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Note 16 - Income Taxes - Components of Net Deferred Tax Asset (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred tax assets: |  |
Allowance for credit losses | $ 38,483 | $ 36,720
Other real estate owned | 253 | 316
Nonqualified equity awards | 1,354 | 1,229
Nonaccrual interest | 327 | 289
State tax credits carryforward | 2,011 | 1,795
Deferred loan fees | 3,806 | 4,720
Reserve for unfunded commitments | 144 | 144
Accrued bonus | 3,052 | 4,540
Capital loss carryforward | 1,648 | 1,889
Lease liability | 6,886 | 4,923
Deferred revenue | 8 | 20
Net unrealized loss on securities available for sale | 18,129 | 16,339
Other deferred tax assets | 2,323 | 60
Total deferred tax assets | 78,424 | 72,984
Deferred tax liabilities: |  |
Depreciation | 4,289 | 4,431
Prepaid expenses | 735 | 975
Investments | 1,484 | 1,054
Right-of-use assets and other leasing transactions | 6,639 | 4,723
Other deferred tax liabilities | 2,359 | 1,353
Total deferred tax liabilities | 15,506 | 12,536
Net deferred tax assets | $ 62,918 | $ 60,448

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