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INCOME TAXES - Components of Net Deferred Tax Asset (Detail) - USD ($) $ in Thousands | Sep. 30, 2016 | Dec. 31, 2015
--- | --- | ---
Deferred tax assets: |  |
Allowance for loan losses | $ 5,059 | $ 5,111
Deferred compensation | 532 | 547
Retirement plans and salary continuation | 1,904 | 1,824
Share-based compensation | 521 | 343
Off balance sheet reserves | 301 | 218
Nonaccrual loan interest | 415 | 246
Goodwill | 99 | 124
Bonus accrual | 127 | 359
Low income housing credit carryforward | 1,900 | 1,652
Alternative minimum tax credit carryforward | 3,648 | 2,195
Charitable contribution carryforward | 50 | 211
Net operating loss carryforward | 2,591 | 4,431
Other | 420 | 182
Total deferred tax assets | 17,567 | 17,443
Deferred tax liabilities: |  |
Depreciation | 719 | 815
Net unrealized gains on securities available for sale | 2,646 | 646
Mortgage servicing rights | 704 | 669
Purchase accounting adjustments | 320 | 352
Other | 192 | 181
Total deferred tax liabilities | 4,581 | 2,663
Net deferred tax asset | $ 12,986 | $ 14,780

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