RETIREMENT PLANS (Tables)

3 Months Ended

Mar. 31, 2023

Retirement Benefits [Abstract]

Schedule of Components of Net Periodic Pension Cost

Total pension and retirement earnings for the Benefit Plan was as follows:

	Three Months Ended March 31,
($ in thousands)	2023		2022
(Cost)/earnings components:
Interest cost	$	(104)	$	(78)
Expected return on plan assets	105		138
Net amortization and deferral	(17)		(12)
Total net periodic pension (cost)/earnings	$	(16)	$	48

The pension and retirement expense for the SERP was as follows:

	Three Months Ended March 31,
($ in thousands)	2023		2022
Cost components:
Interest cost	$	(73)	$	(46)
Net amortization and other	(10)		(29)
Total net periodic pension cost	$	(83)	$	(75)