RETIREMENT PLANS (Tables)

9 Months Ended

Sep. 30, 2022

Retirement Benefits [Abstract]

Schedule of Components of Net Periodic Pension Cost

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

	Nine Months Ended September 30,
($ in thousands)	2022		2021
Earnings (cost) components:
Interest cost	$	(234)	$	(219)
Expected return on plan assets	414		564
Net amortization and deferral	(36)		(54)
Total net periodic pension earnings	$	144	$	291

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

	Nine Months Ended September 30,
($ in thousands)	2022		2021
Cost components:
Interest cost	$	(138)	$	(123)
Net amortization and other	(87)		(93)
Total net periodic pension expense	$	(225)	$	(216)