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Note 14 - Federal and State Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2019 | Dec. 31, 2018
--- | --- | ---
Deferred tax assets: |  |
Alternative minimum tax credits |  | $ 2,911
Historic tax credits | $ 68 | 1,937
Net unrealized losses on securities available for sale and derivative instruments | 126 | 1,687
Compensation | 8,433 | 6,772
Loan/lease losses | 11,332 | 9,549
Net operating loss carryforwards, federal and state | 739 | 849
Other | 605 | 53
Deferred tax assets | 21,303 | 23,758
Deferred tax liabilities: |  |
Premises and equipment | 4,616 | 2,717
Equipment financing leases | 16,252 | 18,329
Acquisition fair value adjustments | 3,963 | 2,739
Intended liquidation of bank-owned life insurance | 850 |
Gain on sale of assets and liabilities of subsidiary | 794 |
Investment accretion | 28 | 31
Deferred loan origination fees, net | 704 | 482
Other | 832 | 424
Deferred tax liabilities | 28,039 | 24,722
Net deferred tax liabilities | $ (6,736) | $ (964)

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