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INCOME TAXES (Details 2) - USD ($) $ in Thousands | Dec. 31, 2021 | Dec. 31, 2020
--- | --- | ---
Deferred tax assets |  |
Accrued expenses not deducted for tax purposes | $ 15,909 | $ 13,804
Allowance for credit losses | 41,541 | 32,265
Employee and director equity compensation | 1,489 | 1,548
Deferred Tax Assets, Tax Credit Carryforwards, Foreign | 89 | 89
Loan basis difference fair value adjustment | 2,286 | 4,791
Deferred Tax Assets, Operating Loss Carryforwards | 637 | 226
Deferred Tax Assets, Unrealized Losses on Available-for-Sale Securities, Gross | 2,921 | 0
Deferred Tax Asset, Operating Lease Liability | 17,970 | 15,846
Other | 1,188 | 999
Gross deferred tax assets | 84,030 | 69,568
Deferred Tax Assets, Valuation Allowance | (306) | (280)
Deferred Tax Assets, Net of Valuation Allowance | 83,724 | 69,288
Deferred tax liabilities |  |
Core deposit and other intangibles | 5,927 | 4,344
Deferred loan fees, net | 6,107 | 336
Deferred Tax Liabilities, Derivatives | 5,536 | 13,036
Fixed assets | 18,437 | 7,786
Goodwill | 11,249 | 10,947
Deferred Tax Liabilities Unrealized Gains on Available for Sale | 0 | 4,152
Deferred Tax Liabilities, Prepaid Expenses | 3,296 | 3,404
Deferred Tax Liabilities, Leasing Arrangements | 16,829 | 12,979
Other | 1,825 | 1,573
Gross deferred tax liabilities | 69,206 | 58,557
Total net deferred tax asset | $ 14,518 | $ 10,731

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