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Note 13 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred tax assets: |  |
Allowance for loan losses | $ 3,987 | $ 3,731
Net unrealized losses on securities available-for-sale | 14,831 | 19,887
State operating and alternative minimum tax carryforward | 882 | 779
Fair value adjustments from acquisitions | 41 | 61
Accrued vacation | 275 | 267
Off balance sheet reserve | 231 | 162
Other deferred tax assets | 267 | 242
Total deferred tax assets | 20,514 | 25,129
Deferred tax liabilities: |  |
Goodwill and other intangible assets | (1,267) | (1,168)
Bank premises and equipment | (1,300) | (600)
Deferred loan costs | (201) | (177)
Other deferred tax liabilities | (446) | (363)
Total deferred tax liabilities | (3,214) | (2,308)
Valuation allowance | (804) | (691)
Net deferred tax asset | $ 16,496 | $ 22,130

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