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NET DEFERRED TAX ASSET AND INCOME TAXES - Components of net deferred tax assets (Details) - Components of net deferred tax assets - USD ($)
$ in Thousands
Dec. 31, 2017
Dec. 31, 2016
Allowance for loan losses $ 1,499 $ 2,023
Interest on non-performing loans 210 362
Accrued deferred compensation 248 268
Post-retirement benefits 11 17
Other real estate owned write-downs 6 184
Restricted stock awards 77 62
Mark-to-market purchase accounting adjustments 122 513
Write-down of securities 154 588
Other 51 64
Gross deferred tax assets 2,378 4,081
Deferred loan costs, net (312) (457)
Goodwill and core deposit intangible asset (534) (848)
Accelerated depreciation (752) (1,048)
Mortgage servicing rights (56) (116)
Net unrealized holding gain on available-for-sale securities (47) (245)
Gross deferred tax liabilities (1,701) (2,714)
Net deferred tax asset $ 677 $ 1,367