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Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2020
Dec. 31, 2019
Deferred tax assets:    
Allowance for loan losses $ 12,031 $ 4,916
Excess book over tax pension plan cost 367 241
Deferred compensation 257 293
Federal & state net operating loss and tax credit carryforwards 282 376
Accruals, book versus tax 3,232 2,833
Pension liability adjustments 418 710
Foreclosed real estate 123 87
Basis differences in assets acquired in FDIC transactions 647 416
Equity compensation 661 370
Partnership investments 258 254
Leases 120 0
SBA servicing asset 358 400
All other 3 3
Gross deferred tax assets 18,757 10,899
Less: Valuation allowance (14) (40)
Net deferred tax assets 18,743 10,859
Deferred tax liabilities:    
Loan fees (1,011) (2,428)
Depreciable basis of fixed assets (4,809) (4,995)
Amortizable basis of intangible assets (7,965) (7,844)
FHLB stock dividends (236) (472)
Trust preferred securities (473) (548)
Purchase accounting adjustments 0 (84)
Unrealized gain on securities available for sale (4,699) (2,239)
Gross deferred tax liabilities (19,193) (18,610)
Net deferred tax liability - included in other liabilities $ (450) $ (7,751)