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INCOME TAXES, DEFERRED TAX ASSETS AND DEFERRED TAX LIABILITIES (Details) (USD $) In Thousands, unless otherwise specified | Dec. 31, 2014 | Dec. 31, 2013
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Deferred tax assets: |  |
Allowance for loan losses | $ 1,061 us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsProvisionForLoanLosses | $ 1,148 us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsProvisionForLoanLosses
Net unrealized losses on investment securities available-for-sale | 470 us-gaap_DeferredTaxAssetsUnrealizedLossesOnAvailableforSaleSecuritiesGross | 846 us-gaap_DeferredTaxAssetsUnrealizedLossesOnAvailableforSaleSecuritiesGross
Fair value adjustment on loans acquired from merger with First Capital | 847 lcnb_DeferredTaxAssetsFairValueAdjustmentonAcquiredLoans | 1,184 lcnb_DeferredTaxAssetsFairValueAdjustmentonAcquiredLoans
Write-down of other real estate owned | 196 lcnb_DeferredTaxAssetsTaxDeferredExpenseRealEstateOwnedWriteDowns | 196 lcnb_DeferredTaxAssetsTaxDeferredExpenseRealEstateOwnedWriteDowns
Pension and deferred compensation | 849 us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPensions | 1,304 us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPensions
Other | 274 us-gaap_DeferredTaxAssetsOther | 107 us-gaap_DeferredTaxAssetsOther
Deferred tax assets, gross | 3,697 us-gaap_DeferredTaxAssetsGross | 4,785 us-gaap_DeferredTaxAssetsGross
Deferred tax liabilities: |  |
Depreciation of premises and equipment | (1,280)us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment | (1,408)us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment
Amortization of intangibles | (840)us-gaap_DeferredTaxLiabilitiesGoodwillAndIntangibleAssets | (950)us-gaap_DeferredTaxLiabilitiesGoodwillAndIntangibleAssets
Deferred loan fees | (3)lcnb_DeferredTaxLiabilitiesDeferredLoanFees | 0 lcnb_DeferredTaxLiabilitiesDeferredLoanFees
FHLB stock dividends | (349)lcnb_DeferredTaxLiabilitiesFederalHomeLoanBankStockDividends | (345)lcnb_DeferredTaxLiabilitiesFederalHomeLoanBankStockDividends
Fair value adjustment on securities acquired from merger with First Capital | (70)us-gaap_DeferredTaxLiabilitiesInvestments | (143)us-gaap_DeferredTaxLiabilitiesInvestments
Deferred tax liabilities, gross | (2,542)us-gaap_DeferredIncomeTaxLiabilities | (2,846)us-gaap_DeferredIncomeTaxLiabilities
Net deferred tax assets (liabilities) | $ 1,155 us-gaap_DeferredTaxAssetsLiabilitiesNet | $ 1,939 us-gaap_DeferredTaxAssetsLiabilitiesNet

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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible domestic operating loss carryforwards includes real estate owned write downs. + References No definition available. + Details
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- Definition Amount of deferred tax liability attributable to taxable temporary differences. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Deferred Tax Liability -URI http://asc.fasb.org/extlink&oid=6510232 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 15 -Subparagraph b(2) -Article 7 + Details
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