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FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK - Changes in the ACL on OBSC exposures (Details) - USD ($)
$ in Thousands
3 Months Ended 6 Months Ended
Jun. 30, 2021
Jun. 30, 2021
Off-Balance Sheet, Credit Loss, Liability [Roll Forward]    
Balance at beginning of period $ 718 $ 0
Credit loss expense related to OBSC exposures 0 0
Balance at end of period [1] 718 718
ASC 326    
Off-Balance Sheet, Credit Loss, Liability [Roll Forward]    
Balance at end of period $ 718 $ 718
[1] – Beginning January 1, 2021, allowance for credit losses is based on current expected credit loss methodology. Prior to January 1, 2021, allowance for loan loss was based on incurred loss methodology