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INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Deferred tax assets: |  |
Allowance for credit losses | $ 5,858 | $ 5,775
Depreciation | 1,122 | 1,408
Deferred compensation and directors' fees | 1,444 | 1,388
Operating lease liabilities | 1,435 | 1,484
Purchase accounting adjustment – fixed assets | 154 | 153
Net unrealized losses on securities available for sale | 22,487 | 22,296
Defined benefit pension and other benefit plans | 527 | 1,054
Nonaccrued interest | 381 | 484
Accrued expense | 74 | 96
Other items, net | 135 | 133
Total gross deferred tax assets | 33,617 | 34,271
Deferred tax liabilities: |  |
Deferred loan fees and costs | 1,220 | 1,389
Prepaid pension | 4,283 | 4,144
Discount accretion | 163 | 121
Core deposit intangible | 1,821 | 1,790
REIT dividend | 775 | 0
Operating lease right-of-use assets | 1,435 | 1,484
Accrual for employee benefit plans | 11 | 8
Other items, net | 241 | 210
Total gross deferred tax liabilities | 9,949 | 9,146
Net deferred tax asset | $ 23,668 | $ 25,125

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