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Note 12 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2019 | Dec. 31, 2018
--- | --- | ---
Deferred tax assets (liabilities): |  |
Deferred compensation plans | $ 101 | $ 115
Allowance for loan losses | 1,122 | 855
Unrealized loss on securities available for sale |  | 1,118
Unrealized loss on equity securities | 42 | 49
Restricted stock | 48 | 31
Valuation allowance on foreclosed real estate |  | 174
Interest on nonaccrual loans | 185 | 215
Other | 21 | 39
Deferred tax assets | 1,519 | 2,596
Unrealized gain on securities available for sale | (601) |
Depreciation | (691) | (491)
Deferred loan fees and costs | (247) | (246)
FHLB stock dividends | (35) | (36)
Prepaid expenses | (276) | (232)
Acquisition purchase accounting adjustments | (419) | (125)
Other | (8) | (23)
Deferred tax liabilities | (2,277) | (1,153)
Net deferred tax liability | $ (758) |
Net deferred tax asset |  | $ 1,443

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