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Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2022
Dec. 31, 2021
Deferred tax assets:    
Allowance for credit losses on loans $ 20,900 $ 18,102
Allowance for credit losses on unfunded commitments 3,057 3,103
Excess book over tax pension plan cost 365 467
Deferred compensation 638 571
Federal & state net operating loss and tax credit carryforwards 197 206
Accruals, book versus tax 4,404 4,235
Pension 0 81
Unrealized losses on securities available for sale 102,046 7,369
Foreclosed real estate 3 20
Basis differences in assets acquired in FDIC transactions 0 504
Purchase accounting adjustments 2,982 4,076
Equity compensation 768 694
Partnership investments 652 310
Leases 151 108
SBA servicing asset 77 108
All other 0 101
Gross deferred tax assets 136,240 40,055
Less: Valuation allowance (30) (10)
Net deferred tax assets 136,210 40,045
Deferred tax liabilities:    
Loan fees (3,102) (2,840)
Depreciable basis of fixed assets (5,493) (5,790)
Amortizable basis of intangible assets (10,047) (10,328)
Basis differences in assets acquired in FDIC transactions 108 0
Trust preferred securities (416) (453)
Pension (12) 0
Gross deferred tax liabilities (19,178) (19,411)
Net deferred tax asset $ 117,032 $ 20,634