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Income Taxes - Deferred Tax Asset and Liability (Details) - USD ($) | Dec. 31, 2017 | Dec. 31, 2016
--- | --- | ---
Deferred tax assets: |  |
Allowance for loan losses and off-balance sheet credit commitments | $ 4,945,000 | $ 6,871,000
Net operating loss carryforwards | 2,629,000 | 3,582,000
Net unrealized loss on securities available-for-sale | 1,405,000 | 2,543,000
Deferred compensation plan and salary continuation plan | 1,744,000 | 1,773,000
State franchise tax | 557,000 | 1,300,000
Accrued but unpaid expenses | 212,000 | 1,251,000
Fair value adjustment on acquired loans | 570,000 | 799,000
Deferred rent and other lease incentives | 328,000 | 547,000
Depreciation and disposals on premises and equipment | 632,000 | 528,000
Other real estate owned | 0 | 448,000
Stock-based compensation | 463,000 | 398,000
Interest received on non-accrual loans | 130,000 | 185,000
Other | 266,000 | 196,000
Total gross deferred tax assets | 13,881,000 | 20,421,000
Deferred tax liabilities: |  |
Deferred loan origination costs and fees | (2,153,000) | (2,784,000)
Unaccreted discount on subordinated debentures | (742,000) | (1,119,000)
Core deposit intangible asset | (1,919,000) | (1,085,000)
Accretion on investment securities | (56,000) | (54,000)
Other | (221,000) | (42,000)
Total gross deferred tax liabilities | (5,091,000) | (5,084,000)
Net deferred tax assets | 8,790,000 | 15,337,000
Valuation allowance of deferred tax assets | 0 | $ 0
Federal |  |
Deferred tax liabilities: |  |
Net operating loss carryforwards expected to expire | 5,100,000 |
California |  |
Deferred tax liabilities: |  |
Net operating loss carryforwards expected to expire | $ 18,100,000 |

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