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INCOME TAXES (Details 2) - USD ($) $ in Thousands | Dec. 31, 2019 | Jan. 01, 2019 | Dec. 31, 2018
--- | --- | --- | ---
Deferred tax assets |  |  |
Accrued expenses not deducted for tax purposes | $ 13,855 |  | $ 11,922
Allowance for loan losses | 18,993 |  | 17,764
Employee and director equity compensation | 1,708 |  | 1,636
Loan basis difference fair value adjustment | 6,804 |  | 4,761
Deferred Tax Assets, Operating Loss Carryforwards | 2,546 |  | 170
Deferred Tax Assets, Unrealized Losses on Available-for-Sale Securities, Gross | 0 |  | 1,850
Deferred Tax Asset, Operating Lease Liability | 16,393 |  |
Operating Lease, Liability | (58,302) | $ (34,100) | 0
Other | 1,311 |  | 1,561
Gross deferred tax assets | 61,610 |  | 39,664
Deferred Tax Assets, Valuation Allowance | (187) |  | (170)
Deferred Tax Assets, Net of Valuation Allowance | 61,423 |  | 39,494
Deferred tax liabilities |  |  |
Core deposit and other intangibles | 5,802 |  | 3,803
Deferred loan fees, net | 4,944 |  | 4,759
Deferred Tax Liabilities, Derivatives | 6,461 |  | 2,413
Fixed assets | 8,194 |  | 5,259
Goodwill | 10,645 |  | 10,388
Deferred Tax Liabilities, Prepaid Expenses | 3,487 |  | 3,483
Deferred Tax Liabilities, Leasing Arrangements | 15,911 |  | 0
Other | 3,965 |  | 1,139
Gross deferred tax liabilities | 59,409 |  | 31,244
Total net deferred tax asset | $ 2,014 |  | $ 8,250

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