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INCOME TAXES - Summary of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands | Dec. 31, 2017 | Dec. 31, 2016
--- | --- | ---
Deferred tax assets: |  |
Allowance for loan losses | $ 2,919 | $ 4,725
Deferred compensation | 355 | 545
Retirement plans and salary continuation | 1,301 | 1,942
Share-based compensation | 597 | 583
Off-balance sheet reserves | 207 | 313
Nonaccrual loan interest | 258 | 370
Net unrealized losses on securities available for sale | 0 | 600
Goodwill | 39 | 92
Bonus accrual | 25 | 236
Low-income housing credit carryforward | 2,313 | 1,983
Alternative minimum tax credit carryforward | 0 | 4,048
Net operating loss carryforward | 0 | 2,520
Other | 390 | 479
Total deferred tax assets | 8,404 | 18,436
Deferred tax liabilities: |  |
Depreciation | 488 | 771
Net unrealized gains on securities available for sale | 757 | 0
Mortgage servicing rights | 536 | 777
Purchase accounting adjustments | 251 | 435
Other | 122 | 195
Total deferred tax liabilities | 2,154 | 2,178
Net deferred tax asset, included in Other Assets | $ 6,250 | $ 16,258

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