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INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2025 | Dec. 31, 2024
--- | --- | ---
Deferred tax assets: |  |
Allowance for credit losses on loans and unfunded commitments | $ 21,969 | $ 20,457
Deferred loan fees | 62 | 62
Deferred compensation | 2,367 | 2,621
Loans and securities purchase accounting adjustments | 11,415 | 15,485
Net unrealized loss on available for sale securities | 19,393 | 33,322
Other deferred assets | 1,647 | 1,760
Total deferred tax assets | 56,853 | 73,707
Deferred tax liabilities: |  |
Core deposit intangible and other purchase accounting adjustments | (15,409) | (19,922)
Premises and equipment basis difference | (2,336) | (2,633)
Total deferred tax liabilities | (17,745) | (22,555)
Net deferred tax assets | $ 39,108 | $ 51,152

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