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Note 14 - Income Taxes - Significant Components of Net Deferred Tax Asset (Details) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021 | Jan. 01, 2021 | [1]
--- | --- | --- | --- | ---
Allowance for loan losses | $ 7,283 | $ 6,647 |
Unrealized losses on available-for-sale securities | 4,153 | 0 |
Unrealized asset losses | 503 | 482 |
Purchase accounting | 148 | 455 |
FDIC assisted transactions | 588 | 810 |
Deferred loan fees | 2,074 | 2,350 |
Deferred compensation assets | 5,035 | 5,634 |
Federal net operating loss carryforward | 1,223 | 2,179 |
Lease liability | 160 | 184 |
Other | 707 | 472 |
Total deferred tax assets | 21,874 | 19,213 | $ 17,493
Fixed assets | (755) | (1,046) |
Intangible assets | (857) | (318) |
Odd days interest deferral | (4,010) | (3,324) |
Unrealized gains on available for sale securities | 0 | (4) |
Right of use asset | (155) | (177) |
Other | (197) | (192) |
Total deferred tax liabilities | (5,974) | (5,061) |
Net deferred tax asset | $ 15,900 | $ 14,152 |
[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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