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Income Taxes - Deferred Tax Asset and Liability (Details) - USD ($) | Dec. 31, 2020 | Dec. 31, 2019
--- | --- | ---
Deferred tax assets: |  |
Operating and finance lease liabilities | $ 8,018,000 | $ 3,792,000
Allowance for credit losses on loans and unfunded loan commitments | 7,584,000 | 5,252,000
Deferred compensation plan and salary continuation plan | 2,343,000 | 2,188,000
Net operating loss carryforwards | 1,660,000 | 1,914,000
Accrued but unpaid expenses | 1,103,000 | 1,067,000
State franchise tax | 1,017,000 | 1,015,000
Stock-based compensation | 658,000 | 623,000
Depreciation and disposals on premises and equipment | 635,000 | 562,000
Fair value adjustment on acquired loans | 254,000 | 299,000
Interest received on non-accrual loans | 23,000 | 12,000
Other | 100,000 | 154,000
Total gross deferred tax assets | 23,395,000 | 16,878,000
Deferred tax liabilities: |  |
Operating and finance lease right-of-use assets | (7,589,000) | (3,314,000)
Net unrealized gains on securities available-for-sale | (5,237,000) | (1,738,000)
Deferred loan origination costs and fees | (1,945,000) | (1,619,000)
Core deposit intangible assets | (1,133,000) | (1,385,000)
Unaccreted discount on subordinated debenture | (398,000) | (418,000)
Accretion on investment securities | (33,000) | (70,000)
Other | (132,000) | (172,000)
Total gross deferred tax liabilities | (16,467,000) | (8,716,000)
Net deferred tax assets | 6,928,000 | 8,162,000
Valuation allowance of deferred tax assets | 0 | $ 0
Federal |  |
Deferred tax liabilities: |  |
Net operating loss carryforwards expected to expire | 1,500,000 |
California |  |
Deferred tax liabilities: |  |
Net operating loss carryforwards expected to expire | $ 15,700,000 |

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