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INCOME TAXES - RECONCILIATION OF CORPORATE TAX RATE (Details)
9 Months Ended
Sep. 30, 2023
Sep. 30, 2022
Income Tax Disclosure [Abstract]    
U.S. statutory corporate rate 21.00% 21.00%
Non-taxable income and nondeductible benefits, net (0.40%) (0.10%)
State taxes 2.10% 1.90%
Effective tax rate 22.70% 22.80%