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INCOME TAXES - Summary of Net Deferred Tax Asset And Liability (Details) - USD ($) $ in Thousands | Dec. 31, 2020 | Dec. 31, 2019
--- | --- | ---
Deferred tax assets: |  |
Bad debts | $ 15,634 | $ 12,945
Pension and deferred compensation liability | 2,006 | 1,505
Nonaccrual loan interest | 892 | 1,104
Long-term incentive plan | 1,212 | 2,281
Lease liability | 1,190 | 1,303
Other | 745 | 510
Deferred Tax Assets, Gross | 21,679 | 19,648
Deferred tax liabilities: |  |
Depreciation | 4,718 | 4,741
Loan servicing rights | 1,162 | 1,019
State taxes | 524 | 464
Intangible assets | 1,265 | 1,270
REIT spillover dividend | 1,180 | 1,401
Prepaid expenses | 948 | 795
Lease Right of use | 1,190 | 1,303
Other | 442 | 382
Deferred Tax Liabilities, Gross | 11,429 | 11,375
Valuation allowance | 0 | 0
Net deferred tax asset | $ 10,250 | $ 8,273

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