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Note 8 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2021 | Dec. 31, 2020
--- | --- | ---
Deferred tax assets: |  |
Bad debts | $ 3,385 | $ 3,090
Deferred compensation | 352 | 343
Net operating loss | 2,238 | 2,553
Tax credits | 73 | 70
Nonaccrual loan interest income | 244 | 206
Share based compensation | 255 | 256
REO writedowns | 0 | 23
Unqualified deferred compensation plan | 61 | 60
Other-than-temporary impairment | 39 | 39
Accrued vacation | 56 | 75
Nondeductible transaction costs | 74 | 0
Deferred loan costs, net of fees | 288 | 75
Other | 92 | 84
Total deferred tax assets | 7,157 | 6,874
Deferred tax liabilities: |  |
Depreciation | (1,134) | (1,147)
Prepaids | (510) | (443)
Mortgage servicing rights | (289) | (163)
Deferred stock dividends | (100) | (100)
Unrealized appreciation on securities available-for-sale, net | (1,129) | (2,767)
Purchase accounting | (708) | (492)
Partnership | (311) | (280)
Other | (119) | (116)
Total deferred tax liabilities | (4,300) | (5,508)
Valuation allowance | (12) | (22)
Net deferred tax asset | $ 2,845 | $ 1,344

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