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Note 11 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2020 | Dec. 31, 2019
--- | --- | ---
Deferred tax assets: |  |
Purchase accounting adjustments from mergers with County and Community Shores | $ 1,953 | $ 1,129
Allowance for loan losses | 1,595 | 585
Net operating loss carryforward | 851 | 0
Deferred loan fees | 466 | 301
Write-downs of other real estate owned | 326 | 169
Other | 380 | 198
Total deferred tax assets | 5,571 | 2,382
Deferred tax liabilities: |  |
Unrealized gains on securities available for sale | 2,931 | 360
Purchase accounting adjustments from mergers with County and Community Shores | 1,403 | 1,285
Loan servicing rights | 833 | 447
Depreciation | 653 | 778
Interest rate lock commitments | 177 | 14
Other | 230 | 221
Total deferred tax liabilities | 6,227 | 3,105
Net deferred tax liability | $ (656) | $ (723)

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