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INCOME TAX - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Assets: |  |
Differences in Accounting for Credit Losses | $ 51,186 | $ 54,734
Differences in Accounting for Loan Fees | 2,193 | 2,398
Deferred Compensation | 3,950 | 4,021
Federal & State Income Tax Loss Carryforward and Credits | 1,166 | 600
Net Unrealized Loss on Securities Available for Sale | 50,084 | 46,161
Other | 5,771 | 6,716
Total Assets | 114,350 | 114,630
Liabilities: |  |
Differences in Depreciation Methods | 8,801 | 7,439
Differences in Accounting for Loans and Securities | 920 | 1,284
Differences in Accounting for Mortgage Servicing Rights | 2,280 | 1,987
Difference in Accounting for Pensions and Other Employee Benefits | 8,156 | 6,072
State Income Tax | 1,416 | 1,428
REIT Dividend Deferral | 677 | 2,979
Other | 6,208 | 8,692
Total Liabilities | 28,458 | 29,881
Net Deferred Tax Asset | $ 85,892 | $ 84,749

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