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INCOME TAX - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Assets: |  |
Differences in Accounting for Credit Losses | $ 54,734 | $ 61,484
Differences in Accounting for Loan Fees | 2,398 | 2,094
Deferred Compensation | 4,021 | 3,922
Federal & State Income Tax Loss Carryforward and Credits | 600 | 600
Net Unrealized Loss on Securities Available for Sale | 46,161 | 62,323
Other | 6,716 | 2,883
Total Assets | 114,630 | 133,306
Liabilities: |  |
Differences in Depreciation Methods | 7,439 | 7,039
Differences in Accounting for Loans and Securities | 1,284 | 1,058
Differences in Accounting for Mortgage Servicing Rights | 1,987 | 616
Difference in Accounting for Pensions and Other Employee Benefits | 6,072 | 3,687
State Income Tax | 1,428 | 1,859
REIT Dividend Deferral | 2,979 | 3,088
Other | 8,692 | 6,502
Total Liabilities | 29,881 | 23,849
Net Deferred Tax Asset | $ 84,749 | $ 109,457

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