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INCOME TAXES (Details 3) - USD ($) $ in Thousands | Dec. 31, 2021 | Dec. 31, 2020
--- | --- | ---
Assets: |  |
Allowance for loan losses | $ 2,415 | $ 2,235
Excess tax basis of deductible intangible assets | 98 | 130
Excess tax basis of assets acquired | 28 | 57
Net operating loss carry forward | 792 | 757
Compensation expense deferred for tax purposes | 1,221 | 1,125
Deferred loss on other-than-temporary-impairment charges | 5 | 5
Tax credit carry-forwards | 33 | 33
Other | 183 | 163
Total deferred tax asset | 5,301 | 4,987
Valuation reserve | 889 | 857
Total deferred tax asset net of valuation reserve | 4,412 | 4,130
Liabilities: |  |
Tax depreciation in excess of book depreciation | 612 | 514
Excess financial reporting basis of assets acquired | 969 | 1,005
Unrealized gain on available-for-sale securities | 1,021 | 3,149
Total deferred tax liabilities | 2,602 | 4,668
Net deferred tax asset / (liability) recognized | $ 1,810 | $ (538)

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