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INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2021 | Dec. 31, 2020
--- | --- | ---
Deferred tax assets: |  |
Allowance for loan losses | $ 5,546 | $ 5,393
Accrual for employee benefit plans | 0 | 47
Depreciation | 979 | 681
Deferred compensation and directors' fees | 1,130 | 1,045
Operating lease liabilities | 1,976 | 1,831
Purchase accounting adjustment – loans | 0 | 1
Purchase accounting adjustment – fixed assets | 153 | 149
Gain on deemed sale of securities | 0 | 54
Net unrealized losses on securities available for sale | 886 | 0
Accounting for defined benefit pension and other benefit plans | 1,347 | 2,302
Nonaccrued interest | 473 | 687
Accrued expense | 139 | 158
Other items, net | 127 | 48
Total gross deferred tax assets | 12,756 | 12,396
Deferred tax liabilities: |  |
Deferred loan fees and costs | 355 | 274
Prepaid pension | 3,715 | 3,344
Net unrealized gains on securities available for sale | 0 | 3,124
Discount accretion | 78 | 50
Core deposit intangible | 1,556 | 1,353
REIT dividend | 608 | 616
Operating lease right-of-use assets | 1,976 | 1,831
Accrual for employee benefit plans | 3 | 0
Other | 344 | 168
Total gross deferred tax liabilities | 8,635 | 10,760
Net deferred tax asset | $ 4,121 | $ 1,636

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