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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