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Income Tax - Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2020
Dec. 31, 2019
Assets:    
Differences in Accounting for Loan Losses $ 31,850 $ 19,717
Differences in Accounting for Loan Fees 4,328 442
Deferred Compensation 4,038 4,436
Federal & State Income Tax Loss Carryforward and Credits 2,089 6,205
Other 3,185 3,499
Total Assets 45,490 34,299
Liabilities:    
Differences in Depreciation Methods 6,028 5,240
Differences in Accounting for Loans and Securities 2,840 1,192
Difference in Accounting for Pensions and Other Employee Benefits 1,258 1,556
State Income Tax 1,059 778
Net Unrealized Gain on Securities Available for Sale 23,389 10,333
Gain on FDIC Modified Whole Bank Transaction 359 413
Other 6,209 6,506
Total Liabilities 41,142 26,018
Net Deferred Tax Asset $ 4,348 $ 8,281