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Note 3 - Loans Leases Receivable - Changes in Accretable Yield (Details) - USD ($) | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2018 | Jun. 30, 2017 | Jun. 30, 2018 | Jun. 30, 2017
Balance at the beginning of the period | $ (5,816,439) | $ (7,071,690) | $ (6,471,207) | $ (9,309,920)
Accretion recognized | 622,967 | 1,662,359 | 1,277,735 | 3,900,589
Balance at the end of the period | (5,193,472) | (5,409,331) | (5,193,472) | (5,409,331)
Performing Loans |  |  |  |
Balance at the beginning of the period | (5,659,543) | (6,944,074) | (6,280,075) | (9,115,614)
Accretion recognized | 608,119 | 1,618,603 | 1,228,651 | 3,790,143
Balance at the end of the period | (5,051,424) | (5,325,471) | (5,051,424) | (5,325,471)
PCI Loans |  |  |  |
Balance at the beginning of the period | (156,896) | (127,616) | (191,132) | (194,306)
Accretion recognized | 14,848 | 43,756 | 49,084 | 110,446
Balance at the end of the period | $ (142,048) | $ (83,860) | $ (142,048) | $ (83,860)

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- Definition The aggregate excess of a loan's cash flows expected to be collected over the investor's initial investment in the loan for loans accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 30 -Section 15 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=82894507&loc=d3e13503-111538 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=82894903&loc=d3e15032-111544 + Details
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- Definition Current period recognition due to accretion of the excess of a loan's cash flows expected to be collected over the investor's initial investment in the loan for loans accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=82894903&loc=d3e15032-111544 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 30 -Section 15 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=82894507&loc=d3e13503-111538 + Details
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