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FAIR VALUE - Significant unobservable inputs (Details) | Dec. 31, 2022 USD ($) | Dec. 31, 2021 USD ($)
--- | --- | ---
Significant unobservable inputs used in determination of fair value of assets classified as Level 3 |  |
Mortgage servicing rights | $ 5,107,000 | $ 1,469,000
Level 3 |  |
Significant unobservable inputs used in determination of fair value of assets classified as Level 3 |  |
Individually assessed loans |  | 1,820,000
Other real estate owned | 503,000 | $ 718,000
Other real estate owned, measurement input [Extensible List] |  | Estimated cost of disposal/market adjustment
Mortgage servicing rights | 1,169,000 |
Mortgage servicing rights, measurement input |  | 810,000
Contingent consideration | $ (2,800,000) | $ 3,100,000
Level 3 | Fair value of collateral |  |
Significant unobservable inputs used in determination of fair value of assets classified as Level 3 |  |
Individually assessed loans, Valuation Technique [Extensible List] |  | Fair value of collateral
Other real estate owned, valuation technique [Extensible List] | Fair value of collateral | Fair value of collateral
Level 3 | Fair value of collateral | Estimated cost of disposal/market adjustment |  |
Significant unobservable inputs used in determination of fair value of assets classified as Level 3 |  |
Individually assessed loans, Measurement Input [Extensible List] |  | Estimated cost of disposal/market adjustment
Other real estate owned, measurement input [Extensible List] | Estimated cost of disposal/market adjustment |
Level 3 | Discounted Cash Flow |  |
Significant unobservable inputs used in determination of fair value of assets classified as Level 3 |  |
Mortgage servicing rights, Valuation Technique [Extensible List] | Discounted Cash Flow | Discounted Cash Flow
Contingent consideration, Valuation Technique [Extensible List] | Discounted Cash Flow |
Level 3 | Discounted Cash Flow | Weighted average constant prepayment rate |  |
Significant unobservable inputs used in determination of fair value of assets classified as Level 3 |  |
Mortgage servicing rights, Measurement Input [Extensible List] | Weighted average constant prepayment rate | Weighted average constant prepayment rate
Level 3 | Discounted Cash Flow | Weighted average discount rate |  |
Significant unobservable inputs used in determination of fair value of assets classified as Level 3 |  |
Mortgage servicing rights, Measurement Input [Extensible List] | Weighted average discount rate | Weighted average discount rate
Contingent consideration, Measurement Input [Extensible List] | Weighted average discount rate | Weighted average discount rate
Level 3 | Discounted Cash Flow | Adequate compensation |  |
Significant unobservable inputs used in determination of fair value of assets classified as Level 3 |  |
Mortgage servicing rights, Measurement Input [Extensible List] | Adequate compensation | Adequate compensation
Level 3 | Discounted Cash Flow | Probability adjusted level of retained revenue |  |
Significant unobservable inputs used in determination of fair value of assets classified as Level 3 |  |
Contingent consideration, Measurement Input [Extensible List] | Probability adjusted level of retained revenue | Probability adjusted level of retained revenue
Level 3 | Minimum | Fair value of collateral | Estimated cost of disposal/market adjustment |  |
Significant unobservable inputs used in determination of fair value of assets classified as Level 3 |  |
Individually assessed loans, measurement input |  | 9.0
Other real estate owned, measurement input | 9.0 | 31.8
Level 3 | Minimum | Discounted Cash Flow | Weighted average constant prepayment rate |  |
Significant unobservable inputs used in determination of fair value of assets classified as Level 3 |  |
Mortgage servicing rights, measurement input | 2.9 | 6.4
Level 3 | Minimum | Discounted Cash Flow | Weighted average discount rate |  |
Significant unobservable inputs used in determination of fair value of assets classified as Level 3 |  |
Mortgage servicing rights, measurement input | 4.6 | 2.3
Contingent consideration, measurement input | 5.9 | 1.4
Level 3 | Minimum | Discounted Cash Flow | Probability adjusted level of retained revenue |  |
Significant unobservable inputs used in determination of fair value of assets classified as Level 3 |  |
Contingent consideration, measurement input 2 | $ 3,100,000 | $ 3,000,000
Level 3 | Maximum | Fair value of collateral | Estimated cost of disposal/market adjustment |  |
Significant unobservable inputs used in determination of fair value of assets classified as Level 3 |  |
Individually assessed loans, measurement input |  | 43.1
Other real estate owned, measurement input | 72.8 | 42.3
Level 3 | Maximum | Discounted Cash Flow | Weighted average constant prepayment rate |  |
Significant unobservable inputs used in determination of fair value of assets classified as Level 3 |  |
Mortgage servicing rights, measurement input | 3.3 | 15.2
Level 3 | Maximum | Discounted Cash Flow | Weighted average discount rate |  |
Significant unobservable inputs used in determination of fair value of assets classified as Level 3 |  |
Mortgage servicing rights, measurement input | 4.9 | 2.7
Contingent consideration, measurement input | 6.2 | 1.7
Level 3 | Maximum | Discounted Cash Flow | Probability adjusted level of retained revenue |  |
Significant unobservable inputs used in determination of fair value of assets classified as Level 3 |  |
Contingent consideration, measurement input 2 | $ 5,100,000 | $ 5,800,000
Level 3 | Weighted average | Fair value of collateral | Estimated cost of disposal/market adjustment |  |
Significant unobservable inputs used in determination of fair value of assets classified as Level 3 |  |
Individually assessed loans, measurement input |  | (43.1)
Other real estate owned, measurement input | (35.7) | (33.3)
Level 3 | Weighted average | Discounted Cash Flow | Weighted average constant prepayment rate |  |
Significant unobservable inputs used in determination of fair value of assets classified as Level 3 |  |
Mortgage servicing rights, measurement input | (2.9) | (14.0)
Level 3 | Weighted average | Discounted Cash Flow | Weighted average discount rate |  |
Significant unobservable inputs used in determination of fair value of assets classified as Level 3 |  |
Mortgage servicing rights, measurement input | (4.9) | (2.6)
Contingent consideration, measurement input | (6.1) | 1.5
Commitments to originate real estate loans for sale | Level 3 |  |
Significant unobservable inputs used in determination of fair value of assets classified as Level 3 |  |
Commitments to originate real estate loans for sale | $ 5,000 | $ 51,000
Commitments to originate real estate loans for sale | Level 3 | Embedded servicing value |  |
Significant unobservable inputs used in determination of fair value of assets classified as Level 3 |  |
Commitments to originate real estate loans for sale, measurement input | 1.0 | 1.0
Commitments to originate real estate loans for sale | Level 3 | Discounted Cash Flow |  |
Significant unobservable inputs used in determination of fair value of assets classified as Level 3 |  |
Commitments to originate real estate loans for sale, Valuation Technique [Extensible List] | Discounted Cash Flow | Discounted Cash Flow
Commitments to originate real estate loans for sale | Level 3 | Discounted Cash Flow | Embedded servicing value |  |
Significant unobservable inputs used in determination of fair value of assets classified as Level 3 |  |
Commitments to originate real estate loans for sale, Measurement Input [Extensible List] | Embedded servicing value | Embedded servicing value
Business loans held for sale | Level 3 | Adequate compensation |  |
Significant unobservable inputs used in determination of fair value of assets classified as Level 3 |  |
Business loans held for sale, measurement input | 7 | 7

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- Definition Fair value, after the effects of master netting arrangements, of a financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes assets not subject to a master netting arrangement and not elected to be offset. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 55 -Paragraph 10 -URI https://asc.fasb.org/extlink&oid=99393222&loc=SL20226008-175313 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 55 -Paragraph 22 -URI https://asc.fasb.org/extlink&oid=99393222&loc=SL20226052-175313 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -URI https://asc.fasb.org/extlink&oid=123594938&loc=d3e13433-108611 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=51824906&loc=SL20225862-175312 + Details
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- Definition Carrying amount of other real estate not separately disclosed, including, but not limited to, real estate investments, real estate loans that qualify as investments in real estate, and premises that are no longer used in operations may also be included in real estate owned. This does not include real estate assets taken in settlement of troubled loans through surrender or foreclosure. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.10(4)) -URI https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878 + Details
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