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INCOME TAXES (Tables)

9 Months Ended

Sep. 30, 2019

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, 2019 and 2018.

			Three months ended September 30,																		Nine months ended September 30,
(Dollars in thousands)			2019						2018						2019						2018
Current expense			$	244					$	406					$	334					$	754
Deferred expense			1,096						238						1,348						756
Income tax expense			$	1,340					$	644					$	1,682					$	1,510

Summary of Deferred Tax Assets and Liabilities

The following table summarizes deferred tax assets and liabilities at September 30, 2019 and December 31, 2018.

(Dollars in thousands)			September 30, 2019						December 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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- References

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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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