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INCOME TAX - Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2023
Dec. 31, 2022
Assets:    
Differences in Accounting for Credit Losses $ 54,734 $ 61,484
Differences in Accounting for Loan Fees 2,398 2,094
Deferred Compensation 4,021 3,922
Federal & State Income Tax Loss Carryforward and Credits 600 600
Net Unrealized Loss on Securities Available for Sale 46,161 62,323
Other 6,716 2,883
Total Assets 114,630 133,306
Liabilities:    
Differences in Depreciation Methods 7,439 7,039
Differences in Accounting for Loans and Securities 1,284 1,058
Differences in Accounting for Mortgage Servicing Rights 1,987 616
Difference in Accounting for Pensions and Other Employee Benefits 6,072 3,687
State Income Tax 1,428 1,859
REIT Dividend Deferral 2,979 3,088
Other 8,692 6,502
Total Liabilities 29,881 23,849
Net Deferred Tax Asset $ 84,749 $ 109,457