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Note 18 - Comprehensive Income | 12 Months Ended
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Dec. 31, 2025
Notes to Financial Statements |
Comprehensive Income (Loss) Note [Text Block] |
18. | COMPREHENSIVE INCOME
The changes in the accumulated balances for each component of other comprehensive loss, net of tax for the twelve months ended December 31, 2025 and 2024 were as follows, in thousands:
|  |  |  |  |  | Accumulated |
|  | Unrealized Losses |  |  | Comprehensive |
|  | on AFS Securities |  |  | Loss, net of tax |
Beginning balance, January 1, 2024 |  | $ | (46,088 | ) |  |  | (32,464 | )
Current year-to-date other comprehensive income |  |  | 10,390 |  |  |  | 7,319 |
Ending balance, December 31, 2024 |  | $ | (35,698 | ) |  | $ | (25,145 | )
Current year-to-date other comprehensive income |  |  | 20,803 |  |  |  | 14,654 |
Ending balance, December 31, 2025 |  | $ | (14,895 | ) |  | $ | (10,491 | )
The changes in the accumulated balances for each component of other comprehensive loss, net of tax for the twelve months ended December 31, 2025 and 2024 were as follows, in thousands:
Amounts Reclassified from Accumulated Other Comprehensive Loss
Details about Accumulated Other Comprehensive (Loss) Components |  | Year Ended December 31, 2025 |  |  | Year Ended December 31, 2024 |  | Affected Line Item on the Statement of Income
Fair value hedge |  |  |  |  |  |  |  |  |
Termination of fair value hedge |  | $ | 254 |  |  | $ | - |  | Non-Interest Income
Tax effect |  |  | (75 | ) |  |  | - |  | Provision for income taxes
Investment securities |  |  |  |  |  |  |  |  |
Loss on sale of investment securities |  |  | 5,811 |  |  |  | 19,817 |  | Non-Interest Income
Tax effect |  |  | (1,718 | ) |  |  | (5,858 | ) | Provision for income taxes
Total reclassifications for the period |  | $ | 4,272 |  |  | $ | 13,959 |  | Net Income
PLUMAS BANCORP AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Continued)

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/220/tableOfContent + Details
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