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INCOME TAXES - Summary of Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
Mar. 31, 2020
Dec. 31, 2019
Deferred tax assets:    
Allowance for loan losses $ 3,674 $ 3,418
Deferred compensation 414 415
Retirement and salary continuation plans 2,384 2,357
Share-based compensation 574 631
Off-balance sheet reserves 231 234
Nonaccrual loan interest 720 697
Net unrealized losses on AFS securities 3,749 127
Purchase accounting adjustments 3,042 4,081
Bonus accrual 167 493
Low-income housing credit carryforward 115 0
Net operating loss carryovers 1,759 1,872
Other 629 672
Total deferred tax assets 17,458 14,997
Deferred tax liabilities:    
Depreciation 443 452
Mortgage servicing rights 694 694
Purchase accounting adjustments 1,471 1,599
Other 275 275
Total deferred tax liabilities 2,883 3,020
Net deferred tax asset, included in other assets $ 14,575 $ 11,977