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INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Deferred tax assets: |  |
Allowance for loan losses | $ 5,147 | $ 5,546
Depreciation | 1,133 | 979
Deferred compensation and directors' fees | 1,128 | 1,130
Operating lease liabilities | 1,688 | 1,976
Purchase accounting adjustment – fixed assets | 153 | 153
Net unrealized losses on securities available for sale | 25,310 | 886
Defined benefit pension and other benefit plans | 1,320 | 1,347
Nonaccrued interest | 415 | 473
Accrued expense | 117 | 139
Other items, net | 112 | 127
Total gross deferred tax assets | 36,523 | 12,756
Deferred tax liabilities: |  |
Deferred loan fees and costs | 1,358 | 355
Prepaid pension | 4,055 | 3,715
Discount accretion | 108 | 78
Core deposit intangible | 1,733 | 1,556
REIT dividend | 561 | 608
Operating lease right-of-use assets | 1,688 | 1,976
Accrual for employee benefit plans | 5 | 3
Other | 219 | 344
Total gross deferred tax liabilities | 9,727 | 8,635
Net deferred tax asset | $ 26,796 | $ 4,121

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