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INCOME TAXES - Components of Net Deferred Tax Asset (Details) - USD ($) $ in Thousands | Mar. 31, 2018 | Dec. 31, 2017
--- | --- | ---
Deferred tax assets: |  |
Allowance for loan losses | $ 2,962 | $ 2,919
Deferred compensation | 354 | 355
Retirement plans and salary continuation | 1,328 | 1,301
Share-based compensation | 643 | 597
Off-balance sheet reserves | 193 | 207
Nonaccrual loan interest | 280 | 258
Net unrealized losses on securities available for sale | 595 | 0
Goodwill | 34 | 39
Bonus accrual | 127 | 25
Low-income housing credit carryforward | 1,868 | 2,313
Other | 309 | 390
Total deferred tax assets | 8,693 | 8,404
Deferred tax liabilities: |  |
Depreciation | 447 | 488
Net unrealized gains on securities available for sale | 0 | 757
Mortgage servicing rights | 543 | 536
Purchase accounting adjustments | 247 | 251
Other | 123 | 122
Total deferred tax liabilities | 1,360 | 2,154
Net deferred tax asset, included in Other Assets | $ 7,333 | $ 6,250

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