XML 156 R96.htm IDEA: XBRL DOCUMENT v3.20.4
INCOME TAXES - Summary of Deferred Tax Assets and Liabilities (Detail) - USD ($)
$ in Thousands
Dec. 31, 2020
Dec. 31, 2019
Deferred tax assets:    
Allowance for loan losses $ 4,457 $ 3,418
Deferred compensation 578 415
Retirement and salary continuation plans 2,536 2,357
Share-based compensation 735 631
Off-balance sheet reserves 345 234
Nonaccrual loan interest 395 697
Deferred loan fees 1,483 153
Net unrealized losses on securities available for sale 0 127
Net unrealized losses on interest rate swaps 258 0
Purchase accounting adjustments 1,886 4,081
Bonus accrual 622 493
ROU liability 2,003 2,123
Net operating loss carryforward 2,472 1,872
Other 448 417
Total deferred tax assets 18,218 17,018
Deferred tax liabilities:    
Depreciation 74 452
Net unrealized gains on securities available for sale 1,148 0
Mortgage servicing rights 614 694
Purchase accounting adjustments 1,206 1,599
ROU Asset 1,903 2,021
Other 340 275
Total deferred tax liabilities 5,285 5,041
Net deferred tax asset, included in other assets $ 12,933 $ 11,977