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Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
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Deferred tax assets: |  |
Allowance for credit losses on loans | $ 25,431 | $ 20,900
Allowance for credit losses on unfunded commitments | 2,632 | 3,057
Excess book over tax pension plan cost | 403 | 365
Deferred compensation | 1,453 | 638
Federal & state net operating loss and tax credit carryforwards | 188 | 197
Accruals, book versus tax | 3,462 | 4,404
Pension | 23 | 0
Unrealized losses on securities available for sale | 92,767 | 102,046
Foreclosed real estate | 0 | 3
Basis differences in assets acquired in FDIC transactions | 46 | 0
Purchase accounting adjustments | 4,691 | 2,982
Equity compensation | 1,524 | 768
Partnership investments | 773 | 652
Leases | 178 | 151
SBA servicing asset | 31 | 77
Gross deferred tax assets | 133,602 | 136,240
Less: Valuation allowance | (17) | (30)
Net deferred tax assets | 133,585 | 136,210
Deferred tax liabilities: |  |
Loan fees | (2,952) | (3,102)
Depreciable basis of fixed assets | (7,070) | (5,493)
Amortizable basis of intangible assets | (15,523) | (10,047)
Basis differences in assets acquired in FDIC transactions | 0 | (108)
Trust preferred securities | (388) | (416)
Pension | 0 | (12)
Gross deferred tax liabilities | (25,933) | (19,178)
Net deferred tax asset | $ 107,652 | $ 117,032

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