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Note 12 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2018 | Dec. 31, 2017
--- | --- | ---
Deferred tax assets (liabilities): |  |
Deferred compensation plans | $ 115 | $ 121
Allowance for loan losses | 855 | 743
Unrealized loss on securities available for sale | 1,118 | 647
Unrealized loss on equity securities | 49 |
Restricted stock | 31 | 11
Valuation allowance on foreclosed real estate | 174 | 87
Interest on nonaccrual loans | 215 | 220
Other | 39 | 58
Deferred tax assets | 2,596 | 1,887
Depreciation | (491) | (587)
Deferred loan fees and costs | (246) | (262)
FHLB stock dividends | (36) | (37)
Prepaid expenses | (232) | (201)
Acquisition purchase accounting adjustments | (125) | (184)
Other | (23) | (39)
Deferred tax liabilities | (1,153) | (1,310)
Net deferred tax asset | $ 1,443 | $ 577

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