XML 114 R97.htm IDEA: XBRL DOCUMENT v3.25.0.1
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