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Note 5 - Other Real Estate Owned (OREO) | 9 Months Ended
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Sep. 30, 2019
Notes to Financial Statements |
Real Estate Owned [Text Block] | Note 5. Other Real Estate Owned (OREO) Changes in the balance for OREO are as follows (in thousands):
|  | Nine Months Ended |  |  | Year Ended |
|  | September 30, 2019 |  |  | December 31, 2018 |
Balance at the beginning of year, gross |  | $ | — |  |  | $ | 326 |
Transfers in |  |  | — |  |  |  | 68 |
Sales proceeds |  |  | — |  |  |  | (416 | )
Gain on disposition |  |  | — |  |  |  | 22 |
Balance at the end of period, gross |  | $ | — |  |  | $ | — |
Less: valuation allowance |  |  | — |  |  |  | — |
Balance at the end of period, net |  | $ | — |  |  | $ | — |
There were no residential real estate properties included in the ending OREO balances above at September 30, 2019 and December 31, 2018 . The Bank did not have any consumer mortgage loans secured by residential real estate properties for which formal foreclosure proceedings were in process as of September 30, 2019 . The Bank did not have any expenses applicable to OREO for the nine months ended September 30, 2019 . Net expenses applicable to OREO, other than the provision for losses, were $2 thousand for the nine months ended September 30, 2018 and the year ended December 31, 2018 .

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- Definition The entire disclosure for real estate owned (as defined). Generally, the largest component of real estate owned by lenders is assets taken in settlement of troubled loans through surrender or foreclosure. Real estate investments, real estate loans that qualify as investments in real estate, and premises that are no longer used in operations may also be included in real estate owned. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=118952595&loc=d3e4437-111522 + Details
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