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INCOME TAXES - Summary of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Sep. 30, 2020 | Dec. 31, 2019
--- | --- | ---
Deferred tax assets: |  |
Allowance for loan losses | $ 4,549 | $ 3,418
Deferred compensation | 507 | 415
Retirement and salary continuation plans | 2,467 | 2,357
Share-based compensation | 630 | 631
Off-balance sheet reserves | 270 | 234
Nonaccrual loan interest | 760 | 697
Net unrealized losses on AFS securities | 40 | 127
Purchase accounting adjustments | 2,318 | 4,081
Bonus accrual | 471 | 493
Interest Rate Swaps | 449 | 0
Low-income housing credit carryforward | 345 | 0
Net operating loss carryovers | 1,645 | 1,872
Other | 724 | 672
Total deferred tax assets | 15,175 | 14,997
Deferred tax liabilities: |  |
Depreciation | 465 | 452
Mortgage servicing rights | 593 | 694
Purchase accounting adjustments | 1,280 | 1,599
Other | 275 | 275
Total deferred tax liabilities | 2,613 | 3,020
Net deferred tax asset, included in other assets | $ 12,562 | $ 11,977

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