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Note 3 - Change in Accounting Principles (Tables)

3 Months Ended

Mar. 31, 2023

Notes Tables

Accounting Standards Update and Change in Accounting Principle [Table Text Block]

										As Reported Under
(Dollars in thousands)		Pre-ASC 326 Adoption				Impact of ASC 326				ASC 326
Allowance for credit losses		December 31, 2022				Adoption				January 1, 2023
Residential real estate		$	3,021			$	1,719			$	4,740
Home equity			410				632				1,042
Commercial real estate			5,784				1,446				7,230
Construction and land development			1,253				1,735				2,988
Multifamily			1,007				141				1,148
Commercial business			1,365				325				1,690
Consumer			57				22				79
Manufactured homes			-				112				112
Government			-				55				55
Total allowance for credit losses on loans		$	12,897			$	6,187			$	19,084
Accrued expenses and other liabilities			-				3,108				3,108
Total allowance for credit losses		$	12,897			$	9,295			$	22,192

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- Definition

Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

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