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REGULATORY MATTERS (Tables) | 12 Months Ended
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Dec. 31, 2022
Regulatory Assets and Liabilities, Other Disclosure [Abstract] |
Financial institutions are classified into categories based upon capital adequacy | For various regulatory purposes, financial institutions are classified into categories based upon capital adequacy:
| Minimum Requirement |  | Minimum Requirement with Capital Conservation Buffer |  | To Be Considered Well-Capitalized
Ratio of Common Equity Tier 1 Capital to risk-weighted assets | 4.5 | % |  | 7.0 | % |  | 6.5 | %
Ratio of tier 1 capital to risk-weighted assets | 6.0 | % |  | 8.5 | % |  | 8.0 | %
Ratio of total capital (tier 1 capital plus tier 2 capital) to risk-weighted assets | 8.0 | % |  | 10.5 | % |  | 10.0 | %
Leverage ratio (tier 1 capital to adjusted quarterly average total assets) | 4.0 | % |  | N/A |  | 5.0 | %
Summary of regulatory capital and capital ratios of LCNB | A summary of the regulatory capital of the Bank at December 31 follows (dollars in thousands):
| 2022 |  | 2021
Regulatory Capital: |  |  |
Shareholders' equity | $ | 213,052 |  |  | 234,451 |
Goodwill and other intangible assets | (60,177) |  |  | (60,655) |
Accumulated other comprehensive (income) loss | 29,945 |  |  | 1,809 |
Tier 1 risk-based capital | 182,820 |  |  | 175,605 |
Eligible allowance for loan losses | 5,646 |  |  | 5,506 |
Total risk-based capital | $ | 188,466 |  |  | 181,111 |
Capital Ratios: |  |  |
Common Equity Tier 1 Capital to risk-weighted assets | 11.94 | % |  | 12.25 | %
Tier 1 capital to risk-weighted assets | 11.94 | % |  | 12.25 | %
Total capital (tier 1 capital plus tier 2 capital) to risk-weighted assets | 12.31 | % |  | 12.64 | %
Leverage ratio (tier 1 capital to adjusted quarterly average total assets) | 9.72 | % |  | 9.58 | %

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- Definition Tabular disclosure of the capital amounts and ratios as of the balance sheet date, indicating whether the entity or entities are in compliance with regulatory capital requirements, by entity. + References No definition available. + Details
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- Definition Tabular disclosure of the capital amounts and ratios as of the balance sheet date, indicating whether the entity or entities are in compliance with regulatory capital requirements, by entity. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1B -URI https://asc.fasb.org/extlink&oid=117337116&loc=SL5958570-112826 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1 -Subparagraph (c)(1) -URI https://asc.fasb.org/extlink&oid=117337116&loc=SL5958568-112826 + Details
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