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Income Taxes - Deferred Tax Asset and Liability (Details) - USD ($) | Dec. 31, 2016 | Dec. 31, 2015
--- | --- | ---
Deferred tax assets: |  |
Allowance for loan losses and off-balance sheet credit commitments | $ 6,871,000 | $ 5,918,000
Net operating loss carryforwards from the NorCal acquisition | 3,582,000 | 4,090,000
Net unrealized loss on securities available-for-sale | 2,543,000 | 59,000
Deferred compensation plan and salary continuation plan | 1,773,000 | 1,619,000
State franchise tax | 1,300,000 | 1,005,000
Accrued but unpaid expenses | 1,251,000 | 1,188,000
Fair value adjustment on loans acquired from the NorCal acquisition | 799,000 | 1,197,000
Deferred rent and other lease incentives | 547,000 | 595,000
Depreciation and disposals on premises and equipment | 528,000 | 231,000
Other real estate owned | 448,000 | 448,000
Stock-based compensation | 398,000 | 273,000
Interest received on nonaccrual loans | 185,000 | 864,000
Other | 196,000 | 381,000
Total gross deferred tax assets | 20,421,000 | 17,868,000
Deferred tax liabilities: |  |
Deferred loan origination costs and fees | (2,784,000) | (2,567,000)
Unaccreted discount on subordinated debentures | (1,119,000) | (1,200,000)
Core deposit intangible asset | (1,085,000) | (1,309,000)
Accretion on investment securities | (54,000) | (55,000)
Other | (42,000) | (42,000)
Total gross deferred tax liabilities | (5,084,000) | (5,173,000)
Net deferred tax assets | 15,337,000 | 12,695,000
Valuation allowance of deferred tax assets | 0 | $ 0
Federal |  |
Deferred tax liabilities: |  |
Net operating loss carryforwards expected to expire | 6,300,000 |
California |  |
Deferred tax liabilities: |  |
Net operating loss carryforwards expected to expire | $ 19,300,000 |

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