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ACCUMULATED OTHER COMPREHENSIVE INCOME
12 Months Ended
Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]  
ACCUMULATED OTHER COMPREHENSIVE INCOME ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)
 
Changes in accumulated other comprehensive income (loss) for 2022 and 2021 were as follows (in thousands):
20222021
 Unrealized Gains and Losses on Available-for-Sale SecuritiesChanges in Pension Plan Assets and Benefit ObligationsTotalUnrealized Gains and Losses on Available-for-Sale SecuritiesChanges in Pension Plan Assets and Benefit ObligationsTotal
Balance at beginning of year$(1,536)(273)(1,809)4,348 (305)4,043 
Before reclassifications(28,391)246 (28,145)(5,645)32 (5,613)
Reclassifications— — — (239)— (239)
Balance at end of year$(29,927)(27)(29,954)(1,536)(273)(1,809)

Reclassifications out of accumulated other comprehensive loss during 2022 and 2021 and the affected line items in the Consolidated Statements of Income were as follows (in thousands):
 20222021Affected Line Item in the Consolidated Statements of Income
Net gains on sales of debt securities$— 303 Net gains (losses) on sales of debt securities
Less provision for income taxes— 64 Provision for income taxes
Reclassification adjustment, net of taxes$— 239