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OTHER COMPREHENSIVE INCOME (LOSS) | 9 Months Ended
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Sep. 30, 2023
Equity [Abstract] |
OTHER COMPREHENSIVE INCOME (LOSS) | OTHER COMPREHENSIVE INCOME (LOSS) The following tables show the tax effects allocated to each component of other comprehensive income (loss) for the three and nine months ended September 30, 2023 and 2022:
| Three Months Ended
| September 30, 2023 |  | September 30, 2022
| Before-Tax Amount |  | Tax Benefit (Expense) |  | Net-of-Tax Amount |  | Before-Tax Amount |  | Tax Benefit (Expense) |  | Net-of-Tax Amount
Unrealized (losses) gains on securities: |  |  |  |  |  |  |  |  |  |  |
Net unrealized losses arising during the period | $ | (3,701) |  |  | $ | 839 |  |  | $ | (2,862) |  |  | $ | (6,868) |  |  | $ | 1,888 |  |  | $ | (4,980) |
Other comprehensive loss | $ | (3,701) |  |  | $ | 839 |  |  | $ | (2,862) |  |  | $ | (6,868) |  |  | $ | 1,888 |  |  | $ | (4,980) |
| Nine Months Ended
| September 30, 2023 |  | September 30, 2022
| Before-Tax Amount |  | Tax Benefit (Expense) |  | Net-of-Tax Amount |  | Before-Tax Amount |  | Tax Benefit (Expense) |  | Net-of-Tax Amount
Unrealized (losses) gains on securities: |  |  |  |  |  |  |  |  |  |  |
Net unrealized losses arising during the period | $ | (5,373) |  |  | $ | 1,299 |  |  | $ | (4,074) |  |  | $ | (24,024) |  |  | $ | 6,606 |  |  | $ | (17,418) |
Reclassification adjustment for gains included in net income | (12) |  |  | 3 |  |  | (9) |  |  | — |  |  | — |  |  | — |
Other comprehensive loss | $ | (5,385) |  |  | $ | 1,302 |  |  | $ | (4,083) |  |  | $ | (24,024) |  |  | $ | 6,606 |  |  | $ | (17,418) |
The changes in the accumulated balances for each component of other comprehensive income (loss), net of tax for the twelve months ended December 31, 2022 and the nine months ended September 30, 2023 were as follows:
| Unrealized Gains (Losses) on AFS Securities |  |  |  | Other Accumulated Comprehensive Income (Loss), net of tax
Beginning Balance, January 1, 2022 | $ | 222 |  |  |  |  | $ | 161 |
Current year-to-date other comprehensive loss | (24,575) |  |  |  |  | (17,817) |
Ending balance, December 31, 2022 | $ | (24,353) |  |  |  |  | $ | (17,656) |
Current year-to-date other comprehensive loss | (5,385) |  |  |  |  | (4,083) |
Ending balance, September 30, 2023 | $ | (29,738) |  |  |  |  | $ | (21,739) |
Reclassifications out of accumulated other comprehensive income (loss) for the three and nine month periods ended September 30, 2023 and September 30, 2022 were as follows:
|  | Amounts Reclassified from Accumulated Other Comprehensive Income (Loss) |  |
Details about Accumulated Other Comprehensive Income (Loss) Components |  | Three months ended September 30, 2023 |  | Nine months ended September 30, 2023 | (1) | Affected Line Item on the Statement of Operations
Unrealized gains and losses |  |  |  |  |  |
Sale of securities |  | $ | — |  |  | $ | 12 |  |  | Net gains (losses) on investment securities
Tax effect |  | — |  |  | (3) |  |  | Provision for income taxes
Total reclassifications for the period |  | $ | — |  |  | $ | 9 |  |  | Net income attributable to common stockholders
|  | Amounts Reclassified from Accumulated Other Comprehensive Income (Loss) |  |
Details about Accumulated Other Comprehensive Income (Loss) Components |  | Three months ended September 30, 2022 |  | Nine months ended September 30, 2022 | (1) | Affected Line Item on the Statement of Operations
Unrealized gains and losses |  |  |  |  |  |
Sale of securities |  | $ | — |  |  | $ | — |  |  | Net gains (losses) on investment securities
Tax effect |  | — |  |  | — |  |  | Provision for income taxes
Total reclassifications for the period |  | $ | — |  |  | $ | — |  |  | Net income attributable to common stockholders

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//220/tableOfContent + Details
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