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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2018
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | The following table presents the components of income tax expense (benefit) of continuing operations for the periods indicated:
|  | Year Ended December 31,
($ in thousands) |  | 2018 |  | 2017 |  | 2016
Current income taxes: |  |  |  |  |  |
Federal |  | $ | 5,720 |  |  | $ | (2,215 | ) |  | $ | (3,044 | )
State |  | 5,035 |  |  | 6,006 |  |  | 11,180 |
Total current income tax expense |  | 10,755 |  |  | 3,791 |  |  | 8,136 |
Deferred income taxes: |  |  |  |  |  |
Federal |  | (4,418 | ) |  | (25,938 | ) |  | 6,699 |
State |  | (1,493 | ) |  | (4,434 | ) |  | (1,086 | )
Total deferred income tax expense |  | (5,911 | ) |  | (30,372 | ) |  | 5,613 |
Income tax expense (benefit) |  | $ | 4,844 |  |  | $ | (26,581 | ) |  | $ | 13,749 |
Schedule of Effective Income Tax Rate Reconciliation | The following table presents a reconciliation of the recorded income tax expense (benefit) of continuing operations to the amount of taxes computed by applying the applicable statutory Federal income tax rate of 21.0 percent to income from continuing operations before income taxes for the year ended December 31, 2018, and 35.0 percent for the years ended December 31, 2017 and 2016:
|  | Year Ended December 31,
|  | 2018 |  | 2017 |  | 2016
Computed expected income tax expense (benefit) at Federal statutory rate |  | 21.0 | % |  | 35.0 | % |  | 35.0 | %
Increase (decrease) resulting from: |  |  |  |  |  |
Proportional amortization |  | 4.3 | % |  | 5.1 | % |  | 0.4 | %
Other permanent book-tax differences |  | 0.4 | % |  | (2.1 | )% |  | 0.2 | %
State tax expense, net of federal benefit |  | 5.9 | % |  | 3.7 | % |  | 6.4 | %
Income tax credits |  | (25.4 | )% |  | (149.5 | )% |  | (33.9 | )%
Basis reduction in investment in alternative energy partnership |  | 2.2 | % |  | 24.9 | % |  | 5.8 | %
Write-off of Goodwill for discontinued operations |  | — | % |  | 2.7 | % |  | — | %
Bank owned life insurance policies |  | (1.0 | )% |  | (3.0 | )% |  | (0.8 | )%
Equity compensation windfall tax benefits |  | (0.5 | )% |  | (7.0 | )% |  | — | %
Remeasurement from the Tax Cuts and Jobs Act |  | — | % |  | (7.8 | )% |  | — | %
Reserve for uncertain tax positions |  | 0.1 | % |  | 1.9 | % |  | — | %
Other, net |  | 3.3 | % |  | (2.7 | )% |  | 0.6 | %
Effective tax rates |  | 10.3 | % |  | (98.8 | )% |  | 13.7 | %
Schedule of Deferred Tax Assets and Liabilities | The following table presents the tax effects of temporary differences that give rise to significant portions of deferred tax assets and deferred tax liabilities as of the dates indicated:
|  | December 31,
($ in thousands) |  | 2018 |  | 2017
Deferred tax assets: |  |  |  |
Allowance for loan and lease losses |  | $ | 18,813 |  |  | $ | 15,178 |
Stock-based compensation expense |  | 2,249 |  |  | 2,899 |
Accrued expenses |  | 2,678 |  |  | 1,465 |
Reserve for loss on repurchased loans |  | 736 |  |  | 2,031 |
Federal net operating losses |  | 471 |  |  | 571 |
State net operating losses |  | 759 |  |  | 871 |
Federal income tax credits |  | 27,087 |  |  | 27,550 |
Unrealized loss on securities available-for-sale |  | 10,046 |  |  | — |
Deferred loan fees |  | 2,446 |  |  | — |
Amortization of intangible assets |  | 1,101 |  |  | 732 |
Prior year state tax deduction |  | 1,272 |  |  | 1,527 |
Other deferred tax assets |  | 3,456 |  |  | 3,468 |
Total deferred tax assets |  | 71,114 |  |  | 56,292 |
Deferred tax liabilities: |  |  |  |
Investments in partnerships |  | (5,317 | ) |  | (237 | )
Mortgage servicing rights |  | (520 | ) |  | (9,337 | )
Deferred loan fees and costs |  | (8,528 | ) |  | (7,005 | )
Depreciation on premises and equipment |  | (4,710 | ) |  | (3,797 | )
Unrealized gain on securities available-for-sale |  | — |  |  | (2,368 | )
Other deferred tax liabilities |  | (2,635 | ) |  | (2,474 | )
Total deferred tax liabilities |  | (21,710 | ) |  | (25,218 | )
Valuation allowance |  | — |  |  | — |
Net deferred tax assets |  | $ | 49,404 |  |  | $ | 31,074 |
Schedule of Unrecognized Tax Benefits Roll Forward | The table below summarizes the activity related to the Company's unrecognized tax benefits for the periods indicated:
|  | Year Ended December 31,
($ in thousands) |  | 2018 |  | 2017 |  | 2016
Beginning balance |  | $ | 1,047 |  |  | $ | — |  |  | $ | — |
Increase related to prior year tax positions |  | — |  |  | 867 |  |  | — |
Increase in current year tax positions |  | 180 |  |  | 180 |  |  | — |
Ending balance |  | $ | 1,227 |  |  | $ | 1,047 |  |  | $ | — |

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