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INCOME TAXES - Schedule of Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
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Deferred tax assets: |  |
Allowance for credit losses | $ 28,312 | $ 30,441
Unrealized capital loss on tax credit investments | 1,603 | 1,451
Net unrealized loss on securities available for sale, swaps, and pension in OCI | 63,335 | 1,085
Employee benefit plans | 11,659 | 8,435
Purchase accounting adjustments | 4,342 | 4,829
Net operating loss carryforwards | 503 | 1,139
Deferred loan fees | 4,049 | 2,449
Lease liability | 14,148 | 14,940
Premises and equipment | 2,630 | 1,850
Nonaccrual interest | 1,069 | 1,722
Intangible amortization | 659 | 0
Other | 1,778 | 1,845
Deferred tax assets, net before valuation allowances | 134,087 | 70,186
Valuation allowance | (400) | (400)
Deferred tax assets, net of valuation allowances | 133,687 | 69,786
Deferred tax liabilities: |  |
Loan servicing rights | (1,212) | (1,488)
Intangible amortization | 0 | (545)
Unamortized tax credit reserve | (1,687) | (1,075)
Right-of-use asset | (12,457) | (14,058)
Deferred tax liabilities | (15,356) | (17,166)
Deferred tax assets, net | $ 118,331 | $ 52,620

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