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Note 20 - Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Allowance for credit losses | $ 15,526 | $ 9,002
Employee compensation and benefit accruals | 2,593 | 2,253
Expense accruals | 561 | 327
Identifiable intangible amortization | 0 | 2,176
Deferred loan fees | 691 | 931
Fair value adjustments on available-for-sale securities | 3,509 | 0
Acquired loan discounts | 17,487 | 0
Nonaccrual loan interest | 750 | 143
Unrealized loss on available-for-sale investment securities | 24,737 | 24,548
Unrealized loss on derivative and hedge instruments | 0 | 135
Unfunded commitment liability | 1,856 | 1,913
Operating lease liabilities | 4,968 | 1,486
Other | 264 | 129
Total deferred tax assets from temporary differences | 72,942 | 43,043
Accumulated depreciation | 2,272 | 737
Goodwill and intangible amortization | 10,246 | 3,840
Servicing assets | 2,071 | 530
Prepaid expenses | 1,571 | 1,188
Unrealized gain on derivative and hedge instruments | 151 | 0
Operating lease right-of-use assets | 3,651 | 1,539
Other | 95 | 614
Total deferred tax liabilities from temporary differences | 20,057 | 8,448
Net Deferred Tax Assets | $ 52,885 | $ 34,595

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