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INCOME TAXES - Components of net deferred tax asset (Details) - USD ($) $ in Thousands | Sep. 30, 2020 | Dec. 31, 2019
--- | --- | ---
Deferred tax assets |  |
Allowance for loan losses | $ 8,927 | $ 6,309
Compensation related | 2,156 | 5,859
Deferred loan fees | 1,937 | 497
Nonaccrual interest | 617 | 858
Foreclosed assets | 93 | 574
Goodwill | 385 | 531
Other | 1,084 | 785
Total deferred tax assets | 15,199 | 15,413
Deferred tax liabilities |  |
Fixed asset depreciation | 4,363 | 4,201
Mortgage servicing rights | 1,588 | 2,428
Other purchase accounting adjustments | 1,195 | 1,356
Intangible assets | 645 | 841
Prepaid assets | 475 | 504
Net unrealized gain on debt securities available-for-sale | 6,632 | 2,251
Other | 381 | 426
Total deferred tax liabilities | 15,279 | 12,007
Net deferred tax asset (liability) | $ (80) |
Net deferred tax asset (liability) |  | $ 3,406

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