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Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2021 | Dec. 31, 2020
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Deferred tax assets: |  |
Allowance for credit losses on loans | $ 18,102 | $ 12,031
Allowance for credit losses on unfunded commitments | 3,103 | 0
Excess book over tax pension plan cost | 467 | 367
Deferred compensation | 571 | 257
Federal & state net operating loss and tax credit carryforwards | 206 | 282
Accruals, book versus tax | 4,235 | 3,232
Pension | 81 | 418
Unrealized losses on securities available for sale | 7,369 | 0
Foreclosed real estate | 20 | 123
Basis differences in assets acquired in FDIC transactions | 504 | 647
Purchase accounting adjustments | 4,076 | 0
Equity compensation | 694 | 661
Partnership investments | 310 | 258
Leases | 108 | 120
SBA servicing asset | 108 | 358
All other | 101 | 3
Gross deferred tax assets | 40,055 | 18,757
Less: Valuation allowance | (10) | (14)
Net deferred tax assets | 40,045 | 18,743
Deferred tax liabilities: |  |
Loan fees | (2,840) | (1,011)
Depreciable basis of fixed assets | (5,790) | (4,809)
Amortizable basis of intangible assets | (10,328) | (7,965)
FHLB stock dividends | 0 | (236)
Trust preferred securities | (453) | (473)
Unrealized gain on securities available for sale | 0 | (4,699)
Gross deferred tax liabilities | (19,411) | (19,193)
Net deferred tax asset (liability) - included in other assets (liabilities) | $ 20,634 |
Net deferred tax asset (liability) - included in other assets (liabilities) |  | $ (450)

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