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INCOME TAXES (Details 2) - USD ($) $ in Thousands | Dec. 31, 2018 | Dec. 31, 2017
--- | --- | ---
Deferred tax assets |  |
Accrued expenses not deducted for tax purposes | $ 11,922 | $ 9,268
Allowance for loan losses | 17,764 | 16,702
Deferred gain on sale leaseback transaction | 704 | 909
Employee and director equity compensation | 1,636 | 1,559
Federal Home Loan Bank borrowings fair value adjustment | 15 | 26
Loan basis difference fair value adjustment | 4,761 | 3,070
Deferred Tax Assets, Operating Loss Carryforwards | 170 | 127
Deferred Tax Assets, Unrealized Losses on Available-for-Sale Securities, Gross | 1,850 | 106
Other | 842 | 527
Gross deferred tax assets | 39,664 | 32,294
Deferred Tax Assets, Valuation Allowance | (170) | (121)
Deferred Tax Assets, Net of Valuation Allowance | 39,494 | 32,173
Deferred tax liabilities |  |
Core deposit and other intangibles | 3,803 | 2,057
Deferred loan fees, net | 4,759 | 4,275
Deferred Tax Liabilities, Derivatives | 2,413 | 524
Fixed assets | 5,259 | 5,270
Goodwill | 10,388 | 10,265
Deferred Tax Liabilities, Prepaid Expenses | 3,483 | 3,056
Other | 1,139 | 1,251
Gross deferred tax liabilities | 31,244 | 26,698
Total net deferred tax asset | $ 8,250 | $ 5,475

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