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INCOME TAXES (Tables)

9 Months Ended

Sep. 30, 2018

Income Tax Disclosure [Abstract]

Summary of Income Tax Expense

The following table summarizes income tax expense for the three and nine months ended September 30, 2018 and 2017.

	Three months ended September 30,								Nine months ended September 30,
(Dollars in thousands)	2018				2017				2018				2017
Current expense	$	406			$	892			$	754			$	1,087
Deferred expense	238				(516		)		756				229
Income tax expense	$	644			$	376			$	1,510			$	1,316

Summary of Deferred Tax Assets and Liabilities

The following table summarizes deferred tax assets and liabilities at September 30, 2018 and December 31, 2017.

(Dollars in thousands)	September 30, 2018				December 31, 2017
Deferred tax assets:
Allowance for loan losses	$	3,135			$	2,919
Deferred compensation	354				355
Retirement and salary continuation plans	1,386				1,301
Share-based compensation	667				597
Off-balance sheet reserves	193				207
Nonaccrual loan interest	344				258
Net unrealized losses on securities available for sale	1,454				0
Goodwill	25				39
Bonus accrual	354				25
Low-income housing credit carryforward	847				2,313
Other	321				390
Total deferred tax assets	9,080				8,404
Deferred tax liabilities:
Depreciation	414				488
Net unrealized gains on securities available for sale	0				757
Mortgage servicing rights	574				536
Purchase accounting adjustments	238				251
Other	149				122
Total deferred tax liabilities	1,375				2,154
Net deferred tax asset, included in Other Assets	$	7,705			$	6,250

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- References

No definition available.

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- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319

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- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319

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