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Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred tax assets |  |
Allowances for credit losses and reserve for unfunded commitments | $ 10,123 | $ 10,108
Net unrealized loss on securities available for sale | 6,646 | 9,353
Nonqualified deferred contribution plan | 3,969 | 4,128
Lease liabilities | 1,877 | 1,967
Fair value adjustments related to business combinations | 377 | 711
Share-based compensation | 857 | 897
Reserve for indemnification losses | 433 | 586
Accrued expenses | 562 | 396
Other | 778 | 845
Deferred tax assets | 25,622 | 28,991
Deferred tax liabilities |  |
Goodwill and other intangible assets | (3,027) | (3,068)
Right of use assets | (1,728) | (1,830)
Depreciation | (1,175) | (917)
Defined benefit plan | (583) | (649)
Cash flow hedges | (378) | (513)
Deferred tax liabilities | (6,891) | (6,977)
Net deferred tax asset | $ 18,731 | $ 22,014

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