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INCOME TAXES - Summary of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands | Dec. 31, 2021 | Dec. 31, 2020
--- | --- | ---
Deferred tax assets: |  |
Allowance for loan losses | $ 4,655 | $ 4,457
Deferred compensation | 515 | 578
Retirement and salary continuation plans | 2,633 | 2,536
Share-based compensation | 681 | 735
Off-balance sheet reserves | 353 | 345
Nonaccrual loan interest | 220 | 395
Deferred loan fees | 1,604 | 1,483
Net unrealized losses on interest rate swaps | 0 | 258
Purchase accounting adjustments | 1,236 | 1,886
Bonus accrual | 930 | 622
ROU liability | 2,444 | 2,003
Net operating loss carryforward | 2,218 | 2,472
Other | 67 | 448
Total deferred tax assets | 17,556 | 18,218
Deferred tax liabilities: |  |
Depreciation | 368 | 74
Net unrealized gains on securities available for sale | 1,183 | 1,148
Mortgage servicing rights | 887 | 614
Purchase accounting adjustments | 915 | 1,206
ROU Asset | 2,311 | 1,903
Other | 244 | 340
Total deferred tax liabilities | 5,908 | 5,285
Net deferred tax asset, included in other assets | $ 11,648 | $ 12,933

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