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Income Tax - Reconciliation of Deferred Tax Assets & Liabilities (Detail) - USD ($) $ in Thousands | Dec. 31, 2019 | Dec. 31, 2018
--- | --- | ---
Assets |  |
Allowance for loan losses | $ 4,120 | $ 3,831
Net operating loss and tax credits (from acquisitions) | 54 | 1,038
Director and employee benefits | 1,890 | 2,392
Unrealized loss on AFS securities and fair value hedge |  | 2,165
Accrued Pension | 775 | 801
Fair value adjustment on acquisitions |  | 0
Other | 2,145 | 670
Total assets | 8,984 | 10,897
Liabilities |  |
Depreciation | (4,456) | (1,850)
State tax | (10) | (137)
Federal Home Loan Bank stock dividends | (368) | (330)
Difference in basis of intangible assets | (3,427) | (2,919)
Fair value adjustment on acquisitions | (2,488) | (62)
Unrealized gain on AFS securities and fair value hedge | (1,710) |
Other | (63) | (119)
Total liabilities | (12,522) | (5,417)
Valuation allowance |  | (1,038)
Net deferred tax asset/(liability) | $ 3,538 | $ 4,442

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