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INCOME TAXES (Details 2) - USD ($) $ in Thousands | Dec. 31, 2017 | Dec. 31, 2016
--- | --- | ---
Deferred tax assets |  |
Accrued expenses not deducted for tax purposes | $ 9,268 | $ 15,401
Allowance for loan losses | 16,702 | 24,681
Deferred gain on sale leaseback transaction | 909 | 1,744
Employee and director equity compensation | 1,559 | 2,095
Federal Home Loan Bank borrowings fair value adjustment | 26 | 82
Loan basis difference fair value adjustment | 3,070 | 4,336
Deferred Tax Assets, Operating Loss Carryforwards | 127 | 69
Deferred Tax Assets, Unrealized Losses on Available-for-Sale Securities, Gross | 106 | 0
Other | 527 | 1,015
Gross deferred tax assets | 32,294 | 49,423
Deferred Tax Assets, Valuation Allowance | (121) | (69)
Deferred Tax Assets, Net of Valuation Allowance | 32,173 | 49,354
Deferred tax liabilities |  |
Core deposit and other intangibles | 2,057 | 3,040
Deferred loan fees, net | 4,275 | 5,407
Fixed assets | 5,270 | 6,168
Goodwill | 10,265 | 14,737
Net unrealized gain on securities available for sale | 0 | 105
Deferred Tax Liabilities, Derivatives | 524 | 454
Other | 4,307 | 3,909
Gross deferred tax liabilities | 26,698 | 33,820
Total net deferred tax asset | $ 5,475 | $ 15,534

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