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Income Taxes - Deferred Tax Asset and Liability (Details) - USD ($) | Dec. 31, 2021 | Dec. 31, 2020
--- | --- | ---
Deferred tax assets: |  |
Operating and finance lease liabilities | $ 7,642,000 | $ 8,018,000
Allowance for credit losses on loans and unfunded loan commitments | 7,335,000 | 7,584,000
Deferred compensation plan and salary continuation plan | 3,911,000 | 2,343,000
Accrued but unpaid expenses | 1,884,000 | 1,103,000
Net operating loss carryforwards | 1,406,000 | 1,660,000
State franchise tax | 930,000 | 1,017,000
Fair value adjustment on acquired loans | 894,000 | 254,000
Stock-based compensation | 599,000 | 658,000
Depreciation and disposals on premises and equipment | 188,000 | 635,000
Interest received on non-accrual loans | 24,000 | 23,000
Other | 120,000 | 100,000
Total gross deferred tax assets | 24,933,000 | 23,395,000
Deferred tax liabilities: |  |
Operating and finance lease right-of-use assets | (7,098,000) | (7,589,000)
Core deposit intangible assets | (1,953,000) | (1,133,000)
Deferred loan origination costs and fees | (1,526,000) | (1,945,000)
Net unrealized gains on securities available-for-sale | (745,000) | (5,237,000)
Accretion on investment securities | (33,000) | (33,000)
Unaccreted discount on subordinated debenture | 0 | (398,000)
Other | (259,000) | (132,000)
Total gross deferred tax liabilities | (11,614,000) | (16,467,000)
Net deferred tax assets | 13,319,000 | 6,928,000
Valuation allowance of deferred tax assets | 0 | $ 0
Federal |  |
Deferred tax liabilities: |  |
Net operating loss carryforwards expected to expire | 304,000 |
California |  |
Deferred tax liabilities: |  |
Net operating loss carryforwards expected to expire | $ 15,700,000 |

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