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Income Taxes - Schedule of Significant Components of the Company's Deferred Tax Liabilities and Assets (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
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Deferred Tax Liabilities: |  |
Accelerated Depreciation | $ (8,513) | $ (7,958)
Accrued Pension Cost | (11,270) | (11,270)
Federal Home Loan Bank of Des Moines Stock | (3,416) | (6,597)
Lease Transactions | (22,571) | (25,741)
Operating Lease Liabilities | (22,826) | (24,469)
Investment in Variable Interest Entities | (887) | (700)
Deferred Loan Fees | (4,496) | (4,798)
Originated Mortgage Servicing Rights | (5,553) | (6,008)
Other | (16) | (909)
Gross Deferred Tax Liabilities | (79,548) | (88,450)
Deferred Tax Assets: |  |
Allowance for Credit Losses | 40,370 | 40,056
Minimum Pension Liability | 8,390 | 9,046
Accrued Expenses | 20,020 | 20,066
Postretirement Benefit Obligations | 7,058 | 7,005
Capital Lease Expenses | 2,148 | 2,156
Operating Lease Right-of-Use Assets | 25,102 | 26,648
Restricted Stock | 6,535 | 5,988
Net Unrealized Losses on Investments Securities | 134,685 | 147,716
Deductible State and Local Taxes | 1,966 | 2,360
Low Income Housing Investments | 4,569 | 5,349
Other | 10,049 | 5,995
Gross Deferred Tax Assets Before Valuation Allowance | 260,892 | 272,385
Valuation Allowance | (6,728) | (6,222)
Gross Deferred Tax Assets After Valuation Allowance | 254,164 | 266,163
Net Deferred Tax Assets | $ 174,616 | $ 177,713

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