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PREMISES AND EQUIPMENT | 12 Months Ended
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Dec. 31, 2022
Property, Plant and Equipment [Abstract] |
PREMISES AND EQUIPMENT | PREMISES AND EQUIPMENT Premises and equipment at December 31 were as follows:
In thousands | 2022 |  | 2021
Land | $ | 5,418 |  |  | $ | 6,953 |
Buildings and improvements | 32,515 |  |  | 33,139 |
Furniture and equipment | 14,598 |  |  | 16,781 |
Construction in process | 8 |  |  | 888 |
| 52,539 |  |  | 57,761 |
Accumulated depreciation | (25,486) |  |  | (26,781) |
| $ | 27,053 |  |  | $ | 30,980 |
Depreciation expense was $2,304,000 and $2,277,000 for the years ended December 31, 2022 and 2021, respectively.

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- Definition The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 958 -SubTopic 360 -Section 50 -Paragraph 6 -URI https://asc.fasb.org/extlink&oid=126982197&loc=d3e99893-112916 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -URI https://asc.fasb.org/topic&trid=2155823 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 958 -SubTopic 360 -Section 50 -Paragraph 7 -URI https://asc.fasb.org/extlink&oid=126982197&loc=SL120174063-112916 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 958 -SubTopic 360 -Section 50 -Paragraph 1 -Subparagraph (d) -URI https://asc.fasb.org/extlink&oid=126982197&loc=d3e99779-112916 + Details
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