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INCOME TAXES - Summary of Net Deferred Tax Asset And Liability (Details) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Deferred tax assets: |  |
Bad debts | $ 18,561 | $ 17,321
Pension and deferred compensation liability | 2,272 | 2,351
Nonaccrual loan interest | 256 | 600
Long-term incentive plan | 2,894 | 1,896
Lease liability | 1,354 | 1,078
Deferred loan fees | 572 | 771
Accrued legal reserve | 819 | 0
Other | 1,130 | 191
Deferred tax asset | 27,858 | 24,208
Deferred tax liabilities: |  |
Depreciation | 4,257 | 4,279
Loan servicing rights | 694 | 717
State taxes | 786 | 679
Intangible assets | 1,270 | 1,270
REIT spillover dividend | 1,290 | 1,180
Prepaid expenses | 988 | 952
Lease right of use | 1,354 | 1,078
Other | 585 | 194
Deferred tax liability | 11,224 | 10,349
Valuation allowance | 0 | 0
Net deferred tax asset | $ 16,634 | $ 13,859

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