v3.25.4
INCOME TAXES - Schedule of Components of Net Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Excess tax basis over carrying value of assets:    
Allowance for credit losses $ 16,328 $ 17,436
Postretirement and other employee benefits 4,520 5,069
Available for sale securities carried at fair value for financial statement purposes 8,687 18,043
Depreciation and amortization 103 791
Operating leases 3,274 5,300
Federal, state and local net operating loss carryforward 324 474
Transfer of available for sale securities to held-to-maturity 2,584 3,161
Other, net 766 1,114
Gross deferred tax asset 36,586 51,388
Deferred tax liabilities:    
Derivatives (103) (173)
Equity method investments (1,685) (4,045)
Purchase accounting adjustments, net (240) (395)
Operating leases (2,566) (3,822)
Depreciation and amortization (1,242) (516)
Gross deferred tax liabilities (5,836) (8,951)
Deferred tax asset, net $ 30,750 $ 42,437