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Note 14 - Income Taxes - Significant Components of Net Deferred Tax Asset (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022 | Jan. 01, 2021 | [1]
--- | --- | --- | --- | ---
Allowance for credit losses | $ 8,523 | $ 7,283 |
Unrealized losses on available-for-sale securities | 2,958 | 4,153 |
Unrealized asset losses | 420 | 503 |
Purchase accounting | 0 | 148 |
FDIC assisted transactions | 346 | 588 |
Deferred loan fees | 4,674 | 2,074 |
Deferred compensation assets | 6,316 | 5,035 |
Federal net operating loss carryforward | 266 | 1,223 |
Lease liability | 146 | 160 |
Accrued litigation | 824 | 0 |
Other | 831 | 707 |
Total deferred tax assets | 25,304 | 21,874 | $ 17,493
Fixed assets | (939) | (755) |
Intangible assets | (4,303) | (857) |
Odd days interest deferral | (4,134) | (4,010) |
Purchase accounting | (81) | 0 |
Right of use asset | (140) | (155) |
Other | (869) | (197) |
Total deferred tax liabilities | (10,466) | (5,974) |
Net deferred tax asset | $ 14,838 | $ 15,900 |
[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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