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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