​

​

December 31,

​

January 1,

​

January 1,

​

​

2019

​

2020

​

2020

​

​

As Previously Reported (Incurred Loss)

​

Impact of CECL Adoption

​

As Reported Under CECL

Assets:

​

​

​

​

​

​

Loans

​

​

​

​

​

​

Commercial

$

30,941

$

6,184

$

37,125

Consumer

​

11,353

​

41,300

​

52,653

Allowance for loan and lease losses

​

42,294

​

47,484

​

89,778

Liabilities:

​

​

​

​

​

​

Allowance for credit losses on unfunded credit exposure

​

900

​

4,160

​

5,060

Total Allowance for credit losses

$

43,194

$

51,644

$

94,838