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INCOME TAXES (Details 3) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Assets: |  |
Allowance for loan losses | $ 2,464 | $ 2,415
Excess tax basis of deductible intangible assets | 60 | 98
Net operating loss carry forward | 840 | 792
Excess tax basis of assets acquired | 18 | 28
Unrealized losses on available-for-sale securities | 5,169 |
Unrealized losses on held-to-maturity securities | 3,291 |
Compensation expense deferred for tax purposes | 1,348 | 1,221
Deferred loss on other-than-temporary-impairment charges | 5 | 5
FASB 91 - Origination Income & Costs | 405 | 296
Tax credit carry-forwards |  | 33
Other Real Estate Owned | 231 | 230
Other | 299 | 183
Total deferred tax asset | 14,130 | 5,301
Valuation reserve | 916 | 889
Total deferred tax asset net of valuation reserve | 13,214 | 4,412
Liabilities: |  |
Tax depreciation in excess of book depreciation | 619 | 612
Excess financial reporting basis of assets acquired | 938 | 969
Unrealized gain on available-for-sale securities |  | 1,021
Total deferred tax liabilities | 1,557 | 2,602
Net deferred tax asset / (liability) recognized | $ 11,657 | $ 1,810

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