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INCOME TAXES - Summary of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Sep. 30, 2019 | Dec. 31, 2018
--- | --- | ---
Deferred tax assets: |  |
Allowance for loan losses | $ 3,465 | $ 3,143
Deferred compensation | 396 | 723
Retirement and salary continuation plans | 2,326 | 1,416
Share-based compensation | 592 | 742
Off-balance sheet reserves | 270 | 219
Nonaccrual loan interest | 843 | 537
Net unrealized losses on AFS securities | 0 | 791
Purchase accounting adjustments | 4,349 | 1,795
Bonus accrual | 366 | 470
Low-income housing credit carryforward | 341 | 641
Net operating loss carryovers | 1,872 | 0
Other | 473 | 321
Total deferred tax assets | 15,293 | 10,798
Deferred tax liabilities: |  |
Depreciation | 440 | 458
Net unrealized gains on AFS securities | 711 | 0
Mortgage servicing rights | 644 | 590
Purchase accounting adjustments | 1,682 | 1,021
Other | 250 | 150
Total deferred tax liabilities | 3,727 | 2,219
Net deferred tax asset, included in Other Assets | $ 11,566 | $ 8,579

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