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Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2023
Dec. 31, 2022
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