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INCOME TAXES - Schedule of Net Deferred Tax Asset (Details 2) - USD ($) $ in Thousands | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Deferred tax assets |  |
Accrued expenses not deducted for tax purposes | $ 17,720 | $ 14,646
Allowance for credit losses | 46,372 | 38,774
Deferred Tax Assets, Derivative Instruments | 5,304 | 7,825
Employee and director equity compensation | 1,930 | 1,660
Deferred Tax Assets, Tax Credit Carryforwards, Foreign | 89 | 89
Loan basis difference fair value adjustment | 1,612 | 1,811
Deferred Tax Assets, Operating Loss Carryforwards | 627 | 633
Deferred Tax Assets, Unrealized Losses on Available-for-Sale Securities, Gross | 23,795 | 29,536
Deferred Tax Asset, Operating Lease Liability | 15,471 | 15,387
State purchased credits | 21,448 | 0
Other | 621 | 587
Gross deferred tax assets | 134,989 | 110,948
Deferred Tax Assets, Valuation Allowance | (531) | (467)
Deferred Tax Assets, Net of Valuation Allowance | 134,458 | 110,481
Deferred tax liabilities |  |
Core deposit and other intangibles | 1,453 | 2,865
Deferred loan fees, net | 8,080 | 8,160
Fixed assets | 14,747 | 16,606
Goodwill | 11,476 | 11,291
Deferred Tax Liabilities, Prepaid Expenses | 7,260 | 3,482
Deferred Tax Liabilities, Leasing Arrangements | 14,921 | 14,781
Other | 1,868 | 1,884
Gross deferred tax liabilities | 59,805 | 59,069
Total net deferred tax asset | $ 74,653 | $ 51,412

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