Macatawa Bank Corporation Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
Notes Tables
Notes Details

LOANS, Allowance for Loans Losses by Portfolio (Details)

v2.4.1.9

LOANS, Allowance for Loans Losses by Portfolio (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Allowance for loan losses by portfolio [Roll Forward]
Beginning balance	$ 18,962	$ 20,798
Charge-offs	(78)	(82)
Recoveries	796	667
Provision for loan losses	(1,000)	(1,000)
Ending balance	18,680	20,383
Commercial and Industrial [Member]
Allowance for loan losses by portfolio [Roll Forward]
Beginning balance	6,173	6,174
Charge-offs	0	(39)
Recoveries	84	39
Provision for loan losses	(83)	(87)
Ending balance	6,174	6,087
Commercial Real Estate [Member]
Allowance for loan losses by portfolio [Roll Forward]
Beginning balance	8,690	10,868
Charge-offs	0	0
Recoveries	608	590
Provision for loan losses	(728)	(1,086)
Ending balance	8,570	10,372
Consumer [Member]
Allowance for loan losses by portfolio [Roll Forward]
Beginning balance	4,046	3,703
Charge-offs	(78)	(43)
Recoveries	104	38
Provision for loan losses	(165)	177
Ending balance	3,907	3,875
Unallocated [Member]
Allowance for loan losses by portfolio [Roll Forward]
Beginning balance	53	53
Charge-offs	0	0
Recoveries	0	0
Provision for loan losses	(24)	(4)
Ending balance	$ 29	$ 49

- Definition

A valuation allowance for financing receivables that are expected to be uncollectible.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 11B

-Subparagraph (c)(1)

-URI http://asc.fasb.org/extlink&oid=35738203&loc=SL6953423-111524

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- Definition

Amount of recovery of financing receivables doubtful of collection that were previously charged off.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 11B

-Subparagraph (c)(4)

-URI http://asc.fasb.org/extlink&oid=35738203&loc=SL6953423-111524

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- Definition

Amount of direct write-downs of financing receivables charged against the allowance.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 11B

-Subparagraph (c)(3)

-URI http://asc.fasb.org/extlink&oid=35738203&loc=SL6953423-111524

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- Definition

Amount of expense related loan transactions, lease transactions, credit loss from transactions other than loan and lease transactions, and other loss based on assessment of uncollectability from the counterparty to reduce the account to their net realizable value.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 11

-Article 9

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-04.11)

-URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

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-Section 50

-Paragraph 11B

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-URI http://asc.fasb.org/extlink&oid=35738203&loc=SL6953423-111524

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