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INCOME TAXES - Summary of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Deferred tax assets: |  |
Allowance for loan losses | $ 5,594 | $ 4,655
Deferred compensation | 434 | 515
Retirement and salary continuation plans | 3,000 | 2,633
Share-based compensation | 774 | 681
Off-balance sheet reserves | 359 | 353
Nonaccrual loan interest | 467 | 220
Deferred loan fees | 493 | 1,604
Net unrealized losses on AFS securities | 10,405 | 0
Net unrealized losses on cash flow hedges | 204 | 0
Purchase accounting adjustments | 896 | 1,236
Bonus accrual | 1,241 | 930
Right-of-use lease liability | 2,194 | 2,444
Net operating loss carryforward | 1,974 | 2,218
Depreciation and other | 99 | 67
Total deferred tax assets | 28,134 | 17,556
Deferred tax liabilities: |  |
Depreciation | 0 | 368
Net unrealized gains on AFS securities | 0 | 1,183
Mortgage servicing rights | 884 | 887
Purchase accounting adjustments | 675 | 915
Right-of-use lease asset | 2,054 | 2,311
Investment in partnerships | 473 | 229
Other | 17 | 15
Total deferred tax liabilities | 4,103 | 5,908
Deferred tax asset, net | $ 24,031 | $ 11,648

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