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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 3 Months Ended
Mar. 31, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]  
Transition Adjustment of Adopting ASC 326
The following table illustrates the transition adjustment of adopting ASC 326:

 
  
January 1, 2023
  
   
As Reported
Under ASC
326
    
Pre-ASC 326
Adoption
    
Impact of
ASC 326
Adoption
  
Assets:
                  
ACL - HTM debt securities
                  
Obligations of states and political subdivisions
  
$
3
    
$
—
    
$
3
  
                         
ACL - Loans
                        
Residential real estate
    
2,026
      
681
      
1,345
  
Commercial real estate
    
2,200
      
2,038
      
162
  
Commercial and industrial
    
1,177
      
1,293
      
(116
)
Consumer
    
2,028
      
1,257
      
771
  
Total ACL - Loans
  
$
7,431
    
$
5,269
    
$
2,162
  
                         
Deferred tax assets
  
$
6,853
    
$
6,266
    
$
587
  
                         
Liabilities:
                        
ACL - Off-balance sheet commitments
  
$
631
    
$
—
    
$
631