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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