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INCOME TAXES (Details 2) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Deferred tax assets |  |
Accrued expenses not deducted for tax purposes | $ 16,162 | $ 15,909
Allowance for credit losses | 42,748 | 41,541
Deferred Tax Assets, Derivative Instruments | 14,328 | 0
Employee and director equity compensation | 1,388 | 1,489
Deferred Tax Assets, Tax Credit Carryforwards, Foreign | 89 | 89
Loan basis difference fair value adjustment | 2,273 | 2,286
Deferred Tax Assets, Operating Loss Carryforwards | 606 | 637
Deferred Tax Assets, Unrealized Losses on Available-for-Sale Securities, Gross | 38,968 | 2,921
Deferred Tax Asset, Operating Lease Liability | 17,069 | 17,970
Other | 791 | 1,188
Gross deferred tax assets | 134,422 | 84,030
Deferred Tax Assets, Valuation Allowance | (358) | (306)
Deferred Tax Assets, Net of Valuation Allowance | 134,064 | 83,724
Deferred tax liabilities |  |
Core deposit and other intangibles | 4,137 | 5,927
Deferred loan fees, net | 8,281 | 6,107
Deferred Tax Liabilities, Derivatives | 0 | 5,536
Fixed assets | 18,132 | 18,437
Goodwill | 11,432 | 11,249
Deferred Tax Liabilities, Prepaid Expenses | 3,469 | 3,296
Deferred Tax Liabilities, Leasing Arrangements | 16,565 | 16,829
Other | 2,112 | 1,825
Gross deferred tax liabilities | 64,128 | 69,206
Total net deferred tax asset | $ 69,936 | $ 14,518

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