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INCOME TAXES - Schedule of the Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred tax assets: |  |
ACL | $ 27,068 | $ 26,979
Unrealized loss on cash flow hedge | 6,654 | 8,365
Unrealized losses on securities available for sale, net | 70,423 | 88,666
Unrealized losses on securities held to maturity | 10,156 | 11,919
Stock-based compensation | 5,767 | 5,504
Deferred compensation | 0 | 53
Purchase accounting adjustments | 764 | 656
Accrued vacation | 456 | 411
Lease liabilities | 3,092 | 3,564
Employee costs | 4,789 | 3,298
Unrealized loss on equity securities | 75 | 0
Other | 67 | 376
Total deferred tax assets | 129,311 | 149,791
Deferred tax liabilities: |  |
Basis in premises and equipment | (2,830) | (1,541)
Affordable housing partnerships and other investments | (8,341) | (6,669)
Purchase accounting adjustments | (1,133) | (1,207)
Mortgage servicing assets | (1,336) | (2,132)
Basis in core deposit, customer intangible assets, and asset purchase goodwill | (4,709) | (6,956)
Deferred loan origination costs | (3,691) | (3,845)
Right of use assets | (3,015) | (3,518)
Unrealized gain on equity securities | 0 | (512)
Other | (251) | (586)
Total deferred tax liabilities | (25,306) | (26,966)
Net deferred tax asset | $ 104,005 | $ 122,825

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