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INCOME TAXES - Summary of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands | Dec. 31, 2016 | Dec. 31, 2015
--- | --- | ---
Deferred tax assets: |  |
Allowance for loan losses | $ 4,725 | $ 5,111
Deferred compensation | 545 | 547
Retirement plans and salary continuation | 1,942 | 1,824
Share-based compensation | 583 | 343
Off-balance sheet reserves | 313 | 218
Nonaccrual loan interest | 370 | 246
Net unrealized losses on securities available for sale | 600 | 0
Goodwill | 92 | 124
Bonus accrual | 236 | 359
Low-income housing credit carryforward | 1,983 | 1,652
Alternative minimum tax credit carryforward | 4,048 | 2,195
Charitable contribution carryforward | 50 | 211
Net operating loss carryforward | 2,520 | 4,431
Other | 429 | 182
Total deferred tax assets | 18,436 | 17,443
Deferred tax liabilities: |  |
Depreciation | 771 | 815
Net unrealized gains on securities available for sale | 0 | 646
Mortgage servicing rights | 777 | 669
Purchase accounting adjustments | 435 | 352
Other | 195 | 181
Total deferred tax liabilities | 2,178 | 2,663
Net deferred tax asset, included in Other Assets | $ 16,258 | $ 14,780

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