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Note 15 - Federal and State Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred tax assets: |  |
Historic tax credits |  | $ 68
Low income housing tax credits |  | 226
Net unrealized losses on securities available for sale and derivative instruments | $ 18,127 | 21,319
Compensation | 15,761 | 13,413
Loan/lease losses | 20,628 | 20,466
Net operating loss carryforwards, federal and state | 630 | 1,262
Deferred tax assets | 55,146 | 56,754
Deferred tax liabilities: |  |
Premises and equipment. | 7,206 | 6,271
Equipment financing leases | 2,084 | 2,484
Acquisition fair value adjustments | 3,983 | 3,816
Investment accretion |  | 27
Deferred loan origination fees, net | 1,515 | 1,624
Prepaid expense | 1,749 | 1,534
Other | 417 | 560
Deferred tax liabilities | 16,954 | 16,316
Net deferred tax assets | $ 38,192 | $ 40,438

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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from net unrealized losses on securities available for sale and derivative instruments. + References No definition available. + Details
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- Definition Amount of deferred tax liability attributable to taxable temporary differences. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(26)(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(26)(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(15)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1 + Details
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