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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.