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INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred tax assets: |  |
Allowance for credit losses | $ 5,775 | $ 5,147
Depreciation | 1,408 | 1,133
Deferred compensation and directors' fees | 1,388 | 1,128
Operating lease liabilities | 1,484 | 1,688
Purchase accounting adjustment – fixed assets | 153 | 153
Net unrealized losses on securities available for sale | 22,296 | 25,310
Defined benefit pension and other benefit plans | 1,054 | 1,320
Nonaccrued interest | 484 | 415
Accrued expense | 96 | 117
Other items, net | 133 | 112
Total gross deferred tax assets | 34,271 | 36,523
Deferred tax liabilities: |  |
Deferred loan fees and costs | 1,389 | 1,358
Prepaid pension | 4,144 | 4,055
Discount accretion | 121 | 108
Core deposit intangible | 1,790 | 1,733
REIT dividend | 0 | 561
Operating lease right-of-use assets | 1,484 | 1,688
Accrual for employee benefit plans | 8 | 5
Other | 210 | 219
Total gross deferred tax liabilities | 9,146 | 9,727
Net deferred tax asset | $ 25,125 | $ 26,796

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