XML 95 R65.htm IDEA: XBRL DOCUMENT v3.20.2
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