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v3.20.4

Income Taxes (Details 2) - USD ($) $ in Thousands | Dec. 31, 2020 | Dec. 31, 2019
--- | --- | ---
Deferred tax assets: |  |
Allowance for credit losses | $ 4,650 | $ 3,032
Deferred and accrued compensation | 1,413 | 1,194
Deferred loan fees and costs | 507 | 584
Nonaccrual loan interest income | 563 | 429
Other-than-temporary impairment | 24 | 0
Restricted stock | 521 | 456
Lease liabilities | 1,043 | 669
Other | 0 | 46
Gross deferred tax assets | 8,721 | 6,410
Deferred tax liabilities: |  |
Depreciation and amortization | (748) | (577)
Net unrealized gain on securities available for sale | (5,857) | (2,612)
Federal Home Loan Bank dividends | (684) | (658)
Purchase accounting adjustments | (1,313) | (359)
Mortgage servicing rights | (672) | (363)
Prepaid expenses | (274) | (224)
Lease right of use asset | (1,014) | (655)
Other | (107) | 0
Gross deferred tax liabilities | (10,669) | (5,448)
NET DEFERRED TAX LIABILITY | $ (1,948) |
NET DEFERRED TAX ASSET |  | $ 962

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