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INCOME TAXES - Schedule of Net Deferred Tax Asset (Details 2) - USD ($)
$ in Thousands
Dec. 31, 2023
Dec. 31, 2022
Deferred tax assets    
Accrued expenses not deducted for tax purposes $ 14,646 $ 16,162
Allowance for credit losses 38,774 42,748
Deferred Tax Assets, Derivative Instruments 7,825 14,328
Employee and director equity compensation 1,660 1,388
Deferred Tax Assets, Tax Credit Carryforwards, Foreign 89 89
Loan basis difference fair value adjustment 1,811 2,273
Deferred Tax Assets, Operating Loss Carryforwards 633 606
Deferred Tax Assets, Unrealized Losses on Available-for-Sale Securities, Gross 29,536 38,968
Deferred Tax Asset, Operating Lease Liability 15,387 17,069
Other 587 791
Gross deferred tax assets 110,948 134,422
Deferred Tax Assets, Valuation Allowance (467) (358)
Deferred Tax Assets, Net of Valuation Allowance 110,481 134,064
Deferred tax liabilities    
Core deposit and other intangibles 2,865 4,137
Deferred loan fees, net 8,160 8,281
Deferred Tax Liabilities, Derivatives 0 0
Fixed assets 16,606 18,132
Goodwill 11,291 11,432
Deferred Tax Liabilities, Prepaid Expenses 3,482 3,469
Deferred Tax Liabilities, Leasing Arrangements 14,781 16,565
Other 1,884 2,112
Gross deferred tax liabilities 59,069 64,128
Total net deferred tax asset $ 51,412 $ 69,936