| Loans | Loans Loans were comprised of the following classifications: September 30, December 31, Commercial: Commercial and Industrial Loans $ 510,583 $ 638,773 Commercial Real Estate Loans 1,528,493 1,467,397 Agricultural Loans 349,321 376,186 Leases 56,186 55,664 Retail: Home Equity Loans 217,994 219,348 Consumer Loans 67,150 66,717 Credit Cards 13,856 11,637 Residential Mortgage Loans 269,406 256,276 Subtotal 3,012,989 3,091,998 Less: Unearned Income (3,729) (3,926) Allowance for Credit Losses (37,798) (46,859) Loans, net $ 2,971,462 $ 3,041,213 As previously disclosed, the Coronavirus Aid, Relief and Economic Security Act (the “CARES Act”) was signed into law in March 2020, providing an approximately $2 trillion stimulus package that included direct payments to individual taxpayers, economic stimulus to significantly impacted industry sectors, emergency funding for hospitals and providers, small business loans, increased unemployment benefits, and a variety of tax incentives. For small businesses, eligible nonprofits and certain others, the CARES Act established a Paycheck Protection Program (“PPP”), a lending program administered by the Small Business Administration (“SBA”) that is intended to incentivize participants to retain their employees by providing them with loans that are fully guaranteed by the U.S. government and subject to forgiveness if program guidelines are met. The PPP was later extended and modified by the Paycheck Protection Program and Health Care Enhancement Act in April 2020 and the Paycheck Protection Program Flexibility Act in June 2020, with PPP funding under this initial round expiring on August 8, 2020. In December 2020, the Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues Act was signed into law as part of the Consolidated Appropriations Act, 2021 (the “CAA”). In addition to direct stimulus payments and other aid, this Act provided for a second round of PPP loans through March 31, 2021. Under the American Rescue Plan Act of 2021 and the PPP Extension Act of 2021, which were both enacted during March 2021, additional funds were provided for the program and the deadline for applying for PPP loans was extended through May 31, 2021 (with the SBA given until June 30, 2021 to process loan applications). The Company actively participated in both rounds of the PPP, lending funds primarily to its existing loan and/or deposit customers. The PPP loans carry an interest rate of 1.00% and included a processing fee that varied depending on the balance of the loan at origination (which fee is recognized over the life of the loan). The vast majority of the Company’s PPP loans made during 2020 had two-year maturities, while PPP loans made during 2021 have five-year maturities. Under the first round of the PPP (i.e., the 2020 round), the Company originated loans totaling approximately $351,260 in principal amount, with approximately $12,024 of related net processing fees on 3,070 PPP loan relationships. As of September 30, 2021, $347,556 of those first round PPP loans had been forgiven by the SBA and repaid to the Company pursuant to the terms of the program, with $11,997 in net processing fees having been recognized by the Company. Under the second round of the PPP (i.e., the 2021 round), the Company originated loans totaling approximately $157,042 in principal amount, with approximately $9,022 of related net processing fees, on 2,601 PPP loan relationships. As of September 30, 2021, $89,524 of second round PPP loans had been forgiven by the SBA and repaid to the Company, with $5,873 in net processing fees having been recognized by the Company. As a result of the forgiveness of the first and second round PPP loans, $71,222 of total PPP loans remain outstanding as of September 30, 2021, with approximately $3,175 of net fees remaining deferred on that date. Allowance for Credit Losses for Loans The following tables present the activity in the allowance for credit losses by portfolio segment for the three months ended September 30, 2021 and 2020: September 30, 2021 Commercial and Industrial Commercial Real Estate Loans Agricultural Leases Consumer Loans Home Equity Loans Credit Cards Residential Mortgage Loans Unallocated Total Allowance for Credit Losses: Beginning balance $ 6,080 $ 24,220 $ 5,847 $ 204 $ 460 $ 908 $ 181 $ 2,095 $ — $ 39,995 Provision (Benefit) for credit loss expense 1,965 (2,833) (1,152) (1) 167 124 19 (289) — (2,000) Loans charged-off — — — — (204) (15) (16) (44) — (279) Recoveries collected 9 5 — — 60 — 8 — — 82 Total ending allowance balance $ 8,054 $ 21,392 $ 4,695 $ 203 $ 483 $ 1,017 $ 192 $ 1,762 $ — $ 37,798 September 30, 2020 Commercial and Industrial Commercial Real Estate Loans Agricultural Leases Consumer Loans Home Equity Loans Credit Cards Residential Mortgage Loans Unallocated Total Allowance for Credit Losses: Beginning balance $ 8,787 $ 22,369 $ 7,030 $ 202 $ 496 $ 1,062 $ 125 $ 2,360 $ — $ 42,431 Provision (Benefit) for credit loss expense (1,017) 5,931 (315) 4 70 — 39 (212) — 4,500 Loans charged-off (73) (9) — — (138) (67) (27) (8) — (322) Recoveries collected 3 91 — — 64 — — 1 — 159 Total ending allowance balance $ 7,700 $ 28,382 $ 6,715 $ 206 $ 492 $ 995 $ 137 $ 2,141 $ — $ 46,768 The following tables present the activity in the allowance for credit losses by portfolio segment for the nine months ended September 30, 2021 and 2020: September 30, 2021 Commercial and Industrial Commercial Real Estate Loans Agricultural Leases Consumer Loans Home Equity Loans Credit Cards Residential Mortgage Loans Unallocated Total Allowance for Credit Losses: Beginning balance $ 6,445 $ 29,878 $ 6,756 $ 200 $ 490 $ 996 $ 150 $ 1,944 $ — $ 46,859 Provision (Benefit) for credit loss expense 1,747 (8,502) (2,061) 3 234 30 186 (137) — (8,500) Loans charged-off (190) (10) — — (472) (15) (158) (47) — (892) Recoveries collected 52 26 — — 231 6 14 2 — 331 Total ending allowance balance $ 8,054 $ 21,392 $ 4,695 $ 203 $ 483 $ 1,017 $ 192 $ 1,762 $ — $ 37,798 September 30, 2020 Commercial and Industrial Commercial Real Estate Loans Agricultural Leases Consumer Loans Home Equity Loans Credit Cards Residential Mortgage Loans Unallocated Total Allowance for Credit Losses: Beginning balance prior to adoption of ASC 326 $ 4,799 $ 4,692 $ 5,315 $ — $ 434 $ 200 $ — $ 333 $ 505 $ 16,278 Impact of adopting ASC 326 2,245 3,063 1,438 105 (59) 762 124 1,594 (505) 8,767 Impact of adopting ASC 326 - PCD Loans 2,191 4,385 128 — — 35 — 147 — 6,886 Provision (Benefit) for credit loss expense (1,182) 16,145 (166) 101 385 65 98 104 — 15,550 Initial allowance on loans purchased with credit deterioration — — — — — — — — — — Loans charged-off (369) (9) — — (520) (67) (86) (39) — (1,090) Recoveries collected 16 106 — — 252 — 1 2 — 377 Total ending allowance balance $ 7,700 $ 28,382 $ 6,715 $ 206 $ 492 $ 995 $ 137 $ 2,141 $ — $ 46,768 The Company utilizes the Static Pool methodology in determining expected future credit losses. Static pool analysis means segmenting and tracking loans over a period of time based on similar risk characteristics such as loan structure, collateral type, industry of borrower and concentrations, contractual terms and credit risk indicators. Static pool calculates a loss rate on a closed pool of loans that existed on a specified start date based upon the remaining life of each segment. The Company's expected loss estimate is anchored in historical credit loss experience, with an emphasis on all available portfolio data. The Company's historical look-back period includes January 2014 through the current period, on a monthly basis. Qualitative reserves reflect management’s overall estimate of the extent to which current expected credit losses on collectively evaluated loans will differ from historical loss experience. The analysis takes into consideration industry and collateral concentrations, acquired loan portfolio characteristics and other credit-related analytics as deemed appropriate. Management attempts to quantify qualitative reserves whenever possible. The Company estimates the allowance balance using relevant available information, from internal and external sources, relating to past events, current conditions, and reasonable and supportable forecasts. Historical loss experience provides the basis for the estimation of expected credit losses. Adjustments to historical loss information are made for changes in underwriting standards, portfolio mix, delinquency level, changes in environmental conditions, unemployment rates, risk classifications and collateral values. The allowance for credit losses is measured on a collective (pooled) basis when similar risk characteristics exist. Based on the potential increased losses related to the economic impact of the COVID-19 pandemic, the bank has considered this loss experience may align with loss experience from the recessionary period from 2008-2011 and qualitative adjustments have been made accordingly. Loans that do not share risk characteristics are evaluated on an individual basis. Loans evaluated individually are not included in the collective evaluation. When the borrower is experiencing financial difficulty at the reporting date and repayment is expected to be provided substantially through the operation or sale of the collateral, expected credit losses are based on the fair value of the collateral at the reporting date adjusted for selling costs. For the nine months ended September 30, 2021, the allowance for credit losses decreased primarily due to a decline in individually analyzed loans as well as a decline in the reserve attributable to pandemic-related stressed sectors. While there continues to be great uncertainty related to COVID-19 on our borrowers and communities, we have recognized improvements in employment and gross domestic product which are key indicators utilized in our forecasting for our allowance calculations. The impact of fiscal stimulus, including direct payments to individuals, ongoing increased unemployment benefits, as well as the various government-sponsored loan programs, was also considered in our qualitative adjustments. Since PPP loans are guaranteed by the Small Business Administration (SBA), they have minimal impact on the allowance for credit losses. All classes of loans, including loans acquired with deteriorated credit quality, are generally placed on non-accrual status when scheduled principal or interest payments are past due for 90 days or more or when the borrower’s ability to repay becomes doubtful. For purchased loans, the determination is made at the time of acquisition as well as over the life of the loan. Uncollected accrued interest for each class of loans is reversed against income at the time a loan is placed on non-accrual. Interest received on such loans is accounted for on the cash-basis or cost-recovery method, until qualifying for return to accrual. All classes of loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. Loans are typically charged-off at 180 days past due, or earlier if deemed uncollectible. Exceptions to the non-accrual and charge-off policies are made when the loan is well secured and in the process of collection. The following tables present the amortized cost in non-accrual loans and loans past due over 89 days still accruing by class of loans as of September 30, 2021 and December 31, 2020: September 30, 2021 Non-Accrual With No Allowance for Credit Loss (1) Total Non-Accrual Loans Past Due Over 89 Days Still Accruing Commercial and Industrial Loans $ 4,283 $ 13,852 $ — Commercial Real Estate Loans 50 2,766 — Agricultural Loans 1,073 1,174 — Leases — — — Home Equity Loans 22 22 — Consumer Loans 16 16 — Credit Cards 62 62 — Residential Mortgage Loans 542 542 — Total $ 6,048 $ 18,434 $ — (1) Non-accrual loans with no allowance for credit loss and are also included in Total Non-Accrual loans of $18,434. Interest income on non-accrual loans recognized during the three and nine months ended September 30, 2021 totaled $39 and $71, respectively. December 31, 2020 Non-Accrual With No Allowance for Credit Loss (1) Total Non-Accrual Loans Past Due Over 89 Days Still Accruing Commercial and Industrial Loans $ 4,571 $ 8,133 $ — Commercial Real Estate Loans 3,152 10,188 — Agricultural Loans 1,291 1,915 — Leases — — — Home Equity Loans 271 271 — Consumer Loans 77 84 — Credit Cards 86 86 — Residential Mortgage Loans 671 830 — Total $ 10,119 $ 21,507 $ — (1) Includes non-accrual loans with no allowance for credit loss and are also included in Total Non-Accrual loans of $21,507. Interest income on non-accrual loans recognized during the three and nine months ended September 30, 2020 totaled $1 and $17, respectively. The following tables present the amortized cost basis of collateral-dependent loans by class of loans as of September 30, 2021 and December 31, 2020: September 30, 2021 Real Estate Equipment Accounts Receivable Other Total Commercial and Industrial Loans $ 2,618 $ 2,487 $ 579 $ 8,719 $ 14,403 Commercial Real Estate Loans 5,170 — — 25 5,195 Agricultural Loans 1,560 — — — 1,560 Leases — — — — — Home Equity Loans 412 — — — 412 Consumer Loans 5 — — — 5 Credit Cards — — — — — Residential Mortgage Loans 664 — — — 664 Total $ 10,429 $ 2,487 $ 579 $ 8,744 $ 22,239 December 31, 2020 Real Estate Equipment Accounts Receivable Other Total Commercial and Industrial Loans $ 4,943 $ 3,014 $ 669 $ 154 $ 8,780 Commercial Real Estate Loans 11,877 — — 1,530 13,407 Agricultural Loans 3,064 — — — 3,064 Leases — — — — — Home Equity Loans 416 — — — 416 Consumer Loans 4 4 — 3 11 Credit Cards — — — — — Residential Mortgage Loans 817 — — — 817 Total $ 21,121 $ 3,018 $ 669 $ 1,687 $ 26,495 The following tables present the aging of the amortized cost basis in past due loans by class of loans as of September 30, 2021 and December 31, 2020: September 30, 2021 30-59 Days Past Due 60-89 Days Past Due Greater Than 89 Days Past Due Total Loans Not Past Due Total Commercial and Industrial Loans $ 98 $ — $ 438 $ 536 $ 510,047 $ 510,583 Commercial Real Estate Loans — 6 1,232 1,238 1,527,255 1,528,493 Agricultural Loans — — — — 349,321 349,321 Leases — — — — 56,186 56,186 Home Equity Loans 222 111 23 356 217,638 217,994 Consumer Loans 136 32 — 168 66,982 67,150 Credit Cards 31 15 62 108 13,748 13,856 Residential Mortgage Loans 2,619 504 327 3,450 265,956 269,406 Total $ 3,106 $ 668 $ 2,082 $ 5,856 $ 3,007,133 $ 3,012,989 December 31, 2020 30-59 Days Past Due 60-89 Days Past Due Greater Than 89 Days Past Due Total Loans Not Past Due Total Commercial and Industrial Loans $ 477 $ 909 $ 2,441 $ 3,827 $ 634,946 $ 638,773 Commercial Real Estate Loans 5 4,877 3,682 8,564 1,458,833 1,467,397 Agricultural Loans — — 651 651 375,535 376,186 Leases — — — — 55,664 55,664 Home Equity Loans 672 5 271 948 218,400 219,348 Consumer Loans 233 84 65 382 66,335 66,717 Credit Cards 95 80 86 261 11,376 11,637 Residential Mortgage Loans 3,737 1,590 529 5,856 250,420 256,276 Total $ 5,219 $ 7,545 $ 7,725 $ 20,489 $ 3,071,509 $ 3,091,998 Troubled Debt Restructurings: In certain instances, the Company may choose to restructure the contractual terms of loans. A troubled debt restructuring occurs when the Bank grants a concession to the borrower that it would not otherwise consider due to a borrower’s financial difficulty. In order to determine whether a borrower is experiencing financial difficulty, an evaluation is performed of the probability that the borrower will be in payment default on any of its debt in the foreseeable future without modification. This evaluation is performed under the Company’s internal underwriting policy. The Company uses the same methodology for loans acquired with deteriorated credit quality as for all other loans when determining whether the loan is a troubled debt restructuring. As of September 30, 2021, the Company had troubled debt restructurings totaling $106. The Company had no specific allocation of allowance for these loans at September 30, 2021. As of December 31, 2020, the Company had troubled debt restructurings totaling $111. The Company had no specific allocation of allowance for these loans at December 31, 2020. The Company had not committed to lending any additional amounts as of September 30, 2021 and December 31, 2020 to customers with outstanding loans that are classified as troubled debt restructurings. For the three and nine months ended September 30, 2021 and 2020, the Company had no loans modified as troubled debt restructurings. Additionally, there were no loans modified as troubled debt restructurings for which there was a payment default within twelve months following the modification during the three and nine months ended September 30, 2021 and 2020. A loan is considered to be in payment default once it is 30 days contractually past due under the modified terms. Loan Modifications and Troubled Debt Restructurings due to COVID-19 On April 7, 2020, the federal banking regulators issued a revised Interagency Statement on Loan Modifications and Reporting for Financial Institutions, which, among other things, encouraged financial institutions to work prudently with borrowers who are or may be unable to meet their contractual payment obligations because of the effects of COVID-19, and stated that institutions generally do not need to categorize COVID-19-related modifications as troubled debt restructurings and that the agencies will not direct supervised institutions to automatically categorize all COVID-19 related loan modifications as troubled debt restructurings. Similarly, under the CARES Act, provisions were included that allow for loan modifications to not be classified as TDRs if certain criteria are met. This TDR exemption, which was set to expire on December 31, 2020, was extended under the CAA to, effectively, January 1, 2022. Credit Quality Indicators: The Company categorizes loans into risk categories based on relevant information about the ability of borrowers to service their debt such as: current financial information, historical payment experience, credit documentation, public information, and current economic trends, among other factors. The Company classifies loans as to credit risk by individually analyzing loans. This analysis includes commercial and industrial loans, commercial real estate loans, and agricultural loans with an outstanding balance greater than $250. This analysis is typically performed on at least an annual basis. The Company uses the following definitions for risk ratings: Special Mention. Loans classified as special mention have a potential weakness that deserves management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or of the institution’s credit position at some future date. Substandard. Loans classified as substandard 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 institution 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 existing facts, conditions, and values, highly questionable and improbable. Loans not meeting the criteria above that are analyzed individually as part of the above described process are considered to be pass rated loans. Based on the analysis performed at September 30, 2021 and December 31, 2020, the risk category of loans by class of loans is as follows: Term Loans Amortized Cost Basis by Origination Year As of September 30, 2021 2021 2020 2019 2018 2017 Prior Revolving Loans Amortized Cost Basis Total Commercial and Industrial: Risk Rating Pass $ 149,411 $ 64,297 $ 67,633 $ 32,264 $ 18,335 $ 51,778 $ 101,684 $ 485,402 Special Mention 616 25 246 806 1,236 1,844 2,750 7,523 Substandard 600 543 455 1,583 1,401 3,099 9,977 17,658 Doubtful — — — — — — — — Total Commercial & Industrial Loans $ 150,627 $ 64,865 $ 68,334 $ 34,653 $ 20,972 $ 56,721 $ 114,411 $ 510,583 Commercial Real Estate: Risk Rating Pass $ 328,394 $ 271,691 $ 179,773 $ 146,504 $ 147,663 $ 361,853 $ 18,524 $ 1,454,402 Special Mention 2,440 42 755 14,876 22,585 16,149 — 56,847 Substandard 74 — 7,688 1,568 — 7,814 100 17,244 Doubtful — — — — — — — — Total Commercial Real Estate Loans $ 330,908 $ 271,733 $ 188,216 $ 162,948 $ 170,248 $ 385,816 $ 18,624 $ 1,528,493 Agricultural: Risk Rating Pass $ 36,115 $ 46,365 $ 24,474 $ 25,349 $ 25,461 $ 73,419 $ 70,038 $ 301,221 Special Mention 1,654 5,666 4,292 3,146 6,473 7,512 8,249 36,992 Substandard — — 66 385 1,080 9,347 230 11,108 Doubtful — — — — — — — — Total Agricultural Loans $ 37,769 $ 52,031 $ 28,832 $ 28,880 $ 33,014 $ 90,278 $ 78,517 $ 349,321 Leases: Risk Rating Pass $ 15,307 $ 13,689 $ 14,794 $ 6,774 $ 3,274 $ 2,348 $ — $ 56,186 Special Mention — — — — — — — — Substandard — — — — — — — — Doubtful — — — — — — — — Total Leases $ 15,307 $ 13,689 $ 14,794 $ 6,774 $ 3,274 $ 2,348 $ — $ 56,186 Term Loans Amortized Cost Basis by Origination Year As of December 31, 2020 2020 2019 2018 2017 2016 Prior Revolving Loans Amortized Cost Basis Total Commercial and Industrial: Risk Rating Pass $ 260,027 $ 88,273 $ 46,681 $ 31,612 $ 21,025 $ 48,508 $ 109,228 $ 605,354 Special Mention 618 1,102 2,756 1,739 206 1,972 9,948 18,341 Substandard 143 164 1,283 1,530 607 5,416 5,935 15,078 Doubtful — — — — — — — — Total Commercial & Industrial Loans $ 260,788 $ 89,539 $ 50,720 $ 34,881 $ 21,838 $ 55,896 $ 125,111 $ 638,773 Commercial Real Estate: Risk Rating Pass $ 296,265 $ 215,226 $ 179,129 $ 183,703 $ 171,016 $ 295,641 $ 29,634 $ 1,370,614 Special Mention 883 9,361 15,232 23,489 7,578 20,294 147 76,984 Substandard — 1,131 1,735 1,692 4,292 10,849 100 19,799 Doubtful — — — — — — — — Total Commercial Real Estate Loans $ 297,148 $ 225,718 $ 196,096 $ 208,884 $ 182,886 $ 326,784 $ 29,881 $ 1,467,397 Agricultural: Risk Rating Pass $ 49,242 $ 25,449 $ 31,285 $ 32,368 $ 22,702 $ 64,890 $ 75,871 $ 301,807 Special Mention 11,503 9,911 3,111 8,767 2,707 10,125 16,318 62,442 Substandard 578 73 394 1,228 4,466 5,198 — 11,937 Doubtful — — — — — — — — Total Agricultural Loans $ 61,323 $ 35,433 $ 34,790 $ 42,363 $ 29,875 $ 80,213 $ 92,189 $ 376,186 Leases: Risk Rating Pass $ 18,258 $ 17,517 $ 9,176 $ 5,415 $ 1,605 $ 3,693 $ — $ 55,664 Special Mention — — — — — — — — Substandard — — — — — — — — Doubtful — — — — — — — — Total Leases $ 18,258 $ 17,517 $ 9,176 $ 5,415 $ 1,605 $ 3,693 $ — $ 55,664 The Company considers the performance of the loan portfolio and its impact on the allowance for credit losses. For residential and consumer loan classes, the Company also evaluates credit quality based on the aging status of the loan, which was previously presented, and by payment activity. The following tables present the amortized cost in residential, home equity and consumer loans based on payment activity. Term Loans Amortized Cost Basis by Origination Year As of September 30, 2021 2021 2020 2019 2018 2017 Prior Revolving Loans Amortized Cost Basis Total Consumer: Payment performance Performing $ 31,330 $ 19,007 $ 5,614 $ 5,201 $ 880 $ 1,944 $ 3,158 $ 67,134 Nonperforming — — — — — 16 — 16 Total Consumer Loans $ 31,330 $ 19,007 $ 5,614 $ 5,201 $ 880 $ 1,960 $ 3,158 $ 67,150 Home Equity: Payment performance Performing $ — $ 28 $ — $ 21 $ 45 $ 920 $ 216,957 $ 217,971 Nonperforming — — — — — 1 22 23 Total Home Equity Loans $ — $ 28 $ — $ 21 $ 45 $ 921 $ 216,979 $ 217,994 Residential Mortgage: Payment performance Performing $ 76,533 $ 41,468 $ 15,892 $ 18,773 $ 21,480 $ 94,721 $ — $ 268,867 Nonperforming — — — — — 539 — 539 Total Residential Mortgage Loans $ 76,533 $ 41,468 $ 15,892 $ 18,773 $ 21,480 $ 95,260 $ — $ 269,406 Term Loans Amortized Cost Basis by Origination Year As of December 31, 2020 2020 2019 2018 2017 2016 Prior Revolving Loans Amortized Cost Basis Total Consumer: Payment performance Performing $ 33,857 $ 16,486 $ 8,456 $ 2,115 $ 910 $ 2,245 $ 2,563 $ 66,632 Nonperforming — — 11 2 14 23 35 85 Total Consumer Loans $ 33,857 $ 16,486 $ 8,467 $ 2,117 $ 924 $ 2,268 $ 2,598 $ 66,717 Home Equity: Payment performance Performing $ — $ — $ 34 $ 46 $ 67 $ 490 $ 218,440 $ 219,077 Nonperforming — — — — — — 271 271 Total Home Equity Loans $ — $ — $ 34 $ 46 $ 67 $ 490 $ 218,711 $ 219,348 Residential Mortgage: Payment performance Performing $ 45,945 $ 26,536 $ 28,050 $ 28,764 $ 25,155 $ 100,998 $ — $ 255,448 Nonperforming — — — — — 828 — 828 Total Residential Mortgage Loans $ 45,945 $ 26,536 $ 28,050 $ 28,764 $ 25,155 $ 101,826 $ — $ 256,276 The Company considers the performance of the loan portfolio and its impact on the allowance for credit loan losses. For certain retail loan classes, the Company also evaluates credit quality based on the aging status of the loan, which was previously presented, and by payment activity. The following table presents the recorded investment in credit cards based on payment activity: Credit Cards September 30, 2021 December 31, 2020 Performing $ 13,794 $ 11,551 Nonperforming 62 86 Total $ 13,856 $ 11,637 The following tables present loans purchased and/or sold during the year by portfolio segment: September 30, 2021 Commercial and Industrial Loans Commercial Real Estate Loans Agricultural Loans Leases Consumer Loans Home Equity Loans Credit Cards Residential Mortgage Loans Total Purchases $ — $ — $ — $ — $ — $ — $ — $ — $ — Sales 2,273 15,415 111 — — — — — 17,799 December 31, 2020 Commercial and Industrial Loans Commercial Real Estate Loans Agricultural Loans Leases Consumer Loans Home Equity Loans Credit Cards Residential Mortgage Loans Total Purchases $ — $ — $ — $ — $ — $ — $ — $ — $ — Sales — 3,128 — — — — — — 3,128 On September 24, 2021, the Company sold two branches which included $17,799 in loans and $17,614 in deposits. |
