INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets:
Basis difference related to hedge items	$ 84,922	$ 53,360
Unrealized losses on available-for-sale securities	20,514	26,371
Allowance for losses	3,842	3,603
Compensation and Benefits	2,127	1,639
Stock-based compensation	2,481	1,755
Capital loss carryforwards	35	32
Valuation allowance	(35)	(32)
Other	2,051	1,444
Total deferred tax assets	115,937	88,172
Deferred tax liability:
Basis differences related to financial derivatives	80,887	49,526
Unrealized gains on cash flow hedges	9,843	12,855
Basis difference related to structured securitizations	16,647	7,782
Other	90	5
Total deferred tax liability	107,467	70,168
Net deferred tax asset	$ 8,470	$ 18,004