RETIREMENT PLANS (Tables)

9 Months Ended

Sep. 30, 2023

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)	2023		2022
(Cost)/earnings components:
Interest cost	$	(312)	$	(234)
Expected return on plan assets	315		414
Net amortization and deferral	(51)		(36)
Total net periodic pension (cost)/earnings	$	(48)	$	144

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

	Nine Months Ended September 30,
($ in thousands)	2023		2022
Cost components:
Interest cost	$	(219)	$	(138)
Net amortization and other	(30)		(87)
Total net periodic pension cost	$	(249)	$	(225)