PCI Loans and Related Allowance for Loan Losses (Tables)

6 Months Ended

Jun. 30, 2021

thousands):


	June 30, 2021				December 31, 2020
			% of PCI				% of PCI
	Amount		Loans		Amount		Loans
Mortgage loans on real estate:
Residential 1‑4 family	$	16,067	89.54	%	$	21,720	90.35	%
Commercial		403	2.25			429	1.78
Construction and land development		508	2.83			780	3.25
Second mortgages		779	4.34			904	3.76
Multifamily		186	1.04			207	0.86
Total real estate loans		17,943	100.00			24,040	100.00
Total PCI loans	$	17,943	100.00	%	$	24,040	100.00	%

Covered Loans [Member]

Summary of PCI Loans


	June 30, 2021				December 31, 2020
			% of PCI				% of PCI
	Amount		Loans		Amount		Loans
Mortgage loans on real estate:
Residential 1‑4 family	$	16,067	89.54	%	$	21,720	90.35	%
Commercial		403	2.25			429	1.78
Construction and land development		508	2.83			780	3.25
Second mortgages		779	4.34			904	3.76
Multifamily		186	1.04			207	0.86
Total real estate loans		17,943	100.00			24,040	100.00
Total PCI loans	$	17,943	100.00	%	$	24,040	100.00	%

Summary of Purchased Credit Impaired Loans Collectively Evaluated for Impairment in the Allowance for Loan Losses

The following table presents information on the PCI loans collectively evaluated for impairment in the allowance for loan losses at June 30, 2021 and December 31, 2020 (dollars in thousands):


	June 30, 2021				December 31, 2020
	Allowance		Recorded				Recorded
	for loan		investment in		Allowance for		investment in
	losses		loans		loan losses		loans
Mortgage loans on real estate:
Residential 1‑4 family	$	156	$	16,067	$	156	$	21,720
Commercial		—		403		—		429
Construction and land development		—		508		—		780
Second mortgages		—		779		—		904
Multifamily		—		186		—		207
Total real estate loans		156		17,943		156		24,040
Total PCI loans	$	156	$	17,943	$	156	$	24,040

Summary of Changes in the Accretable Yield

The change in the accretable yield balance for the six months ended June 30, 2021 and the year ended December 31, 2020, is as follows (dollars in thousands):



Balance, January 1, 2020	$	33,466
Accretion		(4,024)
Reclassification to nonaccretable difference		(253)
Balance, December 31, 2020	$	29,189
Accretion		(1,604)
Reclassification to nonaccretable difference		(2,185)
Balance, June 30, 2021	$	25,400

Community Bankers Trust Corp 10-Q