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Note 11 - Income Taxes - Net Deferred Tax Assets (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Allowance for credit losses | $ 2,624 | $ 1,564
Acquisition accounting adjustments, net | 420 | 570
Post-retirement benefits | 214 | 188
Core deposit intangible | 232 | 270
Unvested stock-based compensation | 87 | 81
Reserve for letter of credit losses | 44 | 88
Limited partnership investments | 39 | 39
Lease liability | 69 | 113
Unrealized loss on securities available for sale | 5,495 | 6,536
NOL carryover - acquired from Fincastle | 1,337 | 1,434
Loan origination fees, net | 241 | 176
Total deferred tax assets | 10,802 | 11,059
Depreciation | 638 | 701
Right of use asset | 69 | 112
Other real estate owned | 0 | 29
Cash flow hedges | 523 | 563
Total deferred tax liabilities | 1,230 | 1,405
Net deferred tax assets | $ 9,572 | $ 9,654

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