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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