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Note 13 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2016 | Dec. 31, 2015
--- | --- | ---
Deferred tax assets (liabilities): |  |
Deferred compensation plans | $ 200 | $ 205
Allowance for loan losses | 876 | 872
Accrued expenses | 45 | 155
Unrealized loss on securities available for sale | 1,335 |
Other | 353 | 351
Deferred tax assets | 2,809 | 1,583
Depreciation | (632) | (550)
Deferred loan fees and costs | (261) | (186)
FHLB stock dividends | (56) | (262)
Prepaid expenses | (295) | (258)
Acquisition purchase accounting adjustments | (304) | (181)
Unrealized gain on securities available for sale |  | (261)
Deferred tax liabilities | (1,548) | (1,698)
Net deferred tax liability | $ 1,261 |
Net deferred tax asset (liability) |  | $ (115)

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