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INCOME TAXES (Components of Deferred Tax Assets and Liabilities) (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Jan. 01, 2023 | Dec. 31, 2022
--- | --- | --- | ---
Deferred tax assets: |  |  |
Investment securities available for sale | $ 12,052 |  | $ 15,210
Allowance for credit losses | 4,533 |  | 4,128
Accrued deferred compensation | 1,166 |  | 1,064
Pension | 1,162 |  | 1,608
Deferred director fees | 1,097 |  | 978
Lease liability | 742 |  | 731
Nonaccrual interest | 740 |  | 792
Other | 783 |  | 719
Allowance for unfunded commitments | 390 |  | 0
Accumulated depreciation | 3 |  | 0
Purchase accounting | 0 |  | 149
Deferred tax assets: Total | 22,668 |  | 25,379
Deferred tax liabilities: |  |  |
Prepaid benefit cost | 4,552 |  | 4,571
Goodwill and intangibles, net | 1,439 |  | 1,462
Right of use asset | 742 |  | 731
Prepaid expenses | 67 |  | 179
Deferred loan fees | 57 |  | 66
Accumulated depreciation | 0 |  | 208
Purchase accounting | 25 |  | 0
Deferred tax liabilities: Total | 6,882 |  | 7,217
Net deferred tax asset | $ 15,786 | $ 17,718 | $ 18,162

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