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INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Assets: |  |
Allowance for credit losses on loans | $ 29,191 | $ 43,016
Deferred compensation | 2,050 | 2,108
Loans | 877 | 1,069
Tax credits | 8,796 | 580
Unrealized loss on securities | 28,547 | 26,022
Unrealized loss on derivatives | 504 | 2,280
Net operating losses | 7,290 | 8,090
Operating lease liabilities | 2,654 | 2,521
Other, net | 6,644 | 2,826
Deferred tax assets | 86,553 | 88,512
Valuation allowance | (287) | (244)
Deferred tax assets, net of valuation allowance | 86,266 | 88,268
Liabilities: |  |
Premises and equipment | 1,177 | 786
Mortgage servicing rights | 3,524 | 3,870
Fair value adjustment on trust preferred debentures | 3,593 | 3,853
Deferred loan costs, net of fees | 1,457 | 2,410
Intangible assets | 2,783 | 3,577
Leased equipment | 15,981 | 23,824
Operating lease right-of-use assets | 2,318 | 2,072
Other, net | 7,414 | 5,142
Deferred tax liabilities | 38,247 | 45,534
Deferred tax assets, net | $ 48,019 | $ 42,734

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