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NET DEFERRED TAX ASSET AND INCOME TAXES - Components of net deferred tax assets (Details) - Components of net deferred tax assets - USD ($)
$ in Thousands
Dec. 31, 2018
Dec. 31, 2017
Allowance for loan losses $ 1,916 $ 1,499
Interest on non-performing loans 233 210
Accrued deferred compensation 334 248
Post-retirement benefits 11 11
Other real estate owned write-downs 6
Restricted stock awards 162 77
Mark-to-market purchase accounting adjustments 122
Net unrealized holding loss on available-for-sale securities 58
Write-down of securities 4 154
Other 282 51
Gross deferred tax assets 3,000 2,378
Deferred loan costs, net (344) (312)
Mark-to-market purchase accounting adjustments (37)
Goodwill and core deposit intangible asset (545) (534)
Accelerated depreciation (698) (752)
Other real estate owned write-downs (45)
Mortgage servicing rights (55) (56)
Net unrealized holding gain on available-for-sale securities (47)
Gross deferred tax liabilities (1,724) (1,701)
Net deferred tax asset $ 1,276 $ 677