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LOANS AND ALLOWANCE FOR CREDIT LOSSES - Credit Losses For Off- Balance Sheet (Details) - USD ($) | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2024 | Sep. 30, 2023 | Sep. 30, 2024 | Sep. 30, 2023
LOANS AND ALLOWANCE FOR CREDIT LOSSES |  |  |  |
Balance | $ 683,000 | $ 1,154,000 | $ 690,000 | $ 425,000
Recoveries | 0 | 38,000 | 0 | 38,000
Credit for unfunded commitments | (90,000) | (292,000) | (97,000) | (356,000)
Balance | 593,000 | 900,000 | 593,000 | 900,000
Accounting Standards Update 2022-02 | Adoption of ASU 2016-13 (CECL) |  |  |  |
LOANS AND ALLOWANCE FOR CREDIT LOSSES |  |  |  |
Balance |  |  | 0 | 793,000
Balance | $ 0 | $ 0 | $ 0 | $ 0

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- Definition Amount of expected credit loss for credit exposure on off-balance-sheet commitment, including but not limited to, loan commitment, standby letter of credit, financial guarantee not accounted for as insurance. Excludes off-balance sheet credit exposure accounted for as insurance and instrument accounted for under derivatives and hedging. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479344/326-20-45-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 460 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482454/460-10-45-1 + Details
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