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Note 14 - Income Taxes - Significant Components of Net Deferred Tax Asset (Details) - USD ($) $ in Thousands | Dec. 31, 2021 | Jan. 01, 2021 | [1] | Dec. 31, 2020
--- | --- | --- | --- | ---
Allowance for loan losses | $ 6,647 |  | $ 6,128
Unrealized asset losses | 482 |  | 545
Purchase accounting | 455 |  | 2,559
FDIC assisted transactions | 810 |  | 1,685
Intangible assets | (318) |  | 217
Deferred compensation assets | 4,360 |  | 4,048
Federal net operating loss carryforward | 2,179 |  | 4,093
Deferred loan fees | 2,350 |  | 2,401
Other | 1,930 |  | 1,816
Total deferred tax assets | 18,895 | $ 17,493 | 23,492
FDIC indemnification asset | 0 |  | 286
Fixed assets | (823) |  | (2,450)
Fixed assets | 823 |  | 2,450
Odd days interest deferral | (3,324) |  | (1,482)
Odd days interest deferral | 3,324 |  | 1,482
Unrealized gains on available for sale securities | (4) |  | 257
Other | (592) |  | 287
Total deferred tax liabilities | (4,743) |  | (4,762)
Total deferred tax liabilities | 4,743 |  | 4,762
Net deferred tax asset | $ 14,152 |  | $ 18,730
[1] | Effect of deferred tax assets related to the adjustment to the ACL form the adoption of ASU 2016-13 using a 23.37% tax rate.

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