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Income Taxes - Schedule of deferred tax assets and liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred tax assets |  |
Allowance for credit losses | $ 15,911 | $ 15,618
Liability for unfunded commitments | 1,842 | 3,153
Interest on nonperforming loans | 71 | 66
Accrued expenses and other | 1,676 | 1,341
Capital loss carryforward | 150 | 67
Unrealized loss on available-for-sale securities | 13,208 | 15,407
Unrealized loss on securities transferred to held-to-maturity securities | 16 |
Unrealized loss on active cash flow derivatives | 4,255 | 7,695
Income recognized for tax in excess of book related to terminated cash flow derivatives | 3,532 | 5,530
Deferred income | 124 | 290
Difference in basis for acquired assets and liabilities | 353 | 686
Deferred Tax Assets, Gross, Total | 41,138 | 49,853
Deferred tax liabilities |  |
Tax depreciation in excess of book depreciation | (7,697) | (8,210)
FHLB stock dividends | (337) | (337)
Partnership tax credits | (998) | (668)
Prepaid expenses | (1,373) | (1,196)
Unrealized gain on securities transferred to held-to-maturity securities |  | (29)
Unrealized gain on terminated cash flow derivatives | (3,532) | (5,530)
Other | (277) | (235)
Deferred tax liabilities, gross, total | (14,214) | (16,205)
Net deferred tax asset | $ 26,924 | $ 33,648

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