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Note 5 - Bank Premises and Equipment

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Property, Plant and Equipment Disclosure [Text Block]

Note 5. Bank Premises and Equipment

The major classes of bank premises and equipment and the total accumulated depreciation as of December 31, 2023 and 2022 (in thousands):

		2023				2022
Land		$	4,210			$	3,994
Construction in process			-				1,206
Buildings and improvements			28,506				23,679
Furniture and equipment			8,334				8,324
			41,050				37,203
Less accumulated depreciation			18,501				18,308
Total bank premises and equipment, net		$	22,549			$	18,895

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- Definition

The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.

+ References

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-Topic 360
-Name Accounting Standards Codification
-Publisher FASB
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-Name Accounting Standards Codification
-Section 50
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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