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Note 9 - Income Taxes - Components of Net Deferred Tax Assets (Details) - USD ($) $ in Thousands | Dec. 31, 2020 | Dec. 31, 2019
--- | --- | ---
Deferred tax assets: |  |
Allowance for loan losses and unearned fee income | $ 1,938 | $ 1,597
Valuation allowance on other real estate owned | 188 | 186
Defined benefit plan | 2,697 | 2,281
Deferred compensation and other liabilities | 866 | 848
Lease accounting | 423 | 480
SBA fees | 191 | 0
Total deferred tax assets | 6,303 | 5,392
Deferred tax liabilities: |  |
Fixed assets | (424) | (438)
Goodwill and deposit intangibles | (1,228) | (1,228)
Defined benefit plan, prepaid portion | (2,186) | (1,308)
Net unrealized gain on securities available for sale | (3,500) | (20)
Lease accounting | (419) | (478)
Discount accretion of securities | (15) | (43)
Total deferred tax liabilities | (7,772) | (3,515)
Net deferred tax assets (liabilities) | $ (1,469) |
Net deferred tax assets (liabilities) |  | $ 1,877

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