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Note 9 - Income Taxes - Components of Net Deferred Tax Assets (Details) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Deferred tax assets: |  |
Allowance for loan losses and unearned fee income | $ 1,906 | $ 1,774
Valuation allowance on other real estate owned | 248 | 186
Defined benefit pension plan | 623 | 1,837
Deferred compensation and other liabilities | 919 | 899
Net unrealized loss on securities available for sale | 21,644 | 0
Lease accounting | 303 | 327
SBA fees | 0 | 9
Total deferred tax assets | 25,643 | 5,032
Deferred tax liabilities: |  |
Fixed assets | (463) | (415)
Goodwill | (1,228) | (1,228)
Defined benefit pension plan, prepaid portion | (2,013) | (2,021)
Net unrealized loss on securities available for sale | 0 | (759)
Lease accounting | (297) | (321)
Discount accretion of securities | (84) | (27)
Total deferred tax liabilities | (4,085) | (4,771)
Net deferred tax assets (liabilities) | $ 21,558 | $ 261

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