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INCOME TAXES - Summary of Net Deferred Tax Asset And Liability (Details) - USD ($) $ in Thousands | Dec. 31, 2021 | Dec. 31, 2020
--- | --- | ---
Deferred tax assets: |  |
Bad debts | $ 17,321 | $ 15,634
Pension and deferred compensation liability | 2,351 | 2,006
Nonaccrual loan interest | 600 | 892
Long-term incentive plan | 1,896 | 1,212
Lease liability | 1,078 | 1,190
Deferred loan fees | 771 | 0
Other | 191 | 745
Deferred tax asset | 24,208 | 21,679
Deferred tax liabilities: |  |
Depreciation | 4,279 | 4,718
Loan servicing rights | 717 | 1,162
State taxes | 679 | 524
Intangible assets | 1,270 | 1,265
REIT spillover dividend | 1,180 | 1,180
Prepaid expenses | 952 | 948
Lease right of use | 1,078 | 1,190
Other | 194 | 442
Deferred tax liability | 10,349 | 11,429
Valuation allowance | 0 | 0
Net deferred tax asset | $ 13,859 | $ 10,250

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