BASIS OF PRESENTATION AND CONSOLIDATION (Tables)

3 Months Ended

Mar. 31, 2024

Accounting Policies [Abstract]

Accounting Standards Update and Change in Accounting Principle

The below table illustrates the impact of the adoption of ASU 2016-13.

	January 1, 2023
	Gross Adjustment		Tax Impact		Net Adjustment to Retained Earnings
Assets:
Allowance for credit losses on held-to-maturity securities	$	668	$	(184)	$	484
Allowance for credit losses on loans	21,229		(5,849)		15,380
Liabilities:
Allowance for credit losses on off-balance sheet credit exposures	2,705		(744)		1,961
Total Day 1 Adjustment for Adoption of ASU 2016-13	$	24,602	$	(6,777)	$	17,825