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GOODWILL AND OTHER INTANGIBLE ASSETS (Tables) | 9 Months Ended
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Sep. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract] |
Schedule of in Changes in Goodwill | The following table presents changes in goodwill at September 30, 2020 and December 31, 2019:
| September 30, 2020 |  | December 31, 2019
Balance, beginning of year | $ | 19,925 |  |  | $ | 12,592 |
Acquired goodwill | — |  |  | 7,029 |
Adjustments to acquired goodwill (1) | (1,201) |  |  | 304 |
Balance, end of period | $ | 18,724 |  |  | $ | 19,925 |
(1) The Company finalized its purchase accounting adjustments associated with Hamilton as of May 1, 2020.
Schedule of Changes in Other Intangible Assets | The following table presents changes in other intangible assets for the three and nine months ended September 30, 2020 and 2019:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2020 |  | 2019 |  | 2020 |  | 2019
Beginning of period | $ | 6,160 |  |  | $ | 8,140 |  |  | $ | 7,180 |  |  | $ | 3,910 |
Acquired CDI | — |  |  | — |  |  | — |  |  | 4,550 |
Non-compete agreement | — |  |  | — |  |  | — |  |  | 290 |
Amortization Expense | (357) |  |  | (486) |  |  | (1,224) |  |  | (1,096) |
Impairment | — |  |  | — |  |  | (153) |  |  | — |
Balance, end of period | $ | 5,803 |  |  | $ | 7,654 |  |  | $ | 5,803 |  |  | $ | 7,654 |
Schedule of Components of Other Intangible Assets | The following table presents the components of other identifiable intangible assets at September 30, 2020 and December 31, 2019:
| September 30, 2020 |  | December 31, 2019
| Gross Amount |  | Accumulated Amortization |  | Gross Amount |  | Accumulated Amortization
Amortized intangible assets: |  |  |  |  |  |  |
Core deposit intangibles | $ | 8,390 |  |  | $ | 2,590 |  |  | $ | 8,390 |  |  | $ | 1,493 |
Other customer relationship intangibles | 25 |  |  | 22 |  |  | 524 |  |  | 338 |
Non-compete agreement | — |  |  | — |  |  | 290 |  |  | 193 |
Total | $ | 8,415 |  |  | $ | 2,612 |  |  | $ | 9,204 |  |  | $ | 2,024 |
Schedule of Estimated Aggregated Amortization Expense | The following table presents future estimated aggregate amortization expense for intangible assets remaining at September 30, 2020:
Remainder of 2020 | $ | 345 |
2021 | 1,275 |
2022 | 1,105 |
2023 | 935 |
2024 | 766 |
Thereafter | 1,377 |
| $ | 5,803 |

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- Definition Tabular disclosure of the characteristics, including initial carrying value, residual amount, weighted average useful life, of finite-lived intangible assets acquired during the period by major class. A major class is composed of intangible assets that can be grouped together because they are similar, either by nature or by their use in the operations of the company. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275 + Details
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- Definition Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275 + Details
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