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LOANS AND ALLOWANCE FOR CREDIT LOSSES - Schedule of Unfunded Commitments (Details) - USD ($) $ in Thousands | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2024 | Mar. 31, 2023 | Dec. 31, 2023
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward] |  |  |
Beginning of the period | $ 22,908 | $ 17,939 | $ 17,939
Additions to ACL - Unfunded Commitments via provision for credit losses charged to operations | (525) | 57 | (188)
Ending of the period | 22,436 | 22,679 | 22,908
Unfunded Commitment |  |  |
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward] |  |  |
Beginning of the period | 1,250 | 0 | 0
Additions to ACL - Unfunded Commitments via provision for credit losses charged to operations | (275) |  | (287)
Ending of the period | 975 |  | 1,250
Cumulative Change in Accounting Principal for Adoption | Accounting Standards Update 2016-13 |  |  |
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward] |  |  |
Beginning of the period |  | 4,706 | 4,706
Cumulative Change in Accounting Principal for Adoption | Accounting Standards Update 2016-13 | Unfunded Commitment |  |  |
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward] |  |  |
Beginning of the period | $ 0 | $ 1,537 | 1,537
Ending of the period |  |  | $ 0

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- Definition Amount excluding accrued interest, of allowance for credit loss on financing receivable. Excludes net investment in lease. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479344/326-20-45-1 + Details
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- Definition Amount of expense related loan transactions, lease transactions, credit loss from transactions other than loan and lease transactions, and other loss based on assessment of uncollectability from the counterparty to reduce the account to their net realizable value. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (a) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 11B -Subparagraph (c)(2) -SubTopic 10 -Topic 310 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.11) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1 + Details
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