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INCOME TAXES - Net Deferred Tax Assets (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred tax assets: |  |
Unrealized holding losses on securities | $ 10,335 | $ 13,391
Allowance for credit losses on loans | 4,230 | 3,648
Purchase accounting adjustments on loans | 470 | 938
Deferred compensation | 1,352 | 1,149
Operating leases liability | 787 | 907
Deferred loan origination fees | 731 | 779
Net operating loss carryforward | 541 | 659
Accrued incentive compensation | 463 | 354
Other deferred tax assets | 1,316 | 1,115
Total deferred tax assets | 20,225 | 22,940
Deferred tax liabilities: |  |
BOLI surrender | 950 | 0
Defined benefit plans - ASC 835 | 119 | 129
Bank premises and equipment | 291 | 298
Core deposit intangibles | 544 | 633
Right-of-use assets from operating leases | 787 | 907
Other deferred tax liabilities | 93 | 89
Total deferred tax liabilities | 2,784 | 2,056
Deferred tax asset, net | $ 17,441 | $ 20,884

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