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Note 7 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Deferred tax assets: |  |
Bad debts | $ 3,346 | $ 3,385
Deferred compensation | 361 | 352
Unrealized depreciation on securities available-for-sale, net | 20,280 | 0
Net operating loss | 7,010 | 2,238
Tax credits | 52 | 73
Nonaccrual loan interest income | 288 | 244
Share based compensation | 339 | 255
Unqualified deferred compensation plan | 65 | 61
Other-than-temporary impairment | 42 | 39
Accrued vacation | 55 | 56
Purchase accounting | 364 | 0
Nondeductible transaction costs | 0 | 74
Deferred loan costs, net of fees | 339 | 288
Other | 190 | 92
Total deferred tax assets | 32,731 | 7,157
Deferred tax liabilities: |  |
Depreciation | (1,322) | (1,134)
Prepaids | (637) | (510)
Mortgage servicing rights | (295) | (289)
Deferred stock dividends | (121) | (100)
Goodwill | (533) | (317)
Unrealized appreciation on securities available-for-sale, net | 0 | (1,129)
Purchase accounting | 0 | (391)
Partnership | (366) | (311)
Other | (213) | (119)
Total deferred tax liabilities | (3,487) | (4,300)
Valuation allowance | 0 | (12)
Net deferred tax asset | $ 29,244 | $ 2,845

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