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INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred tax assets: |  |
Basis difference related to hedge items | $ 84,922 | $ 53,360
Unrealized losses on available-for-sale securities | 20,514 | 26,371
Allowance for losses | 3,842 | 3,603
Compensation and Benefits | 2,127 | 1,639
Stock-based compensation | 2,481 | 1,755
Capital loss carryforwards | 35 | 32
Valuation allowance | (35) | (32)
Other | 2,051 | 1,444
Total deferred tax assets | 115,937 | 88,172
Deferred tax liability: |  |
Basis differences related to financial derivatives | 80,887 | 49,526
Unrealized gains on cash flow hedges | 9,843 | 12,855
Basis difference related to structured securitizations | 16,647 | 7,782
Other | 90 | 5
Total deferred tax liability | 107,467 | 70,168
Net deferred tax asset | $ 8,470 | $ 18,004

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