management’s judgment as to the collectability of principal. Generally, loans are restored to accrual status when the obligation is brought current, has performed in accordance with the contractual terms for a reasonable period of time, and the ultimate collectability of the total contractual principal and interest is no longer in doubt. Non-accrual troubled debt restructurings are restored to accrual status if principal and interest payments, under the modified terms, are current for six When future collectability of the recorded loan balance is expected, interest income may be recognized on a cash basis. In the case where a non-accrual loan had been partially charged off, recognition of interest on a cash basis is limited to that which would have been recognized on the recorded loan balance at the contractual interest rate. Cash interest receipts in excess of that amount are recorded as recoveries to allowance for loan losses until prior charge-offs have been fully recovered. An age analysis of past due loans, segregated by class of loans, as are as follows: At September 30, 2023 90 Days 30-59 Days 60-89 Days or More Total Total Loans Total Loans (In thousands) Past Due Past Due Past Due Past Due Current Receivable Originated Loans: Residential mortgage loans: One- to four-family $ 3,962 $ 780 $ 2,517 $ 7,259 $ 145,374 $ 152,633 3,962 780 2,517 7,259 145,374 152,633 Commercial loans: Real estate - nonresidential 275 — 29 304 13,104 13,408 Multi-family 386 — — 386 452 838 Commercial business 117 493 41 651 17,616 18,267 778 493 70 1,341 31,172 32,513 Consumer loans: Home equity and junior liens 179 — 72 251 12,077 12,328 Manufactured homes 386 172 404 962 49,352 50,314 Automobile 268 61 103 432 22,676 23,108 Student — 4 24 28 1,596 1,624 Recreational vehicle 812 326 250 1,388 22,536 23,924 Other consumer 216 22 — 238 9,516 9,754 1,861 585 853 3,299 117,753 121,052 Total originated loans $ 6,601 $ 1,858 $ 3,440 $ 11,899 $ 294,299 $ 306,198 At September 30, 2023 90 Days 30-59 Days 60-89 Days or More Total Total Loans Total Loans (In thousands) Past Due Past Due Past Due Past Due Current Receivable Acquired Loans: Residential mortgage loans: One- to four-family $ 209 $ — $ 139 $ 348 $ 7,425 $ 7,773 209 — 139 348 7,425 7,773 Commercial loans: Real estate - nonresidential — — — — 1,314 1,314 Commercial business — — — — 56 56 — — — — 1,370 1,370 Consumer loans: Home equity and junior liens — — 34 34 333 367 Other consumer — — — — 38 38 — — 34 34 371 405 Total acquired loans $ 209 $ — $ 173 $ 382 $ 9,166 $ 9,548 At September 30, 2023 90 Days 30-59 Days 60-89 Days or More Total Total Loans Total Loans (In thousands) Past Due Past Due Past Due Past Due Current Receivable Total Loans: Residential mortgage loans: One- to four-family $ 4,171 $ 780 $ 2,656 $ 7,607 $ 152,799 $ 160,406 4,171 780 2,656 7,607 152,799 160,406 Commercial loans: Real estate - nonresidential 275 — 29 304 14,418 14,722 Multi-family 386 — — 386 452 838 Commercial business 117 493 41 651 17,672 18,323 778 493 70 1,341 32,542 33,883 Consumer loans: Home equity and junior liens 179 — 106 285 12,410 12,695 Manufactured homes 386 172 404 962 49,352 50,314 Automobile 268 61 103 432 22,676 23,108 Student — 4 24 28 1,596 1,624 Recreational vehicle 812 326 250 1,388 22,536 23,924 Other consumer 216 22 — 238 9,554 9,792 1,861 585 887 3,333 118,124 121,457 Total loans $ 6,810 $ 1,858 $ 3,613 $ 12,281 $ 303,465 $ 315,746 At December 31, 2022 90 Days 30-59 Days 60-89 Days or More Total Total Loans Total Loans (In thousands) Past Due Past Due Past Due Past Due Current Receivable Originated Loans: Residential mortgage loans: One- to four-family $ 2,967 $ 1,158 $ 2,432 $ 6,557 $ 122,891 $ 129,448 Construction — — — — 387 387 2,967 1,158 2,432 6,557 123,278 129,835 Commercial loans: Real estate - nonresidential 254 — 416 670 14,592 15,262 Multi-family — — — — 854 854 Commercial business 129 — 158 287 11,307 11,594 383 — 574 957 26,753 27,710 Consumer loans: Home equity and junior liens 193 85 122 400 10,627 11,027 Manufactured homes 696 324 368 1,388 49,601 50,989 Automobile 402 130 21 553 23,786 24,339 Student — — 68 68 1,735 1,803 Recreational vehicle 1,005 329 135 1,469 25,440 26,909 Other consumer 95 122 — 217 6,908 7,125 2,391 990 714 4,095 118,097 122,192 Total originated loans $ 5,741 $ 2,148 $ 3,720 $ 11,609 $ 268,128 $ 279,737 At December 31, 2022 90 Days 30-59 Days 60-89 Days or More Total Total Loans Total Loans (In thousands) Past Due Past Due Past Due Past Due Current Receivable Acquired Loans: Residential mortgage loans: One- to four-family $ 268 $ 103 $ 173 $ 544 $ 8,009 $ 8,553 268 103 173 544 8,009 8,553 Commercial loans: Real estate - nonresidential — — — — 1,419 1,419 Commercial business — — — — 83 83 — — — — 1,502 1,502 Consumer loans: Home equity and junior liens — — 50 50 485 535 Other consumer 8 — — 8 39 47 8 — 50 58 524 582 Total acquired loans $ 276 $ 103 $ 223 $ 602 $ 10,035 $ 10,637 At December 31, 2022 90 Days 30-59 Days 60-89 Days or More Total Total Loans Total Loans (In thousands) Past Due Past Due Past Due Past Due Current Receivable Total Loans: Residential mortgage loans: One- to four-family $ 3,235 $ 1,261 $ 2,605 $ 7,101 $ 130,900 $ 138,001 Construction — — — — 387 387 3,235 1,261 2,605 7,101 131,287 138,388 Commercial loans: Real estate - nonresidential 254 — 416 670 16,011 16,681 Multi-family — — — — 854 854 Commercial business 129 — 158 287 11,390 11,677 383 — 574 957 28,255 29,212 Consumer loans: Home equity and junior liens 193 85 172 450 11,112 11,562 Manufactured homes 696 324 368 1,388 49,601 50,989 Automobile 402 130 21 553 23,786 24,339 Student — — 68 68 1,735 1,803 Recreational vehicle 1,005 329 135 1,469 25,440 26,909 Other consumer 103 122 — 225 6,947 7,172 2,399 990 764 4,153 118,621 122,774 Total loans $ 6,017 $ 2,251 $ 3,943 $ 12,211 $ 278,163 $ 290,374 Non-accrual loans, segregated by class of loan, were as follows: At September 30, At December 31, (In thousands) 2023 2022 Residential mortgage loans: One- to four-family $ 2,656 $ 2,605 2,656 2,605 Commercial loans: Real estate - nonresidential 29 416 Commercial business 424 587 453 1,003 Consumer loans: Home equity and junior liens 106 172 Manufactured homes 404 368 Automobile 103 21 Student 24 68 Recreational vehicle 250 135 887 764 Total non-accrual loans $ 3,996 $ 4,372 There were no loans past due more than ninety days and still accruing interest at September 30, 2023 and December 31, 2022. Loan Modifications Prior to January 1, 2023, the Company was required to disclose certain activities related to Troubled Debt Restructuring (“TDR”) in accordance with accounting guidance. Certain loans were modified in a TDR where economic concessions have been granted to a borrower who is experiencing, or is expected to experience, financial difficulties. These economic concessions could include a reduction in the loan interest rate, extension of payment terms, reduction of principal amortization, or other actions that the Company would not otherwise consider for a new loan with similar risk characteristics. The recorded investment for each TDR loan is determined by the outstanding balance less the allowance associated with the loan. The allowance for credit losses incorporates an estimate of lifetime expected credit losses and is recorded on each asset upon asset origination or acquisition. The starting point for the estimate of the allowance for credit losses is historical loss information, which includes losses from modifications of receivables to borrowers experiencing financial difficulty. The Company uses a probability of default/loss given default model to determine the allowance for credit losses. An assessment of whether a borrower is experiencing financial difficulty is made on the date of a modification. Because the effect of most modifications made to borrowers experiencing financial difficulty is already included in the allowance for credit losses because of the measurement methodologies used to estimate the allowance, a change to the allowance for credit losses is generally not recorded upon modification. Occasionally, the Company modifies loans by providing principal forgiveness on certain of its real estate loans. When principal forgiveness is provided, the amortized cost basis of the asset is written off against the allowance for credit losses. The amount of the principal forgiveness is deemed to be uncollectible; therefore, that portion of the loan is written off, resulting in a reduction of the amortized cost basis and a corresponding adjustment to the allowance for credit losses. In some cases, the Company will modify a certain loan by providing multiple types of concessions. Typically, one type of concession, such as a term extension, is granted initially. If the borrower continues to experience financial difficulty, another concession, such as principal forgiveness, may be granted. There were no loans that had been modified as a TDR during the year ended December 31, 2022. At December 31, 2022, the Company had seven TDR loans, with an outstanding balance of $2.5 million, in the portfolio that had been modified by making concessions to maturity dates and, in some cases, lowering the interest rate from the original contract. At January 1, 2023, as part of the adoption of the CECL standard, two of these loans totaling $270,000 were returned to the general pool to be collectively reviewed as a result of making regularly scheduled payments as agreed. The remaining five loans totaling $2.2 million will continue to be individually reviewed although regularly scheduled payments have been made as agreed. There were no loans modified to borrowers experiencing financial difficulties during the three and nine months ended September 30, 2023. Impaired Loans Prior to January 1, 2023, a loan is considered impaired when based on current information and events it is probable that the Company will be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement. Factors considered by management in determining impairment include payment status, collateral value, and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not classified as impaired. Management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower including the length of the delay, the borrower’s prior payment record, and the amount of the shortfall in relation to the principal and interest owed. Impairment is measured on a loan-by-loan basis for commercial loans by either the present value of expected future cash flows discounted at the loan’s effective interest rate or the fair value of the collateral if the loan is collateral-dependent. The Company designates individually evaluated loans on nonaccrual status as collateral-dependent loans, as well as other loans that management of the Company designates as having higher risk. Collateral-dependent loans are loans for which the repayment is expected to be provided substantially through the operation or sale of the collateral and the borrower is experiencing financial difficulty. These loans do not share common risk characteristics and are not included within the collectively evaluated loans for determining the allowance for credit losses. Under CECL, for collateral-dependent loans, the Company has adopted the practical expedient to measure the allowance for credit losses based on the fair value of collateral. The allowance for credit losses is calculated on an individual loan basis based on the shortfall between the fair value of the loan's collateral, which is adjusted for liquidation costs/discounts, and amortized cost. If the fair value of the collateral exceeds the amortized cost, no allowance is required. The following table presents an analysis of collateral-dependent loans of the Company as of September 30, 2023: Residential Business Commercial Total (In thousands) properties assets Land property Other Loans One- to four-family $ 2,031 $ — $ — $ — $ — $ 2,031 Real estate - nonresidential 29 — — — — 29 Commercial business — 439 — — — 439 Home equity and junior liens 138 — — — — 138 Total loans $ 2,198 $ 439 $ — $ — $ — $ 2,637 The following table summarizes collateral-dependent loan information by portfolio class: Three Months Ended September 30, 2023 Average Interest recorded income (In thousands) investment recognized One- to four-family residential mortgages $ 2,660 $ 10 Commercial real estate - nonresidential 305 2 Commercial business 2,235 40 Home equity and junior liens 106 1 $ 5,306 $ 53 Nine Months Ended September 30, 2023 Average Interest recorded income (In thousands) investment recognized One- to four-family residential mortgages $ 2,702 $ 65 Commercial real estate - nonresidential 309 10 Commercial business 2,291 85 Home equity and junior liens 116 3 $ 5,418 $ 163 The following table summarizes impaired loan information by portfolio class: At December 31, 2022 Unpaid Recorded principal Related (In thousands) investment balance allowance With no related allowance recorded: One- to four-family residential mortgages $ 2,560 $ 2,641 $ — Commercial real estate - nonresidential 701 801 — Commercial business 717 729 — Home equity and junior liens 181 191 — Total: One- to four-family residential mortgages 2,560 2,641 — Commercial real estate - nonresidential 701 801 — Commercial business 717 729 — Home equity and junior liens 181 191 — $ 4,159 $ 4,362 $ — The following table presents the amortized cost information of loans on non-accrual status: Interest income Non-accrual loans recognized on with no allowance Amortized cost of loans on non-accrual loans for credit losses non-accrual status as of as of (In thousands) January 1, 2023 September 30, 2023 September 30, 2023 September 30, 2023 Residential mortgage loans: One- to four-family $ 2,605 $ 2,731 $ 65 $ 2,656 Commercial loans: Real estate - nonresidential 416 29 10 29 Commercial business 587 424 85 424 Consumer loans: Home equity and junior liens 172 105 3 106 Manufactured homes 368 404 — 404 Automobile 21 99 4 103 Student 68 24 — 24 Recreational vehicle 135 184 9 250 $ 4,372 $ 4,000 $ 176 $ 3,996 Income recognized on a cash basis was not materially different than interest income recognized on an accrual basis for the periods. The following tables present the loans to customers as of September 30, 2023 based on year of origination within each credit quality indicator: At September 30, 2023 2023 2022 2021 2020 2019 Prior Total Originated Loans: Residential mortgage loans: 4 Internal grade $ 28,893 $ 41,681 $ 10,288 $ 11,449 $ 11,329 $ 45,751 $ 149,391 5 Internal grade — — 27 — — 698 725 6 Internal grade — 132 — 41 637 1,707 2,517 $ 28,893 $ 41,813 $ 10,315 $ 11,490 $ 11,966 $ 48,156 $ 152,633 Current period gross writeoffs $ — $ — $ — $ — $ — $ (124) $ (124) Current period recoveries — — — — — — — Current period net writeoffs $ — $ — $ — $ — $ — $ (124) $ (124) Commercial loans: 2 Internal grade $ — $ — $ — $ — $ — $ 370 $ 370 3 Internal grade — 162 600 261 835 5,862 7,720 4 Internal grade 7,444 3,352 689 197 115 7,850 19,647 5 Internal grade — — — — 2,033 223 2,256 6 Internal grade — — — — 41 2,479 2,520 $ 7,444 $ 3,514 $ 1,289 $ 458 $ 3,024 $ 16,784 $ 32,513 Current period gross writeoffs $ — $ — $ — $ — $ — $ — $ — Current period recoveries — — — — — 51 51 Current period net writeoffs $ — $ — $ — $ — $ — $ 51 $ 51 Consumer loans: 4 Internal grade $ 14,124 $ 24,908 $ 27,410 $ 33,176 $ 9,152 $ 10,764 $ 119,534 5 Internal grade — 122 313 47 22 161 665 6 Internal grade — 22 486 243 33 69 853 $ 14,124 $ 25,052 $ 28,209 $ 33,466 $ 9,207 $ 10,994 $ 121,052 Current period gross writeoffs $ — $ (27) $ (94) $ (1) $ (2) $ (62) $ (186) Current period recoveries — — — — 2 27 29 Current period net writeoffs $ — $ (27) $ (94) $ (1) $ — $ (35) $ (157) At September 30, 2023 2023 2022 2021 2020 2019 Prior Total Acquired Loans: Residential mortgage loans: 4 Internal grade $ — $ — $ — $ — $ — $ 7,568 $ 7,568 5 Internal grade — — — — — 66 66 6 Internal grade — — — — — 139 139 $ — $ — $ — $ — $ — $ 7,773 $ 7,773 Current period gross writeoffs $ — $ — $ — $ — $ — $ (23) $ (23) Current period recoveries — — — — — 3 3 Current period net writeoffs $ — $ — $ — $ — $ — $ (20) $ (20) Commercial loans: 4 Internal grade $ — $ — $ — $ — $ — $ 1,370 $ 1,370 5 Internal grade — — — — — — — 6 Internal grade — — — — — — — $ — $ — $ — $ — $ — $ 1,370 $ 1,370 Current period gross writeoffs $ — $ — $ — $ — $ — $ — $ — Current period recoveries — — — — — — — Current period net writeoffs $ — $ — $ — $ — $ — $ — $ — Consumer loans: 4 Internal grade $ — $ — $ — $ — $ — $ 371 $ 371 5 Internal grade — — — — — — — 6 Internal grade — — — — — 34 34 $ — $ — $ — $ — $ — $ 405 $ 405 Current period gross writeoffs $ — $ — $ — $ — $ — $ — $ — Current period recoveries — — — — — — — Current period net writeoffs $ — $ — $ — $ — $ — $ — $ — |
