The following table sets forth the dollar amount of all loans due after December 31, 2013 and whether such loans  had fixed interest rates or adjustable interest rates:  Non-performing Assets . The following table sets forth information with respect to non-performing assets,  including non-accrual loans and real estate acquired through foreclosure or by deed in lieu of foreclosure (“real estate  owned”). Under the original terms of the Company’s non-accrual loans as of December 31, 2012, interest earned on such  loans for the years ended December 31, 2012, 2011 and 2010 would have increased interest income by $164,000, $47,000  and $217,000, respectively, if included in the Company’s interest income for those years.  The increase in non-accrual loans during 2012 was principally associated with a commercial loan relationship  consisting of $4.4 million in real estate and land loans, which was placed on non-accrual status after the borrower declared  bankruptcy. A $2.2 million land loan that was subject to a troubled debt restructuring in 2012 was also classified as non- accrual as of December 31, 2012. In addition, during 2012 a $1.1 million commercial loan was placed on non-accrual  status after the borrower failed to raise additional capital required to continue operations. The increase in non-accrual loans  did not require an increase in the allowance for loan losses as the evaluation of the collateral securing the impaired loans did  not require an increase in the specific allowances. The Company’s non-accrual loans decreased $10.4 million from  December 31, 2009 to December 31, 2011 primarily as a result of the charge-off of two loans which were placed on non- accrual during 2009. These two loans consisted of a $4.3 million construction loan and a $2.4 million commercial  agriculture loan and were primarily responsible for the increase in the Company’s non-accrual loans during 2009. During  2010, the Company charged off the remaining balance of $2.3 million associated with the commercial agriculture loan and  $3.3 million of the construction loan. The remaining $1.0 million balance of the construction loan was charged-off in 2011. The increase in real estate owned during 2012 was primarily associated with $587,000 of real estate owned  acquired in The Wellsville Bank acquisition. Partially offsetting the increase was a charge of $175,000 to reflect declines in  the fair value of certain real estate owned and from the sales of residential properties. The decline in real estate owned  during 2011 was primarily related to recording a charge of $517,000 to reflect declines in the fair value of certain real estate  owned and from the sales of residential properties. During 2010, real estate owned increased by $2.1 million primarily as  29  Fixed Adjustable Total One-to-four family residential real estate  $ 37,113 $ 35,788 $ 72,901  Construction and land 2,722 1,033 3,755  Commercial real estate 22,154 48,475 70,629  Commercial loans 11,317 9,786 21,103  Agriculture loans 3,723 5,237 8,960  Municipal loans 5,500 - 5,500  Consumer loans 7,373 2,027 9,400  Total gross loans 89,902 $ 102,346 $ 192,248 $ As of December 31, 2012 (Dollars in thousands) 2012 2011 2010 2009 2008 Total non-accrual loans  $ 9,108 $ 1,419 $ 4,817 $11,830 $ 5,748  Accruing loans over 90 days past due - - - -  -  Non-performing investments - 1,104 1,125 1,528  - Real estate owned, net 2,444 2,264 3,194 1,129 1,934  Total non-performing assets  $11,552 $ 4,787 $ 9,136 $14,487 $ 7,682  Total non-performing loans to total gross loans 2.84% 0.45% 1.55% 3.45% 1.56% Total non-performing assets to total assets 1.88% 0.80% 1.63% 2.48% 1.28% Allowance for loan losses to non-performing loans 50.30% 331.71% 103.11% 46.22% 67.35% As of December 31,  (Dollars in thousands)